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
- 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 | |
| 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 50% Statutory rate (Law 474) 1 tariff line 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 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$57.4kUS$57.4k+US$475.8k+US$3.7m+> US$29.1m
Exports: 104
- Taiwan: US$86.8m
- Thailand: US$45.9m
- China: US$29.1m
- India: US$13.6m
- Brazil: US$9m
- Netherlands: US$7.7m
- Indonesia: US$7.6m
- United States: US$5.6m
- Belgium: US$4.5m
- Côte d’Ivoire: US$3.7m
- Vietnam: US$3.5m
- France: US$3.1m
- United Kingdom: US$2.8m
- Denmark: US$2.5m
- Singapore: US$1.4m
- Germany: US$1.2m
- Spain: US$1.2m
- Pakistan: US$1.1m
- South Africa: US$1m
- Malaysia: US$899.5k
- Portugal: US$685.8k
- Nigeria: US$613.1k
- Philippines: US$604.4k
- South Korea: US$475.8k
- Ireland: US$444.6k
- Hong Kong SAR China: US$351.7k
- Dominican Republic: US$334.4k
- Sri Lanka: US$305.5k
- Sweden: US$236.8k
- Jamaica: US$194.2k
- Canada: US$192.9k
- Cameroon: US$187.2k
- Togo: US$164.9k
- United Arab Emirates: US$139.6k
- Türkiye: US$116.5k
- Italy: US$111.8k
- Venezuela: US$107.8k
- Poland: US$94.5k
- Myanmar (Burma): US$94.2k
- Slovakia: US$93.6k
- Egypt: US$93.5k
- Lebanon: US$92.8k
- Ecuador: US$89.1k
- Czechia: US$80.2k
- Greece: US$62.8k
- Austria: US$60.4k
- Ghana: US$59.4k
- Australia: US$57.4k
- Israel: US$53.8k
- Cambodia: US$53.2k
- Colombia: US$37.1k
- Japan: US$35.8k
- Tanzania: US$30.3k
- Hungary: US$20.7k
- Switzerland: US$20.5k
- Bulgaria: US$17.7k
- Nicaragua: US$17.3k
- New Zealand: US$16.6k
- Costa Rica: US$15.6k
- Bangladesh: US$14.3k
Trade value (US$) no reported trade < US$64.5kUS$64.5k+US$451.8k+US$3.3m+> US$9.4m
Imports: 186
- United States: US$59.9m
- Canada: US$11.7m
- Netherlands: US$10m
- South Korea: US$9.7m
- Hong Kong SAR China: US$9.4m
- France: US$9.4m
- United Kingdom: US$8.8m
- Bangladesh: US$8.7m
- Germany: US$8.5m
- Malaysia: US$7.5m
- Mexico: US$7.4m
- Japan: US$7.2m
- China: US$6.9m
- Australia: US$6.2m
- Nigeria: US$5.8m
- Philippines: US$5.1m
- Spain: US$4.8m
- Indonesia: US$4.2m
- Saudi Arabia: US$3.3m
- Portugal: US$2.8m
- Vietnam: US$2.8m
- Singapore: US$2.5m
- Pakistan: US$2.3m
- United Arab Emirates: US$2.2m
- Poland: US$2.1m
- Belgium: US$2.1m
- Sri Lanka: US$1.8m
- Italy: US$1.7m
- Russia: US$1.4m
- South Africa: US$1.1m
- Israel: US$973.3k
- Ireland: US$899.4k
- Cambodia: US$851.2k
- New Zealand: US$817.7k
- Cameroon: US$775.1k
- Senegal: US$738.7k
- Ghana: US$674.4k
- Thailand: US$626.2k
- Switzerland: US$571k
- Macao SAR China: US$536.8k
- Angola: US$526.5k
- Taiwan: US$522.8k
- Mauritius: US$505.2k
- Denmark: US$496.7k
- Guinea: US$461.5k
- Kuwait: US$451.8k
- Czechia: US$443.8k
- Nepal: US$432.8k
- Sweden: US$421.1k
- Botswana: US$406.8k
- India: US$392.9k
- Laos: US$326.2k
- Gambia: US$311.5k
- Hungary: US$304.8k
- Brunei: US$299.9k
- Qatar: US$292.4k
- Timor-Leste: US$283k
- Oman: US$278.8k
- Finland: US$252.2k
- Paraguay: US$251.9k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Taiwan | US$86.8m | 36.4% |
| 2 | Thailand | US$45.9m | 19.2% |
| 3 | China | US$29.1m | 12.2% |
| 4 | India | US$13.6m | 5.7% |
| 5 | Brazil | US$9m | 3.8% |
| 6 |  Netherlands | US$7.7m | 3.2% |
| 7 |  Indonesia | US$7.6m | 3.2% |
| 8 | United States | US$5.6m | 2.3% |
| 9 |  Belgium | US$4.5m | 1.9% |
| 10 |  Côte d’Ivoire | US$3.7m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$59.9m | 25.1% |
| 2 |  Canada | US$11.7m | 4.9% |
| 3 | Netherlands | US$10m | 4.2% |
| 4 |  South Korea | US$9.7m | 4.1% |
| 5 |  Hong Kong SAR China | US$9.4m | 4% |
| 6 | France | US$9.4m | 3.9% |
| 7 | United Kingdom | US$8.8m | 3.7% |
| 8 |  Bangladesh | US$8.7m | 3.6% |
| 9 |  Germany | US$8.5m | 3.5% |
| 10 |  Malaysia | US$7.5m | 3.1% |
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 statutory rate is 50%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard ; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
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$238.7m 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 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$86.8m in 2024 (36.4% of world exports).
Which countries can export these goods to the UK duty-free?
174 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 applies. Pick a country above to see its rate.
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.