Subheading · Chapter 10 · Heading 1005

1005.90

1005.90: Maize (corn), other

Maize (corn), not for sowing

Official description Other

1005.90 is the HS subheading for maize (corn), not for sowing, under heading 1005 in chapter 10.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 1005 90 00 00 Other Free
  2. 1005 90 00 20 Flint maize of specific weight equal to or more than 75.5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing Free
  3. 1005 90 00 90 Other Free

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 Free
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
    Legal act
    S.I. 2020/1432
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM

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 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
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
CPTPPQuota Brunei, Chile, Malaysia, Mexico, Peru 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–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreementQuota Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands 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–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand 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: imports by month

last 12 months£529.7m-6.6% · previous 12 months
Average import price£0.20 per kg
Jan 2024: £61.1mFeb 2024: £47.3mMar 2024: £34.4mApr 2024: £55.6mMay 2024: £35mJun 2024: £45.5mJul 2024: £55.8mAug 2024: £43.1mSept 2024: £26.1mOct 2024: £46.1mNov 2024: £56.9mDec 2024: £48.7mJan 2025: £58.6mFeb 2025: £54.7mMar 2025: £75.7mApr 2025: £57.7mMay 2025: £51.4mJun 2025: £36.4mJul 2025: £29.5mAug 2025: £25mSept 2025: £39.4mOct 2025: £42.7mNov 2025: £33.9mDec 2025: £71.4mJan 2026: £36mFeb 2026: £33.6mMar 2026: £49.6mApr 2026: £45.5mMay 2026: £31.6mJun 2026: £49.6mJul 2026: £42.4mAug 2026: £54m 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
United States £184.2m 34.8% +166.5%
France £81.6m 15.4% -11.3%
Ireland £54.2m 10.2% +5.2%
Canada £50.1m 9.5% -65.2%
Brazil £35.2m 6.6% +197.7%
Argentina £34.8m 6.6% +0.5%
Poland £25.4m 4.8% -74.6%
Ukraine £23.7m 4.5% -31.2%

Same subheading in other tariffs

World trade in 2024

1005.90 · US$44bn

Trade value (US$) no reported trade < US$656kUS$656k+US$37m+US$302m+> US$980m

Exports: 151
  1. United States: US$13bn
  2. Brazil: US$8bn
  3. Argentina: US$7bn
  4. Ukraine: US$6bn
  5. France: US$980m
  6. South Africa: US$895m
  7. Myanmar (Burma): US$766m
  8. Poland: US$683m
  9. Serbia: US$625m
  10. Romania: US$602m
  11. Russia: US$473m
  12. Canada: US$446m
  13. Paraguay: US$440m
  14. Hungary: US$431m
  15. Slovenia: US$302m
  16. Pakistan: US$283m
  17. Bulgaria: US$225m
  18. Netherlands: US$218m
  19. Türkiye: US$203m
  20. Croatia: US$191m
  21. Germany: US$142m
  22. India: US$137m
  23. Austria: US$122m
  24. Tanzania: US$103m
  25. Laos: US$86m
  26. Moldova: US$82m
  27. Vietnam: US$79m
  28. Spain: US$76m
  29. Ireland: US$69m
  30. Switzerland: US$67m
  31. Czechia: US$61m
  32. Slovakia: US$53m
  33. Cambodia: US$51m
  34. Uganda: US$42m
  35. United Arab Emirates: US$39m
  36. Belgium: US$37m
  37. Latvia: US$37m
  38. Kazakhstan: US$37m
  39. United Kingdom: US$36m
  40. Peru: US$35m
  41. Australia: US$34m
  42. Portugal: US$34m
  43. Uruguay: US$30m
  44. Lithuania: US$25m
  45. Indonesia: US$17m
  46. Mexico: US$13m
  47. Italy: US$9m
  48. Burkina Faso: US$7m
  49. Denmark: US$7m
  50. Finland: US$5m
  51. Bolivia: US$4m
  52. Côte d’Ivoire: US$4m
  53. Estonia: US$4m
  54. Sweden: US$3m
  55. Thailand: US$2m
  56. Luxembourg: US$2m
  57. China: US$2m
  58. Honduras: US$2m
  59. Antigua & Barbuda: US$2m
  60. Dominican Republic: US$2m

Top exporters

RankCountryValueShare
1 United States US$13bn 30.3%
2 Brazil US$8bn 18.7%
3 Argentina US$7bn 16.4%
4 Ukraine US$6bn 13.1%
5 France US$980m 2.3%
6 South Africa US$895m 2.1%
7 Myanmar (Burma) US$766m 1.8%
8 Poland US$683m 1.6%
9 Serbia US$625m 1.4%
10 Romania US$602m 1.4%

Top importers

RankCountryValueShare
1 Mexico US$5bn 10.6%
2 Japan US$4bn 8.2%
3 South Korea US$3bn 6%
4 Vietnam US$2bn 5.7%
5 China US$2bn 4.9%
6 Egypt US$2bn 4.3%
7 Spain US$2bn 4.2%
8 Colombia US$2bn 3.6%
9 Italy US$2bn 3.6%
10 Saudi Arabia US$1bn 2.6%

Import duty on this product around the world 164

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.

  • 5%median duty
  • 67number of duty-free countries (MFN)
  • 429%highest: South Korea, Guatemala, Honduras

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 8% 2023 · HS 2017
Armenia 0% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 0% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 40% 2023
Benin 5% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 0% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 50% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 10% 0% – 20% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 33% 1% – 65% 2023
Colombia 18% 10% – 40% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 0% – 14% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 15% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 13% 0% – 20% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 30% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 30% 2023 · HS 2012
Guatemala 92% 0% – 201% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 30% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 54% 0% – 152% 2023
Hong Kong SAR China 0% 2023
Iceland 28% 0% – 55% 2023
India 50% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0.5% 0% – 3% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 50% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 0% 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 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 0% – 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 16% 7.5% – 20% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 11% 0% – 15% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 24% 0% – 40% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 24% 7% – 33% 2023
Qatar 0% 2023
Russia 0% 2021 · HS 2017
Rwanda 50% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 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 429% 328% – 630% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 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
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 50% 2023
Thailand 41%* 24% – 73% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 50% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0.5%* 0.2% – 0.8% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 11% 2% – 30% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
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
0449 Other maize, unmilled
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
01122 Maize (corn), other
ISIC Rev. 4 activity
0111 Growing of cereals (except rice), leguminous crops and oil seeds

Earlier HS editions

HSCode
20171005.90unchanged
20121005.90unchanged
20071005.90unchanged
20021005.90unchanged
19961005.90unchanged
19921005.90unchanged

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.

  1. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

  2. TR Quota

    Mısır İthalatında Tarife Kontenjanı Uygulanması Hakkında Karar (Karar Sayısı: 11166)

    RG 17.04.2026 sayı 33227 · Karar 11166 · Source: resmigazete.gov.tr

  3. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/319 of 12 February 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of valine originating in the People’s Republic of China

    CELEX 32026R0319 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 1005.90 covers 2 tariff lines and the duty is duty-free.

In the EU Combined Nomenclature the line under subheading 1005.90 carries a specific or compound duty rather than a percentage.

Goods from 145 countries can enter the UK at a preferential rate instead of the standard Free; 145 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported maize (corn), not for sowing worth £529.7m (down 7% on the year before), at an average of £0.20 per kg; United States supplied 35%, followed by France.

World trade in maize (corn), not for sowing reached US$44bn in 2024, down 16.4% on 2023.

The United States was the largest exporter with 30.3% of the total, ahead of Brazil.

Questions and answers

What is the HS code for maize (corn), other?

Maize (corn), other fall under HS subheading 1005.90, part of heading 1005, in section II of the Harmonized System.

What is the import duty on maize (corn), other in the UK?

Under the UK Global Tariff, imports under 1005.90 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 maize (corn), other in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1005.90 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 maize (corn), other?

The United States, with US$13bn in 2024 (30.3% of world exports).

Which countries can export maize (corn), not for sowing to the UK duty-free?

145 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on maize (corn), not for sowing?

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 maize (corn), not for sowing from?

In the 12 months to August 2026, the largest suppliers were United States (35%), France (15%) and Ireland (10%), out of total imports of £529.7m.

Download as CSV Follow changes (RSS)