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
- 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) | — | — |
| 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 30% Statutory rate (Law 474) 6 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$671.3kUS$671.3k+US$15.3m+US$203.4m+> US$423.5m
Exports: 107
- France: US$668.5m
- Belgium: US$534.4m
- Germany: US$423.5m
- Argentina: US$396.5m
- Australia: US$380.9m
- Canada: US$380.8m
- China: US$318.8m
- Uruguay: US$289.8m
- United States: US$273.6m
- Netherlands: US$203.4m
- Slovakia: US$136.9m
- Russia: US$121.7m
- United Kingdom: US$113.2m
- Czechia: US$107.7m
- Denmark: US$103.5m
- Sweden: US$87.2m
- Austria: US$53.5m
- Poland: US$49.7m
- Lithuania: US$33.6m
- Spain: US$21.4m
- Ukraine: US$19.9m
- Finland: US$17.8m
- Hungary: US$16.8m
- Portugal: US$16.1m
- El Salvador: US$15.3m
- South Africa: US$14.7m
- Croatia: US$12m
- India: US$11m
- Ireland: US$9.2m
- Switzerland: US$9m
- Colombia: US$8.1m
- Kazakhstan: US$7.6m
- Vietnam: US$7.6m
- Kenya: US$6m
- Egypt: US$5.4m
- Chile: US$3.6m
- Serbia: US$3m
- Romania: US$3m
- Uganda: US$2.8m
- Greece: US$2.7m
- Bulgaria: US$2.2m
- Estonia: US$1.7m
- Italy: US$1.6m
- Latvia: US$1.2m
- Belarus: US$1.2m
- Dominican Republic: US$1.1m
- Thailand: US$1m
- New Zealand: US$822.3k
- Zimbabwe: US$772k
- Congo - Kinshasa: US$671.3k
- Tanzania: US$457.6k
- Mozambique: US$452.9k
- Saudi Arabia: US$417.1k
- Togo: US$373.6k
- Türkiye: US$352.3k
- Honduras: US$303.1k
- Slovenia: US$272.4k
- Turks & Caicos Islands: US$246k
- Angola: US$195.8k
- Mexico: US$173.9k
Trade value (US$) no reported trade < US$4.7mUS$4.7m+US$16.5m+US$54m+> US$184.1m
Imports: 191
- Brazil: US$727m
- Mexico: US$420m
- Japan: US$316.1m
- United States: US$287.3m
- Belgium: US$196.6m
- Vietnam: US$184.1m
- Germany: US$162.5m
- Thailand: US$153.3m
- Poland: US$129.1m
- Netherlands: US$125.9m
- Cambodia: US$102.7m
- Nigeria: US$91.4m
- Italy: US$89.6m
- United Kingdom: US$76.4m
- South Korea: US$75.8m
- South Africa: US$75.4m
- Cameroon: US$72m
- Türkiye: US$68.8m
- Philippines: US$62.4m
- Angola: US$54m
- Guatemala: US$53.4m
- Switzerland: US$50.1m
- Congo - Kinshasa: US$48m
- Chile: US$46.3m
- Austria: US$42.9m
- Myanmar (Burma): US$40.3m
- Tanzania: US$35.3m
- Honduras: US$35m
- Dominican Republic: US$33.9m
- Peru: US$33.4m
- Singapore: US$32.4m
- Paraguay: US$31.1m
- Venezuela: US$27.7m
- Spain: US$26.6m
- Romania: US$25.6m
- Mozambique: US$25.2m
- Malaysia: US$25m
- El Salvador: US$24.4m
- Norway: US$24.3m
- Côte d’Ivoire: US$23.4m
- Bolivia: US$23m
- Colombia: US$21.6m
- Rwanda: US$21.2m
- Burkina Faso: US$20.7m
- France: US$20.4m
- Algeria: US$20m
- Costa Rica: US$18m
- Benin: US$16.5m
- Sweden: US$16.1m
- Laos: US$15.9m
- Taiwan: US$15.7m
- Tunisia: US$15.6m
- Panama: US$15.6m
- Indonesia: US$14.4m
- Hungary: US$14.2m
- Ecuador: US$13.9m
- Gabon: US$13.7m
- Czechia: US$13.3m
- Ghana: US$12.6m
- Sri Lanka: US$12.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$668.5m | 13.6% |
| 2 | Belgium | US$534.4m | 10.9% |
| 3 | Germany | US$423.5m | 8.6% |
| 4 |  Argentina | US$396.5m | 8.1% |
| 5 |  Australia | US$380.9m | 7.7% |
| 6 |  Canada | US$380.8m | 7.7% |
| 7 |  China | US$318.8m | 6.5% |
| 8 |  Uruguay | US$289.8m | 5.9% |
| 9 | United States | US$273.6m | 5.6% |
| 10 |  Netherlands | US$203.4m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Brazil | US$727m | 14.8% |
| 2 |  Mexico | US$420m | 8.5% |
| 3 |  Japan | US$316.1m | 6.4% |
| 4 | United States | US$287.3m | 5.8% |
| 5 | Belgium | US$196.6m | 4% |
| 6 |  Vietnam | US$184.1m | 3.7% |
| 7 | Germany | US$162.5m | 3.3% |
| 8 |  Thailand | US$153.3m | 3.1% |
| 9 | Poland | US$129.1m | 2.6% |
| 10 | Netherlands | US$125.9m | 2.6% |
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.
140 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 .
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$4.9bn (−10% year on year).
The largest exporter was France (US$668.5m), 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.
Which country exports the most malt, whether or not roasted: not roasted?
France, with US$668.5m in 2024 (13.6% of world exports).
Which countries can export malt, not roasted to the UK duty-free?
140 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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.
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.