1102 · Cereal flours other than of wheat or meslin
See note 2 to this chapter.
Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt.
EU Combined Nomenclature · CN code · HS 1102.90
1102 90 90
1102 90 90: Cereal flours other than of wheat or meslin: other, other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1102 Cereal flours other than of wheat or meslin:
- 1102 90 Other:
- 1102 90 90 Other
What you pay
Importing into EU
Customs duty 98 €/t standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.4309 | Ukraine | Free | 1 January 2026 – 31 December 2026 | — | — | Managed by import licences |
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 4% / 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 98 €/t |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreementQuota | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 85.75 EUR / t |
| EU–Chile agreement | Chile | 73.5 EUR / t |
| EU–New Zealand agreement | New Zealand | 24.5 EUR / t |
EU: imports by month · HS 1102.90
last 12 months€26.2m+0.1% · previous 12 months
Average import price€1.24 per kg
Preferential rate49%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €7.3m | 27.9% | +0.4% |
 Thailand | €5.4m | 20.7% | -14.2% |
 India | €2.9m | 11.2% | -8.9% |
 Mali | €1.7m | 6.5% | +1,087.7% |
 Ethiopia | €1.4m | 5.2% | +51.3% |
 Senegal | €1.2m | 4.5% | -23.7% |
 South Africa | €1.1m | 4% | -8.1% |
 Côte d’Ivoire | €788k | 3% | +4,420.4% |
Same subheading in other tariffs
1102.90 Cereal flours other than of wheat or meslin: other
UK specific or compound duty Third-country duty 5 tariff lines 
Türkiye 40.5% Third-country duty 5 tariff lines 
USA Free – 12.8% General (MFN) 5 tariff lines · average 7.3% · 2× specific or compound duty 
Canada Free Third-country duty 5 tariff lines · 1× specific or compound duty 
Mexico 10% Third-country duty 2 tariff lines 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 6 tariff lines 
Peru Free – 6% Third-country duty 2 tariff lines · average 3% 
New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% 
Japan 15% – 25% Third-country duty 8 tariff lines · average 22.3% · 3× specific or compound duty 
Taiwan 25% Third-country duty 3 tariff lines · 2× specific or compound duty 
GCC Free Third-country duty 7 tariff lines 
Switzerland Free Third-country duty 14 tariff lines · 11× specific or compound duty 
Norway Free Third-country duty 3 tariff lines · 2× specific or compound duty 
North Macedonia 10% – 15% Third-country duty 5 tariff lines · average 11% 
Nigeria 20% Third-country duty 2 tariff lines EU lines: 1102.90
- 1102 90 10Cereal flours other than of wheat or meslin: other, barley flour
- 1102 90 30Cereal flours other than of wheat or meslin: other, oat flour
- 1102 90 50Cereal flours other than of wheat or meslin: other, rice flour
- 1102 90 70Cereal flours other than of wheat or meslin: other, rye flour
- 1102 90 90Cereal flours other than of wheat or meslin: other, other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N302246 U.S. CBP
The tariff classification of Corn Flour and Rice Flour from Spain
- N300585 U.S. CBP
The tariff classification of Amaranth Grain Flour and Barley from India
- N290667 U.S. CBP
The tariff classification of Rice Flours from Japan.
-
The tariff classification of Brewing Spent Grains from Belgium
Legal notes
Notes
1. This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
Additional note 2
As regards coconut, additional note 2 to this chapter applies only to flour, meal and powder of coconut. Shredded, desiccated coconut is classified under subheading 0801 11 00, and does not fall under the scope of heading 1106 even if it fulfils the criteria set out in point (b) of additional note 2 to this chapter.
Shredded, desiccated coconut is presented in slices, small fragments or thin strips. Coconut flour, meal or powder consists of fine particles.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 98 €/t | — |
| 2025 | unchanged | 98 €/t | — |
| 2024 | unchanged | 98 €/t | — |
| 2023 | unchanged | 98 €/t | — |
| 2022 | unchanged | 98 €/t | — |
| 2021 | unchanged | 98 €/t | — |
| 2020 | unchanged | 98 €/t | — |
| 2019 | Other | 98 €/t | — |
CN code 1102 90 90 is a line of the EU Combined Nomenclature under HS subheading 1102.90 (cereal flours other than of wheat or meslin: other).
The third-country duty is a specific or compound duty: 98 €/t.
114 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 98 €/t.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 1102.90 into the EU came to €26.2m between September 2025 and August 2026 (up 0% on the year before); United Kingdom supplied 28%, followed by Thailand.
For the same subheading, the Türkiye duty is 40.5%, the US duty is 0%–12.8%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 15%–25%, the Taiwan duty is 25%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 1102.90 worth US$314m in 2024; the largest supplier from outside the EU was Thailand, and the United Kingdom ranked 2nd with US$3m.
Questions and answers
What is the EU import duty for CN code 1102 90 90?
The third-country duty in the EU Combined Nomenclature is 98 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1102 90 90?
120 countries have a preferential rate on this line, 114 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 1102 90 90?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 1102.90 as a whole, the largest supplier from outside the EU in 2024 was Thailand (US$6m), followed by the United Kingdom.