Subheading · Chapter 10 · Heading 1006
1006.40: Rice, broken rice
Broken rice
Official description Broken rice
1006.40 is the HS subheading for broken rice, under heading 1006 in chapter 10.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1006 40 00 00 Broken rice 54.00 GBP / 1000 kg
- 1006 40 00 10 For the manufacture of food preparations of subheading 1901 10 54 GBP / 1000 kg
- 1006 40 00 90 Other 54 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 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Tariff quotaNon preferential tariff quota 37.65 GBP / 1,000 kg
- Applies to goods from
- all countries except Austria, Australia, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Guyana, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Thailand, United States
- Legal act
- S.I. 2020/1432
- 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
- Tariff quotaNon preferential tariff quota 37.65 GBP / 1,000 kg
- Applies to goods from
- Australia, Guyana, Thailand, United States
- Legal act
- S.I. 2020/1432
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- India, Pakistan
- Legal act
- 2024/120
- Import controlImport control on genetically modified organisms (GMO) and products containing GMOs
- Applies to goods from
- China
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- 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) | — | — |
| 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–Canada agreement | Canada | 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 agreementQuota | 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–Kenya agreement | Kenya | 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–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 |
| CPTPPQuota | Brunei, Chile, Japan, Malaysia, Mexico, Peru | 10.8 GBP / 1,000 kg |
| UK–Australia agreementQuota | Australia | 10.8 GBP / 1,000 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £9.7m | 33.1% | -55.4% | |
| £4.5m | 15.4% | +1,420.3% | |
| £4.2m | 14.5% | -36.8% | |
| £1.6m | 5.4% | -29% | |
| £1.4m | 4.7% | -58.1% | |
| £1.3m | 4.5% | -59.1% | |
| £1.2m | 4% | +170.7% | |
| £1.2m | 3.9% | +10.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$379.2kUS$379.2k+US$4.7m+US$25.7m+> US$393.5m
Exports: 126
- Thailand: US$800.5m
- Pakistan: US$479.6m
- Myanmar (Burma): US$467.8m
- India: US$393.5m
- Vietnam: US$258.3m
- Brazil: US$217m
- Belgium: US$84.1m
- Netherlands: US$58.9m
- United States: US$37.5m
- Senegal: US$27.1m
- Argentina: US$27.1m
- Uruguay: US$25.7m
- Paraguay: US$25.3m
- Italy: US$24.3m
- South Africa: US$23m
- Türkiye: US$18.1m
- Kazakhstan: US$17m
- Guyana: US$16.9m
- Mozambique: US$16.1m
- Spain: US$16m
- Togo: US$14.2m
- Cambodia: US$11.4m
- Mexico: US$9.6m
- Costa Rica: US$8.1m
- Greece: US$6.1m
- Tanzania: US$5.7m
- Laos: US$5.5m
- United Arab Emirates: US$5.3m
- Sri Lanka: US$5.1m
- Honduras: US$4.7m
- Portugal: US$4.6m
- France: US$4.3m
- Singapore: US$3.2m
- China: US$2.9m
- United Kingdom: US$2.8m
- Oman: US$2.3m
- Mauritius: US$2.2m
- Japan: US$1.9m
- Indonesia: US$1.8m
- North Macedonia: US$1.8m
- Austria: US$1.7m
- Nicaragua: US$1.6m
- Romania: US$1.4m
- Hong Kong SAR China: US$1.4m
- Mongolia: US$1.4m
- Poland: US$1.3m
- Lebanon: US$1.3m
- Suriname: US$1.2m
- Egypt: US$1.2m
- Bulgaria: US$1.1m
- Taiwan: US$1.1m
- Germany: US$743.1k
- Lithuania: US$711.4k
- Slovakia: US$689.4k
- Australia: US$658.2k
- Russia: US$641.6k
- Timor-Leste: US$583.6k
- Kenya: US$581.1k
- Côte d’Ivoire: US$479k
- South Korea: US$379.2k
Trade value (US$) no reported trade < US$552.4kUS$552.4k+US$6.9m+US$33.9m+> US$156m
Imports: 185
- Senegal: US$627.3m
- China: US$276.5m
- Indonesia: US$260.4m
- Côte d’Ivoire: US$232.3m
- Belgium: US$157.8m
- Zimbabwe: US$156m
- Philippines: US$155.8m
- Gambia: US$127.7m
- Burkina Faso: US$78.8m
- France: US$72.2m
- Netherlands: US$68.6m
- Djibouti: US$57.5m
- Guinea-Bissau: US$55.4m
- United States: US$51.5m
- Cameroon: US$48.6m
- United Kingdom: US$47.6m
- Sierra Leone: US$46.3m
- Papua New Guinea: US$44.4m
- Benin: US$33.9m
- Italy: US$30.8m
- Spain: US$30.3m
- Vietnam: US$29m
- Germany: US$26.2m
- Mali: US$26m
- Kenya: US$23.3m
- Togo: US$20m
- South Korea: US$19.9m
- Czechia: US$18.9m
- Poland: US$18.9m
- Canada: US$16.4m
- Switzerland: US$16.3m
- Chile: US$16.1m
- Kazakhstan: US$15m
- Russia: US$14.2m
- Congo - Brazzaville: US$13.3m
- Mauritius: US$11.3m
- Guinea: US$11.1m
- Uzbekistan: US$10.8m
- Laos: US$9.6m
- Japan: US$9.6m
- Mauritania: US$9.5m
- Zambia: US$9.1m
- Singapore: US$8.5m
- Brazil: US$7.7m
- Afghanistan: US$7.3m
- El Salvador: US$6.9m
- Guatemala: US$6.2m
- Ireland: US$5.6m
- Eswatini: US$5.2m
- Hong Kong SAR China: US$4.9m
- Malaysia: US$4.9m
- Ukraine: US$4.8m
- Madagascar: US$4.7m
- South Africa: US$4.4m
- Mexico: US$4.3m
- Australia: US$3.8m
- Uganda: US$3.7m
- Portugal: US$3.5m
- Lithuania: US$3m
- Serbia: US$2.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$800.5m | 25.3% | |
| 2 | US$479.6m | 15.2% | |
| 3 | US$467.8m | 14.8% | |
| 4 | US$393.5m | 12.5% | |
| 5 | US$258.3m | 8.2% | |
| 6 | US$217m | 6.9% | |
| 7 | US$84.1m | 2.7% | |
| 8 | US$58.9m | 1.9% | |
| 9 | US$37.5m | 1.2% | |
| 10 | US$27.1m | 0.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$627.3m | 19.9% | |
| 2 | US$276.5m | 8.8% | |
| 3 | US$260.4m | 8.2% | |
| 4 | US$232.3m | 7.4% | |
| 5 | US$157.8m | 5% | |
| 6 | US$156m | 4.9% | |
| 7 | US$155.8m | 4.9% | |
| 8 | US$127.7m | 4% | |
| 9 | US$78.8m | 2.5% | |
| 10 | US$72.2m | 2.3% |
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.
-
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 1006.40 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 1006.40 carries a specific or compound duty rather than a percentage.
Goods from 140 countries can enter the UK at a preferential rate instead of the standard; 133 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 broken rice worth £29.3m (down 34% on the year before), at an average of £0.32 per kg; Myanmar (Burma) supplied 33%, followed by Uruguay.
World trade in broken rice reached US$3.2bn in 2024, up 10.1% on 2023.
Thailand was the largest exporter with 25.3% of the total, ahead of Pakistan.
Legal notes
Additional notes
1. The following terms have the meanings hereunder assigned to them:
(a) ‘round grain rice’ (subheadings 10061030, 10062011, 10062092, 10063021, 10063042, 10063061 and 10063092): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;
(b) ‘medium grain rice’ (subheadings 10061050, 10062013, 10062094, 10063023, 10063044, 10063063 and 10063094): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;
(c) ‘long grain rice’ (subheadings 10061071, 10061079, 10062015, 10062017, 10062096, 10062098, 10063025, 10063027, 10063046, 10063048, 10063065, 10063067, 10063096 and 10063098): rice, the grains of which are of a length exceeding 6,0 mm;
(d) ‘paddy rice’ (subheadings 10061030, 10061050, 10061071, 10061079 and 10061090): rice which has retained its husk after threshing;
(e) ‘husked rice’ (subheadings 10062011, 10062013, 10062015, 10062017, 10062019, 10062092, 10062094, 10062096, 10062098 and 10062099): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;
(f) ‘semi-milled rice’ (subheadings 10063021, 10063023, 10063025, 10063027, 10063029, 10063042, 10063044, 10063046, 10063048 and 10063049): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;
(g) ‘wholly milled rice’ (subheadings 10063061, 10063063, 10063065, 10063067, 10063069, 10063092, 10063094, 10063096, 10063098 and 10063099): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;
(h) ‘broken rice’ (subheading 100640): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.
2. The duty-rate applicable to mixtures of this chapter is as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.
Products classified here
Questions and answers
What is the HS code for rice, broken rice?
Rice, broken rice fall under HS subheading 1006.40, part of heading 1006, in section II of the Harmonized System.
What is the import duty on rice, broken rice in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1006.40 from countries without a preferential agreement are charged at 45%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most rice, broken rice?
Thailand, with US$800.5m in 2024 (25.3% of world exports).
Which countries can export broken rice to the UK duty-free?
133 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 broken rice?
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 broken rice from?
In the 12 months to August 2026, the largest suppliers were Myanmar (Burma) (33%), Uruguay (15%) and Guyana (15%), out of total imports of £29.3m.
Typical products
Everyday names, not part of the legal text.