UK Global Tariff · commodity code · HS 1005.90
1005 90 00 20: Flint maize of specific weight equal to or more than 75.5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing
Maize (corn), not for sowing
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 1005 Maize (corn)
- 1005 90 00 00 Other
- 1005 90 00 20 Flint maize of specific weight equal to or more than 75.5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
- Legal act
- S.I. 2020/1432
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) | — | Free |
| 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 | |
| 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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico, Peru | 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–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 |
| 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–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 |
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 1005.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | £184.2m | 34.8% | +166.5% |
 France | £81.6m | 15.4% | -11.3% |
 Ireland | £54.2m | 10.2% | +5.2% |
 Canada | £50.1m | 9.5% | -65.2% |
 Brazil | £35.2m | 6.6% | +197.7% |
 Argentina | £34.8m | 6.6% | +0.5% |
 Poland | £25.4m | 4.8% | -74.6% |
 Ukraine | £23.7m | 4.5% | -31.2% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 130% Third-country duty 2 tariff lines USA specific or compound duty General (MFN) 2 tariff lines Canada Free Third-country duty 6 tariff lines 
Mexico Free – 20% Third-country duty 4 tariff lines · average 5% Brazil Free – 7.2% Third-country duty 2 tariff lines · average 3.6% Argentina 7.2% Third-country duty 11 tariff lines 
Peru Free Third-country duty 7 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 3% Third-country duty 7 tariff lines · average 1% · 4× specific or compound duty 
Taiwan Free Third-country duty 4 tariff lines 
GCC Free Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line UK lines: 1005.90
Legal notes
Notes
1.
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
Commodity code 1005 90 00 20 is a line of the UK Global Tariff under HS subheading 1005.90 (maize (corn), other).
The third-country duty is free.
145 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 Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of maize (corn), not for sowing (HS 1005.90) into the UK came to £529.7m between September 2025 and August 2026 (down 7% on the year before); United States supplied 35%, followed by France.
For the same subheading, the Türkiye duty is 130%, the Canada duty is free, the Mexico duty is 0%–20%, the Brazil duty is 0%–7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–3%, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
The UK imported goods of subheading 1005.90 worth US$662m in 2024; the largest supplier was Poland.
Questions and answers
What is the UK import duty for commodity code 1005 90 00 20?
The third-country duty in the UK Global Tariff is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1005 90 00 20?
145 countries have a preferential rate on this line, 145 of them at 0%, under DCTS Comprehensive, European Union and CARIFORUM 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 1005 90 00 20?
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 1005.90 as a whole, the largest supplier in 2024 was Poland (US$130m), followed by Canada.