1005 10 150 0 — Maize: seed: hybrid: single hybrids
Maize: seed: hybrid: single hybrids
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, mandatory labelling, recycling fee, conformity assessment, export control, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
10% if the product matches the line of List No. 908: “Кукуруза”. Otherwise 22%.
Product reference in Word (in Russian)
Duties, taxes, fees, bans, permits and controls in one free file.
Import into Russia
Import referenceExport from Russia
Export referenceImport into Russia
Payments on import
Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% or 10% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.
How the rate for this code has changedCustoms fee scale by customs value, 2026
- from 0 to 200,000 ₽1,231 ₽
- from 200,000 to 450,000 ₽2,462 ₽
- from 450,000 to 1,200,000 ₽4,924 ₽
- from 1,200,000 to 2,700,000 ₽13,541 ₽
- from 2,700,000 to 4,200,000 ₽18,465 ₽
- from 4,200,000 to 5,500,000 ₽21,344 ₽
- from 5,500,000 to 10,000,000 ₽49,240 ₽
- over 10,000,000 ₽73,860 ₽
Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
Customs declaration fee
- Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
- BelarusBYN 50 for goods of chapter 10from Jan 1, 2027: BYN 55
- ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
- Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- Phytosanitary certificateРешение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · covers part of the goods under the code
- Declaration of conformityТР ТС 021/2011 и ТР ТС 022/2011 · if the goods are food products: the regulations have no list of codes
- Goods listed for Article 194 of the Russian Criminal CodeРаспоряжение Правительства РФ № 1568-р, пункт 2 (злаки) · large-scale evasion of customs payments is assessed under the rules the article sets for this list
Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).
Customs declaration hints
Boxes 33, 36, 44, 47
Customs declaration hints
Boxes 33, 36, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 1005101500
- Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
- Оin the second subdivision, if goods with different names are declared under one code
Box 36 · Preference
- ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
- ООНН-ООТарифная преференция в отношении товаров, происходящих из наименее развитых стран · if the goods originate in a least developed country and origin is proven
Box 44 · Documents produced
- 01207Фитосанитарный сертификат · Решение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
- 01402Декларация о соответствии требованиям технического регламента Евразийского экономического союза (Таможенного союза) · ТР ТС 021/2011 и ТР ТС 022/2011
- 06013Сертификат о происхождении товара формы "А" · if the goods are imported under a tariff preference
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
- 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
- 5010Налог на добавленную стоимость
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Each requirement in detailVeterinary, plant quarantine and sanitary control · How it is certified
Veterinary, plant quarantine and sanitary control
Goods fall under supervision by their type and characteristics
Plant quarantine control: high phytosanitary risk products
КукурузаA phytosanitary certificate from the exporting country is required: high phytosanitary risk products enter only with it (EAEU Uniform Quarantine Phytosanitary Requirements, EEC Council Decision No. 157 of 30.11.2016, item 6). Temporary phytosanitary measures by country →
Решение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
Sanitary and epidemiological supervision (control)
rule for the whole chapter 10Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
How it is certified
Valid documents in the EAEU unified register for subheading 1005 10: certificates 0, declarations 42.
- By technical regulation
- ТР ТС 015/201136ТР ТС 021/20119ТР ТС 022/20118ТР ТС 029/20121
- Schemes
- 2д301д74д3The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ТОО «BALTIC CONTROL KZ CERTIFICATION» /БАЛТИК КОНТРОЛ КЗ СЕРТИФИКЕЙШН/РУП «Лидский центр стандартизации, метрологии и сертификации»НП «Фонд продовольственной безопасности»
- Manufacturers outside the EAEU
- China4Türkiye2Spain1
Manufacturers of these goods →Check a supplier’s document by its number →
Export from Russia
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- Phytosanitary certificateФитосанитарные требования страны ввоза · if the importing country requires it
- Goods listed for Article 194 of the Russian Criminal CodeРаспоряжение Правительства РФ № 1568-р, пункт 2 (злаки) · large-scale evasion of customs payments is assessed under the rules the article sets for this list
Customs declaration hints
Boxes 33, 44, 47
Customs declaration hints
Boxes 33, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 1005101500
- Оin the second subdivision, if goods with different names are declared under one code
Box 44 · Documents produced
- 01207Фитосанитарный сертификат · Фитосанитарные требования страны ввоза
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Classification
Where it sits in the nomenclature
Section II. Vegetable products
- 10Cereals
- 1005Maize or corn
- 1005 10Maize seed for sowing
- 1005 10 15Seed: hybrid: single hybrids
- 1005 10 150 0you are here
Explanatory notes to heading 1005 2 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
1005 Corn (+): 1005 10 – seed 1005 90 – Other
There are several types of corn with grains of different colors (golden-yellow, white, sometimes reddish-brown or colorful) and different shapes (round, toothy, flat, etc.). This heading does not cover sugar maize (Group 07). Explanation of the subheading. Subheading 1005 10 In subheading 1005 10, the term seed means only that maize which is considered as seed material by the national competent authorities.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 10 — Cereals 5 items
Notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. (A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
Subheading notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. The term "hard wheat" means wheat of the species Triticum durum and hybrids obtained by interbreeding Triticum durum with other species having the same number of chromosomes (28).
Additional note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. The terms used in these subheadings have the following meanings:
(a) “short-grained rice” (subheadings 1006 10 210 0, 1006 10 920 0, 1006 20 110 0, 1006 20 920 0, 1006 30 210 0, 1006 30 420 0, 1006 30 610 0 and 1006 30 920 0) – rice having a grain size in length not exceeding 5.2 mm and a length-to-width ratio of less than 2;
(b) “medium-grain rice” (subheadings 1006 10 230 0, 1006 10 940 0, 1006 20 130 0, 1006 20 940 0, 1006 30 230 0, 1006 30 440 0, 1006 30 630 0 and 1006 30 940 0) – rice with a grain size of more than 5.2 mm in length but not more than 6.0 mm and a length-to-width ratio of less than 3;
(в) «длиннозерный рис» (подсубпозиции 1006 10 250 0, 1006 10 270 0, 1006 10 960 0, 1006 10 980 0, 1006 20 150 0, 1006 20 170 0, 1006 20 960 0, 1006 20 980 0, 1006 30 250 0, 1006 30 270 0, 1006 30 460 0, 1006 30 480 0, 1006 30 650 0, 1006 30 670, 1006 30 960 0 и 1006 30 980) – рис с размером зерен по длине более 6,0 мм;
(d) “unpeeled rice (raw rice)” (subheadings 1006 10 210 0, 1006 10 230 0, 1006 10 250 0, 1006 10 270 0, 1006 10 920 0, 1006 10 940 0, 1006 10 960 0 and 1006 10 980 0) – rice that has retained the grain film after threshing;
(e) “peeled rice” (subheadings 1006 20 110 0, 1006 20 130 0, 1006 20 150 0, 1006 20 170 0, 1006 20 920 0, 1006 20 940 0, 1006 20 960 0 and 1006 20 980 0) – rice from which only the grain film has been removed. An example of rice falling under this definition is rice with such commercial names as “unpolished rice”, “cargo rice”, “lunzen” and “sbramato rice”;
(f) “semi-broken rice” (subheadings 1006 30 210 0, 1006 30 230 0, 1006 30 250 0, 1006 30 270 0, 1006 30 420 0, 1006 30 440 0, 1006 30 460 0 and 1006 30 480 0) – rice in which the grain film, part of the germ and the outer shells of the pericolat are removed wholly or partially, but the inner shells are left intact;
(g) "completely collapsed rice" (subheadings 1006 30 610 0, 1006 30 630 0, 1006 30 650 0, 1006 30 670, 1006 30 920 0, 1006 30 940 0, 1006 30 960 0 and 1006 30 980) - rice in which the grain film, all the outer and inner shells of the pericolatum, the entire germ (in long-grain and medium-grain rice) or at least a part of it (in short-grain rice) with the possible preservation of longitudinal white furrows not more than 10 %;
(з) «дробленый рис» (субпозиция 1006 40) – части зерна, длиной не превышающие три четверти средней длины целого зерна.
Additional note of the Eurasian Economic Union
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Subheading 1006 30 670 1 and 1006 30 980 1 includes fully collapsed long-grain rice with a length-to-width ratio of 3 or more for which a tariff quota is established in accordance with international treaties of the Eurasian Economic Union with a third party, subject to a license issued by the competent authority.
EEC decisions on this code
Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 1005101500.
Titles of acts are given in Russian as published: this is how they are cited in customs documents.
Duty rate, quotas and trade defence
Duties and rates
Решение Коллегии ЕЭК № 61
О внесении изменений в перечень товаров и ставок, в отношении которых в течение переходного периода Кыргызская Республика применяет ставки ввозных таможенных пошлин, отличные от ставок пошлин, установленных Единым таможенным тарифом Евразийского экономического союзаadopted Apr 28, 2020 · published Apr 30, 2020 · entered into force May 30, 2020
Text of the act (opens in a new tab)Duties and rates
Решение Коллегии ЕЭК № 62
Об утверждении перечня товаров и ставок, в отношении которых в течение переходного периода Республикой Армения применяются ставки ввозных таможенных пошлин, отличные от ставок Единого таможенного тарифа Евразийского экономического союзаadopted Apr 28, 2020 · published Apr 30, 2020 · entered into force Jun 12, 2020
Text of the act (opens in a new tab)
Other decisions
Customs operations
Решение Совета ЕЭК № 37
О внесении изменений в некоторые решения Комиссии Таможенного союза и об утверждении перечней товаров, ввозимых на таможенную территорию Евразийского экономического союза в целях реализации мер, направленных на повышение устойчивости экономик государств – членов Евразийского экономического союзаadopted Mar 17, 2022 · published Mar 18, 2022 · entered into force Mar 28, 2022
Text of the act (opens in a new tab)
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 01.11.20 — Кукуруза
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.