Subheading · Chapter 10 · Heading 1004
1004.10: Oats, seed
Official description Seed
Subheading 1004.10 belongs to heading 1004 (oats) in chapter 10.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1004 10 00 00 Seed 74 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
- Argentina, Australia, Bolivia, Brazil, Chile, New Zealand, Uruguay
- 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) | — | 74 GBP / 1000 kg |
| 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 | |
| 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 |
| 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Hungary | £308k | 45.7% | +3.3% |
 France | £141k | 20.9% | -7.6% |
 Ireland | £64k | 9.5% | -12.8% |
 Germany | £56k | 8.3% | -5.5% |
 Czechia | £46k | 6.8% | +48.4% |
 Lithuania | £40k | 5.9% | +187.8% |
 Switzerland | £13k | 1.9% | — |
 Chile | £6k | 0.9% | -83.2% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 2 tariff lines 
Taiwan 2% Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$276kUS$276k+US$2m+US$3m+> US$8m
Exports: 60
- Canada: US$12m
- Hungary: US$8m
- Australia: US$7m
- United States: US$4m
- Latvia: US$4m
- Uruguay: US$3m
- Finland: US$2m
- France: US$2m
- Poland: US$2m
- Czechia: US$2m
- Spain: US$2m
- Germany: US$2m
- Slovakia: US$2m
- Afghanistan: US$2m
- Chile: US$2m
- Sweden: US$1m
- Austria: US$1m
- Lithuania: US$1m
- Netherlands: US$1m
- Estonia: US$972k
- Italy: US$663k
- Luxembourg: US$465k
- Romania: US$410k
- Denmark: US$372k
- Brazil: US$344k
- Croatia: US$290k
- United Kingdom: US$278k
- Russia: US$276k
- Serbia: US$268k
- South Africa: US$215k
- Belgium: US$213k
- Ireland: US$143k
- Greece: US$135k
- Paraguay: US$116k
- Slovenia: US$82k
- Japan: US$73k
- Argentina: US$70k
- Bulgaria: US$62k
- Portugal: US$49k
- India: US$39k
- Türkiye: US$39k
- Ethiopia: US$34k
- Thailand: US$23k
- Switzerland: US$12k
- Norway: US$12k
- New Zealand: US$12k
- Colombia: US$5k
- United Arab Emirates: US$2k
- Sri Lanka: US$2k
- Iceland: US$1k
- Jordan: US$600
- China: US$200
- Jamaica: US$200
- Kenya: US$100
- Malta: US$100
- Armenia: US$0
- Mexico: US$0
- Malaysia: US$0
- Nigeria: US$0
- Taiwan: US$0
Trade value (US$) no reported trade < US$44kUS$44k+US$415k+US$2m+> US$5m
Imports: 111
- Malaysia: US$7m
- Germany: US$6m
- Japan: US$6m
- China: US$5m
- France: US$5m
- Belgium: US$4m
- United States: US$4m
- Sweden: US$3m
- Netherlands: US$3m
- Italy: US$2m
- Hungary: US$2m
- Pakistan: US$2m
- Portugal: US$2m
- Norway: US$1m
- United Kingdom: US$1m
- Denmark: US$991k
- Czechia: US$913k
- Austria: US$799k
- South Korea: US$730k
- Spain: US$697k
- Brazil: US$678k
- Lithuania: US$594k
- South Africa: US$476k
- Sri Lanka: US$450k
- Switzerland: US$436k
- Colombia: US$415k
- Latvia: US$403k
- Estonia: US$379k
- Slovakia: US$350k
- Croatia: US$323k
- Trinidad & Tobago: US$318k
- Bosnia & Herzegovina: US$271k
- Poland: US$258k
- Nigeria: US$249k
- Cyprus: US$164k
- Mexico: US$161k
- Kazakhstan: US$150k
- Romania: US$147k
- Saudi Arabia: US$140k
- Armenia: US$126k
- Iceland: US$123k
- Argentina: US$116k
- Luxembourg: US$100k
- Ireland: US$94k
- Paraguay: US$90k
- Slovenia: US$86k
- Jamaica: US$76k
- Uruguay: US$68k
- Morocco: US$54k
- Lebanon: US$52k
- Canada: US$48k
- Belize: US$44k
- Guatemala: US$43k
- Bahrain: US$37k
- Israel: US$36k
- Bulgaria: US$32k
- Ecuador: US$26k
- Albania: US$25k
- Greece: US$24k
- Serbia: US$23k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$12m | 18.3% |
| 2 | Hungary | US$8m | 11.7% |
| 3 |  Australia | US$7m | 10.5% |
| 4 | United States | US$4m | 6.7% |
| 5 |  Latvia | US$4m | 5.8% |
| 6 |  Uruguay | US$3m | 4.3% |
| 7 |  Finland | US$2m | 3.6% |
| 8 | France | US$2m | 3.5% |
| 9 |  Poland | US$2m | 3.3% |
| 10 | Czechia | US$2m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Malaysia | US$7m | 11.6% |
| 2 | Germany | US$6m | 10% |
| 3 | Japan | US$6m | 8.8% |
| 4 |  China | US$5m | 7.5% |
| 5 | France | US$5m | 7.2% |
| 6 |  Belgium | US$4m | 6.7% |
| 7 | United States | US$4m | 6.3% |
| 8 |  Sweden | US$3m | 4.1% |
| 9 |  Netherlands | US$3m | 4% |
| 10 |  Italy | US$2m | 3.1% |
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.
- 0%median duty
- 88number of duty-free countries (MFN)
- 555%highest: South Korea, Switzerland, Liechtenstein
160
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
| Argentina | 0% | 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 | 0% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 0% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
| Chile | 6% | 2023 · HS 2017 | |
| China | 0% | 2023 | |
 Colombia | 5% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 4% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 19%* | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 5% | 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 | 0% | 2023 | |
 India | 0% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 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 | 86%* | 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 | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 0% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 0% | 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 | 0% | 2023 | |
| Norway | 28%* | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 555% | 2023 | |
 Sri Lanka | 20% | 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 | 3% | 2021 · HS 2017 | |
| Switzerland | 91%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 27% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 18%* | 2023 | |
| United States | 0% | 2023 | |
| Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 0% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 5% | 2023 | |
 Zimbabwe | 0.1% | 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
- 0452 Oats, unmilled
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 01171 Oats, seed
- ISIC Rev. 4 activity
- 0111 Growing of cereals (except rice), leguminous crops and oil seeds
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1004.10 | unchanged |
| 2012 | 1004.10 | unchanged |
| 2007 | 1004.00 | changed |
| 2002 | 1004.00 | changed |
| 1996 | 1004.00 | changed |
| 1992 | 1004.00 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
In the UK Global Tariff the line under subheading 1004.10 carries a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 1004.10 carries a specific or compound duty rather than a percentage.
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 £674.9k between September 2025 and August 2026 (down 0% on the year before); Hungary supplied 46%, followed by France.
In 2024, countries exported these goods worth US$65m (+7.3% year on year).
The largest exporter was Canada (US$12m), followed by Hungary.
Questions and answers
What is the HS code for oats, seed?
Oats, seed fall under HS subheading 1004.10, part of heading 1004, in section II of the Harmonized System.
What is the import duty on oats, seed in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1004.10 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 oats, seed in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1004.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most oats, seed?
Canada, with US$12m in 2024 (18.3% of world exports).
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 Hungary (46%), France (21%) and Ireland (10%), out of total imports of £674.9k.