Subheading · Chapter 11 · Heading 1101

1101.00

1101.00: Wheat or meslin flour

Wheat flour

1101.00 is the HS subheading for wheat flour, under heading 1101 in chapter 11.

What you pay

Importing into UK

Customs duty 143 GBP / 1000 kg standard rate · across 3 national lines depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1101 00 11 00 Of durum wheat 143 GBP / 1000 kg
  2. 1101 00 15 00 Of common wheat and spelt 143 GBP / 1000 kg
  3. 1101 00 90 00 Meslin flour 143 GBP / 1000 kg

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

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)——
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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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£50.7m-3.1% · previous 12 months
Average import price£0.57 per kg
Jan 2024: £3.6mFeb 2024: £3.4mMar 2024: £4.5mApr 2024: £4.5mMay 2024: £4.5mJun 2024: £4.1mJul 2024: £4.2mAug 2024: £3.7mSept 2024: £3.7mOct 2024: £4.2mNov 2024: £4.7mDec 2024: £4.4mJan 2025: £3.1mFeb 2025: £4.2mMar 2025: £4.1mApr 2025: £4.2mMay 2025: £4.3mJun 2025: £7.2mJul 2025: £4.3mAug 2025: £3.8mSept 2025: £6.8mOct 2025: £4.4mNov 2025: £4.3mDec 2025: £4.3mJan 2026: £3.6mFeb 2026: £3.8mMar 2026: £4.2mApr 2026: £3.7mMay 2026: £4.4mJun 2026: £4mJul 2026: £4.4mAug 2026: £2.8m 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
Italy £18.2m 35.8% -1.9%
Poland £8.2m 16.1% -1.4%
France £4.4m 8.7% -4.5%
Germany £4.2m 8.3% -0.9%
Canada £3m 5.8% -10%
India £2.8m 5.6% -19.4%
Netherlands £1.4m 2.7% +14.4%
Ireland £1.1m 2.3% -10.1%

Same subheading in other tariffs

World trade in 2024

1101.00 · US$5.9bn

Trade value (US$) no reported trade < US$3mUS$3m+US$21.5m+US$81.4m+> US$321.8m

Exports: 167
  1. Türkiye: US$1.2bn
  2. Germany: US$521.1m
  3. Kazakhstan: US$507.5m
  4. Egypt: US$460.9m
  5. Uzbekistan: US$321.8m
  6. Italy: US$306.4m
  7. Canada: US$186.5m
  8. Argentina: US$172.1m
  9. Belgium: US$152.3m
  10. United States: US$148.4m
  11. France: US$135.7m
  12. United Kingdom: US$126.6m
  13. Japan: US$101.4m
  14. Vietnam: US$98.4m
  15. India: US$90.1m
  16. Netherlands: US$81.4m
  17. Russia: US$80.1m
  18. Spain: US$65.6m
  19. China: US$65.3m
  20. Hungary: US$62.9m
  21. Serbia: US$59.4m
  22. Poland: US$53.2m
  23. Austria: US$52.5m
  24. United Arab Emirates: US$50m
  25. Dominican Republic: US$45.5m
  26. Kuwait: US$41.2m
  27. Mexico: US$40.9m
  28. Singapore: US$36.9m
  29. Slovakia: US$35.3m
  30. Uganda: US$34.9m
  31. Bulgaria: US$34.2m
  32. Malaysia: US$33.1m
  33. Portugal: US$29.6m
  34. South Africa: US$26m
  35. Luxembourg: US$22.9m
  36. Czechia: US$22.9m
  37. Indonesia: US$22.6m
  38. Tanzania: US$22.5m
  39. Ukraine: US$21.5m
  40. Sri Lanka: US$21.5m
  41. South Korea: US$21.3m
  42. Fiji: US$19.5m
  43. El Salvador: US$19.1m
  44. Taiwan: US$18.1m
  45. Algeria: US$17.8m
  46. Australia: US$16.7m
  47. Lesotho: US$15.5m
  48. Bosnia & Herzegovina: US$15.4m
  49. Thailand: US$15.2m
  50. Kenya: US$13.9m
  51. Greece: US$13.6m
  52. Honduras: US$13m
  53. Switzerland: US$10.5m
  54. Latvia: US$9.9m
  55. Slovenia: US$7.8m
  56. Moldova: US$7.7m
  57. Lithuania: US$7.4m
  58. Denmark: US$7.1m
  59. Mauritius: US$6.6m
  60. Croatia: US$6.4m

Top exporters

RankCountryValueShare
1 Türkiye US$1.2bn 19.6%
2 Germany US$521.1m 8.8%
3 Kazakhstan US$507.5m 8.6%
4 Egypt US$460.9m 7.8%
5 Uzbekistan US$321.8m 5.4%
6 Italy US$306.4m 5.2%
7 Canada US$186.5m 3.1%
8 Argentina US$172.1m 2.9%
9 Belgium US$152.3m 2.6%
10 United States US$148.4m 2.5%

Top importers

RankCountryValueShare
1 Afghanistan US$640.5m 10.8%
2 Iraq US$456.2m 7.7%
3 United States US$311.4m 5.2%
4 Netherlands US$311.3m 5.2%
5 Sudan US$252.2m 4.3%
6 France US$250m 4.2%
7 Ireland US$164.6m 2.8%
8 Uzbekistan US$155.1m 2.6%
9 Brazil US$133.2m 2.2%
10 Somalia US$119.3m 2%

Binding rulings for similar goods 3

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N336867 U.S. CBP 5 December 2023 · 1101.00.00.60

    The tariff classification of Tempura Flour from Japan. Correction to Ruling Number N334209

  • N334209 U.S. CBP 21 November 2023 · 1101.00.00.90

    The tariff classification of Tempura Flour from Japan

  • N291219 U.S. CBP 24 May 2018 · 1101.00.00.90

    The tariff classification of Wheat Flour from Japan.

In the UK Global Tariff all 3 lines under subheading 1101.00 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 3 lines under subheading 1101.00 carry a specific or compound duty rather than a percentage.

Goods from 160 countries can enter the UK at a preferential rate instead of the standard; 160 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported wheat flour worth £50.7m (down 3% on the year before), at an average of £0.57 per kg; Italy supplied 36%, followed by Poland.

World trade in wheat flour reached US$5.9bn in 2024, down 13.9% on 2023.

Türkiye was the largest exporter with 19.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for wheat or meslin flour?

Wheat or meslin flour fall under HS subheading 1101.00, part of heading 1101, in section II of the Harmonized System.

What is the import duty on wheat or meslin flour in the EU?

Under the Turkish Customs Tariff Schedule, imports under 1101.00 from countries without a preferential agreement are charged at 82% to 102.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most wheat or meslin flour?

Türkiye, with US$1.2bn in 2024 (19.6% of world exports).

Which countries can export wheat flour to the UK duty-free?

160 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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.

Where does the UK import wheat flour from?

In the 12 months to August 2026, the largest suppliers were Italy (36%), Poland (16%) and France (9%), out of total imports of £50.7m.

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Typical products

Everyday names, not part of the legal text.