Heading · Chapter 11
1102: Cereal flours other than of wheat or meslin
Heading 1102 is divided into 2 six-digit subheadings and sits in chapter 11, products of the milling industry; malt; starches; inulin; wheat gluten.
Duty rates compared
UK specific or compound duty Third-country duty 7 tariff lines 
EU specific or compound duty Third-country duty 7 tariff lines 
Türkiye 40.5% Third-country duty 7 tariff lines 
USA Free – 12.8% General (MFN) 6 tariff lines · average 7.3% · 3× specific or compound duty 
Canada Free General (MFN) 6 tariff lines · 1× specific or compound duty 
Mexico 10% General (MFN) 3 tariff lines 
Brazil 9% General (MFN) 2 tariff lines 
Argentina 9% General (MFN) 8 tariff lines 
Peru Free – 6% General (MFN) 3 tariff lines · average 4% 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 3.8% 
Japan 15% – 25% General (MFN) 9 tariff lines · average 22.1% · 3× specific or compound duty 
Taiwan 6% – 25% General (MFN) 5 tariff lines · average 12.3% · 2× specific or compound duty 
GCC Free General (MFN) 8 tariff lines 
Switzerland Free General (MFN) 17 tariff lines · 13× specific or compound duty 
Norway Free General (MFN) 5 tariff lines · 3× specific or compound duty 
North Macedonia 10% – 15% General (MFN) 7 tariff lines · average 10.7% 
Nigeria 20% General (MFN) 3 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$333kUS$333k+US$4m+US$25m+> US$92m
Exports: 164
- Mexico: US$234m
- Thailand: US$148m
- United States: US$104m
- Italy: US$96m
- Germany: US$92m
- South Africa: US$84m
- Uganda: US$74m
- India: US$72m
- Netherlands: US$70m
- France: US$56m
- Colombia: US$53m
- Belgium: US$44m
- El Salvador: US$41m
- Canada: US$31m
- Spain: US$28m
- Portugal: US$25m
- Tanzania: US$24m
- Poland: US$21m
- Australia: US$18m
- United Kingdom: US$17m
- Brazil: US$16m
- Dominican Republic: US$14m
- Honduras: US$11m
- Costa Rica: US$11m
- Türkiye: US$10m
- Austria: US$10m
- Finland: US$9m
- Chile: US$9m
- Vietnam: US$9m
- China: US$9m
- Guatemala: US$8m
- Hungary: US$6m
- Bulgaria: US$6m
- Romania: US$6m
- Angola: US$5m
- Denmark: US$5m
- Hong Kong SAR China: US$5m
- New Zealand: US$5m
- Latvia: US$5m
- Malaysia: US$4m
- Cambodia: US$4m
- Slovakia: US$4m
- Slovenia: US$4m
- Sweden: US$4m
- United Arab Emirates: US$4m
- South Korea: US$3m
- Argentina: US$3m
- Estonia: US$3m
- Pakistan: US$3m
- Czechia: US$2m
- Kenya: US$2m
- Russia: US$2m
- Peru: US$2m
- Sri Lanka: US$2m
- Serbia: US$2m
- Zambia: US$2m
- Ethiopia: US$2m
- Ukraine: US$2m
- Senegal: US$2m
- Japan: US$2m
Trade value (US$) no reported trade < US$621kUS$621k+US$5m+US$16m+> US$53m
Imports: 217
- United States: US$327m
- Spain: US$80m
- Canada: US$67m
- Germany: US$63m
- France: US$54m
- Congo - Kinshasa: US$53m
- United Kingdom: US$53m
- Netherlands: US$50m
- South Sudan: US$48m
- Belgium: US$38m
- China: US$37m
- Poland: US$33m
- Malaysia: US$32m
- Lesotho: US$32m
- Australia: US$27m
- Philippines: US$24m
- Italy: US$24m
- Honduras: US$23m
- Rwanda: US$20m
- Chile: US$17m
- Nicaragua: US$17m
- Mozambique: US$16m
- Guatemala: US$15m
- El Salvador: US$15m
- Malawi: US$15m
- Austria: US$15m
- Portugal: US$14m
- Mexico: US$14m
- Haiti: US$13m
- Greece: US$13m
- Taiwan: US$12m
- Hong Kong SAR China: US$12m
- Thailand: US$12m
- Denmark: US$11m
- Peru: US$11m
- United Arab Emirates: US$11m
- South Korea: US$10m
- Indonesia: US$10m
- New Zealand: US$9m
- Singapore: US$9m
- Japan: US$8m
- Sweden: US$8m
- Angola: US$7m
- Romania: US$7m
- Costa Rica: US$7m
- Brazil: US$6m
- Slovenia: US$6m
- Myanmar (Burma): US$6m
- Nigeria: US$6m
- Saudi Arabia: US$6m
- Ireland: US$5m
- Trinidad & Tobago: US$5m
- Czechia: US$5m
- Panama: US$5m
- Ecuador: US$5m
- Israel: US$5m
- Hungary: US$5m
- Vietnam: US$5m
- Colombia: US$5m
- Switzerland: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Mexico | US$234m | 14.9% |
| 2 |  Thailand | US$148m | 9.4% |
| 3 | United States | US$104m | 6.6% |
| 4 |  Italy | US$96m | 6.1% |
| 5 |  Germany | US$92m | 5.9% |
| 6 |  South Africa | US$84m | 5.3% |
| 7 |  Uganda | US$74m | 4.7% |
| 8 |  India | US$72m | 4.6% |
| 9 |  Netherlands | US$70m | 4.4% |
| 10 |  France | US$56m | 3.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$327m | 20.8% |
| 2 |  Spain | US$80m | 5.1% |
| 3 | Canada | US$67m | 4.3% |
| 4 | Germany | US$63m | 4% |
| 5 | France | US$54m | 3.4% |
| 6 |  Congo - Kinshasa | US$53m | 3.4% |
| 7 | United Kingdom | US$53m | 3.4% |
| 8 | Netherlands | US$50m | 3.2% |
| 9 |  South Sudan | US$48m | 3.1% |
| 10 |  Belgium | US$38m | 2.4% |
In the UK Global Tariff all 7 lines under heading 1102 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 7 lines under heading 1102 carry a specific or compound duty rather than a percentage.
The Turkish Customs Tariff Schedule divides heading 1102 into 7 tariff lines; the duty is 40.5%.
In the Harmonized Tariff Schedule of the United States, heading 1102 covers 6 tariff lines and the duty is between 0% and 12.8%. 1 of them is duty-free. 3 lines have a specific or compound duty.
The Customs Tariff of Canada divides heading 1102 into 6 tariff lines; the duty is duty-free. 5 of them are duty-free. 1 line has a specific or compound duty.
In the Mexican Tariff (TIGIE), heading 1102 covers 3 tariff lines and the duty is 10%.
The Brazilian Tariff (NCM/TEC) divides heading 1102 into 2 tariff lines; the duty is 9%.
In the Argentine Tariff (NCM-SIM), heading 1102 covers 8 tariff lines and the duty is 9%.
The Customs Tariff of Peru divides heading 1102 into 3 tariff lines; the duty is between 0% and 6% (average 4%). 1 of them is duty-free.
In the Working Tariff Document of New Zealand, heading 1102 covers 4 tariff lines and the duty is between 0% and 5%. 1 of them is duty-free.
The Customs Tariff Schedules of Japan divides heading 1102 into 9 tariff lines; the duty is between 15% and 25% (average 22.1%). 3 lines have a specific or compound duty.
In the Customs Import Tariff of Taiwan, heading 1102 covers 5 tariff lines and the duty is between 6% and 25%. 2 lines have a specific or compound duty.
The GCC Common Customs Tariff divides heading 1102 into 8 tariff lines; the duty is duty-free.
In the Swiss Customs Tariff (Tares), heading 1102 covers 17 tariff lines and the duty is duty-free. 4 of them are duty-free. 13 lines have a specific or compound duty.
The Customs Tariff of Norway divides heading 1102 into 5 tariff lines; the duty is duty-free. 2 of them are duty-free. 3 lines have a specific or compound duty.
In the Customs Tariff of North Macedonia, heading 1102 covers 7 tariff lines and the duty is between 10% and 15%.
The ECOWAS Common External Tariff (Nigeria) divides heading 1102 into 3 tariff lines; the duty is 20%.
In 2024, countries exported heading 1102 goods worth US$1.6bn (−2.8% year on year).
The largest exporter was Mexico (US$234m), followed by Thailand.
The biggest buyer was the United States, with imports of US$327m.
The United Kingdom ranked 20th among 164 exporters with US$17m.
The United Kingdom imported US$53m.
Legal notes
Notes
1. This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
Questions and answers
What is the HS code for cereal flours other than of wheat or meslin?
Cereal flours other than of wheat or meslin fall under HS heading 1102, part of chapter 11, in section II of the Harmonized System.
What is the import duty on cereal flours other than of wheat or meslin in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1102 from countries without a preferential agreement are charged at 40.5%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cereal flours other than of wheat or meslin in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1102 from countries without a preferential agreement are charged at 0% to 12.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cereal flours other than of wheat or meslin?
Mexico, with US$234m in 2024 (14.9% of world exports).