Subheading · Chapter 10 · Heading 1004
1004.90: Oats, other
Official description Other
Subheading 1004.90 belongs to heading 1004 (oats) in chapter 10.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1004 90 00 00 Other 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 2
- 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 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 |
| 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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 14.8 GBP / 1,000 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Sweden | £2.2m | 38.1% | — |
 Ireland | £2.1m | 36.4% | -32.7% |
 Finland | £1.1m | 19.4% | — |
 France | £298k | 5.1% | +436.3% |
 Germany | £35k | 0.6% | — |
 China | £8k | 0.1% | +66.3% |
 Canada | £6k | 0.1% | +3,652.7% |
 Malaysia | £2k | 0% | +39.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$131.1kUS$131.1k+US$2.7m+US$18m+> US$112.4m
Exports: 97
- Canada: US$441m
- Finland: US$133.3m
- Australia: US$112.4m
- Russia: US$54.2m
- Sweden: US$47.1m
- Poland: US$39.7m
- Estonia: US$27.9m
- France: US$19.6m
- United Kingdom: US$19.1m
- Latvia: US$18m
- Ireland: US$17.4m
- Lithuania: US$17.1m
- Czechia: US$14.2m
- Denmark: US$11.8m
- Germany: US$11m
- United States: US$10m
- Spain: US$8.5m
- Netherlands: US$6.6m
- Austria: US$6.1m
- Ukraine: US$5.5m
- Hungary: US$3.5m
- Bulgaria: US$3.4m
- United Arab Emirates: US$3.2m
- Chile: US$2.7m
- Belgium: US$2.5m
- Kazakhstan: US$2.3m
- Slovakia: US$1.9m
- Italy: US$856.7k
- South Africa: US$686.8k
- Brazil: US$680.6k
- India: US$672.5k
- Croatia: US$541.6k
- Sri Lanka: US$519.3k
- Serbia: US$484k
- Ecuador: US$434k
- Romania: US$367.7k
- Türkiye: US$306.1k
- China: US$220.2k
- Egypt: US$194.3k
- Uzbekistan: US$192.6k
- Paraguay: US$184.8k
- Uruguay: US$178.8k
- Greece: US$175.7k
- Luxembourg: US$168.8k
- South Korea: US$157.3k
- Portugal: US$154.9k
- Jordan: US$131.1k
- Slovenia: US$124.9k
- Malaysia: US$116.8k
- Singapore: US$99.5k
- Saudi Arabia: US$79.2k
- Argentina: US$66.5k
- Switzerland: US$60.5k
- North Macedonia: US$60.4k
- Iceland: US$37.9k
- Norway: US$37.8k
- Bosnia & Herzegovina: US$27.8k
- Morocco: US$26.1k
- Uganda: US$25k
- Mexico: US$22.3k
Trade value (US$) no reported trade < US$76.2kUS$76.2k+US$929.9k+US$9.3m+> US$51.4m
Imports: 166
- United States: US$332.6m
- Germany: US$151.4m
- China: US$143.9m
- Mexico: US$59m
- Spain: US$51.4m
- Belgium: US$48.9m
- Netherlands: US$32.4m
- Denmark: US$18m
- Switzerland: US$17.5m
- Japan: US$17.4m
- United Arab Emirates: US$15.5m
- Italy: US$15m
- Peru: US$13.4m
- Latvia: US$12.7m
- Norway: US$12.6m
- India: US$12m
- South Africa: US$9.3m
- South Korea: US$7.1m
- Sweden: US$7m
- Poland: US$6.8m
- United Kingdom: US$5.3m
- Sri Lanka: US$5.2m
- Czechia: US$3.8m
- Portugal: US$3.8m
- Ecuador: US$3.6m
- Austria: US$3.6m
- Canada: US$3.2m
- France: US$2.8m
- Ireland: US$2.7m
- Saudi Arabia: US$2.4m
- Malaysia: US$2.3m
- Philippines: US$2.1m
- Israel: US$1.5m
- Finland: US$1.4m
- Serbia: US$1.4m
- Pakistan: US$1.4m
- Guatemala: US$1.2m
- Romania: US$946.7k
- Dominican Republic: US$944k
- Greece: US$936.1k
- Hungary: US$929.9k
- Estonia: US$811.1k
- Bosnia & Herzegovina: US$801.3k
- Algeria: US$641.4k
- Afghanistan: US$591.3k
- Morocco: US$562k
- Uruguay: US$518.6k
- Uzbekistan: US$514k
- Lithuania: US$438.4k
- Oman: US$427k
- Slovenia: US$393.5k
- Kazakhstan: US$392.2k
- Maldives: US$334.6k
- Albania: US$315.7k
- Qatar: US$308.4k
- Panama: US$296.4k
- Bahamas: US$277.7k
- Colombia: US$257.9k
- Azerbaijan: US$253.5k
- Bahrain: US$234.1k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$441m | 42.1% |
| 2 | Finland | US$133.3m | 12.7% |
| 3 |  Australia | US$112.4m | 10.7% |
| 4 |  Russia | US$54.2m | 5.2% |
| 5 | Sweden | US$47.1m | 4.5% |
| 6 |  Poland | US$39.7m | 3.8% |
| 7 |  Estonia | US$27.9m | 2.7% |
| 8 | France | US$19.6m | 1.9% |
| 9 | United Kingdom | US$19.1m | 1.8% |
| 10 |  Latvia | US$18m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$332.6m | 31.7% |
| 2 | Germany | US$151.4m | 14.4% |
| 3 | China | US$143.9m | 13.7% |
| 4 |  Mexico | US$59m | 5.6% |
| 5 |  Spain | US$51.4m | 4.9% |
| 6 |  Belgium | US$48.9m | 4.7% |
| 7 |  Netherlands | US$32.4m | 3.1% |
| 8 |  Denmark | US$18m | 1.7% |
| 9 |  Switzerland | US$17.5m | 1.7% |
| 10 |  Japan | US$17.4m | 1.7% |
In the UK Global Tariff the line under subheading 1004.90 carries a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 1004.90 carries a specific or compound duty rather than a percentage.
139 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 £5.8m between September 2025 and August 2026 (up 80% on the year before); Sweden supplied 38%, followed by Ireland.
In 2024, countries exported these goods worth US$1bn (−13.4% year on year).
The largest exporter was Canada (US$441m), followed by Finland.
Questions and answers
What is the HS code for oats, other?
Oats, other fall under HS subheading 1004.90, part of heading 1004, in section II of the Harmonized System.
What is the import duty on oats, other in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1004.90 from countries without a preferential agreement are charged at 130%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on oats, other in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1004.90 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, other?
Canada, with US$441m in 2024 (42.1% of world exports).
Which countries can export these goods to the UK duty-free?
139 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 Sweden (38%), Ireland (36%) and Finland (19%), out of total imports of £5.8m.