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$241.1m

Trade value (US$) no reported trade < US$73.2kUS$73.2k+US$731.3k+US$4.6m+> US$14.5m

Exports: 118
  1. Germany: US$58.7m
  2. Belgium: US$28.6m
  3. France: US$23.7m
  4. United States: US$14.5m
  5. Poland: US$13.3m
  6. Canada: US$13.1m
  7. Austria: US$9.5m
  8. Netherlands: US$8.9m
  9. Ireland: US$8.1m
  10. Greece: US$7.5m
  11. Denmark: US$6.5m
  12. Italy: US$4.6m
  13. India: US$3.8m
  14. United Kingdom: US$3.7m
  15. Romania: US$3.6m
  16. Latvia: US$3.1m
  17. Spain: US$3m
  18. Bulgaria: US$2.3m
  19. Portugal: US$2.2m
  20. Brazil: US$2m
  21. Czechia: US$1.9m
  22. Hungary: US$1.8m
  23. South Africa: US$1.1m
  24. Eswatini: US$1.1m
  25. Russia: US$1m
  26. Yemen: US$1m
  27. Bolivia: US$934.4k
  28. Malaysia: US$761.9k
  29. Lithuania: US$761.3k
  30. Slovakia: US$731.3k
  31. United Arab Emirates: US$730.2k
  32. Ukraine: US$716.9k
  33. Finland: US$662.7k
  34. Peru: US$592.8k
  35. Indonesia: US$567.4k
  36. Slovenia: US$545.7k
  37. Türkiye: US$516.6k
  38. South Korea: US$508.4k
  39. Thailand: US$381.2k
  40. Sweden: US$368.8k
  41. Croatia: US$344.9k
  42. Switzerland: US$287.7k
  43. Taiwan: US$277.6k
  44. Syria: US$263.7k
  45. Estonia: US$222.1k
  46. Nepal: US$183k
  47. Egypt: US$152.5k
  48. China: US$151.9k
  49. Australia: US$118.8k
  50. Malawi: US$116.3k
  51. Malta: US$107.6k
  52. Saudi Arabia: US$103.1k
  53. Vietnam: US$100.8k
  54. Qatar: US$95.8k
  55. Algeria: US$93.8k
  56. Jordan: US$90.3k
  57. Ethiopia: US$81k
  58. Israel: US$78.8k
  59. Serbia: US$73.2k
  60. Guatemala: US$72k

Top exporters

RankCountryValueShare
1 Germany US$58.7m 24.3%
2 Belgium US$28.6m 11.8%
3 France US$23.7m 9.8%
4 United States US$14.5m 6%
5 Poland US$13.3m 5.5%
6 Canada US$13.1m 5.4%
7 Austria US$9.5m 3.9%
8 Netherlands US$8.9m 3.7%
9 Ireland US$8.1m 3.4%
10 Greece US$7.5m 3.1%

Top importers

RankCountryValueShare
1 Netherlands US$68m 28.2%
2 Germany US$23.7m 9.8%
3 Ireland US$22.2m 9.2%
4 United States US$16m 6.7%
5 Cyprus US$11.7m 4.9%
6 United Kingdom US$10.1m 4.2%
7 France US$8.8m 3.6%
8 Italy US$8.7m 3.6%
9 Mexico US$7.4m 3.1%
10 Spain US$6m 2.5%

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.

158 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .

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$241.1m (+2.7% year on year).

The largest exporter was Germany (US$58.7m), 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 the EU?

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.

Which country exports the most rolled or flaked grains: of other cereals?

Germany, with US$58.7m in 2024 (24.3% of world exports).

Which countries can export these goods to the UK duty-free?

158 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 (83%), India (12%) and Nepal (1%), out of total imports of £6.8m.