12019000
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER›Soya beans, whether or not broken
Other
Standard EU duty
0%
VAT
8%
Additional duties / sanctions
0 rules
Docs required
12 docs
C644Y9297P017P557P237P24+6
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES (excl. RU, BY) | Third country duty | See notes | 2 condition(s) | R1652/24 |
Additional duties / sanctions
Preferences
AD 0%CARI 0%CI 0%CM 0%EG 0%EH 0%ESA 0%FJ 0%GB 0%GH 0%IL 0%IS 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%SADC EPA 0%SB 0%SM 0%WS 0%
Notes
CD775In case the goods are exported directly or indirectly from the Russian Federation or Belarus the increased duty rate based on Council Regulation (EU) 2024/1652 is applied.
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
Import control of organic productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
- B001Presentation of a certificate/licence/document: C644— Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y929— Import/export allowed after control
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
Marketing quality controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Documents / references
7P017P55
Conditions
- B001Presentation of a certificate/licence/document: 7P01— Entry into free circulation allowed
- B002Presentation of a certificate/licence/document: 7P55— Entry into free circulation allowed
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
Notes
- SK015Minimal quantity subject to control - 5 tons
- SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
Marketing quality controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM883Goods from the Annex XIg of Regulation (EU) 2018/285 (Food and agricultural products)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V008Intended for human consumption
5%V011Dietary foods for special medical purposes referred to in the Actof 25 August 2006 on food safety and nutrition
5%V999Other
8%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząParent code
1201Soya beans, whether or not brokenCodes in the same group
5
Binding Tariff Information
BTI classification examples
DEgold189/25-1
Blanched frozen soybeans (Edamame) in pods
soja (Glycine max)GRI 1GRI 5bGRI 6
DEgold495/24-1
Dried hulled soybeans, not for sowing
ziarna soiGRI 1GRI 5bGRI 6
DEgold194/25-1
Blanched frozen soybeans (edamame)
soja (Glycine max)GRI 1GRI 5bGRI 6
DEgold215/25-1
Blanched frozen green immature soybeans
soja (Glycine max)GRI 1GRI 5bGRI 6
DKgold-1693490
Frozen whole soybeans in pods
soja (Glycine max)GRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Tariff classification of soya beans
CN code 120190 covers soya beans other than for sowing. Soya is one of the most important oilseed crops in world trade, imported primarily from Brazil, the United States, Argentina, and Paraguay. Soya beans are used for oil extraction and production of soybean meal for animal feed. Classification under 120190 applies to beans intended for processing, not for sowing. Soya beans may also be processed into food products including tofu, soy milk, and protein isolates. Correct classification requires exclusion of seed beans classified under 120110 based on documentation confirming the commercial purpose of the goods.
EUDR, GMO and phytosanitary requirements
Importing soya beans into the EU is subject to EUDR Regulation (EU) 2023/1115, requiring a due diligence statement confirming no link to deforestation after 31 December 2020. Plot geolocation is mandatory. Genetically modified soya beans require authorisation under Regulation (EC) No 1829/2003 and labelling if GMO content exceeds 0.9 percent. Imports are also subject to phytosanitary controls under Regulation (EU) 2016/2031 on plant health. Soya is listed among allergens in Regulation (EU) No 1169/2011, imposing food labelling obligations. Official food and feed controls are governed by Regulation (EU) 2017/625.
Practical import aspects in 2026
Importers of soya beans should indicate CN code 120190 and the EUDR statement reference number in customs declarations. Documentation includes certificates of analysis, phytosanitary certificates, and GMO documentation. Brazil and the USA are major suppliers, and imports may benefit from GSP or trade agreement preferences. Soya beans are transported in bulk in ship holds or containers. Storage conditions must prevent self-heating and mycotoxin development. Organic certification requires compliance with Regulation (EU) 2018/848. In 2026, EUDR requirements and GMO regulations represent key regulatory challenges.
GMO regulations for soya bean imports to the EU
Soya beans under CN 1201 90 represent one of the largest agricultural import volumes into the EU. Over 90% of global soya production is genetically modified. GM soya imports are permitted only for EU-approved events, mainly for feed and industrial use. Each shipment requires a GM identification certificate and PCR test results. Regulation (EC) 1829/2003 governs authorisation and labelling. Main suppliers are Brazil, USA and Argentina. The EUDR (deforestation regulation) from 2025 requires due diligence declarations confirming soya is not sourced from deforested land.
Frequently asked questions
Are soya beans subject to EUDR?
Yes. Soya is one of the key products covered by Regulation (EU) 2023/1115. The importer must submit a due diligence statement with plot geolocation confirming no link to deforestation after 31 December 2020 before placing the goods on the EU market.
Is GMO soya import permitted in the EU?
Yes, provided the GMO variety has EU authorisation under Regulation (EC) No 1829/2003. Labelling must indicate genetic modification if GMO content exceeds 0.9 percent. The list of authorised varieties is available in the EU register.
What phytosanitary requirements apply to soya beans?
Soya bean imports require a phytosanitary certificate confirming absence of quarantine organisms. Phytosanitary inspection takes place at the EU border under Regulation (EU) 2016/2031. Seeds may be subject to additional requirements depending on the country of origin.
Can GM soya beans CN 1201 90 be imported into the EU?
Yes, but only EU-approved GM events. A GM certificate, PCR results and TRACES notification are required. From 2025, EUDR also requires a declaration that soya is not from deforested areas.
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