HS Code for Corn / Maize (HS 1005.90)
Yellow corn (maize) is HS 1005.90 - non-seed corn. Priced on CBOT (USc/bu) with the physical trade referenced against FOB US Gulf or FOB Ukraine / Brazil. GAFTA 27 / 79 contracts govern most physical trade. GM issue affects the EU import route.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1005.10 | Seed maize |
| 1005.90 | Other maize (feed / food) |
| 1102.20 | Maize (corn) flour |
| 1108.12 | Maize starch |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | EUR 5.32/t (import duty adjustable) Reference-price mechanism; low or zero in practice; GM authorisation gating. |
| China | 1% in-quota / 65% out-of-quota TRQ; State reserve stockpiling policy. |
| Japan | 0% Largest structural importer; feed use dominant. |
| South Korea | 3-328% TRQ; over-quota prohibitive. |
| Egypt | 0% Major grain importer; Ukraine and Brazil sources. |
Numerical Example: 60,000 MT US No. 2 Yellow, FOB NOLA USD 190/MT (approx USD 4.83/bu), CFR Alexandria Egypt
60,000 MT US No. 2 Yellow, FOB NOLA USD 190/MT (approx USD 4.83/bu), CFR Alexandria Egypt. Run your own numbers in the Import Duty & Tax calculator.
- · GAFTA 27 (CIF) / GAFTA 79 (CFR) / GAFTA 100 (FOB) - standard grain contracts.
- · US Grade No. 2 Yellow Corn - Grain Standards Act, max 15.5% moisture, 5% damaged, 3% BCFM.
- · EU GMO authorisation - each event (MON810, MIR604 etc) needs EFSA approval; unauthorised traces cause zero-tolerance rejection.
- · Aflatoxin limits: EU 20 μg/kg B1 for feed maize; 5 μg/kg for food.
- · Fumigation certificate required for many destinations (phosphine per IPPC ISPM 15 principles).
- · USA
- · Brazil
- · Argentina
- · Ukraine
- · Russia
Frequently asked questions
Every genetically modified event in the corn must be authorised for import in the EU. Where an unauthorised event is present at any level (zero-tolerance), the shipment is rejected. This drove Argentina and Brazil out of the EU as major corn origins for a period.
US Gulf CBOT basis for corn is USD/bu premium over the nearby CBOT contract. Reported daily; drives spot pricing. A 40-cent basis on USD 4.80 futures gives FOB Gulf USD 5.20/bu (approx USD 205/MT).
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 1005.90) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.