Subheading · Chapter 11 · Heading 1104
1104.23: Other worked grains: of maize (corn)
Official description Of maize (corn)
1104.23 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 23 00 00 Of maize (corn)
- 1104 23 40 00 Hulled (shelled or husked), whether or not sliced or kibbled; pearled 127 GBP / 1000 kg
- 1104 23 98 00 Other 82 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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico | 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–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: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £2.4m | 58.7% | +474.3% |
 Spain | £427k | 10.5% | +90.8% |
 Italy | £286k | 7% | -57% |
 France | £227k | 5.6% | -78.5% |
 Hungary | £192k | 4.7% | — |
 South Africa | £152k | 3.8% | -67.8% |
 Bulgaria | £150k | 3.7% | -60.9% |
 Argentina | £70k | 1.7% | +21.5% |
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 Free General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 18% General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan 17% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
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$50kUS$50k+US$886k+US$4m+> US$25m
Exports: 112
- United States: US$78m
- Türkiye: US$48m
- Italy: US$29m
- Argentina: US$25m
- Poland: US$19m
- India: US$13m
- Canada: US$6m
- Brazil: US$6m
- Germany: US$6m
- Netherlands: US$5m
- France: US$4m
- Spain: US$3m
- South Africa: US$3m
- Malaysia: US$3m
- Ghana: US$3m
- Peru: US$3m
- Uganda: US$2m
- Colombia: US$2m
- Slovenia: US$2m
- Honduras: US$2m
- Hungary: US$1m
- Croatia: US$1m
- Bulgaria: US$1m
- Australia: US$1m
- Lithuania: US$1m
- Romania: US$886k
- Czechia: US$739k
- United Kingdom: US$683k
- Belgium: US$681k
- Ireland: US$597k
- Tanzania: US$560k
- Eswatini: US$381k
- Austria: US$348k
- Russia: US$337k
- Cambodia: US$282k
- China: US$260k
- Angola: US$251k
- Portugal: US$221k
- Japan: US$185k
- Slovakia: US$176k
- Mexico: US$175k
- Pakistan: US$162k
- Kenya: US$143k
- Egypt: US$121k
- Ukraine: US$104k
- Latvia: US$95k
- Serbia: US$85k
- Zambia: US$75k
- Vietnam: US$63k
- Nigeria: US$56k
- Luxembourg: US$50k
- South Korea: US$50k
- Indonesia: US$46k
- Morocco: US$46k
- Ecuador: US$39k
- Dominican Republic: US$38k
- New Zealand: US$35k
- Denmark: US$35k
- Thailand: US$33k
- Sweden: US$31k
Trade value (US$) no reported trade < US$51kUS$51k+US$555k+US$3m+> US$10m
Imports: 164
- Mexico: US$73m
- United States: US$45m
- Germany: US$32m
- Chile: US$19m
- United Kingdom: US$10m
- Switzerland: US$9m
- Belgium: US$9m
- South Korea: US$6m
- Japan: US$6m
- Uruguay: US$6m
- Netherlands: US$4m
- Poland: US$4m
- France: US$4m
- Thailand: US$3m
- Trinidad & Tobago: US$3m
- Burkina Faso: US$3m
- Italy: US$3m
- Portugal: US$3m
- Indonesia: US$3m
- Kenya: US$2m
- Spain: US$2m
- Canada: US$2m
- Guatemala: US$2m
- Australia: US$1m
- Saudi Arabia: US$1m
- Slovenia: US$1m
- New Zealand: US$1m
- Czechia: US$1m
- Malaysia: US$1m
- Latvia: US$1m
- Romania: US$1m
- Barbados: US$881k
- Denmark: US$876k
- Congo - Kinshasa: US$868k
- Cape Verde: US$741k
- Ecuador: US$699k
- Moldova: US$687k
- Mozambique: US$655k
- Nigeria: US$582k
- Cambodia: US$555k
- Iceland: US$507k
- Greece: US$489k
- Taiwan: US$489k
- Singapore: US$418k
- Sweden: US$400k
- South Africa: US$400k
- Malawi: US$393k
- Zimbabwe: US$362k
- Dominican Republic: US$331k
- Botswana: US$317k
- Kazakhstan: US$304k
- Israel: US$300k
- Serbia: US$290k
- United Arab Emirates: US$276k
- Costa Rica: US$263k
- South Sudan: US$238k
- Norway: US$224k
- Ireland: US$205k
- Cyprus: US$196k
- Peru: US$192k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$78m | 28.3% |
| 2 | Türkiye | US$48m | 17.3% |
| 3 | Italy | US$29m | 10.5% |
| 4 | Argentina | US$25m | 9.2% |
| 5 |  Poland | US$19m | 7% |
| 6 |  India | US$13m | 4.5% |
| 7 | Canada | US$6m | 2.3% |
| 8 | Brazil | US$6m | 2.3% |
| 9 |  Germany | US$6m | 2% |
| 10 |  Netherlands | US$5m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Mexico | US$73m | 26.2% |
| 2 | United States | US$45m | 16.3% |
| 3 | Germany | US$32m | 11.4% |
| 4 |  Chile | US$19m | 7% |
| 5 | United Kingdom | US$10m | 3.5% |
| 6 | Switzerland | US$9m | 3.4% |
| 7 |  Belgium | US$9m | 3.1% |
| 8 |  South Korea | US$6m | 2.3% |
| 9 | Japan | US$6m | 2.1% |
| 10 |  Uruguay | US$6m | 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.
- 6%median duty
- 30number of duty-free countries (MFN)
- 167%highest: South Korea, Türkiye, Liechtenstein
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 | 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 | 5% | 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 | 38% | 10% – 65% | 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 | 0% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 5% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 26%* | 20% – 32% | 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% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 3.5% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 28% | 0% – 55% | 2023 |
| India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 26% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 5% | 2023 | |
| Japan | 17% | 16% – 18% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 7%* | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 5% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 43%* | 29% – 69% | 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 | 0% | 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 | 5% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 28% | 15% – 40% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 40% | 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 | 5% | 2023 | |
| South Korea | 167% | 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 | 0% | 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 | 20% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 25%* | 20% – 30% | 2023 |
| United States | 0.9%* | 2023 | |
| Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 20% | 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
- 04814 Other worked cereal grains (e.g., hulled, pearled, clipped, sliced/kibbled), 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 | 1104.23 | unchanged |
| 2012 | 1104.23 | unchanged |
| 2007 | 1104.23 | unchanged |
| 2002 | 1104.23 | unchanged |
| 1996 | 1104.23 | unchanged |
| 1992 | 1104.23 | unchanged |
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 1104.23 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 1104.23 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 £4.1m (up 19% on the year before), at an average of £0.32 per kg; Ireland supplied 59%, followed by Spain.
World trade in these goods reached US$277m in 2024, down 31.2% on 2023.
The United States was the largest exporter with 28.3% of the total, ahead of Türkiye.
Questions and answers
What is the HS code for other worked grains: of maize (corn)?
Other worked grains: of maize (corn) fall under HS subheading 1104.23, part of heading 1104, in section II of the Harmonized System.
What is the import duty on other worked grains: of maize (corn) in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1104.23 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 other worked grains: of maize (corn) in Canada?
Under the Customs Tariff of Canada, imports under 1104.23 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 other worked grains: of maize (corn)?
The United States, with US$78m in 2024 (28.3% 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 (59%), Spain (11%) and Italy (7%), out of total imports of £4.1m.