Subheading · Chapter 10 · Heading 1006

1006.40

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

Customs duty 54 GBP / 1000 kg standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1006 40 00 00 Broken rice 54.00 GBP / 1000 kg
  2. 1006 40 00 10 For the manufacture of food preparations of subheading 1901 10 54 GBP / 1000 kg
  3. 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
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM
  • 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
  • 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
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM

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
    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))
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
  • 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
    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)——
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
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

last 12 months£29.3m-33.7% · previous 12 months
Average import price£0.32 per kg
Jan 2024: £3mFeb 2024: £3.7mMar 2024: £2.9mApr 2024: £1.1mMay 2024: £2.1mJun 2024: £1.8mJul 2024: £3.1mAug 2024: £3.1mSept 2024: £5.3mOct 2024: £4.2mNov 2024: £4.6mDec 2024: £4.9mJan 2025: £1.9mFeb 2025: £3mMar 2025: £6.4mApr 2025: £1.8mMay 2025: £5.4mJun 2025: £2.5mJul 2025: £2.5mAug 2025: £1.7mSept 2025: £1.5mOct 2025: £2.2mNov 2025: £1.3mDec 2025: £1mJan 2026: £1.2mFeb 2026: £2.6mMar 2026: £1.7mApr 2026: £3mMay 2026: £1.8mJun 2026: £3.7mJul 2026: £1.3mAug 2026: £8m 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
Myanmar (Burma) £9.7m 33.1% -55.4%
Uruguay £4.5m 15.4% +1,420.3%
Guyana £4.2m 14.5% -36.8%
Thailand £1.6m 5.4% -29%
Spain £1.4m 4.7% -58.1%
Türkiye £1.3m 4.5% -59.1%
Argentina £1.2m 4% +170.7%
Vietnam £1.2m 3.9% +10.1%

Same subheading in other tariffs

World trade in 2024

1006.40 · US$3.2bn

Trade value (US$) no reported trade < US$379.2kUS$379.2k+US$4.7m+US$25.7m+> US$393.5m

Exports: 126
  1. Thailand: US$800.5m
  2. Pakistan: US$479.6m
  3. Myanmar (Burma): US$467.8m
  4. India: US$393.5m
  5. Vietnam: US$258.3m
  6. Brazil: US$217m
  7. Belgium: US$84.1m
  8. Netherlands: US$58.9m
  9. United States: US$37.5m
  10. Senegal: US$27.1m
  11. Argentina: US$27.1m
  12. Uruguay: US$25.7m
  13. Paraguay: US$25.3m
  14. Italy: US$24.3m
  15. South Africa: US$23m
  16. Türkiye: US$18.1m
  17. Kazakhstan: US$17m
  18. Guyana: US$16.9m
  19. Mozambique: US$16.1m
  20. Spain: US$16m
  21. Togo: US$14.2m
  22. Cambodia: US$11.4m
  23. Mexico: US$9.6m
  24. Costa Rica: US$8.1m
  25. Greece: US$6.1m
  26. Tanzania: US$5.7m
  27. Laos: US$5.5m
  28. United Arab Emirates: US$5.3m
  29. Sri Lanka: US$5.1m
  30. Honduras: US$4.7m
  31. Portugal: US$4.6m
  32. France: US$4.3m
  33. Singapore: US$3.2m
  34. China: US$2.9m
  35. United Kingdom: US$2.8m
  36. Oman: US$2.3m
  37. Mauritius: US$2.2m
  38. Japan: US$1.9m
  39. Indonesia: US$1.8m
  40. North Macedonia: US$1.8m
  41. Austria: US$1.7m
  42. Nicaragua: US$1.6m
  43. Romania: US$1.4m
  44. Hong Kong SAR China: US$1.4m
  45. Mongolia: US$1.4m
  46. Poland: US$1.3m
  47. Lebanon: US$1.3m
  48. Suriname: US$1.2m
  49. Egypt: US$1.2m
  50. Bulgaria: US$1.1m
  51. Taiwan: US$1.1m
  52. Germany: US$743.1k
  53. Lithuania: US$711.4k
  54. Slovakia: US$689.4k
  55. Australia: US$658.2k
  56. Russia: US$641.6k
  57. Timor-Leste: US$583.6k
  58. Kenya: US$581.1k
  59. Côte d’Ivoire: US$479k
  60. South Korea: US$379.2k

Top exporters

RankCountryValueShare
1 Thailand US$800.5m 25.3%
2 Pakistan US$479.6m 15.2%
3 Myanmar (Burma) US$467.8m 14.8%
4 India US$393.5m 12.5%
5 Vietnam US$258.3m 8.2%
6 Brazil US$217m 6.9%
7 Belgium US$84.1m 2.7%
8 Netherlands US$58.9m 1.9%
9 United States US$37.5m 1.2%
10 Senegal US$27.1m 0.9%

Top importers

RankCountryValueShare
1 Senegal US$627.3m 19.9%
2 China US$276.5m 8.8%
3 Indonesia US$260.4m 8.2%
4 Côte d’Ivoire US$232.3m 7.4%
5 Belgium US$157.8m 5%
6 Zimbabwe US$156m 4.9%
7 Philippines US$155.8m 4.9%
8 Gambia US$127.7m 4%
9 Burkina Faso US$78.8m 2.5%
10 France 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.

  1. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

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

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.

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