Subheading · Chapter 11 · Heading 1107
1107.10: Malt, whether or not roasted: not roasted
Malt, not roasted
Official description Not roasted
1107.10 is the HS subheading for malt, not roasted, under heading 1107 in chapter 11.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1107 10 00 00 Not roasted
- Of wheat
- 1107 10 11 00 In the form of flour 148 GBP / 1000 kg
- 1107 10 19 00 Other 112 GBP / 1000 kg
- Other
- 1107 10 91 00 In the form of flour 144 GBP / 1000 kg
- 1107 10 99 00 Other 109 GBP / 1000 kg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
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 | |
| 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–Mexico agreement | Mexico | 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 |
| CPTPP | Brunei, Chile, Malaysia | 29.6 GBP / 1,000 kg / 22.4 GBP / 1,000 kg / 28.8 GBP / 1,000 kg / 21.8 GBP / 1,000 kg |
| UK–New Zealand agreement | New Zealand | 74 GBP / 1,000 kg / 56 GBP / 1,000 kg / 72 GBP / 1,000 kg / 54.5 GBP / 1,000 kg |
| UK–Türkiye agreement | Türkiye | 142 GBP / 1,000 kg / 106 GBP / 1,000 kg / 139 GBP / 1,000 kg / 104 GBP / 1,000 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Sweden | £12.5m | 49.6% | -31.1% |
 Ireland | £5.1m | 20.1% | -27.6% |
 Germany | £3.5m | 13.7% | -53.4% |
 Finland | £2.9m | 11.5% | +3.5% |
 Poland | £659k | 2.6% | -24.3% |
 France | £298k | 1.2% | -28% |
 Belgium | £215k | 0.8% | -96.1% |
 Ukraine | £40k | 0.2% | +320.2% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 4 tariff lines 
Türkiye 10% – 23.1% Third-country duty 6 tariff lines · average 18.7% 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 4 tariff lines · 2× specific or compound duty 
Mexico Free Third-country duty 1 tariff line 
Brazil 9% – 12.6% Third-country duty 2 tariff lines · average 10.8% 
Argentina 12.6% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan specific or compound duty Third-country duty 4 tariff lines 
Taiwan 7.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 9 tariff lines · 5× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia 2% – 10% Third-country duty 4 tariff lines · average 8% 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$671kUS$671k+US$15m+US$203m+> US$423m
Exports: 107
- France: US$668m
- Belgium: US$534m
- Germany: US$423m
- Argentina: US$397m
- Australia: US$381m
- Canada: US$381m
- China: US$319m
- Uruguay: US$290m
- United States: US$274m
- Netherlands: US$203m
- Slovakia: US$137m
- Russia: US$122m
- United Kingdom: US$113m
- Czechia: US$108m
- Denmark: US$104m
- Sweden: US$87m
- Austria: US$54m
- Poland: US$50m
- Lithuania: US$34m
- Spain: US$21m
- Ukraine: US$20m
- Finland: US$18m
- Hungary: US$17m
- Portugal: US$16m
- El Salvador: US$15m
- South Africa: US$15m
- Croatia: US$12m
- India: US$11m
- Ireland: US$9m
- Switzerland: US$9m
- Colombia: US$8m
- Kazakhstan: US$8m
- Vietnam: US$8m
- Kenya: US$6m
- Egypt: US$5m
- Chile: US$4m
- Serbia: US$3m
- Romania: US$3m
- Uganda: US$3m
- Greece: US$3m
- Bulgaria: US$2m
- Estonia: US$2m
- Italy: US$2m
- Latvia: US$1m
- Belarus: US$1m
- Dominican Republic: US$1m
- Thailand: US$1m
- New Zealand: US$822k
- Zimbabwe: US$772k
- Congo - Kinshasa: US$671k
- Tanzania: US$458k
- Mozambique: US$453k
- Saudi Arabia: US$417k
- Togo: US$374k
- Türkiye: US$352k
- Honduras: US$303k
- Slovenia: US$272k
- Turks & Caicos Islands: US$246k
- Angola: US$196k
- Mexico: US$174k
Trade value (US$) no reported trade < US$5mUS$5m+US$16m+US$54m+> US$184m
Imports: 191
- Brazil: US$727m
- Mexico: US$420m
- Japan: US$316m
- United States: US$287m
- Belgium: US$197m
- Vietnam: US$184m
- Germany: US$162m
- Thailand: US$153m
- Poland: US$129m
- Netherlands: US$126m
- Cambodia: US$103m
- Nigeria: US$91m
- Italy: US$90m
- United Kingdom: US$76m
- South Korea: US$76m
- South Africa: US$75m
- Cameroon: US$72m
- Türkiye: US$69m
- Philippines: US$62m
- Angola: US$54m
- Guatemala: US$53m
- Switzerland: US$50m
- Congo - Kinshasa: US$48m
- Chile: US$46m
- Austria: US$43m
- Myanmar (Burma): US$40m
- Tanzania: US$35m
- Honduras: US$35m
- Dominican Republic: US$34m
- Peru: US$33m
- Singapore: US$32m
- Paraguay: US$31m
- Venezuela: US$28m
- Spain: US$27m
- Romania: US$26m
- Mozambique: US$25m
- Malaysia: US$25m
- El Salvador: US$24m
- Norway: US$24m
- Côte d’Ivoire: US$23m
- Bolivia: US$23m
- Colombia: US$22m
- Rwanda: US$21m
- Burkina Faso: US$21m
- France: US$20m
- Algeria: US$20m
- Costa Rica: US$18m
- Benin: US$16m
- Sweden: US$16m
- Laos: US$16m
- Taiwan: US$16m
- Tunisia: US$16m
- Panama: US$16m
- Indonesia: US$14m
- Hungary: US$14m
- Ecuador: US$14m
- Gabon: US$14m
- Czechia: US$13m
- Ghana: US$13m
- Sri Lanka: US$12m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$668m | 13.6% |
| 2 | Belgium | US$534m | 10.9% |
| 3 | Germany | US$423m | 8.6% |
| 4 | Argentina | US$397m | 8.1% |
| 5 |  Australia | US$381m | 7.7% |
| 6 | Canada | US$381m | 7.7% |
| 7 |  China | US$319m | 6.5% |
| 8 |  Uruguay | US$290m | 5.9% |
| 9 | United States | US$274m | 5.6% |
| 10 |  Netherlands | US$203m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Brazil | US$727m | 14.8% |
| 2 | Mexico | US$420m | 8.5% |
| 3 | Japan | US$316m | 6.4% |
| 4 | United States | US$287m | 5.8% |
| 5 | Belgium | US$197m | 4% |
| 6 |  Vietnam | US$184m | 3.7% |
| 7 | Germany | US$162m | 3.3% |
| 8 |  Thailand | US$153m | 3.1% |
| 9 | Poland | US$129m | 2.6% |
| 10 | Netherlands | US$126m | 2.6% |
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.
- 5%median duty
- 58number of duty-free countries (MFN)
- 269%highest: South Korea, Morocco, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 7.5% | 0% – 10% | 2023 |
 Algeria | 30% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 7% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 7% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 1% | 0% – 3% | 2023 |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 1% | 0% – 3% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 26%* | 22% – 30% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 0% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 0% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 7% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 7% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 1% | 0% – 3% | 2023 |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 1% | 0% – 3% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 8% | 2% – 10% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 2.5% | 0% – 5% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 1% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 7% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 1% | 0% – 3% | 2023 |
 South Korea | 269% | 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 | 0% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 0% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 17% | 10% – 23% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
| Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 25%* | 21% – 29% | 2023 |
| United States | 0.5%* | 2023 | |
| Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
| Vietnam | 5% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 13% | 5% – 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
- 0482 Malt, whether/not roasted (including malt flour)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 24320 Malt, whether or not roasted
- ISIC Rev. 4 activity
- 1103 Manufacture of malt liquors and malt
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1107.10 | unchanged |
| 2012 | 1107.10 | unchanged |
| 2007 | 1107.10 | unchanged |
| 2002 | 1107.10 | unchanged |
| 1996 | 1107.10 | unchanged |
| 1992 | 1107.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
In the UK Global Tariff all 4 lines under subheading 1107.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 4 lines under subheading 1107.10 carry a specific or compound duty rather than a percentage.
Imports of malt, not roasted into the UK came to £25.3m between September 2025 and August 2026 (down 47% on the year before); Sweden supplied 50%, followed by Ireland.
In 2024, countries exported malt, not roasted worth US$5bn (−10% year on year).
The largest exporter was France (US$668m), followed by Belgium.
Questions and answers
What is the HS code for malt, whether or not roasted: not roasted?
Malt, whether or not roasted: not roasted fall under HS subheading 1107.10, part of heading 1107, in section II of the Harmonized System.
What is the import duty on malt, whether or not roasted: not roasted in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1107.10 from countries without a preferential agreement are charged at 10% to 23.1%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on malt, whether or not roasted: not roasted in Canada?
Under the Customs Tariff of Canada, imports under 1107.10 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 malt, whether or not roasted: not roasted?
France, with US$668m in 2024 (13.6% of world exports).
Where does the UK import malt, not roasted from?
In the 12 months to August 2026, the largest suppliers were Sweden (50%), Ireland (20%) and Germany (14%), out of total imports of £25.3m.