GCC Common Customs Tariff · HS code · HS 1101.00
1101.00.10.00.00: Wheat flour.
Wheat flour
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
UK specific or compound duty Third-country duty 3 tariff lines 
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 82% – 102.6% Third-country duty 3 tariff lines · average 95.7% 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Mexico 10% General (MFN) 1 tariff line 
Brazil 10.8% General (MFN) 2 tariff lines 
Argentina 10.8% – 12% General (MFN) 7 tariff lines · average 11.8% 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 12.5% – 25% General (MFN) 3 tariff lines · average 18.8% · 1× specific or compound duty 
Taiwan 17.5% – 20% General (MFN) 2 tariff lines · average 18.8% 
Switzerland Free General (MFN) 6 tariff lines · 5× specific or compound duty 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia specific or compound duty General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line GCC lines: 1101.00
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.
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.
In the GCC Common Customs Tariff, 1101.00.10.00.00 is one of 2 lines under subheading 1101.00, wheat or meslin flour.
The customs duty is free, and quantities are declared in Kilograms.
For the same subheading, the Türkiye duty is 82%–102.6%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 10.8%, the Argentina duty is 10.8%–12%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 12.5%–25%, the Taiwan duty is 17.5%–20%, the Switzerland duty is free and the Nigeria duty is 20%.
The GCC states imported goods of subheading 1101.00 worth US$110m in 2024; the largest supplier was Türkiye.
Questions and answers
What is the GCC import duty for HS code 1101.00.10.00.00?
The customs duty in the GCC Common Customs Tariff is free; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 1101.00 as a whole, the largest supplier in 2024 was Türkiye (US$16m), followed by India.
Typical products
Everyday names, not part of the legal text.