Subheading · Chapter 19 · Heading 1901

1901.90

1901.90: Malt extract: other

Other malt extract and flour preparations

Official description Other

1901.90 is the HS subheading for other malt extract and flour preparations, under heading 1901 in chapter 19.

What you pay

Importing into UK

Customs duty 6% – 12% · specific or compound duty standard rate · across 7 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1901 90 00 00 Other
  2. Malt extract
  3. 1901 90 11 00 With a dry extract content of 90% or more by weight 4 % + 15 GBP / 100 kg
  4. 1901 90 19 00 Other 4 % + 12 GBP / 100 kg
  5. Other
  6. 1901 90 91 00 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 5% sucrose (including invert sugar) or isoglucose, 5% glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 12%
  7. 1901 90 95 00 Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30% by weight 6%
  8. 1901 90 99 00 Other 6%
  9. Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 6%
  10. 1901 90 99 33 Containing less than 70% of sucrose (including invert sugar expessed as sucrose) 6%
  11. 1901 90 99 36 Other 6%
  12. 1901 90 99 90 Other 6%

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 2

  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 7 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 7 lines

Import requirements 3

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • 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)—6% – 12%
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
CPTPP Brunei, Chile, Japan, Malaysia, Mexico, 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–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreementQuota Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreementQuota 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 – 2.5%
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–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreementQuota 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–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Chile agreement Chile Free
UK–Mexico agreement Mexico Free
UK–Vietnam agreement Vietnam Free
UK–Egypt agreementQuota Egypt Free

UK: imports by month

last 12 months£279m+4.1% · previous 12 months
Average import price£2.51 per kg
Jan 2024: £24.5mFeb 2024: £23.2mMar 2024: £23.2mApr 2024: £27.6mMay 2024: £24.3mJun 2024: £26.6mJul 2024: £23.5mAug 2024: £24.1mSept 2024: £23.1mOct 2024: £26.7mNov 2024: £25.4mDec 2024: £19.7mJan 2025: £20.7mFeb 2025: £20.2mMar 2025: £21.7mApr 2025: £19.5mMay 2025: £23.9mJun 2025: £21.5mJul 2025: £23.6mAug 2025: £22mSept 2025: £23.2mOct 2025: £24.2mNov 2025: £24.7mDec 2025: £21.2mJan 2026: £23.2mFeb 2026: £22.6mMar 2026: £23.8mApr 2026: £21.6mMay 2026: £23.7mJun 2026: £24.3mJul 2026: £24.4mAug 2026: £22m 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
France £48.9m 17.5% -6.9%
Belgium £43.9m 15.7% +39.1%
Germany £36.9m 13.2% -3.6%
Ireland £34.2m 12.3% -3.2%
Denmark £28.7m 10.3% +9.5%
Italy £28.7m 10.3% +14.5%
Spain £10.4m 3.7% +4.3%
Switzerland £8.8m 3.2% -2.6%

Same subheading in other tariffs

EU 12.8% Third-country duty 5 tariff lines · 4× specific or compound duty Türkiye 5.1% – 12.8% Third-country duty 10 tariff lines · average 7.6% USA Free – 16% General (MFN) 21 tariff lines · average 10.8% · 7× specific or compound duty Canada Free – 6.5% General (MFN) 20 tariff lines · average 2.3% · 6× specific or compound duty Mexico 10% – 45% General (MFN) 6 tariff lines · average 18.8% · 2× specific or compound duty Brazil 12.6% – 14.4% General (MFN) 3 tariff lines · average 13.8% Argentina 12.6% – 16% General (MFN) 15 tariff lines · average 15.8% Peru Free – 6% General (MFN) 3 tariff lines · average 2% New Zealand 5% General (MFN) 6 tariff lines Japan 9% – 28% General (MFN) 40 tariff lines · average 22.2% · 9× specific or compound duty Taiwan 3% – 30% General (MFN) 13 tariff lines · average 15% · 3× specific or compound duty GCC 5% General (MFN) 13 tariff lines Switzerland specific or compound duty General (MFN) 30 tariff lines Norway specific or compound duty General (MFN) 3 tariff lines North Macedonia 5% General (MFN) 5 tariff lines Nigeria 5% – 20% General (MFN) 6 tariff lines · average 10.8%

World trade in 2024

1901.90 · US$10bn

Trade value (US$) no reported trade < US$2mUS$2m+US$28m+US$196m+> US$579m

Exports: 162
  1. Germany: US$1bn
  2. Ireland: US$920m
  3. Netherlands: US$702m
  4. Malaysia: US$660m
  5. France: US$579m
  6. Poland: US$493m
  7. Singapore: US$490m
  8. Canada: US$484m
  9. Belgium: US$461m
  10. Denmark: US$446m
  11. United States: US$381m
  12. Thailand: US$308m
  13. United Kingdom: US$268m
  14. New Zealand: US$239m
  15. Italy: US$204m
  16. China: US$196m
  17. Australia: US$153m
  18. Brazil: US$146m
  19. South Korea: US$142m
  20. Spain: US$139m
  21. Switzerland: US$136m
  22. India: US$101m
  23. Austria: US$101m
  24. Indonesia: US$83m
  25. Vietnam: US$77m
  26. Czechia: US$65m
  27. Chile: US$64m
  28. Slovakia: US$64m
  29. Argentina: US$62m
  30. Peru: US$56m
  31. Japan: US$54m
  32. Mexico: US$52m
  33. Taiwan: US$45m
  34. Lithuania: US$40m
  35. South Africa: US$34m
  36. Russia: US$33m
  37. Ukraine: US$30m
  38. Colombia: US$28m
  39. Uruguay: US$28m
  40. Finland: US$26m
  41. Pakistan: US$25m
  42. Sweden: US$24m
  43. Croatia: US$23m
  44. Philippines: US$23m
  45. Senegal: US$23m
  46. Malta: US$21m
  47. Greece: US$19m
  48. Nicaragua: US$19m
  49. Hungary: US$18m
  50. Portugal: US$17m
  51. Türkiye: US$15m
  52. Romania: US$15m
  53. Guatemala: US$13m
  54. Costa Rica: US$12m
  55. Latvia: US$10m
  56. Ghana: US$9m
  57. United Arab Emirates: US$9m
  58. Iran: US$8m
  59. Egypt: US$8m
  60. Slovenia: US$8m

Top exporters

RankCountryValueShare
1 Germany US$1bn 11.2%
2 Ireland US$920m 9.1%
3 Netherlands US$702m 6.9%
4 Malaysia US$660m 6.5%
5 France US$579m 5.7%
6 Poland US$493m 4.9%
7 Singapore US$490m 4.8%
8 Canada US$484m 4.8%
9 Belgium US$461m 4.5%
10 Denmark US$446m 4.4%

Top importers

RankCountryValueShare
1 United States US$807m 8%
2 Germany US$385m 3.8%
3 United Kingdom US$365m 3.6%
4 Netherlands US$362m 3.6%
5 Senegal US$322m 3.2%
6 France US$306m 3%
7 Japan US$291m 2.9%
8 China US$280m 2.8%
9 United Arab Emirates US$263m 2.6%
10 Poland US$256m 2.5%

Import duty on this product around the world 163

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.

  • 11%median duty
  • 11number of duty-free countries (MFN)
  • 163%highest: South Korea, Liechtenstein, Switzerland

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 30% 0% – 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 12% 5% – 20% 2021 · HS 2007
Argentina 15% 14% – 16% 2023 · HS 2017
Armenia 13% 11% – 13% 2023
Aruba 4% 0% – 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 13% 5% – 15% 2023 · HS 2017
Bahamas 10% 0% – 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 5% – 20% 2022 · HS 2017
Belarus 13% 11% – 13% 2021 · HS 2017
Belize 6.3% 0% – 20% 2023
Benin 11% 5% – 20% 2023
Bermuda 13% 2023
Bhutan 10% 2022
Bolivia 18% 15% – 20% 2023 · HS 2017
Bosnia & Herzegovina 2% 0% – 5% 2022
Botswana 20% 2023
Brazil 15% 14% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 11% 5% – 20% 2023
Burundi 18% 10% – 25% 2023
Cambodia 13% 7% – 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 2.9% 0% – 6.5% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 13% 10% – 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 10% 0% – 14% 2023
Côte d’Ivoire 11% 5% – 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 15% 5% – 20% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 20% 0% – 30% 2023 · HS 2017
Egypt 5% 0% – 10% 2019 · HS 2017
El Salvador 6.3% 0% – 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 20% 10% – 30% 2021 · HS 2017
European Union (27 countries) 13% 2023
Fiji 5% 2023
Gabon 30% 2023
Gambia 11% 5% – 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 11% 5% – 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 15% 5% – 20% 2023 · HS 2012
Guatemala 29% 15% – 40% 2023
Guinea 11% 5% – 20% 2023
Guinea-Bissau 11% 5% – 20% 2023
Guyana 15% 5% – 20% 2023 · HS 2017
Haiti 4.3% 3.5% – 5% 2020 · HS 2017
Honduras 6.3% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 13% 5% – 20% 2020 · HS 2017
Israel 19% 0% – 25% 2022 · HS 2017
Jamaica 13% 0% – 20% 2023
Japan 22% 9% – 30% 2023
Jordan 3.8% 0% – 15% 2023
Kazakhstan 10% 2023
Kenya 25%* 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 13% 11% – 13% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 5% – 35% 2020 · HS 2017
Lesotho 20% 2023
Liberia 11% 5% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 102%* 14% – 397% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 3.1% 0% – 7% 2023
Maldives 8.3% 0% – 50% 2023
Mali 11% 5% – 20% 2023
Mauritania 11% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 19% 10% – 45% 2023 · HS 2017
Micronesia 14% 3% – 25% 2021 · HS 2017
Moldova 14% 10% – 15% 2023 · HS 2017
Mongolia 5% 2023
Morocco 10% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 12% 1.5% – 15% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 9.2% 0% – 15% 2023
Niger 11% 5% – 20% 2023
Nigeria 11% 5% – 20% 2023
North Macedonia 5% 2023
Norway 13%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 19% 0% – 25% 2017 · HS 2017
Panama 27% 0% – 30% 2023
Papua New Guinea 3.8% 0% – 15% 2023
Paraguay 15% 14% – 16% 2023 · HS 2017
Peru 2% 0% – 6% 2023 · HS 2017
Philippines 4.2% 0% – 7% 2023
Qatar 5% 2023
Russia 13% 11% – 13% 2021 · HS 2017
Rwanda 18% 10% – 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 11% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 11% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 163% 8% – 513% 2023
Sri Lanka 15% 0% – 20% 2023
St Kitts & Nevis 17% 0% – 25% 2023
St Lucia 13% 0% – 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 15% 5% – 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 5% – 20% 2023 · HS 2007
Switzerland 75%* 10% – 297% 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 18% 10% – 25% 2023
Thailand 4.5% 0% – 5% 2023
Togo 11% 5% – 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 13% 0% – 20% 2023 · HS 2012
Türkiye 13% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 18% 10% – 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 7% 6% – 12% 2023
United States 11% 0% – 16% 2023
Uruguay 16% 14% – 16% 2023 · HS 2017
Uzbekistan 48%* 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 15% 14% – 16% 2023 · HS 2017
Vietnam 12% 7% – 18% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 20% 15% – 25% 2023
Zimbabwe 0.2% 0.1% – 0.4% 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
09894 Malt extract; food preparations of flour, meal, starch/malt extract (not containing cocoa/containing cocoa in a proportion by weight of < 40% calculated on totally defatted basis, n.e.s.,/of goods of headings 022.11 – 022.32 & subgroup
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
23999 Other food products n.e.c.
ISIC Rev. 4 activity
1079 Manufacture of other food products n.e.c.

Earlier HS editions

HSCode
20171901.90changed
20121901.90changed
20071901.90changed
20021901.90changed
19961901.90changed
19921901.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 75

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.

  • N363358 U.S. CBP 20 July 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Oman

  • N361508 U.S. CBP 22 May 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Malaysia

  • N361595 U.S. CBP 22 May 2026 · 1901.90.61.00

    The tariff classification of Evaporated Milk from Yemen

  • N350716 U.S. CBP 23 July 2025 · 1901.90.91.95

    The tariff classification of Table Cream from the United Arab Emirates

  • N348908 U.S. CBP 13 May 2025 · 1901.90.91.95

    The tariff classification of Sweetened Condensed Creamer from Malaysia

  • N346936 U.S. CBP 1 April 2025 · 1901.90.61.00

    The tariff classification of Panna Cotta from Italy

  • 600015800 HMRC 1 September 2026 – 31 August 2029 · 1901 90 95 00

    Ice cream mix powder Milk Solids, Sugar, Vegetable Fat (Hydrogenated Coconut Oil), Glucose Syrup Solids (Tapioca), Stabilisers (466, 407), Flavours (Synthetic), Emulsifiers (322 Soy, 471), Salt, Anticaking Agent (341), Natural Flavour (Vanilla Bean). Product is packed in airtight, lightproof,…

  • 600013582 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a split pot, containing a section of chocolate yoghurt dessert and a smaller section containing chocolate buttons. These pots contain Cocoa Powder HT, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar…

  • 600013583 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a pack of 2 x 60g pots of chocolate dessert. These desserts are made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60 and whey protein concentrate. The two pots…

  • 600013584 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a 350g pot of orange flavoured chocolate dessert. This dessert is made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60, Orange Flavouring and whey protein…

  • 600013585 HMRC 17 November 2025 – 16 November 2028 · 1901 90 99 90

    Product is a pack of 2x of 4x 60g pots of caramel layered chocolate dessert. Cocoa Powder HT, Liquid Chocolate Modified Maize Starch, Cremodan 60, Pectin Custard, Carrageenan Satigel ADF1550, Guar Gum, Toffee Flavouring Caramelised Sugar Syrup, Salt, Gelatine, Cream, Akocreme, Buttermilk…

  • 600012167 HMRC 17 January 2025 – 16 January 2028 · 1901 90 99 90

    A food preparation made from Feta cheese, greek yoghurt and beetroot and other ingredients. The ingredients have been blended together to form a dip which is an accompaniment to food. Ingredients: Feta Cubes Greek Style Natural Set Yogurt AMB Diced Cooked Beetroot Garlic puree Rapeseeds Oil Olive…

75 rulings in total for this code

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. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

  4. EU Classification · Applies from:

    Commission Implementing Regulation (EU) 2026/360 of 10 February 2026 concerning the classification of certain goods in the Combined Nomenclature

    CELEX 32026R0360 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 1901.90 into 7 tariff lines; the duty is between 6% and 12% (average 7.2%). 2 lines have a specific or compound duty.

In the EU Combined Nomenclature, subheading 1901.90 covers 5 tariff lines and the duty is 12.8%. 4 lines have a specific or compound duty.

149 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 6% – 12%.

Imports of other malt extract and flour preparations into the UK came to £279m between September 2025 and August 2026 (up 4% on the year before); France supplied 18%, followed by Belgium.

In 2024, countries exported other malt extract and flour preparations worth US$10bn (−1.7% year on year).

The largest exporter was Germany (US$1bn), followed by Ireland.

Questions and answers

What is the HS code for malt extract: other?

Malt extract: other fall under HS subheading 1901.90, part of heading 1901, in section IV of the Harmonized System.

What is the import duty on malt extract: other in the UK?

Under the UK Global Tariff, imports under 1901.90 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on malt extract: other in the EU?

Under the EU Combined Nomenclature, imports under 1901.90 from countries without a preferential agreement are charged at 12.8%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most malt extract: other?

Germany, with US$1bn in 2024 (11.2% of world exports).

Which countries can export other malt extract and flour preparations to the UK duty-free?

149 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 6% – 12% applies. Pick a country above to see its rate.

Where does the UK import other malt extract and flour preparations from?

In the 12 months to August 2026, the largest suppliers were France (18%), Belgium (16%) and Germany (13%), out of total imports of £279m.

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