Subheading · Chapter 11 · Heading 1108

1108.14

1108.14: Starches; inulin, starches, manioc (cassava) starch

Cassava (tapioca) starch

Official description Manioc (cassava) starch

1108.14 is the HS subheading for cassava (tapioca) starch, under heading 1108 in chapter 11.

What you pay

Importing into UK

Customs duty 138 GBP / 1000 kg standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1108 14 00 00 Manioc (cassava) starch 138 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
  • Tariff quotaNon preferential tariff quota 142.76 GBP / 1,000 kg
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432

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 schemeCountriesRate
standard rate (no agreement)—138 GBP / 1000 kg
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, Malaysia, Mexico, Peru, Vietnam Free
Central AmericaQuota 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
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 agreementQuota 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–Norway agreement Norway Free
UK–New Zealand agreement New Zealand 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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free

UK: imports by month

last 12 months£7.5m-25% · previous 12 months
Average import price£0.64 per kg
Jan 2024: £369kFeb 2024: £348kMar 2024: £861kApr 2024: £1.7mMay 2024: £571kJun 2024: £757kJul 2024: £849kAug 2024: £455kSept 2024: £837kOct 2024: £1.3mNov 2024: £916kDec 2024: £898kJan 2025: £1mFeb 2025: £887kMar 2025: £1.2mApr 2025: £953kMay 2025: £376kJun 2025: £497kJul 2025: £791kAug 2025: £361kSept 2025: £478kOct 2025: £774kNov 2025: £611kDec 2025: £453kJan 2026: £728kFeb 2026: £317kMar 2026: £619kApr 2026: £989kMay 2026: £800kJun 2026: £757kJul 2026: £560kAug 2026: £423k 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
Thailand £5.2m 68.6% -18%
Brazil £1.1m 14.6% -43.6%
Germany £741k 9.9% +1.8%
Ireland £124k 1.7% -23.3%
Ghana £97k 1.3% -25%
Austria £83k 1.1% +50.7%
China £67k 0.9% +55.6%
Vietnam £65k 0.9% -85.4%

Same subheading in other tariffs

World trade in 2024

1108.14 · US$3bn

Trade value (US$) no reported trade < US$65kUS$65k+US$830k+US$10m+> US$198m

Exports: 100
  1. Thailand: US$2bn
  2. Vietnam: US$829m
  3. Laos: US$198m
  4. Cambodia: US$28m
  5. Brazil: US$28m
  6. Paraguay: US$20m
  7. Singapore: US$19m
  8. Germany: US$15m
  9. Netherlands: US$15m
  10. Indonesia: US$10m
  11. Nicaragua: US$4m
  12. Austria: US$4m
  13. India: US$4m
  14. Taiwan: US$3m
  15. Belgium: US$2m
  16. South Africa: US$2m
  17. Colombia: US$2m
  18. China: US$1m
  19. United States: US$1m
  20. Uganda: US$1m
  21. Denmark: US$1m
  22. Spain: US$995k
  23. France: US$898k
  24. Malaysia: US$830k
  25. Nigeria: US$632k
  26. Portugal: US$513k
  27. Australia: US$486k
  28. Myanmar (Burma): US$485k
  29. Poland: US$483k
  30. Côte d’Ivoire: US$456k
  31. Ghana: US$363k
  32. Italy: US$340k
  33. United Kingdom: US$303k
  34. Bulgaria: US$282k
  35. Russia: US$242k
  36. Canada: US$222k
  37. Mozambique: US$205k
  38. Ireland: US$184k
  39. Rwanda: US$164k
  40. Cameroon: US$134k
  41. Georgia: US$101k
  42. Czechia: US$100k
  43. Honduras: US$85k
  44. Togo: US$72k
  45. United Arab Emirates: US$71k
  46. Zambia: US$71k
  47. Croatia: US$65k
  48. Hungary: US$62k
  49. Guatemala: US$56k
  50. Sweden: US$54k
  51. South Korea: US$53k
  52. Israel: US$46k
  53. Japan: US$43k
  54. New Zealand: US$42k
  55. Congo - Kinshasa: US$41k
  56. Peru: US$38k
  57. Tanzania: US$32k
  58. Serbia: US$30k
  59. Burundi: US$27k
  60. Costa Rica: US$23k

Top exporters

RankCountryValueShare
1 Thailand US$2bn 58%
2 Vietnam US$829m 29.1%
3 Laos US$198m 7%
4 Cambodia US$28m 1%
5 Brazil US$28m 1%
6 Paraguay US$20m 0.7%
7 Singapore US$19m 0.7%
8 Germany US$15m 0.5%
9 Netherlands US$15m 0.5%
10 Indonesia US$10m 0.4%

Top importers

RankCountryValueShare
1 China US$2bn 66%
2 Indonesia US$180m 6.3%
3 Taiwan US$165m 5.8%
4 Malaysia US$113m 4%
5 United States US$98m 3.4%
6 Philippines US$69m 2.4%
7 Japan US$60m 2.1%
8 Singapore US$44m 1.5%
9 Laos US$21m 0.7%
10 Netherlands US$15m 0.5%

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.

  • 7%median duty
  • 37number of duty-free countries (MFN)
  • 455%highest: South Korea, Iran, India

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 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% 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% 0% – 10% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 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 10% 0% – 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 34%* 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 12% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 50% 2023
Indonesia 10% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 13% 0% – 25% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10%* 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 11%* 4.2% – 22% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 13% 0% – 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 10% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 5% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 2% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 20% 2023
Qatar 5% 2023
Russia 10%* 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 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 15% 2023 · HS 2017
South Africa 5% 0% – 10% 2023
South Korea 455% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 30% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 27% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 32%* 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 20% 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
59214 Manioc (cassava) starch
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
23220 Starches; inulin; wheat gluten; dextrins and other modified starches
ISIC Rev. 4 activity
1062 Manufacture of starches and starch products

Earlier HS editions

HSCode
20171108.14unchanged
20121108.14unchanged
20071108.14unchanged
20021108.14unchanged
19961108.14unchanged
19921108.14unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N344376 U.S. CBP 19 December 2024 · 1108.14.00.00

    The tariff classification of Cat Litter from Brazil

  • 600011507 HMRC 18 December 2024 – 17 December 2027 · 1108 14 00 00

    Tapioca starch which is used as a pivotal ingredient in gluten free flour blends, to provide texture, consistency thickness and stickiness to gluten free products when baked. Manufactured by cleaning, grinding and extracting the starch from the tapioca pulp, it is then tried and packaged in 25kg…

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.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  3. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff the line under subheading 1108.14 carries a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature the line under subheading 1108.14 carries 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 cassava (tapioca) starch worth £7.5m (down 25% on the year before), at an average of £0.64 per kg; Thailand supplied 69%, followed by Brazil.

World trade in cassava (tapioca) starch reached US$3bn in 2024, down 2.6% on 2023.

Thailand was the largest exporter with 58% of the total, ahead of Vietnam.

Questions and answers

What is the HS code for starches; inulin, starches, manioc (cassava) starch?

Starches; inulin, starches, manioc (cassava) starch fall under HS subheading 1108.14, part of heading 1108, in section II of the Harmonized System.

What is the import duty on starches; inulin, starches, manioc (cassava)… in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1108.14 from countries without a preferential agreement are charged at 27%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on starches; inulin, starches, manioc (cassava)… in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1108.14 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 starches; inulin, starches, manioc (cassava)…?

Thailand, with US$2bn in 2024 (58% of world exports).

Is there anti-dumping duty on cassava (tapioca) starch?

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 cassava (tapioca) starch from?

In the 12 months to August 2026, the largest suppliers were Thailand (69%), Brazil (15%) and Germany (10%), out of total imports of £7.5m.

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