Subheading · Chapter 10 · Heading 1004

1004.10

1004.10: Oats, seed

Official description Seed

Subheading 1004.10 belongs to heading 1004 (oats) in chapter 10.

What you pay

Importing into UK

Customs duty 74 GBP / 1000 kg standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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
    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)—74 GBP / 1000 kg
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
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 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

last 12 months£675k-0.2% · previous 12 months
Average import price£1.08 per kg
Jan 2024: £89kFeb 2024: £133kMar 2024: £156kApr 2024: £27kMay 2024: £106kJun 2024: £22kJul 2024: £44kAug 2024: £109kSept 2024: £33kOct 2024: £31kNov 2024: £2kDec 2024: £31kJan 2025: £10kFeb 2025: £117kMar 2025: £141kApr 2025: £36kMay 2025: £106kJun 2025: £49kJul 2025: £31kAug 2025: £88kSept 2025: £21kOct 2025: £921Nov 2025: £29kDec 2025: £61kJan 2026: £29kFeb 2026: £85kMar 2026: £142kApr 2026: £133kMay 2026: £72kJun 2026: £37kJul 2026: £54kAug 2026: £10k 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
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

World trade in 2024

1004.10 · US$64.7m

Trade value (US$) no reported trade < US$275.7kUS$275.7k+US$1.7m+US$2.8m+> US$7.6m

Exports: 60
  1. Canada: US$11.9m
  2. Hungary: US$7.6m
  3. Australia: US$6.8m
  4. United States: US$4.3m
  5. Latvia: US$3.8m
  6. Uruguay: US$2.8m
  7. Finland: US$2.3m
  8. France: US$2.3m
  9. Poland: US$2.1m
  10. Czechia: US$1.8m
  11. Spain: US$1.8m
  12. Germany: US$1.7m
  13. Slovakia: US$1.7m
  14. Afghanistan: US$1.7m
  15. Chile: US$1.6m
  16. Sweden: US$1.3m
  17. Austria: US$1.3m
  18. Lithuania: US$1.2m
  19. Netherlands: US$1m
  20. Estonia: US$971.8k
  21. Italy: US$662.7k
  22. Luxembourg: US$464.5k
  23. Romania: US$409.6k
  24. Denmark: US$371.9k
  25. Brazil: US$344.3k
  26. Croatia: US$290.3k
  27. United Kingdom: US$277.7k
  28. Russia: US$275.7k
  29. Serbia: US$268.3k
  30. South Africa: US$214.5k
  31. Belgium: US$213.1k
  32. Ireland: US$143.3k
  33. Greece: US$134.5k
  34. Paraguay: US$115.9k
  35. Slovenia: US$82.1k
  36. Japan: US$73.2k
  37. Argentina: US$69.8k
  38. Bulgaria: US$61.8k
  39. Portugal: US$49.1k
  40. India: US$39.3k
  41. Türkiye: US$39k
  42. Ethiopia: US$34.1k
  43. Thailand: US$22.6k
  44. Switzerland: US$11.9k
  45. Norway: US$11.5k
  46. New Zealand: US$11.5k
  47. Colombia: US$4.8k
  48. United Arab Emirates: US$1.9k
  49. Sri Lanka: US$1.6k
  50. Iceland: US$1.2k
  51. Jordan: US$600
  52. China: US$200
  53. Jamaica: US$200
  54. Kenya: US$100
  55. Malta: US$100
  56. Armenia: US$0
  57. Mexico: US$0
  58. Malaysia: US$0
  59. Nigeria: US$0
  60. Taiwan: US$0

Top exporters

RankCountryValueShare
1 Canada US$11.9m 18.3%
2 Hungary US$7.6m 11.7%
3 Australia US$6.8m 10.5%
4 United States US$4.3m 6.7%
5 Latvia US$3.8m 5.8%
6 Uruguay US$2.8m 4.3%
7 Finland US$2.3m 3.6%
8 France US$2.3m 3.5%
9 Poland US$2.1m 3.3%
10 Czechia US$1.8m 2.8%

Top importers

RankCountryValueShare
1 Malaysia US$7.5m 11.6%
2 Germany US$6.5m 10%
3 Japan US$5.7m 8.8%
4 China US$4.8m 7.5%
5 France US$4.7m 7.2%
6 Belgium US$4.3m 6.7%
7 United States US$4.1m 6.3%
8 Sweden US$2.7m 4.1%
9 Netherlands US$2.6m 4%
10 Italy US$2m 3.1%

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.

143 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 .

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$64.7m (+7.3% year on year).

The largest exporter was Canada (US$11.9m), 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 the EU?

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$11.9m in 2024 (18.3% of world exports).

Which countries can export these goods to the UK duty-free?

143 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 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 Hungary (46%), France (21%) and Ireland (10%), out of total imports of £674.9k.