Subheading · Chapter 10 · Heading 1001

1001.99

1001.99: Wheat and meslin, other, other

Wheat and meslin (not seed, not durum)

Official description Other

1001.99 is the HS subheading for wheat and meslin (not seed, not durum), under heading 1001 in chapter 10.

What you pay

Importing into UK

Customs duty Free · specific or compound duty standard rate · across 7 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1001 99 00 00 Other
  2. High quality common wheat
  3. 1001 99 00 13 With: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10.0% of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7.0% of broken and/or shrivelled grains, a maximum of 2.0% grains damaged by pests, a maximum of 0.5% sprouted grains, - a maximum of 1.0% of miscellaneous impurities (schwarzbesatz), - a hagberg falling number of a minimum of 230, - a protein content (13.5% moisture content) of a minimum of 14.6% Free
  4. 1001 99 00 15 Other Free
  5. 1001 99 00 40 Medium quality common wheat 79 GBP / 1000 kg
  6. 1001 99 00 50 Low quality common wheat 79 GBP / 1000 kg
  7. 1001 99 00 60 Spelt 79 GBP / 1000 kg
  8. 1001 99 00 92 Meslin 79 GBP / 1000 kg
  9. 1001 99 00 94 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Tariff quotaNon preferential tariff quota 10.04 GBP / 1,000 kg
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 204 more
    Legal act
    S.I. 2020/1432
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM
    Tariff lines
    on 4 of 7 lines

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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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
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 agreementQuota Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire 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–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

last 12 months£509.8m-20.4% · previous 12 months
Average import price£0.21 per kg
Jan 2024: £47.3mFeb 2024: £42.1mMar 2024: £48.5mApr 2024: £39.3mMay 2024: £69.8mJun 2024: £57mJul 2024: £73.7mAug 2024: £56mSept 2024: £60.4mOct 2024: £58.7mNov 2024: £62.9mDec 2024: £55.3mJan 2025: £62.6mFeb 2025: £42mMar 2025: £57mApr 2025: £37.9mMay 2025: £53.7mJun 2025: £53.4mJul 2025: £53.1mAug 2025: £43.2mSept 2025: £42.5mOct 2025: £49.6mNov 2025: £34.4mDec 2025: £50.7mJan 2026: £43.9mFeb 2026: £32.7mMar 2026: £36.7mApr 2026: £31.5mMay 2026: £62.2mJun 2026: £56.7mJul 2026: £38.5mAug 2026: £30.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Canada £136m 26.7% -17.9%
Germany £92.8m 18.2% -54.4%
Denmark £80.5m 15.8% +253.7%
France £61.1m 12% -54%
Lithuania £32.1m 6.3% +160.2%
Sweden £21.7m 4.3% +141.4%
Finland £17.2m 3.4% +980.3%
Romania £16.9m 3.3% -24.1%

Same subheading in other tariffs

World trade in 2024

1001.99 · US$44bn

Trade value (US$) no reported trade < US$391kUS$391k+US$123m+US$1bn+> US$5bn

Exports: 119
  1. Canada: US$6bn
  2. United States: US$6bn
  3. Australia: US$5bn
  4. Russia: US$5bn
  5. Ukraine: US$4bn
  6. France: US$3bn
  7. Argentina: US$2bn
  8. Germany: US$2bn
  9. Romania: US$2bn
  10. Poland: US$1bn
  11. Bulgaria: US$1bn
  12. Kazakhstan: US$1bn
  13. Lithuania: US$958m
  14. Hungary: US$700m
  15. Czechia: US$631m
  16. Latvia: US$609m
  17. Brazil: US$608m
  18. Uruguay: US$316m
  19. Serbia: US$276m
  20. Austria: US$244m
  21. Moldova: US$235m
  22. Türkiye: US$226m
  23. United Arab Emirates: US$209m
  24. Slovakia: US$191m
  25. Estonia: US$165m
  26. Paraguay: US$127m
  27. South Africa: US$125m
  28. Denmark: US$123m
  29. Sweden: US$99m
  30. Slovenia: US$89m
  31. Netherlands: US$83m
  32. Croatia: US$77m
  33. Belgium: US$58m
  34. Switzerland: US$49m
  35. United Kingdom: US$48m
  36. Hong Kong SAR China: US$41m
  37. Greece: US$33m
  38. India: US$30m
  39. Ireland: US$17m
  40. Spain: US$15m
  41. Finland: US$14m
  42. Italy: US$11m
  43. Singapore: US$8m
  44. North Macedonia: US$6m
  45. Bosnia & Herzegovina: US$5m
  46. Luxembourg: US$4m
  47. Sri Lanka: US$4m
  48. Uzbekistan: US$3m
  49. China: US$3m
  50. Malaysia: US$2m
  51. Côte d’Ivoire: US$732k
  52. Honduras: US$624k
  53. Portugal: US$558k
  54. Syria: US$420k
  55. New Zealand: US$413k
  56. Indonesia: US$391k
  57. Tanzania: US$384k
  58. Vietnam: US$276k
  59. Kyrgyzstan: US$264k
  60. Peru: US$257k

Top exporters

RankCountryValueShare
1 Canada US$6bn 13.2%
2 United States US$6bn 12.9%
3 Australia US$5bn 11.7%
4 Russia US$5bn 10.9%
5 Ukraine US$4bn 9.4%
6 France US$3bn 7.8%
7 Argentina US$2bn 4.2%
8 Germany US$2bn 3.8%
9 Romania US$2bn 3.8%
10 Poland US$1bn 2.8%

Top importers

RankCountryValueShare
1 Indonesia US$3bn 7.1%
2 China US$3bn 5.8%
3 Philippines US$2bn 4.2%
4 Brazil US$2bn 3.9%
5 Spain US$2bn 3.8%
6 Japan US$2bn 3.4%
7 Italy US$1bn 3.3%
8 South Korea US$1bn 3%
9 Nigeria US$1bn 2.9%
10 Türkiye US$1bn 2.8%

Import duty on this product around the world 160

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.

  • 2.5%median duty
  • 75number of duty-free countries (MFN)
  • 91%highest: Morocco, India, Norway

160

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Argentina 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 0% 2023
Bangladesh 2.5% 0% – 5% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 5% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 35% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 38% 0% – 77% 2023
Cape Verde 0% 2023 · HS 2017
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 33% 1% – 65% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 10% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 29%* 2023
Fiji 0% 2023
French Polynesia 0% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 0% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 28% 0% – 55% 2023
India 70% 40% – 100% 2023
Indonesia 3% 0% – 5% 2023
Iran 10% 2020 · HS 2017
Israel 50% 2022 · HS 2017
Jamaica 0% 2023
Japan 6.7% 0% – 20% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kuwait 0% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 0% 2023 · HS 2017
Mauritius 0% 2023
Mexico 7.5% 0% – 15% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 91% 2.5% – 135% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 46%* 2023
Norway 58%* 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 50% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 2.6% 0% – 7% 2023
Qatar 0% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 35% 2023 · HS 2017
South Africa 0% 2023
South Korea 2.1% 0% – 3% 2023
Sri Lanka 2.5% 0% – 5% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 25% 2021 · HS 2017
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 45% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 1%* 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 0% 2017 · HS 2017
Zimbabwe 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
01112 Wheat, other
ISIC Rev. 4 activity
0111 Growing of cereals (except rice), leguminous crops and oil seeds

Earlier HS editions

HSCode
20171001.99unchanged
20121001.99unchanged
20071001.90changed
20021001.90changed
19961001.90changed
19921001.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • 600013150 HMRC 16 July 2025 – 15 July 2028 · 1001 99 00 60

    Dried wholegrain Spelt packaged in a paper bag and then a cardboard box

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.

  1. GB Customs procedure

    Advanced Notification of Imports of Cereals – 20 May 2026

    Trade Tariff news 6367 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 1001.99 into 7 tariff lines; the duty is duty-free. 2 of them are duty-free. 5 lines have a specific or compound duty.

In the EU Combined Nomenclature the line under subheading 1001.99 carries a specific or compound duty rather than a percentage.

154 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.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of wheat and meslin (not seed, not durum) into the UK came to £509.8m between September 2025 and August 2026 (down 20% on the year before); Canada supplied 27%, followed by Germany.

In 2024, countries exported wheat and meslin (not seed, not durum) worth US$44bn (−15.6% year on year).

The largest exporter was Canada (US$6bn), followed by the United States.

Products classified here

Questions and answers

What is the HS code for wheat and meslin, other, other?

Wheat and meslin, other, other fall under HS subheading 1001.99, part of heading 1001, in section II of the Harmonized System.

What is the import duty on wheat and meslin, other, other in the UK?

Under the UK Global Tariff, imports under 1001.99 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on wheat and meslin, other, other in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1001.99 from countries without a preferential agreement are charged at 130%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most wheat and meslin, other, other?

Canada, with US$6bn in 2024 (13.2% of world exports).

Which countries can export wheat and meslin (not seed, not durum) to the UK duty-free?

154 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 applies. Pick a country above to see its rate.

Is there anti-dumping duty on wheat and meslin (not seed, not durum)?

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 wheat and meslin (not seed, not durum) from?

In the 12 months to August 2026, the largest suppliers were Canada (27%), Germany (18%) and Denmark (16%), out of total imports of £509.8m.

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Typical products

Everyday names, not part of the legal text.