Heading · Chapter 11
1104: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
Heading 1104 is divided into 6 six-digit subheadings and sits in chapter 11, products of the milling industry; malt; starches; inulin; wheat gluten.
Duty rates compared
EUSubheadings 6
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$547kUS$547k+US$8m+US$44m+> US$101m
Exports: 152
- Canada: US$371m
- Germany: US$232m
- United States: US$150m
- Chile: US$147m
- Australia: US$101m
- Laos: US$88m
- Russia: US$84m
- United Kingdom: US$83m
- Belgium: US$76m
- Türkiye: US$71m
- France: US$60m
- Latvia: US$59m
- Poland: US$55m
- Italy: US$49m
- Netherlands: US$44m
- Finland: US$44m
- China: US$43m
- Ukraine: US$43m
- Austria: US$36m
- Spain: US$36m
- Lithuania: US$34m
- Ireland: US$32m
- Hungary: US$29m
- Malaysia: US$29m
- Czechia: US$27m
- Argentina: US$26m
- India: US$25m
- Bulgaria: US$24m
- Uganda: US$21m
- Denmark: US$18m
- Romania: US$16m
- Guatemala: US$16m
- United Arab Emirates: US$16m
- Brazil: US$10m
- South Africa: US$9m
- Sri Lanka: US$9m
- Kazakhstan: US$8m
- Greece: US$8m
- Peru: US$6m
- Slovakia: US$5m
- Sweden: US$4m
- Portugal: US$4m
- Estonia: US$4m
- Lesotho: US$3m
- Costa Rica: US$3m
- Slovenia: US$3m
- Singapore: US$3m
- Ghana: US$3m
- Mexico: US$3m
- Croatia: US$3m
- Thailand: US$3m
- Dominican Republic: US$3m
- Indonesia: US$3m
- Myanmar (Burma): US$2m
- Colombia: US$2m
- Egypt: US$2m
- Honduras: US$2m
- Serbia: US$2m
- Taiwan: US$1m
- Eswatini: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$8m+US$24m+> US$68m
Imports: 215
- United States: US$433m
- Netherlands: US$141m
- Germany: US$129m
- China: US$117m
- Mexico: US$100m
- Italy: US$71m
- Türkiye: US$68m
- France: US$66m
- Japan: US$63m
- Belgium: US$46m
- Spain: US$45m
- India: US$44m
- Saudi Arabia: US$44m
- Poland: US$42m
- United Kingdom: US$41m
- Canada: US$34m
- Taiwan: US$31m
- Austria: US$30m
- Colombia: US$30m
- Ireland: US$26m
- Czechia: US$25m
- Israel: US$24m
- Romania: US$22m
- Kenya: US$22m
- Peru: US$21m
- Guatemala: US$20m
- Chile: US$20m
- South Korea: US$19m
- Denmark: US$18m
- Malaysia: US$18m
- Switzerland: US$18m
- South Africa: US$17m
- Hungary: US$17m
- Portugal: US$16m
- Kazakhstan: US$15m
- Venezuela: US$15m
- Greece: US$14m
- Cyprus: US$14m
- Philippines: US$14m
- Ecuador: US$14m
- Dominican Republic: US$13m
- Thailand: US$12m
- Nigeria: US$12m
- Uzbekistan: US$10m
- Iraq: US$10m
- United Arab Emirates: US$10m
- Sweden: US$10m
- Indonesia: US$9m
- Honduras: US$9m
- Latvia: US$9m
- New Zealand: US$8m
- Lithuania: US$8m
- Nicaragua: US$8m
- Singapore: US$8m
- Estonia: US$8m
- Uruguay: US$8m
- Ghana: US$7m
- Costa Rica: US$7m
- Bulgaria: US$7m
- Morocco: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Canada | US$371m | 16% |
| 2 |  Germany | US$232m | 10% |
| 3 |  United States | US$150m | 6.5% |
| 4 |  Chile | US$147m | 6.3% |
| 5 |  Australia | US$101m | 4.4% |
| 6 |  Laos | US$88m | 3.8% |
| 7 |  Russia | US$84m | 3.6% |
| 8 |  United Kingdom | US$83m | 3.6% |
| 9 |  Belgium | US$76m | 3.3% |
| 10 |  Türkiye | US$71m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$433m | 18.7% |
| 2 |  Netherlands | US$141m | 6.1% |
| 3 | Germany | US$129m | 5.6% |
| 4 |  China | US$117m | 5.1% |
| 5 |  Mexico | US$100m | 4.3% |
| 6 |  Italy | US$71m | 3.1% |
| 7 | Türkiye | US$68m | 2.9% |
| 8 |  France | US$66m | 2.8% |
| 9 |  Japan | US$63m | 2.7% |
| 10 | Belgium | US$46m | 2% |
In the UK Global Tariff all 29 lines under heading 1104 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 27 lines under heading 1104 carry a specific or compound duty rather than a percentage.
The Turkish Customs Tariff Schedule divides heading 1104 into 32 tariff lines; the duty is between 10% and 45% (average 43.9%).
In the Harmonized Tariff Schedule of the United States, heading 1104 covers 8 tariff lines and the duty is between 0.5% and 4.5%. 4 lines have a specific or compound duty.
In 2024, countries exported heading 1104 goods worth US$2bn (−7.4% year on year).
The largest exporter was Canada (US$371m), followed by Germany.
The biggest buyer was the United States, with imports of US$433m.
The United Kingdom ranked 8th among 152 exporters with US$83m.
The United Kingdom imported US$41m.
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 grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground?
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground fall under HS heading 1104, part of chapter 11, in section II of the Harmonized System.
What is the import duty on cereal grains otherwise worked in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1104 from countries without a preferential agreement are charged at 10% to 45%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cereal grains otherwise worked in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1104 from countries without a preferential agreement are charged at 0.5% to 4.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cereal grains otherwise worked?
Canada, with US$371m in 2024 (16% of world exports).