UK Global Tariff · commodity code · HS 1001.99
1001 99 00 94: Wheat and meslin, other, other, other
Wheat and meslin (not seed, not durum)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 1001 Wheat and meslin
- Other
- 1001 99 00 00 Other
- 1001 99 00 94 Other
What you pay
Importing into UK
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 3
- Import controlPhytosanitary Certificate (import)
- Applies to goods from
- Afghanistan, India, Iran, Iraq, Mexico, Nepal, Pakistan, South Africa and 1 more
- Legal act
- 2020 No. 1527
- Documents
- N851
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- 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) | — | 79 GBP / 1000 kg |
| 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 |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | 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–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–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–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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 15.8 GBP / 1,000 kg |
| UK–Australia agreementQuota | Australia | 15.8 GBP / 1,000 kg |
| UK–New Zealand agreement | New Zealand | 39.5 GBP / 1,000 kg |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 1001.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Canada | £136m | 26.7% | -17.9% |
 Germany | £92.8m | 18.2% | -54.4% |
 Denmark | £80.5m | 15.8% | +253.7% |
 France | £61.1m | 12% | -54% |
 Lithuania | £32.1m | 6.3% | +160.2% |
 Sweden | £21.7m | 4.3% | +141.4% |
 Finland | £17.2m | 3.4% | +980.3% |
 Romania | £16.9m | 3.3% | -24.1% |
Same subheading in other tariffs
1001.99 Wheat and meslin, other, other
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 130% Third-country duty 3 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line Canada Free – 76.5% Third-country duty 2 tariff lines · average 38.3% 
Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% 
Brazil 9% Third-country duty 1 tariff line 
Argentina 10% Third-country duty 4 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 20% Third-country duty 6 tariff lines · average 6.7% · 3× specific or compound duty 
Taiwan 6.5% Third-country duty 2 tariff lines 
GCC Free Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty 
Norway specific or compound duty Third-country duty 2 tariff lines 
North Macedonia specific or compound duty Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line UK lines: 1001.99
- 1001 99 00 13With: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10.0% of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7.0% of broken and/or shrivelled grains, a maximum of 2.0% grains damaged by pests, a maximum of 0.5% sprouted grains, - a maximum of 1.0% of miscellaneous impurities (schwarzbesatz), - a hagberg falling number of a minimum of 230, - a protein content (13.5% moisture content) of a minimum of 14.6%
- 1001 99 00 15High quality common wheat: other
- 1001 99 00 40Medium quality common wheat
- 1001 99 00 50Low quality common wheat
- 1001 99 00 60Wheat and meslin, other, other, spelt
- 1001 99 00 92Wheat and meslin, other, other, meslin
- 1001 99 00 94Wheat and meslin, other, other, other
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.
- 600013150 HMRC
Dried wholegrain Spelt packaged in a paper bag and then a cardboard box
Legal notes
Commodity code 1001 99 00 94 is a line of the UK Global Tariff under HS subheading 1001.99 (wheat and meslin, other, other).
The third-country duty is a specific or compound duty: 79.00 GBP / 1000 kg.
154 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 79 GBP / 1000 kg.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of wheat and meslin (not seed, not durum) (HS 1001.99) into the UK came to £509.8m between September 2025 and August 2026 (down 20% on the year before); Canada supplied 27%, followed by Germany.
For the same subheading, the Türkiye duty is 130%, the Canada duty is 0%–76.5%, the Mexico duty is 0%–15%, the Brazil duty is 9%, the Argentina duty is 10%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–20%, the Taiwan duty is 6.5%, the GCC duty is free, the Switzerland duty is free and the Nigeria duty is 5%.
The UK imported goods of subheading 1001.99 worth US$804m in 2024; the largest supplier was Germany.
Questions and answers
What is the UK import duty for commodity code 1001 99 00 94?
The third-country duty in the UK Global Tariff is 79.00 GBP / 1000 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1001 99 00 94?
160 countries have a preferential rate on this line, 154 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 1001 99 00 94?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 1001.99 as a whole, the largest supplier in 2024 was Germany (US$289m), followed by Canada.
Typical products
Everyday names, not part of the legal text.