GCC Common Customs Tariff · HS code · HS 1102.90

1102.90.20.00.00

1102.90.20.00.00: Oats 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 Free standard rate depends on the country of origin

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

1102.90 Cereal flours other than of wheat or meslin: other

UK specific or compound duty Third-country duty 5 tariff lines EU 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 General (MFN) 5 tariff lines · 1× specific or compound duty Mexico 10% General (MFN) 2 tariff lines Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 6 tariff lines Peru Free – 6% General (MFN) 2 tariff lines · average 3% New Zealand Free – 5% General (MFN) 3 tariff lines · average 3.3% Japan 15% – 25% General (MFN) 8 tariff lines · average 22.3% · 3× specific or compound duty Taiwan 25% General (MFN) 3 tariff lines · 2× specific or compound duty Switzerland Free General (MFN) 14 tariff lines · 11× specific or compound duty Norway Free General (MFN) 3 tariff lines · 2× specific or compound duty North Macedonia 10% – 15% General (MFN) 5 tariff lines · average 11% Nigeria 20% General (MFN) 2 tariff lines

GCC lines: 1102.90

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 5 June 2019 · 1102.90.25.00

    The tariff classification of Corn Flour and Rice Flour from Spain

  • N300585 U.S. CBP 1 October 2018 · 1102.90.60.00

    The tariff classification of Amaranth Grain Flour and Barley from India

  • N290667 U.S. CBP 25 May 2018 · 1102.90.25.00

    The tariff classification of Rice Flours from Japan.

  • N307210 U.S. CBP 9 October 2020 · 1102.90.60.00 revoked

    The tariff classification of Brewing Spent Grains from Belgium

Legal notes

Notes

1. This chapter does not cover:

  1. (a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

  2. (b) prepared flours, groats, meals or starches of heading 1901;

  3. (c) corn flakes and other products of heading 1904;

  4. (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

  5. (e) pharmaceutical products (Chapter 30); or

  6. (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:

  1. (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

  2. (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.

CerealStarch contentAsh contentRate of passage through a sieve with an aperture of
315 micrometres (microns)500 micrometres (microns)
(1)(2)(3)(4)(5)
Wheat and rye45 %2,5 %80 %—
Barley45 %3 %80 %—
Oats45 %5 %80 %—
Maize (corn) and grain sorghum45 %2 %—90 %
Rice45 %1,6 %80 %—
Buckwheat45 %4 %80 %—
Other cereals45 %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:

  1. (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;

  2. (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.

Chapter notes: Chapter 11 →

HS code 1102.90.20.00.00 is a line of the GCC Common Customs Tariff under HS subheading 1102.90 (cereal flours other than of wheat or meslin: other).

The customs duty is free, and quantities are declared in Kilograms.

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 Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–15% and the Nigeria duty is 20%.

The GCC states imported goods of subheading 1102.90 worth US$20m in 2024; the largest supplier was India.

Questions and answers

What is the GCC import duty for HS code 1102.90.20.00.00?

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 1102.90 as a whole, the largest supplier in 2024 was India (US$14m).

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