Subheading · Chapter 11 · Heading 1105
1105.10: Flour, meal and powder
Subheading 1105.10 belongs to heading 1105 (flour, meal, powder, flakes, granules and pellets of potatoes) in chapter 11.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1105 10 00 00 Flour, meal and powder Free
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
- 2022 No. 598
- Documents
- 9014
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) | — | Free |
| 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 |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | 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–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | 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–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | 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–Türkiye agreement | Türkiye | 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £23m | 86.6% | -23.8% |
 Belgium | £1.6m | 5.9% | +52,723.5% |
 India | £951k | 3.6% | +113.8% |
 South Africa | £223k | 0.8% | -17.4% |
 Nigeria | £138k | 0.5% | -49% |
 Ireland | £128k | 0.5% | -69.2% |
 Italy | £128k | 0.5% | +68.9% |
 Denmark | £100k | 0.4% | -17.9% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$50kUS$50k+US$571k+US$2m+> US$11m
Exports: 125
- Netherlands: US$102m
- Germany: US$21m
- United States: US$17m
- India: US$11m
- Belgium: US$10m
- Poland: US$9m
- Denmark: US$8m
- Italy: US$5m
- Canada: US$4m
- United Kingdom: US$3m
- China: US$2m
- Belarus: US$2m
- Hungary: US$2m
- South Africa: US$2m
- France: US$2m
- Russia: US$1m
- Saudi Arabia: US$1m
- Taiwan: US$955k
- Türkiye: US$948k
- Thailand: US$934k
- Spain: US$778k
- Cyprus: US$692k
- Malaysia: US$680k
- Singapore: US$676k
- Vietnam: US$595k
- Indonesia: US$594k
- Ireland: US$593k
- Hong Kong SAR China: US$571k
- Egypt: US$480k
- Bulgaria: US$421k
- Nigeria: US$409k
- Australia: US$333k
- Slovakia: US$299k
- North Korea: US$252k
- New Zealand: US$233k
- Sweden: US$232k
- Czechia: US$211k
- Peru: US$181k
- Uganda: US$176k
- Luxembourg: US$173k
- Austria: US$169k
- South Korea: US$160k
- Greece: US$154k
- Japan: US$151k
- Colombia: US$139k
- Ukraine: US$113k
- Portugal: US$112k
- Switzerland: US$111k
- Cameroon: US$109k
- Kenya: US$104k
- Romania: US$94k
- Morocco: US$86k
- Nepal: US$60k
- Fiji: US$57k
- Israel: US$50k
- Argentina: US$49k
- Sri Lanka: US$44k
- Ghana: US$38k
- Mexico: US$36k
- Slovenia: US$36k
Trade value (US$) no reported trade < US$74kUS$74k+US$475k+US$2m+> US$12m
Imports: 183
- United Kingdom: US$41m
- Germany: US$18m
- Japan: US$17m
- Philippines: US$14m
- United States: US$14m
- China: US$12m
- Canada: US$10m
- Italy: US$9m
- France: US$9m
- Spain: US$8m
- Chile: US$8m
- Netherlands: US$4m
- Saudi Arabia: US$4m
- Nigeria: US$3m
- South Korea: US$3m
- Austria: US$2m
- Malaysia: US$2m
- Australia: US$2m
- Belgium: US$2m
- Greece: US$2m
- Romania: US$2m
- Indonesia: US$1m
- Poland: US$1m
- Yemen: US$1m
- Czechia: US$1m
- Lebanon: US$1m
- Thailand: US$1m
- Sweden: US$965k
- Slovakia: US$868k
- Mexico: US$855k
- Hong Kong SAR China: US$808k
- Denmark: US$765k
- Cambodia: US$699k
- Israel: US$684k
- Kuwait: US$681k
- Jordan: US$679k
- Palestinian Territories: US$655k
- Serbia: US$621k
- Portugal: US$604k
- Eswatini: US$533k
- New Zealand: US$517k
- Ghana: US$514k
- Brazil: US$489k
- Trinidad & Tobago: US$476k
- Myanmar (Burma): US$471k
- United Arab Emirates: US$467k
- Oman: US$465k
- Qatar: US$448k
- Ireland: US$437k
- Congo - Kinshasa: US$437k
- Slovenia: US$427k
- Uruguay: US$411k
- Singapore: US$403k
- Taiwan: US$402k
- Brunei: US$371k
- Timor-Leste: US$362k
- Bahrain: US$341k
- Cuba: US$299k
- Norway: US$264k
- Bangladesh: US$247k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Netherlands | US$102m | 47.3% |
| 2 |  Germany | US$21m | 9.8% |
| 3 |  United States | US$17m | 8.1% |
| 4 | India | US$11m | 5% |
| 5 | Belgium | US$10m | 4.5% |
| 6 |  Poland | US$9m | 4.2% |
| 7 | Denmark | US$8m | 3.5% |
| 8 | Italy | US$5m | 2.2% |
| 9 |  Canada | US$4m | 2% |
| 10 | United Kingdom | US$3m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$41m | 19.1% |
| 2 | Germany | US$18m | 8.6% |
| 3 |  Japan | US$17m | 8% |
| 4 |  Philippines | US$14m | 6.5% |
| 5 | United States | US$14m | 6.3% |
| 6 |  China | US$12m | 5.4% |
| 7 | Canada | US$10m | 4.5% |
| 8 | Italy | US$9m | 4.4% |
| 9 |  France | US$9m | 4.3% |
| 10 |  Spain | US$8m | 3.9% |
The UK Global Tariff has one tariff line for subheading 1105.10; the duty is duty-free.
Subheading 1105.10 is a single line in the EU Combined Nomenclature, where the duty is 12.2%.
171 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 Free.
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 £26.6m between September 2025 and August 2026 (down 18% on the year before); Netherlands supplied 87%, followed by Belgium.
In 2024, countries exported these goods worth US$215m (+0.3% year on year).
The largest exporter was the Netherlands (US$102m), followed by Germany.
Products classified here
Questions and answers
What is the HS code for flour, meal and powder?
Flour, meal and powder fall under HS subheading 1105.10, part of heading 1105, in section II of the Harmonized System.
What is the import duty on flour, meal and powder in the UK?
Under the UK Global Tariff, imports under 1105.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on flour, meal and powder in the EU?
Under the EU Combined Nomenclature, imports under 1105.10 from countries without a preferential agreement are charged at 12.2%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most flour, meal and powder?
The Netherlands, with US$102m in 2024 (47.3% of world exports).
Which countries can export these goods to the UK duty-free?
171 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 Free 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 Netherlands (87%), Belgium (6%) and India (4%), out of total imports of £26.6m.