Working Tariff Document of New Zealand · tariff item · HS 1102.90
1102.90.10.19: Cereal flours; n.e.c. in heading 1102
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1102.90 Cereal flours other than of wheat or meslin: other
UK specific or compound duty Third-country duty 5 tariff lines 
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 40.5% Third-country duty 5 tariff lines 
USA Free – 12.8% General (MFN) 5 tariff lines · average 7.3% · 2× specific or compound duty 
Canada Free General (MFN) 5 tariff lines · 1× specific or compound duty 
Mexico 10% General (MFN) 2 tariff lines 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 6 tariff lines 
Peru Free – 6% General (MFN) 2 tariff lines · average 3% 
Japan 15% – 25% General (MFN) 8 tariff lines · average 22.3% · 3× specific or compound duty 
Taiwan 25% General (MFN) 3 tariff lines · 2× specific or compound duty 
GCC Free General (MFN) 7 tariff lines 
Switzerland Free General (MFN) 14 tariff lines · 11× specific or compound duty 
Norway Free General (MFN) 3 tariff lines · 2× specific or compound duty 
North Macedonia 10% – 15% General (MFN) 5 tariff lines · average 11% 
Nigeria 20% General (MFN) 2 tariff lines New Zealand lines: 1102.90
Binding rulings for similar goods
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.
- N302246 U.S. CBP
The tariff classification of Corn Flour and Rice Flour from Spain
- N300585 U.S. CBP
The tariff classification of Amaranth Grain Flour and Barley from India
- N290667 U.S. CBP
The tariff classification of Rice Flours from Japan.
-
The tariff classification of Brewing Spent Grains from Belgium
Legal notes
Notes
1. This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
Tariff item 1102.90.10.19 is a line of the Working Tariff Document of New Zealand under HS subheading 1102.90 (cereal flours other than of wheat or meslin: other).
The normal tariff rate is 5%, and quantities are declared in KGM.
For the same subheading, the Türkiye duty is 40.5%, the US duty is 0%–12.8%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 0%–6%, the Japan duty is 15%–25%, the Taiwan duty is 25%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–15% and the Nigeria duty is 20%.
New Zealand imported goods of subheading 1102.90 worth US$7m in 2024; the largest supplier was Australia.
Questions and answers
What is the New Zealand import duty for tariff item 1102.90.10.19?
The normal tariff rate in the Working Tariff Document of New Zealand is 5%; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does New Zealand import these goods from?
For subheading 1102.90 as a whole, the largest supplier in 2024 was Australia (US$3m), followed by Thailand.