Commodity information for 1006302716

Overview

Import

The commodity code for importing is 1006302716.

Goods are subject to Value added tax (0.00 %).

Importing from outside the UK is subject to a third country duty of 121.00 GBP / 1000 kg unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 10063027.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

Chapter 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.

  • 2. Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

  • 1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional chapter notes

  • 1. The following terms have the meanings hereunder assigned to them:

    • (a) ‘round grain rice’ (subheadings 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5.2 mm and of a length/width ratio of less than 2;
    • (b) ‘medium grain rice’ (subheadings 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5.2 mm but not exceeding 6.0 mm and of a length/width ratio of less than 3;
    • (c) ‘long grain rice’ (subheadings 1006 10 71, 1006 10 79, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6.0 mm;
    • (d) ‘paddy rice’ (subheadings 1006 10 30, 1006 10 50, 1006 10 71 and 1006 10 79): rice which has retained its husk after threshing;
    • (e) ‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;
    • (f) ‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;
    • (g) ‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;
    • (h) ‘broken rice’ (subheading 1006 40): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.
  • 2. The duty-rate applicable to mixtures of this chapter is as follows: (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.

  • 3. Spelt, hybrid maize, rice and hybrid sorghum shall be classified in the appropriate subheadings for sowing provided that:

    • - the goods comply with the Cereal Seeds Regulations 1974 or
    • - it is established that the goods are actually intended for sowing.

Section notes

  • 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Measures and restrictions for importing into the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/09/2019 03026
Third country duty 121.00 GBP / 1000 kg 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % Conditions 01/01/2021 CD727
Non preferential tariff quota Order No: 054119  0.00 % Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, European Union, Finland, France, Greece, Croatia, Hungary, Ireland, India, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Pakistan, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Thailand, United States 01/01/2021
Non preferential tariff quota Order No: 054130  0.00 % Austria, Australia, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, European Union, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Thailand, United States 01/01/2021
Non preferential tariff quota Order No: 054166  0.00 % Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, European Union, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia 01/01/2021
Restriction on entry into free circulation Conditions 01/01/2021 CD421
Import control of organic products Conditions 01/01/2021 CD808
Preferential tariff quota Order No: 057303  0.00 % 01/01/2021
(31/12/2021)
Albania (AL) Tariff preference 0.00 % 03/05/2021
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Canada (CA) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Georgia (GE) Tariff preference 0.00 % 01/01/2021
Ghana (GH) Tariff preference 0.00 % 05/03/2021
Iceland (IS) Tariff preference 0.00 % 01/01/2021
Israel (IL) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Jordan (JO) Tariff preference 0.00 % 01/05/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Kosovo (XK) Tariff preference 0.00 % 01/01/2021
Lebanon (LB) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Moldova (MD) Tariff preference 0.00 % 01/01/2021
Morocco (MA) Tariff preference 0.00 % 01/01/2021
North Macedonia (MK) Tariff preference 0.00 % 01/01/2021
Occupied Palestinian Territories (PS) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Singapore (SG) Tariff preference 97.00 GBP / 1000 kg 01/01/2021
Ukraine (UA) Tariff preference 0.00 % 01/01/2021
Australia (AU) Non preferential tariff quota Order No: 054129  0.00 % 01/01/2021
Ecuador (EC) Preferential tariff quota Order No: 057530  0.00 % 01/01/2021
(31/12/2021)
Egypt (EG) Preferential tariff quota Order No: 051797  0.00 % 01/01/2021
(31/12/2021)
India (IN) Non preferential tariff quota Order No: 054117  0.00 % 01/01/2021
Pakistan (PK) Non preferential tariff quota Order No: 054118  0.00 % 01/01/2021
Peru (PE) Preferential tariff quota Order No: 057222  0.00 % 01/01/2021
(31/12/2021)
Thailand (TH) Non preferential tariff quota Order No: 054112  0.00 % 01/01/2021
Thailand (TH) Non preferential tariff quota Order No: 054128  0.00 % 01/01/2021
United States (US) Non preferential tariff quota Order No: 054116  0.00 % 01/01/2021
United States (US) Non preferential tariff quota Order No: 054127  0.00 % 01/01/2021
United States (US) Additional duties 25.00 % 01/01/2021
Vietnam (VN) Preferential tariff quota Order No: 054730  0.00 % 01/01/2021
Vietnam (VN) Preferential tariff quota Order No: 054731  0.00 % Conditions 01/01/2021 CD984
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

There are no export measures for this commodity on this date.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

Tariff preference for UK-Canada agreement: re-imported goods

Q: Presentation of an endorsed certificate/licence
Document code Requirement Action
U088 Proofs of origin: Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Apply the mentioned duty
  No document provided Measure not applicable

Tariff preference for UK-Canada agreement: re-imported goods

Code Description
CD727

Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

Value added tax for All countries

Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

Restriction on entry into free circulation for All countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
L001 Import certificate/licence/document: Import licence AGRIM Entry into free circulation allowed
  1000.00 kg Entry into free circulation allowed
Y036 Particular provisions: The declared goods are exempted from the presentation of the concerned licence by virtue of Article 3 (1) points a, b, d and e and (2) of Commission Delegated Regulation (EU) 2016/1237 (OJ L 206) Entry into free circulation allowed
  Condition not fulfilled The entry into free circulation is not allowed

Restriction on entry into free circulation for All countries

Code Description
CD421

Entry into free circulation is subject to the presentation of an import licence AGRIM, issued in accordance with Commission Implementing Regulation (EU) 2016/1239 (OJ L 206).
Nevertheless, the import licence shall not be required relating to quantities not exceeding those set out in Part I of the Annex to Commission Delegated Regulation (EU) 2016/1237 (OJ L 206).

Import control of organic products for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C644 Other certificates: Certificate of inspection for organic products Import/export allowed after control
Y929 Particular provisions: Goods not concerned by Regulation (EC) No 834/2007 (organic products) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control of organic products for All countries

Code Description
CD808

If goods bear a reference to organic production in the labelling, advertising or accompanying documents, the declarant has to present the certificate of inspection C644 as referred to in the Article 33(1)(d) of the Regulation (EC) No 834/2007 (equivalent products). If the goods are not equivalent products, code Y929 must be declared.
Without prejudice to any measures or actions taken in accordance with Article 30 of Regulation (EC) No 834/2007 and/or Article 85 of Regulation (EC) No 889/2008, the release for free circulation in the Community of products not in conformity with the requirements of that Regulation shall be conditional on the removal of references to organic production from the labelling, advertising and accompanying documents.

Preferential tariff quota for Vietnam

B: Presentation of a certificate/licence/document
Document code Requirement Action
A031 Certificate of authenticity: Apply the mentioned duty
  No document provided Measure not applicable

Preferential tariff quota for Vietnam

Code Description
CD984

Vietnamese certificate of authenticity required to claim the duty preference.

Last updated: 6 May 2021 View latest amendments