Subheading · Chapter 11 · Heading 1109
1109.00: Wheat gluten, whether or not dried
Wheat gluten
1109.00 is the HS subheading for wheat gluten, under heading 1109 in chapter 11.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1109 00 00 00 Wheat gluten, whether or not dried
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
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
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–Ceuta & Melilla agreement | Ceuta & Melilla | 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–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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico, Peru | 85.6 GBP / 1,000 kg |
| UK–New Zealand agreement | New Zealand | 214 GBP / 1,000 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £32.6m | 55.8% | +33.5% |
 Germany | £7.3m | 12.6% | -10% |
 France | £6.6m | 11.2% | -35% |
 Italy | £3.9m | 6.7% | -6.2% |
 Belgium | £3.3m | 5.6% | -46.1% |
 Sweden | £1.7m | 2.9% | +36.6% |
 Lithuania | £1.2m | 2.1% | +265.4% |
 Netherlands | £1.1m | 1.8% | +5% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 4% Third-country duty 1 tariff line 
USA 1.8% – 6.8% General (MFN) 2 tariff lines · average 4.3% 
Canada Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Mexico 10% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 21.3% Third-country duty 1 tariff line 
Taiwan Free – 20% Third-country duty 2 tariff lines · average 10% 
GCC 5% Third-country duty 2 tariff lines 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$185kUS$185k+US$3m+US$54m+> US$230m
Exports: 87
- China: US$327m
- Belgium: US$314m
- Australia: US$230m
- Germany: US$215m
- France: US$202m
- Netherlands: US$95m
- Lithuania: US$68m
- United Kingdom: US$65m
- Poland: US$54m
- Austria: US$49m
- Italy: US$35m
- Canada: US$31m
- Hungary: US$29m
- Sweden: US$26m
- United States: US$20m
- Russia: US$11m
- Kazakhstan: US$10m
- Argentina: US$6m
- Spain: US$4m
- Malta: US$3m
- Czechia: US$3m
- Belarus: US$3m
- Türkiye: US$2m
- Serbia: US$1m
- India: US$1m
- South Africa: US$1m
- Croatia: US$1m
- Bulgaria: US$729k
- Latvia: US$686k
- Iran: US$605k
- Japan: US$557k
- Greece: US$463k
- Romania: US$454k
- Singapore: US$454k
- Senegal: US$445k
- Uzbekistan: US$374k
- Ireland: US$304k
- Taiwan: US$246k
- Guatemala: US$232k
- Denmark: US$215k
- Slovakia: US$199k
- Finland: US$185k
- Brazil: US$170k
- Thailand: US$156k
- New Zealand: US$144k
- United Arab Emirates: US$121k
- Saudi Arabia: US$97k
- Portugal: US$76k
- Mauritius: US$74k
- Mexico: US$74k
- South Korea: US$67k
- Suriname: US$57k
- Switzerland: US$52k
- Slovenia: US$51k
- El Salvador: US$50k
- Hong Kong SAR China: US$44k
- Uruguay: US$42k
- Panama: US$39k
- Ukraine: US$39k
- Colombia: US$38k
Trade value (US$) no reported trade < US$596kUS$596k+US$4m+US$27m+> US$71m
Imports: 162
- Norway: US$367m
- United States: US$355m
- Netherlands: US$134m
- France: US$92m
- Belgium: US$71m
- United Kingdom: US$68m
- Japan: US$47m
- Germany: US$46m
- Australia: US$38m
- Brazil: US$38m
- Hungary: US$34m
- Mexico: US$34m
- Poland: US$34m
- Chile: US$31m
- South Korea: US$28m
- Saudi Arabia: US$27m
- Spain: US$27m
- Denmark: US$25m
- Türkiye: US$23m
- Canada: US$23m
- Vietnam: US$23m
- Italy: US$21m
- Thailand: US$21m
- India: US$19m
- Greece: US$16m
- Israel: US$12m
- Switzerland: US$10m
- Malaysia: US$9m
- Philippines: US$8m
- South Africa: US$6m
- New Zealand: US$6m
- Finland: US$6m
- Czechia: US$6m
- Austria: US$6m
- Ukraine: US$5m
- Ireland: US$4m
- Romania: US$4m
- Indonesia: US$4m
- Egypt: US$4m
- Peru: US$4m
- Taiwan: US$4m
- Nigeria: US$4m
- Portugal: US$4m
- Croatia: US$4m
- Serbia: US$3m
- Sweden: US$3m
- United Arab Emirates: US$3m
- Uruguay: US$3m
- Bulgaria: US$2m
- Pakistan: US$2m
- China: US$2m
- Russia: US$2m
- Singapore: US$2m
- Guatemala: US$2m
- Argentina: US$2m
- Latvia: US$2m
- Cameroon: US$2m
- Malta: US$1m
- Colombia: US$1m
- Nepal: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$327m | 18% |
| 2 | Belgium | US$314m | 17.3% |
| 3 |  Australia | US$230m | 12.7% |
| 4 | Germany | US$215m | 11.8% |
| 5 | France | US$202m | 11.1% |
| 6 | Netherlands | US$95m | 5.3% |
| 7 | Lithuania | US$68m | 3.7% |
| 8 | United Kingdom | US$65m | 3.6% |
| 9 |  Poland | US$54m | 3% |
| 10 |  Austria | US$49m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$367m | 20.2% |
| 2 | United States | US$355m | 19.6% |
| 3 | Netherlands | US$134m | 7.4% |
| 4 | France | US$92m | 5% |
| 5 | Belgium | US$71m | 3.9% |
| 6 | United Kingdom | US$68m | 3.8% |
| 7 | Japan | US$47m | 2.6% |
| 8 | Germany | US$46m | 2.6% |
| 9 | Australia | US$38m | 2.1% |
| 10 | Brazil | US$38m | 2.1% |
Import duty on this product around the world 164
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
- 47number of duty-free countries (MFN)
- 31%highest: Argentina, Algeria, Ethiopia
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 31% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 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 | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 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 | 18% | 2023 | |
 Colombia | 10% | 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 | 10% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 29%* | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 10% | 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 | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 20% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 21% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.5%* | 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 | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 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 | 3% | 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 | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 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 | 14% | 3% – 25% | 2021 · HS 2017 |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 1.2%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 4% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 15% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 28%* | 2023 | |
| United States | 4.3% | 1.8% – 6.8% | 2023 |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 10% | 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
- 59217 Wheat gluten, whether/not dried
- 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
| HS | Code | |
|---|---|---|
| 2017 | 1109.00 | unchanged |
| 2012 | 1109.00 | unchanged |
| 2007 | 1109.00 | unchanged |
| 2002 | 1109.00 | unchanged |
| 1996 | 1109.00 | unchanged |
| 1992 | 1109.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
In the EU Combined Nomenclature the line under subheading 1109.00 carries a specific or compound duty rather than a percentage.
Subheading 1109.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is 4%.
In the 12 months to August 2026, the UK imported wheat gluten worth £58.3m (up 4% on the year before), at an average of £1.15 per kg; China supplied 56%, followed by Germany.
World trade in wheat gluten reached US$2bn in 2024, down 25.2% on 2023.
China was the largest exporter with 18% of the total, ahead of Belgium.
Questions and answers
What is the HS code for wheat gluten, whether or not dried?
Wheat gluten, whether or not dried fall under HS subheading 1109.00, part of heading 1109, in section II of the Harmonized System.
What is the import duty on wheat gluten, whether or not dried in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1109.00 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on wheat gluten, whether or not dried in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1109.00 from countries without a preferential agreement are charged at 1.8% to 6.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most wheat gluten, whether or not dried?
China, with US$327m in 2024 (18% of world exports).
Where does the UK import wheat gluten from?
In the 12 months to August 2026, the largest suppliers were China (56%), Germany (13%) and France (11%), out of total imports of £58.3m.