Subheading · Chapter 11 · Heading 1102

1102.90

1102.90: Cereal flours other than of wheat or meslin: other

Official description Other

1102.90 is a six-digit subheading of heading 1102, cereal flours other than of wheat or meslin, chapter 11.

What you pay

Importing into UK

Customs duty 143 GBP / 1000 kg standard rate · across 5 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1102 90 00 00 Other
  2. 1102 90 10 00 Barley flour 143 GBP / 1000 kg
  3. 1102 90 30 00 Oat flour 137 GBP / 1000 kg
  4. 1102 90 50 00 Rice flour 115 GBP / 1000 kg
  5. 1102 90 70 00 Rye flour 140 GBP / 1000 kg
  6. 1102 90 90 00 Other 82 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 3

  • 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)
  • 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))
    Tariff lines
    on 1 of 5 lines

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
CPTPP Brunei, Chile, Japan, Malaysia, Mexico 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–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£29.8m+2.4% · previous 12 months
Average import price£0.74 per kg
Jan 2024: £2.1mFeb 2024: £1.8mMar 2024: £1.9mApr 2024: £2mMay 2024: £2.1mJun 2024: £2.5mJul 2024: £2.5mAug 2024: £2.6mSept 2024: £2.5mOct 2024: £2.9mNov 2024: £2.1mDec 2024: £2.2mJan 2025: £2.4mFeb 2025: £2.2mMar 2025: £2.1mApr 2025: £2.5mMay 2025: £2.4mJun 2025: £2.4mJul 2025: £3mAug 2025: £2.3mSept 2025: £2.4mOct 2025: £2.8mNov 2025: £2.8mDec 2025: £2.1mJan 2026: £2.1mFeb 2026: £2.3mMar 2026: £2.6mApr 2026: £2.3mMay 2026: £2.4mJun 2026: £2.4mJul 2026: £2.8mAug 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
Portugal £4.8m 16% +1.4%
India £4.7m 15.7% +38.8%
Netherlands £3.6m 12% -6.4%
Germany £3.4m 11.5% +14.7%
Ireland £3.2m 10.8% +27.5%
Belgium £2.1m 7% +24.2%
Thailand £1.3m 4.4% +13.9%
Italy £1.1m 3.8% +58.3%

Same subheading in other tariffs

World trade in 2024

1102.90 · US$727m

Trade value (US$) no reported trade < US$290kUS$290k+US$2m+US$9m+> US$43m

Exports: 155
  1. Thailand: US$147m
  2. Germany: US$69m
  3. Netherlands: US$58m
  4. India: US$55m
  5. United States: US$43m
  6. Belgium: US$40m
  7. Italy: US$38m
  8. France: US$30m
  9. Canada: US$30m
  10. Portugal: US$22m
  11. Spain: US$16m
  12. Australia: US$14m
  13. United Kingdom: US$10m
  14. Chile: US$9m
  15. Finland: US$9m
  16. Tanzania: US$9m
  17. China: US$8m
  18. Vietnam: US$7m
  19. Austria: US$6m
  20. South Africa: US$6m
  21. Bulgaria: US$5m
  22. Hong Kong SAR China: US$5m
  23. Latvia: US$5m
  24. Poland: US$4m
  25. Cambodia: US$4m
  26. Slovakia: US$4m
  27. Sweden: US$4m
  28. Guatemala: US$3m
  29. Estonia: US$3m
  30. South Korea: US$3m
  31. United Arab Emirates: US$3m
  32. Denmark: US$3m
  33. Malaysia: US$3m
  34. Hungary: US$3m
  35. New Zealand: US$2m
  36. Pakistan: US$2m
  37. Slovenia: US$2m
  38. Czechia: US$2m
  39. Russia: US$2m
  40. Sri Lanka: US$2m
  41. Uganda: US$2m
  42. Ethiopia: US$2m
  43. Argentina: US$2m
  44. Senegal: US$2m
  45. Taiwan: US$2m
  46. Dominican Republic: US$1m
  47. Japan: US$1m
  48. Costa Rica: US$1m
  49. Lithuania: US$1m
  50. Ireland: US$1m
  51. Kenya: US$1m
  52. Brazil: US$1m
  53. Peru: US$1m
  54. Myanmar (Burma): US$1m
  55. Ecuador: US$1m
  56. Mexico: US$1m
  57. Ukraine: US$1m
  58. Indonesia: US$974k
  59. Türkiye: US$839k
  60. Morocco: US$823k

Top exporters

RankCountryValueShare
1 Thailand US$147m 20.1%
2 Germany US$69m 9.5%
3 Netherlands US$58m 7.9%
4 India US$55m 7.6%
5 United States US$43m 5.9%
6 Belgium US$40m 5.5%
7 Italy US$38m 5.3%
8 France US$30m 4.2%
9 Canada US$30m 4.1%
10 Portugal US$22m 3%

Top importers

RankCountryValueShare
1 United States US$87m 11.9%
2 Germany US$47m 6.4%
3 Spain US$40m 5.5%
4 France US$40m 5.5%
5 Canada US$40m 5.5%
6 China US$35m 4.8%
7 Netherlands US$34m 4.6%
8 United Kingdom US$33m 4.5%
9 Belgium US$33m 4.5%
10 Poland US$29m 4%

Import duty on this product around the world 165

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.

  • 10%median duty
  • 33number of duty-free countries (MFN)
  • 395%highest: South Korea, Iran, Angola

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 23% 5% – 40% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 10% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 0% 2023
Bangladesh 15% 2023 · HS 2017
Barbados 23% 5% – 40% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 23% 5% – 40% 2023
Benin 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 12% 3% – 20% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 21% 5% – 40% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 3% 0% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 23% 5% – 40% 2023 · HS 2017
Dominican Republic 9.5% 8% – 14% 2023
Ecuador 20% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 7% 0% – 15% 2022
Equatorial Guinea 30% 2023
Eswatini 12% 3% – 20% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 16%* 10% – 18% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 23% 5% – 40% 2023 · HS 2012
Guatemala 7% 0% – 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 23% 5% – 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 7% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 14% 0% – 55% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 17% 5% – 40% 2023
Japan 22% 15% – 25% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 1.4%* 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 12% 3% – 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 12% 0% – 15% 2023 · HS 2017
Mongolia 12% 2023
Montserrat 23% 5% – 40% 2023 · HS 2017
Morocco 22% 10% – 50% 2023
Mozambique 20% 2023
Myanmar (Burma) 8.8% 5% – 10% 2023 · HS 2017
Namibia 12% 3% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 5% 0% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 11% 10% – 15% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 7% 0% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 10% 2023 · HS 2017
Peru 3% 0% – 6% 2023 · HS 2017
Philippines 8% 7% – 10% 2023
Qatar 0% 2023
Russia 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 3.6% 0% – 25% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 35% 2023 · HS 2017
South Africa 12% 3% – 20% 2023
South Korea 395% 5% – 800% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 23% 5% – 40% 2023
St Lucia 20% 0% – 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 23% 5% – 40% 2023
Sudan 25% 2021 · HS 2017
Suriname 23% 5% – 40% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 12% 2021 · HS 2012
Tanzania 25% 2023
Thailand 23% 20% – 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 0% – 40% 2023 · HS 2012
Türkiye 41% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 20% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 15%* 9.9% – 17% 2023
United States 7.3% 0% – 13% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 15% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.1% 0% – 0.1% 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
04719 Cereal flours, other than of maize, wheat/meslin
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
23120 Other cereal flours
ISIC Rev. 4 activity
1061 Manufacture of grain mill products

Earlier HS editions

HSCode
20171102.90unchanged
20121102.90unchanged
20071102.10, 1102.90changed
20021102.10, 1102.30, 1102.90changed
19961102.10, 1102.30, 1102.90changed
19921102.10, 1102.30, 1102.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 4

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.

  • N302246 U.S. CBP 5 June 2019 · 1102.90.25.00

    The tariff classification of Corn Flour and Rice Flour from Spain

  • N300585 U.S. CBP 1 October 2018 · 1102.90.60.00

    The tariff classification of Amaranth Grain Flour and Barley from India

  • N290667 U.S. CBP 25 May 2018 · 1102.90.25.00

    The tariff classification of Rice Flours from Japan.

  • N307210 U.S. CBP 9 October 2020 · 1102.90.60.00 revoked

    The tariff classification of Brewing Spent Grains from Belgium

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 Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff all 5 lines under subheading 1102.90 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 5 lines under subheading 1102.90 carry a specific or compound duty rather than a percentage.

In the 12 months to August 2026, the UK imported these goods worth £29.8m (up 2% on the year before), at an average of £0.74 per kg; Portugal supplied 16%, followed by India.

World trade in these goods reached US$727m in 2024, down 10.9% on 2023.

Thailand was the largest exporter with 20.1% of the total, ahead of Germany.

Questions and answers

What is the HS code for cereal flours other than of wheat or meslin: other?

Cereal flours other than of wheat or meslin: other fall under HS subheading 1102.90, part of heading 1102, in section II of the Harmonized System.

What is the import duty on cereal flours other than of wheat or meslin: other in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1102.90 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: other in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1102.90 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: other?

Thailand, with US$147m in 2024 (20.1% of world exports).

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Portugal (16%), India (16%) and Netherlands (12%), out of total imports of £29.8m.

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