GCC Common Customs Tariff · HS code · HS 1901.90

1901.90.19.00.00

1901.90.19.00.00: Other

Other malt extract and flour preparations

✓ 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 5% 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

1901.90 Malt extract: other

UK 6% – 12% Third-country duty 7 tariff lines · average 7.2% · 2× specific or compound duty EU 12.8% Third-country duty 5 tariff lines · 4× specific or compound duty Türkiye 5.1% – 12.8% Third-country duty 10 tariff lines · average 7.6% USA Free – 16% General (MFN) 21 tariff lines · average 10.8% · 7× specific or compound duty Canada Free – 6.5% General (MFN) 20 tariff lines · average 2.3% · 6× specific or compound duty Mexico 10% – 45% General (MFN) 6 tariff lines · average 18.8% · 2× specific or compound duty Brazil 12.6% – 14.4% General (MFN) 3 tariff lines · average 13.8% Argentina 12.6% – 16% General (MFN) 15 tariff lines · average 15.8% Peru Free – 6% General (MFN) 3 tariff lines · average 2% New Zealand 5% General (MFN) 6 tariff lines Japan 9% – 28% General (MFN) 40 tariff lines · average 22.2% · 9× specific or compound duty Taiwan 3% – 30% General (MFN) 13 tariff lines · average 15% · 3× specific or compound duty Switzerland specific or compound duty General (MFN) 30 tariff lines Norway specific or compound duty General (MFN) 3 tariff lines North Macedonia 5% General (MFN) 5 tariff lines Nigeria 5% – 20% General (MFN) 6 tariff lines · average 10.8%

GCC lines: 1901.90

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.

  • N363358 U.S. CBP 20 July 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Oman

  • N361508 U.S. CBP 22 May 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Malaysia

  • N361595 U.S. CBP 22 May 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Yemen

  • N350716 U.S. CBP 23 July 2025 · 1901.90.91.95

    The tariff classification of Table Cream from the United Arab Emirates

  • 600015800 HMRC 1 September 2026 – 31 August 2029 · 1901 90 95 00

    Ice cream mix powder Milk Solids, Sugar, Vegetable Fat (Hydrogenated Coconut Oil), Glucose Syrup Solids (Tapioca), Stabilisers (466, 407), Flavours (Synthetic), Emulsifiers (322 Soy, 471), Salt, Anticaking Agent (341), Natural Flavour (Vanilla Bean). Product is packed in airtight, lightproof,…

  • 600013582 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a split pot, containing a section of chocolate yoghurt dessert and a smaller section containing chocolate buttons. These pots contain Cocoa Powder HT, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar…

  • 600013583 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a pack of 2 x 60g pots of chocolate dessert. These desserts are made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60 and whey protein concentrate. The two pots…

  • 600013584 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a 350g pot of orange flavoured chocolate dessert. This dessert is made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60, Orange Flavouring and whey protein…

75 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

  3. (c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

  1. (a) the term ‘groats’ means cereal groats of Chapter 11;

  2. (b) the terms ‘flour’ and ‘meal’ mean:

    1. (1) cereal flour and meal of Chapter 11, and

    2. (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1. Goods of subheadings 190531, 190532, 190540 and 190590, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression ‘sweet biscuits’ in subheading 190531 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 19059020 covers only dry and brittle products.

4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Chapter notes: Chapter 19 →

In the GCC Common Customs Tariff, 1901.90.19.00.00 is one of 13 lines under subheading 1901.90, malt extract: other.

The customs duty is 5%, and quantities are declared in Kilograms.

For the same subheading, the UK duty is 6%–12%, the EU duty is 12.8%, the Türkiye duty is 5.1%–12.8%, the US duty is 0%–16%, the Canada duty is 0%–6.5%, the Mexico duty is 10%–45%, the Brazil duty is 12.6%–14.4%, the Argentina duty is 12.6%–16%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 9%–28%, the Taiwan duty is 3%–30%, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.

The GCC states imported goods of subheading 1901.90 worth US$544m in 2024; the largest supplier was Denmark.

Questions and answers

What is the GCC import duty for HS code 1901.90.19.00.00?

The customs duty in the GCC Common Customs Tariff is 5%; 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 1901.90 as a whole, the largest supplier in 2024 was Denmark (US$123m), followed by the Netherlands.

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