Subheading · Chapter 19 · Heading 1903
1903.00: Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
1903.00 is a six-digit subheading of heading 1903, tapioca and substitutes therefor prepared from starch, in the form of flakes…, chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1903 00 00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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 |
| Central America | 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 |
| CPTPP | Brunei, Malaysia, Mexico | 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–Chile agreement | Chile | 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–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | 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–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 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | 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 |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | £2.9m | 41.6% | +35.6% |
 Taiwan | £1.2m | 16.7% | -27.1% |
 China | £799k | 11.3% | +1.6% |
 Brazil | £472k | 6.7% | -18.3% |
 France | £428k | 6% | -6.8% |
 Nigeria | £312k | 4.4% | +445.5% |
 Vietnam | £266k | 3.8% | +91% |
 Thailand | £260k | 3.7% | -30.1% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 6.4% Third-country duty 1 tariff line 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free Third-country duty 1 tariff line 
Mexico 10% Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 9.6% Third-country duty 1 tariff line Taiwan 7% – 17% Third-country duty 3 tariff lines · average 12.7% 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$57kUS$57k+US$476k+US$4m+> US$29m
Exports: 104
- Taiwan: US$87m
- Thailand: US$46m
- China: US$29m
- India: US$14m
- Brazil: US$9m
- Netherlands: US$8m
- Indonesia: US$8m
- United States: US$6m
- Belgium: US$4m
- Côte d’Ivoire: US$4m
- Vietnam: US$4m
- France: US$3m
- United Kingdom: US$3m
- Denmark: US$3m
- Singapore: US$1m
- Germany: US$1m
- Spain: US$1m
- Pakistan: US$1m
- South Africa: US$1m
- Malaysia: US$900k
- Portugal: US$686k
- Nigeria: US$613k
- Philippines: US$604k
- South Korea: US$476k
- Ireland: US$445k
- Hong Kong SAR China: US$352k
- Dominican Republic: US$334k
- Sri Lanka: US$306k
- Sweden: US$237k
- Jamaica: US$194k
- Canada: US$193k
- Cameroon: US$187k
- Togo: US$165k
- United Arab Emirates: US$140k
- Türkiye: US$117k
- Italy: US$112k
- Venezuela: US$108k
- Poland: US$95k
- Myanmar (Burma): US$94k
- Slovakia: US$94k
- Egypt: US$94k
- Lebanon: US$93k
- Ecuador: US$89k
- Czechia: US$80k
- Greece: US$63k
- Austria: US$60k
- Ghana: US$59k
- Australia: US$57k
- Israel: US$54k
- Cambodia: US$53k
- Colombia: US$37k
- Japan: US$36k
- Tanzania: US$30k
- Hungary: US$21k
- Switzerland: US$21k
- Bulgaria: US$18k
- Nicaragua: US$17k
- New Zealand: US$17k
- Costa Rica: US$16k
- Bangladesh: US$14k
Trade value (US$) no reported trade < US$65kUS$65k+US$452k+US$3m+> US$9m
Imports: 186
- United States: US$60m
- Canada: US$12m
- Netherlands: US$10m
- South Korea: US$10m
- Hong Kong SAR China: US$9m
- France: US$9m
- United Kingdom: US$9m
- Bangladesh: US$9m
- Germany: US$8m
- Malaysia: US$7m
- Mexico: US$7m
- Japan: US$7m
- China: US$7m
- Australia: US$6m
- Nigeria: US$6m
- Philippines: US$5m
- Spain: US$5m
- Indonesia: US$4m
- Saudi Arabia: US$3m
- Portugal: US$3m
- Vietnam: US$3m
- Singapore: US$3m
- Pakistan: US$2m
- United Arab Emirates: US$2m
- Poland: US$2m
- Belgium: US$2m
- Sri Lanka: US$2m
- Italy: US$2m
- Russia: US$1m
- South Africa: US$1m
- Israel: US$973k
- Ireland: US$899k
- Cambodia: US$851k
- New Zealand: US$818k
- Cameroon: US$775k
- Senegal: US$739k
- Ghana: US$674k
- Thailand: US$626k
- Switzerland: US$571k
- Macao SAR China: US$537k
- Angola: US$527k
- Taiwan: US$523k
- Mauritius: US$505k
- Denmark: US$497k
- Guinea: US$462k
- Kuwait: US$452k
- Czechia: US$444k
- Nepal: US$433k
- Sweden: US$421k
- Botswana: US$407k
- India: US$393k
- Laos: US$326k
- Gambia: US$312k
- Hungary: US$305k
- Brunei: US$300k
- Qatar: US$292k
- Timor-Leste: US$283k
- Oman: US$279k
- Finland: US$252k
- Paraguay: US$252k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Taiwan | US$87m | 36.4% |
| 2 | Thailand | US$46m | 19.2% |
| 3 | China | US$29m | 12.2% |
| 4 | India | US$14m | 5.7% |
| 5 | Brazil | US$9m | 3.8% |
| 6 |  Netherlands | US$8m | 3.2% |
| 7 |  Indonesia | US$8m | 3.2% |
| 8 | United States | US$6m | 2.3% |
| 9 |  Belgium | US$4m | 1.9% |
| 10 |  Côte d’Ivoire | US$4m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$60m | 25.1% |
| 2 | Canada | US$12m | 4.9% |
| 3 | Netherlands | US$10m | 4.2% |
| 4 |  South Korea | US$10m | 4.1% |
| 5 |  Hong Kong SAR China | US$9m | 4% |
| 6 | France | US$9m | 3.9% |
| 7 | United Kingdom | US$9m | 3.7% |
| 8 |  Bangladesh | US$9m | 3.6% |
| 9 |  Germany | US$8m | 3.5% |
| 10 |  Malaysia | US$7m | 3.1% |
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.
- 15%median duty
- 29number of duty-free countries (MFN)
- 50%highest: India, Guatemala, Sudan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 15% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 13% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 15% | 2022 · HS 2017 | |
 Belarus | 13% | 2021 · HS 2017 | |
 Belize | 15% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 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 | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
| Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 15% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 7.5% | 5% – 10% | 2019 · HS 2017 |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 15%* | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 15% | 2023 · HS 2012 | |
 Guatemala | 40% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 15% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 13% | 2023 | |
| India | 50% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 15% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 15% | 2023 | |
| Japan | 9.6% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 13% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 13% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 5% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 40%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 10% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 13% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Lucia | 15% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 15% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 15% | 2023 · HS 2007 | |
| Switzerland | 1.1%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 15% | 2023 · HS 2012 | |
| Türkiye | 18%* | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 20% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 15% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
| Vietnam | 40% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 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
- 05645 Tapioca & substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings/in similar forms
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 23230 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, siftings or similar forms
- ISIC Rev. 4 activity
- 1062 Manufacture of starches and starch products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1903.00 | unchanged |
| 2012 | 1903.00 | unchanged |
| 2007 | 1903.00 | unchanged |
| 2002 | 1903.00 | unchanged |
| 1996 | 1903.00 | unchanged |
| 1992 | 1903.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
In the EU Combined Nomenclature the line under subheading 1903.00 carries a specific or compound duty rather than a percentage.
Subheading 1903.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is 6.4%.
In the 12 months to August 2026, the UK imported these goods worth £7.1m (up 4% on the year before), at an average of £1.26 per kg; India supplied 42%, followed by Taiwan.
World trade in these goods reached US$239m in 2024, down 2% on 2023.
Taiwan was the largest exporter with 36.4% of the total, ahead of Thailand.
Questions and answers
What is the HS code for tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms?
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms fall under HS subheading 1903.00, part of heading 1903, in section IV of the Harmonized System.
What is the import duty on tapioca and substitutes therefor prepared from… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1903.00 from countries without a preferential agreement are charged at 6.4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on tapioca and substitutes therefor prepared from… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1903.00 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 tapioca and substitutes therefor prepared from…?
Taiwan, with US$87m in 2024 (36.4% of world exports).
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were India (42%), Taiwan (17%) and China (11%), out of total imports of £7.1m.