UK Global Tariff · commodity code · HS 1107.10
1107 10 11 00: Malt, not roasted: In the form of flour
Malt, not roasted
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 1107 Malt, whether or not roasted
- 1107 10 00 00 Not roasted
- Of wheat
- 1107 10 11 00 In the form of flour
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.
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) | — | 148 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 | |
| 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–Australia agreement | Australia | 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–Mexico agreement | Mexico | 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 | 29.6 GBP / 1,000 kg |
| UK–New Zealand agreement | New Zealand | 74 GBP / 1,000 kg |
| UK–Türkiye agreement | Türkiye | 142 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 1107.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Sweden | £12.5m | 49.6% | -31.1% |
 Ireland | £5.1m | 20.1% | -27.6% |
 Germany | £3.5m | 13.7% | -53.4% |
 Finland | £2.9m | 11.5% | +3.5% |
 Poland | £659k | 2.6% | -24.3% |
 France | £298k | 1.2% | -28% |
 Belgium | £215k | 0.8% | -96.1% |
 Ukraine | £40k | 0.2% | +320.2% |
Same subheading in other tariffs
1107.10 Malt, whether or not roasted: not roasted
EU specific or compound duty Third-country duty 4 tariff lines 
Türkiye 10% – 23.1% Third-country duty 6 tariff lines · average 18.7% 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 4 tariff lines · 2× specific or compound duty 
Mexico Free Third-country duty 1 tariff line 
Brazil 9% – 12.6% Third-country duty 2 tariff lines · average 10.8% 
Argentina 12.6% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan specific or compound duty Third-country duty 4 tariff lines 
Taiwan 7.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 9 tariff lines · 5× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia 2% – 10% Third-country duty 4 tariff lines · average 8% 
Nigeria 5% Third-country duty 1 tariff line UK lines: 1107.10
Legal notes
In the UK Global Tariff, 1107 10 11 00 is one of 4 lines under subheading 1107.10, malt, whether or not roasted: not roasted.
The third-country duty is a specific or compound duty: 148.00 GBP / 1000 kg.
Goods from 144 countries can enter the UK at a preferential rate instead of the standard 148 GBP / 1000 kg; 139 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 malt, not roasted (HS 1107.10) worth £25.3m (down 47% on the year before), at an average of £0.55 per kg; Sweden supplied 50%, followed by Ireland.
For the same subheading, the Türkiye duty is 10%–23.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%–12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Taiwan duty is 7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2%–10% and the Nigeria duty is 5%.
The UK imported goods of subheading 1107.10 worth US$76m in 2024; the largest supplier was Sweden.
Questions and answers
What is the UK import duty for commodity code 1107 10 11 00?
The third-country duty in the UK Global Tariff is 148.00 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 1107 10 11 00?
144 countries have a preferential rate on this line, 139 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.
Where does the UK import these goods from?
For subheading 1107.10 as a whole, the largest supplier in 2024 was Sweden (US$36m), followed by Belgium.