Subheading · Chapter 10 · Heading 1001
1001.91: Wheat and meslin, other, seed
Official description Seed
Subheading 1001.91 belongs to heading 1001 (wheat and meslin) in chapter 10.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1001 91 00 00 Seed
- 1001 91 10 00 Spelt 12%
- 1001 91 20 00 Common wheat and meslin
- 1001 91 20 10 Meslin 79 GBP / 1000 kg
- 1001 91 20 20 Common wheat Free
- 1001 91 90 00 Other 79 GBP / 1000 kg
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 3
- Import controlPhytosanitary Certificate (import)
- Applies to goods from
- Afghanistan, India, Iran, Iraq, Mexico, Nepal, Pakistan, South Africa and 1 more
- Legal act
- 2020 No. 1527
- Documents
- N851
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 12% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £6.3m | 96% | +11.7% | |
| £170k | 2.6% | — | |
| £39k | 0.6% | -84.5% | |
| £20k | 0.3% | +43.8% | |
| £14k | 0.2% | -28.3% | |
| £8k | 0.1% | -86.9% | |
| £7k | 0.1% | — | |
| £4k | 0.1% | -61.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$595kUS$595k+US$8m+US$26m+> US$58m
Exports: 84
- France: US$217m
- Russia: US$58m
- Australia: US$58m
- Hungary: US$50m
- Czechia: US$37m
- Slovakia: US$34m
- Türkiye: US$31m
- Romania: US$26m
- Bulgaria: US$26m
- Germany: US$24m
- Austria: US$21m
- Croatia: US$19m
- Canada: US$18m
- Poland: US$18m
- Netherlands: US$16m
- Belgium: US$12m
- Lithuania: US$12m
- United States: US$10m
- Iraq: US$8m
- Greece: US$8m
- Ireland: US$7m
- Spain: US$7m
- Cyprus: US$7m
- Italy: US$6m
- Slovenia: US$6m
- Sweden: US$5m
- Kenya: US$5m
- Ukraine: US$5m
- Latvia: US$5m
- Serbia: US$3m
- Finland: US$3m
- United Kingdom: US$2m
- Luxembourg: US$1m
- Argentina: US$1m
- Denmark: US$1m
- Kazakhstan: US$760k
- Estonia: US$698k
- South Africa: US$616k
- India: US$595k
- Israel: US$463k
- Malaysia: US$408k
- North Macedonia: US$207k
- United Arab Emirates: US$137k
- Senegal: US$127k
- New Zealand: US$126k
- Egypt: US$109k
- Uzbekistan: US$79k
- Bosnia & Herzegovina: US$65k
- Switzerland: US$60k
- Kyrgyzstan: US$55k
- Portugal: US$49k
- Brazil: US$47k
- Costa Rica: US$38k
- Mozambique: US$29k
- Morocco: US$21k
- Iceland: US$12k
- Mexico: US$11k
- China: US$7k
- Peru: US$7k
- Gambia: US$6k
Trade value (US$) no reported trade < US$565kUS$565k+US$3m+US$19m+> US$74m
Imports: 118
- Italy: US$110m
- Belgium: US$91m
- Portugal: US$82m
- Germany: US$74m
- Kazakhstan: US$51m
- New Zealand: US$45m
- Netherlands: US$31m
- Spain: US$30m
- Iraq: US$24m
- Poland: US$23m
- Malaysia: US$22m
- Greece: US$19m
- Ireland: US$12m
- Latvia: US$11m
- Mexico: US$11m
- Austria: US$9m
- Iran: US$8m
- Türkiye: US$8m
- France: US$8m
- United Kingdom: US$8m
- Gambia: US$7m
- Indonesia: US$6m
- Uzbekistan: US$5m
- Romania: US$5m
- Ethiopia: US$5m
- Slovakia: US$4m
- Denmark: US$4m
- Bulgaria: US$3m
- Hungary: US$3m
- Morocco: US$3m
- Czechia: US$3m
- Singapore: US$3m
- Venezuela: US$3m
- Cyprus: US$3m
- Lithuania: US$3m
- Serbia: US$3m
- Bosnia & Herzegovina: US$2m
- Sweden: US$2m
- South Korea: US$2m
- China: US$2m
- Belarus: US$2m
- Norway: US$2m
- Azerbaijan: US$2m
- Thailand: US$1m
- Slovenia: US$1m
- Luxembourg: US$1m
- Vietnam: US$1m
- Kyrgyzstan: US$935k
- Estonia: US$840k
- North Macedonia: US$808k
- Ukraine: US$767k
- Canada: US$729k
- Croatia: US$681k
- Switzerland: US$677k
- Moldova: US$660k
- Albania: US$590k
- Libya: US$576k
- Armenia: US$565k
- United States: US$560k
- Russia: US$387k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$217m | 28.1% | |
| 2 | US$58m | 7.6% | |
| 3 | US$58m | 7.5% | |
| 4 | US$50m | 6.5% | |
| 5 | US$37m | 4.8% | |
| 6 | US$34m | 4.4% | |
| 7 | US$31m | 4% | |
| 8 | US$26m | 3.4% | |
| 9 | US$26m | 3.3% | |
| 10 | US$24m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$110m | 14.2% | |
| 2 | US$91m | 11.8% | |
| 3 | US$82m | 10.6% | |
| 4 | US$74m | 9.5% | |
| 5 | US$51m | 6.6% | |
| 6 | US$45m | 5.9% | |
| 7 | US$31m | 4% | |
| 8 | US$30m | 3.9% | |
| 9 | US$24m | 3.1% | |
| 10 | US$23m | 3% |
Import duty on this product around the world 161
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 0%median duty
- 88number of duty-free countries (MFN)
- 180%highest: Liechtenstein, Switzerland, India
161
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 35% | 2022 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 1.7% | 0% – 5% | 2022 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 77% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 33% | 1% – 65% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 13% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 100% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 50% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 180%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 3% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 59%* | 2023 | ||
| 0% | 2023 | ||
| 11% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 50% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 2.4% | 1.8% – 3% | 2023 | |
| 7.5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 130%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 6.7% | 0% – 10% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 6% | 0% – 12% | 2023 | |
| 2.8% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 5% – 15% | 2023 | |
| 0% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 0412 Other wheat (including spelt) & meslin, unmilled
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 01111 Wheat, seed
- ISIC Rev. 4 activity
- 0111 Growing of cereals (except rice), leguminous crops and oil seeds
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1001.91 | unchanged |
| 2012 | 1001.91 | unchanged |
| 2007 | 1001.90 | changed |
| 2002 | 1001.90 | changed |
| 1996 | 1001.90 | changed |
| 1992 | 1001.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
Advanced Notification of Imports of Cereals – 20 May 2026
Trade Tariff news 6367 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 1001.91 into 4 tariff lines; the duty is between 0% and 12% (average 6%). 1 of them is duty-free. 2 lines have a specific or compound duty.
In the EU Combined Nomenclature, subheading 1001.91 covers 3 tariff lines and the duty is 12.8%. 2 lines have a specific or compound duty.
160 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 12%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £6.6m between September 2025 and August 2026 (up 9% on the year before); Ireland supplied 96%, followed by Italy.
In 2024, countries exported these goods worth US$772m (+11.2% year on year).
The largest exporter was France (US$217m), followed by Russia.
Products classified here
Questions and answers
What is the HS code for wheat and meslin, other, seed?
Wheat and meslin, other, seed fall under HS subheading 1001.91, part of heading 1001, in section II of the Harmonized System.
What is the import duty on wheat and meslin, other, seed in the UK?
Under the UK Global Tariff, imports under 1001.91 from countries without a preferential agreement are charged at 0% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on wheat and meslin, other, seed in the EU?
Under the EU Combined Nomenclature, imports under 1001.91 from countries without a preferential agreement are charged at 12.8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most wheat and meslin, other, seed?
France, with US$217m in 2024 (28.1% of world exports).
Which countries can export these goods to the UK duty-free?
160 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 12% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Ireland (96%), Italy (3%) and France (1%), out of total imports of £6.6m.
Typical products
Everyday names, not part of the legal text.