Subheading · Chapter 11 · Heading 1104
1104.12: Rolled or flaked grains: of oats
Official description Of oats
1104.12 is a six-digit subheading of heading 1104, cereal grains otherwise worked, chapter 11.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1104 12 00 00 Of oats
- 1104 12 10 00 Rolled 77 GBP / 1000 kg
- 1104 12 90 00 Flaked 152 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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–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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico | 15.4 GBP / 1,000 kg / 30.4 GBP / 1,000 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £11.1m | 85.2% | +9% |
 Germany | £1.1m | 8.7% | +158.6% |
 Finland | £282k | 2.2% | +179% |
 Denmark | £90k | 0.7% | +607.9% |
 Lithuania | £64k | 0.5% | -29.9% |
 Canada | £50k | 0.4% | +51.9% |
 Netherlands | £47k | 0.4% | -19.6% |
 United States | £42k | 0.3% | -85.6% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 45% Third-country duty 2 tariff lines USA specific or compound duty General (MFN) 1 tariff line Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 12% General (MFN) 1 tariff line 
Taiwan 17% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$214kUS$214k+US$3m+US$17m+> US$69m
Exports: 115
- Canada: US$207m
- Germany: US$120m
- Chile: US$88m
- United Kingdom: US$69m
- Australia: US$64m
- Latvia: US$48m
- United States: US$33m
- Finland: US$30m
- Ireland: US$21m
- Lithuania: US$19m
- Spain: US$17m
- Malaysia: US$17m
- Guatemala: US$16m
- Czechia: US$16m
- Belgium: US$15m
- France: US$11m
- Poland: US$10m
- Russia: US$9m
- Denmark: US$8m
- United Arab Emirates: US$8m
- Sri Lanka: US$8m
- China: US$7m
- Ukraine: US$6m
- Netherlands: US$5m
- India: US$4m
- Costa Rica: US$3m
- Italy: US$3m
- South Africa: US$3m
- Dominican Republic: US$2m
- Austria: US$2m
- Sweden: US$1m
- Hungary: US$1m
- Brazil: US$1m
- Bulgaria: US$1m
- Egypt: US$1m
- Malta: US$949k
- Portugal: US$937k
- Thailand: US$892k
- Türkiye: US$882k
- Slovakia: US$844k
- Argentina: US$772k
- Jamaica: US$696k
- Croatia: US$551k
- Jordan: US$495k
- New Zealand: US$483k
- Morocco: US$477k
- Ecuador: US$302k
- Oman: US$294k
- Colombia: US$288k
- Taiwan: US$286k
- Belarus: US$280k
- Singapore: US$263k
- Saudi Arabia: US$214k
- North Macedonia: US$209k
- Romania: US$206k
- Mexico: US$191k
- Kazakhstan: US$186k
- Slovenia: US$183k
- Serbia: US$175k
- Peru: US$171k
Trade value (US$) no reported trade < US$631kUS$631k+US$3m+US$10m+> US$23m
Imports: 214
- United States: US$217m
- France: US$39m
- Germany: US$32m
- Netherlands: US$30m
- Japan: US$28m
- Spain: US$25m
- Saudi Arabia: US$23m
- Poland: US$22m
- Italy: US$20m
- Colombia: US$18m
- Austria: US$15m
- United Kingdom: US$13m
- Malaysia: US$13m
- Philippines: US$13m
- Czechia: US$12m
- Mexico: US$12m
- Ecuador: US$12m
- South Africa: US$11m
- Denmark: US$11m
- Taiwan: US$11m
- Peru: US$11m
- Venezuela: US$10m
- India: US$10m
- Greece: US$10m
- Honduras: US$9m
- United Arab Emirates: US$9m
- Belgium: US$8m
- Israel: US$8m
- Canada: US$7m
- Nicaragua: US$7m
- Ghana: US$7m
- Indonesia: US$7m
- China: US$6m
- New Zealand: US$6m
- Hungary: US$6m
- Morocco: US$6m
- Nigeria: US$6m
- Portugal: US$6m
- Switzerland: US$5m
- South Korea: US$5m
- Romania: US$5m
- Guatemala: US$5m
- Côte d’Ivoire: US$5m
- El Salvador: US$5m
- Costa Rica: US$5m
- Dominican Republic: US$5m
- Egypt: US$5m
- Vietnam: US$4m
- Thailand: US$4m
- Argentina: US$4m
- Singapore: US$4m
- Panama: US$4m
- Hong Kong SAR China: US$4m
- Serbia: US$3m
- Lithuania: US$3m
- Angola: US$3m
- Ukraine: US$3m
- Sweden: US$3m
- Kazakhstan: US$3m
- Kuwait: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$207m | 23.3% |
| 2 | Germany | US$120m | 13.5% |
| 3 |  Chile | US$88m | 9.9% |
| 4 | United Kingdom | US$69m | 7.8% |
| 5 |  Australia | US$64m | 7.2% |
| 6 |  Latvia | US$48m | 5.4% |
| 7 | United States | US$33m | 3.7% |
| 8 | Finland | US$30m | 3.4% |
| 9 | Ireland | US$21m | 2.4% |
| 10 | Lithuania | US$19m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$217m | 24.4% |
| 2 |  France | US$39m | 4.3% |
| 3 | Germany | US$32m | 3.6% |
| 4 | Netherlands | US$30m | 3.4% |
| 5 | Japan | US$28m | 3.2% |
| 6 |  Spain | US$25m | 2.8% |
| 7 |  Saudi Arabia | US$23m | 2.5% |
| 8 |  Poland | US$22m | 2.5% |
| 9 |  Italy | US$20m | 2.2% |
| 10 |  Colombia | US$18m | 2% |
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.
- 9%median duty
- 34number of duty-free countries (MFN)
- 555%highest: South Korea, Iran, Türkiye
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 5% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 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 | 5% | 2023 | |
 Bangladesh | 15% | 5% – 25% | 2023 · HS 2017 |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
| Chile | 6% | 2023 · HS 2017 | |
 China | 20% | 2023 | |
| Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 14%* | 9.1% – 18% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 18% | 0% – 55% | 2023 |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 5% | 2023 | |
| Japan | 12% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 3.2%* | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 21%* | 13% – 25% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 30%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 555% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 4% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 15%* | 10% – 20% | 2023 |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 45% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 15% | 10% – 20% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 13%* | 8.7% – 17% | 2023 |
| United States | 1.1%* | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 15% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.2% | 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
- 04813 Other rolled/flaked cereal grains, except rice of subgroup 042.3
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 23140 Other cereal grain products (including corn flakes)
- ISIC Rev. 4 activity
- 1061 Manufacture of grain mill products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1104.12 | unchanged |
| 2012 | 1104.12 | unchanged |
| 2007 | 1104.12 | unchanged |
| 2002 | 1104.12 | unchanged |
| 1996 | 1104.12 | unchanged |
| 1992 | 1104.12 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N304257 U.S. CBP
The tariff classification of Oats from Ireland
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 2
2026HTSRev2 · Source: hts.usitc.gov
In the UK Global Tariff all 2 lines under subheading 1104.12 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 1104.12 carry a specific or compound duty rather than a percentage.
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 these goods worth £13m (up 10% on the year before), at an average of £1.33 per kg; Ireland supplied 85%, followed by Germany.
World trade in these goods reached US$890m in 2024, down 3.1% on 2023.
Canada was the largest exporter with 23.3% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for rolled or flaked grains: of oats?
Rolled or flaked grains: of oats fall under HS subheading 1104.12, part of heading 1104, in section II of the Harmonized System.
What is the import duty on rolled or flaked grains: of oats in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1104.12 from countries without a preferential agreement are charged at 45%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on rolled or flaked grains: of oats in Canada?
Under the Customs Tariff of Canada, imports under 1104.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most rolled or flaked grains: of oats?
Canada, with US$207m in 2024 (23.3% of world exports).
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Ireland (85%), Germany (9%) and Finland (2%), out of total imports of £13m.
Typical products
Everyday names, not part of the legal text.