Subheading · Chapter 11 · Heading 1104

1104.19

1104.19: Rolled or flaked grains: of other cereals

Official description Of other cereals

Subheading 1104.19 belongs to heading 1104 (cereal grains otherwise worked) in chapter 11.

What you pay

Importing into UK

Customs duty 146 GBP / 1000 kg standard rate · across 7 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1104 19 00 00 Of other cereals
  2. 1104 19 10 00 Of wheat 146 GBP / 1000 kg
  3. 1104 19 30 00 Of rye 143 GBP / 1000 kg
  4. 1104 19 50 00 Of maize 144 GBP / 1000 kg
  5. Of barley
  6. 1104 19 61 00 Rolled 81 GBP / 1000 kg
  7. 1104 19 69 00 Flaked 158 GBP / 1000 kg
  8. Other
  9. 1104 19 91 00 Flaked rice 195 GBP / 1000 kg
  10. 1104 19 99 00 Other 144 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 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))
    • Y062 Products which are not containing, consisting of or produced from rice (Commission Implementing Decision 2011/884/EU)
    Tariff lines
    on 2 of 7 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
CPTPPQuota 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£6.8m-18.4% · previous 12 months
Average import price£0.26 per kg
Jan 2024: £609kFeb 2024: £717kMar 2024: £574kApr 2024: £769kMay 2024: £858kJun 2024: £597kJul 2024: £530kAug 2024: £475kSept 2024: £859kOct 2024: £477kNov 2024: £682kDec 2024: £624kJan 2025: £840kFeb 2025: £679kMar 2025: £630kApr 2025: £850kMay 2025: £674kJun 2025: £592kJul 2025: £540kAug 2025: £857kSept 2025: £546kOct 2025: £654kNov 2025: £687kDec 2025: £531kJan 2026: £764kFeb 2026: £540kMar 2026: £579kApr 2026: £636kMay 2026: £565kJun 2026: £477kJul 2026: £431kAug 2026: £363k 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
Ireland £5.6m 83.2% -14.1%
India £826k 12.2% -30.2%
Nepal £46k 0.7% +38%
Netherlands £37k 0.5% -70.4%
Bolivia £36k 0.5% +26.6%
Ukraine £33k 0.5% +214.9%
Italy £26k 0.4% -78.9%
Poland £19k 0.3% +37.7%

Same subheading in other tariffs

World trade in 2024

1104.19 · US$241m

Trade value (US$) no reported trade < US$73kUS$73k+US$731k+US$5m+> US$15m

Exports: 118
  1. Germany: US$59m
  2. Belgium: US$29m
  3. France: US$24m
  4. United States: US$15m
  5. Poland: US$13m
  6. Canada: US$13m
  7. Austria: US$10m
  8. Netherlands: US$9m
  9. Ireland: US$8m
  10. Greece: US$7m
  11. Denmark: US$6m
  12. Italy: US$5m
  13. India: US$4m
  14. United Kingdom: US$4m
  15. Romania: US$4m
  16. Latvia: US$3m
  17. Spain: US$3m
  18. Bulgaria: US$2m
  19. Portugal: US$2m
  20. Brazil: US$2m
  21. Czechia: US$2m
  22. Hungary: US$2m
  23. South Africa: US$1m
  24. Eswatini: US$1m
  25. Russia: US$1m
  26. Yemen: US$1m
  27. Bolivia: US$934k
  28. Malaysia: US$762k
  29. Lithuania: US$761k
  30. Slovakia: US$731k
  31. United Arab Emirates: US$730k
  32. Ukraine: US$717k
  33. Finland: US$663k
  34. Peru: US$593k
  35. Indonesia: US$567k
  36. Slovenia: US$546k
  37. Türkiye: US$517k
  38. South Korea: US$508k
  39. Thailand: US$381k
  40. Sweden: US$369k
  41. Croatia: US$345k
  42. Switzerland: US$288k
  43. Taiwan: US$278k
  44. Syria: US$264k
  45. Estonia: US$222k
  46. Nepal: US$183k
  47. Egypt: US$153k
  48. China: US$152k
  49. Australia: US$119k
  50. Malawi: US$116k
  51. Malta: US$108k
  52. Saudi Arabia: US$103k
  53. Vietnam: US$101k
  54. Qatar: US$96k
  55. Algeria: US$94k
  56. Jordan: US$90k
  57. Ethiopia: US$81k
  58. Israel: US$79k
  59. Serbia: US$73k
  60. Guatemala: US$72k

Top exporters

RankCountryValueShare
1 Germany US$59m 24.3%
2 Belgium US$29m 11.8%
3 France US$24m 9.8%
4 United States US$15m 6%
5 Poland US$13m 5.5%
6 Canada US$13m 5.4%
7 Austria US$10m 3.9%
8 Netherlands US$9m 3.7%
9 Ireland US$8m 3.4%
10 Greece US$7m 3.1%

Top importers

RankCountryValueShare
1 Netherlands US$68m 28.2%
2 Germany US$24m 9.8%
3 Ireland US$22m 9.2%
4 United States US$16m 6.7%
5 Cyprus US$12m 4.9%
6 United Kingdom US$10m 4.2%
7 France US$9m 3.6%
8 Italy US$9m 3.6%
9 Mexico US$7m 3.1%
10 Spain US$6m 2.5%

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.

  • 8%median duty
  • 26number of duty-free countries (MFN)
  • 515%highest: South Korea, Liechtenstein, Norway

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 5% 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 5% 2023
Benin 10% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 0% – 20% 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 0% 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 5% 0% – 10% 2022
Equatorial Guinea 20% 2023
Eswatini 10% 0% – 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 36%* 20% – 48% 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 5% 0% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 28% 0% – 55% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 21% 17% – 25% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 6.4%* 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 10% 0% – 20% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 79%* 29% – 144% 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 21% 10% – 50% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 10% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 5% 0% – 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 10% 2023
Norway 63%* 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 0% – 10% 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 10% 0% – 20% 2023
South Korea 515% 233% – 800% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 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 45%* 17% – 78% 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 19% 10% – 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 34%* 19% – 46% 2023
United States 2.3%* 0.9% – 3.8% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 5% 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

HSCode
20171104.19unchanged
20121104.19unchanged
20071104.19unchanged
20021104.19unchanged
19961104.11, 1104.19changed
19921104.11, 1104.19changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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

Rule changes →

In the UK Global Tariff all 7 lines under subheading 1104.19 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 7 lines under subheading 1104.19 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.

Imports of these goods into the UK came to £6.8m between September 2025 and August 2026 (down 18% on the year before); Ireland supplied 83%, followed by India.

In 2024, countries exported these goods worth US$241m (+2.7% year on year).

The largest exporter was Germany (US$59m), followed by Belgium.

Products classified here

Questions and answers

What is the HS code for rolled or flaked grains: of other cereals?

Rolled or flaked grains: of other cereals fall under HS subheading 1104.19, part of heading 1104, in section II of the Harmonized System.

What is the import duty on rolled or flaked grains: of other cereals in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1104.19 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 other cereals in Canada?

Under the Customs Tariff of Canada, imports under 1104.19 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 other cereals?

Germany, with US$59m in 2024 (24.3% 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 (83%), India (12%) and Nepal (1%), out of total imports of £6.8m.

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Typical products

Everyday names, not part of the legal text.