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
- 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 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
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$213.6kUS$213.6k+US$3.1m+US$17.1m+> US$69.5m
Exports: 115
- Canada: US$207.2m
- Germany: US$120.1m
- Chile: US$87.8m
- United Kingdom: US$69.5m
- Australia: US$64.5m
- Latvia: US$48.1m
- United States: US$32.7m
- Finland: US$29.9m
- Ireland: US$20.9m
- Lithuania: US$18.6m
- Spain: US$17.1m
- Malaysia: US$16.8m
- Guatemala: US$16m
- Czechia: US$15.6m
- Belgium: US$15.2m
- France: US$11.2m
- Poland: US$9.5m
- Russia: US$8.5m
- Denmark: US$8.5m
- United Arab Emirates: US$8.2m
- Sri Lanka: US$8.2m
- China: US$7.3m
- Ukraine: US$5.8m
- Netherlands: US$5.1m
- India: US$4.2m
- Costa Rica: US$3.2m
- Italy: US$3.1m
- South Africa: US$2.9m
- Dominican Republic: US$2.4m
- Austria: US$2.3m
- Sweden: US$1.4m
- Hungary: US$1.4m
- Brazil: US$1.2m
- Bulgaria: US$1.2m
- Egypt: US$1m
- Malta: US$949.3k
- Portugal: US$937.3k
- Thailand: US$892k
- Türkiye: US$882.3k
- Slovakia: US$843.5k
- Argentina: US$771.6k
- Jamaica: US$695.5k
- Croatia: US$551.4k
- Jordan: US$494.5k
- New Zealand: US$483k
- Morocco: US$477.3k
- Ecuador: US$301.9k
- Oman: US$294.2k
- Colombia: US$288k
- Taiwan: US$286.4k
- Belarus: US$279.6k
- Singapore: US$263.3k
- Saudi Arabia: US$213.6k
- North Macedonia: US$208.7k
- Romania: US$206.1k
- Mexico: US$191.2k
- Kazakhstan: US$186.1k
- Slovenia: US$183.4k
- Serbia: US$175k
- Peru: US$170.6k
Trade value (US$) no reported trade < US$631.4kUS$631.4k+US$3.4m+US$10m+> US$22.7m
Imports: 214
- United States: US$216.7m
- France: US$38.6m
- Germany: US$32.1m
- Netherlands: US$30m
- Japan: US$28m
- Spain: US$24.7m
- Saudi Arabia: US$22.7m
- Poland: US$22.4m
- Italy: US$19.6m
- Colombia: US$17.8m
- Austria: US$14.5m
- United Kingdom: US$13.3m
- Malaysia: US$13.1m
- Philippines: US$13m
- Czechia: US$12.2m
- Mexico: US$11.8m
- Ecuador: US$11.7m
- South Africa: US$11.4m
- Denmark: US$10.9m
- Taiwan: US$10.8m
- Peru: US$10.5m
- Venezuela: US$10m
- India: US$9.9m
- Greece: US$9.6m
- Honduras: US$9m
- United Arab Emirates: US$8.9m
- Belgium: US$7.8m
- Israel: US$7.6m
- Canada: US$7.4m
- Nicaragua: US$7.3m
- Ghana: US$6.8m
- Indonesia: US$6.5m
- China: US$6.4m
- New Zealand: US$6.3m
- Hungary: US$6.1m
- Morocco: US$6m
- Nigeria: US$6m
- Portugal: US$6m
- Switzerland: US$5.3m
- South Korea: US$5.1m
- Romania: US$5.1m
- Guatemala: US$5m
- Côte d’Ivoire: US$4.9m
- El Salvador: US$4.9m
- Costa Rica: US$4.9m
- Dominican Republic: US$4.8m
- Egypt: US$4.6m
- Vietnam: US$4.3m
- Thailand: US$4.3m
- Argentina: US$4.3m
- Singapore: US$3.9m
- Panama: US$3.7m
- Hong Kong SAR China: US$3.6m
- Serbia: US$3.4m
- Lithuania: US$3.4m
- Angola: US$3.3m
- Ukraine: US$3.2m
- Sweden: US$3.1m
- Kazakhstan: US$3.1m
- Kuwait: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$207.2m | 23.3% |
| 2 | Germany | US$120.1m | 13.5% |
| 3 |  Chile | US$87.8m | 9.9% |
| 4 | United Kingdom | US$69.5m | 7.8% |
| 5 |  Australia | US$64.5m | 7.2% |
| 6 |  Latvia | US$48.1m | 5.4% |
| 7 | United States | US$32.7m | 3.7% |
| 8 | Finland | US$29.9m | 3.4% |
| 9 | Ireland | US$20.9m | 2.4% |
| 10 | Lithuania | US$18.6m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$216.7m | 24.4% |
| 2 |  France | US$38.6m | 4.3% |
| 3 | Germany | US$32.1m | 3.6% |
| 4 | Netherlands | US$30m | 3.4% |
| 5 |  Japan | US$28m | 3.2% |
| 6 |  Spain | US$24.7m | 2.8% |
| 7 |  Saudi Arabia | US$22.7m | 2.5% |
| 8 |  Poland | US$22.4m | 2.5% |
| 9 |  Italy | US$19.6m | 2.2% |
| 10 |  Colombia | US$17.8m | 2% |
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:
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.
Goods from 160 countries can enter the UK at a preferential rate instead of the standard ; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
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$889.6m 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 the EU?
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.
Which country exports the most rolled or flaked grains: of oats?
Canada, with US$207.2m in 2024 (23.3% of world exports).
Which countries can export these goods to the UK duty-free?
156 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.
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.