19043000
ZUBEREITUNGEN AUS GETREIDE, MEHL, STÄRKE ODER MILCH; BACKWAREN›Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, bulgur wheat
EU-Regelzollsatz
8.3% + 25.7 EUR / 100 kg
MwSt.
7%
Zusatzzölle / Sanktionen
3 Regeln
ERGA OMNESBYRU
Erforderliche Dokumente
12 Dok.
C644Y9297P027P457P237P24+6
Standardsatze
Zusatzzolle / Sanktionen
Praferenzen
AD 0%AL 0%ALLTC 33%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0% + 12.85 EUR / 100 kgCM 0%CO 0%EBA 0%EC 0%EEA 0% + 13.19 EUR / 100 kgEEA_ IS 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0% + 25.7 EUR / 100 kgGB 0%GE 0%GH 0%GSP 4.8% + 25.7 EUR / 100 kgGSP+ 0% + 25.7 EUR / 100 kgIL 0%IS 0% + 13.19 EUR / 100 kgJO 0%JP 7% + 21.61 EUR / 100 kgKE 0%KR 0%LB 0% + 25.7 EUR / 100 kgLI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%NO 0% + 13.19 EUR / 100 kgNZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SY 0% + 25.7 EUR / 100 kgTN 0% + 25.7 EUR / 100 kgTR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0% + 25.7 EUR / 100 kg
Hinweise
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
CD379Products originating in Iceland in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I of Protocol 3 to the EEA Agreement.(Decision of the EEA Joint Committee No 115/2017 of 13 June 2017 amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement).
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
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”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
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
Dokumente / Referenzen
C644Y929
Bedingungen
- 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
Hinweise
- 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.
Border controlERGA OMNESP1612/11
Border control
ERGA OMNESP1612/11
Dokumente / Referenzen
7P027P45
Bedingungen
- C001Presentation of a certificate/licence/document: 7P02- Import allowed
- C002Presentation of a certificate/licence/document: 7P45- Import allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Hinweise
- SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading
Border controlERGA OMNESP1612/11
Border control
ERGA OMNESP1612/11
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- 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
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23- The entry into free circulation is not 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
Dokumente / Referenzen
7P237P24
Bedingungen
- 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 controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
--
7%Verbrauchsteuer
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 akcyząCodes derselben Gruppe
190410Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, prepared foods obtained by the swelling or roasting of cereals or cereal products190420Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals190490Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, anderer
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold183/24-1
Instant bulgur meal with sauce
bulgur (pszenica durum)GRI 1GRI 3bGRI 6
DEgold673/24-1
Vegan bulgur burger patty with salsa filling
bulgur (pszenica)GRI 1GRI 6
DEgold487/25-1
Cooked bulgur and quinoa ready meal
bulgur (pszenica)GRI 1GRI 6
DEgold670/24-1
Vegan bulgur patty
bulgur (pszenica)GRI 1GRI 6
DEsilver182/24-1
Instant bulgur meal with sauce
bulgur (pszenica durum)GRI 1GRI 3bGRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Tarifeinreihung
Der KN-Code 190430 umfasst Bulgur, vorgekochten, getrockneten und gebrochenen Weizen. Traditionell in der türkischen und nahöstlichen Küche.
Lebensmittelsicherheit
Glutenkennzeichnung erforderlich. Mykotoxingrenzwerte. Bulgur ist typischerweise ohne Zusatzstoffe.
Import und Handel
Hauptexporteure Türkei, USA und Kanada. Transport in Trockencontainern.
Bulgurweizen KN 1904 30 importieren
Bulgurweizen unter KN 1904 30 unterliegt zusammengesetzten Zollsätzen. Bulgur ist vorgekochter Weizen, beliebt in der türkischen und nahostländischen Küche. Die Türkei ist Hauptlieferant. Glutenkennzeichnung ist Pflicht. Die EUSt beträgt 7%.
Häufig gestellte Fragen
Wie unterscheidet sich Bulgur von Grütze?
Bulgur ist vorgekochter und getrockneter Weizen zur schnellen Zubereitung. Grütze ist gemahlenes Korn ohne Vorkochen.
Profitiert türkischer Bulgur von Zollpräferenzen?
Landwirtschaftliche Produkte profitieren von separaten EU-Türkei-Präferenzregelungen.
Enthält Bulgur Gluten?
Ja. Aus Weizen hergestellt, enthält Bulgur Gluten und muss entsprechend gekennzeichnet werden.
Gilt für Bulgur aus der Türkei KN 1904 30 ein Präferenzzoll?
Bulgurweizen KN 1904 30 aus der Türkei unterliegt speziellen Regelungen. Die Zollunion gilt für Industriewaren, für landwirtschaftliche Erzeugnisse gelten gesonderte Vereinbarungen.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, bulgur wheat“ und sehen Sie die gesamten Importkosten.VerbrauchsteuerrechnerPrüfen Sie, ob Ihre Waren der Verbrauchsteuer unterliegen, und berechnen Sie den Steuerbetrag.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (anderer than maize (corn)) in grain form or in the form of flakes or anderer worked grains (except flour, groats and meal), pre-cooked or andererwise prepared, anderweit weder genannt noch inbegriffen, bulgur wheat“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe