Commodity information for 1106301000

Overview

Import

The commodity code for importing is 1106301000.

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

Importing from outside the UK is subject to a third country duty of 10.00 % 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 11063010.

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. 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) Rate of passage through a sieve with an aperture of 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 2mm;
    • (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 1.25mm.

Additional chapter notes

  • 1. For the purposes of heading 1106, the terms ‘flour’, ‘meal’, and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
    • (a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
    • (b) in the case of nuts of headings 0801 and 0802 at least 50% by weight passes through a woven metal wire cloth sieve with an aperture of 2.5 mm.
  • 2. The term “denatured” as regards code 1106 20 10 applies when:
    • the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and
    • separation of the goods and the denaturant is not economically viable
Denaturant Minimum quantity to be used (in g) per 100kg of denatured product
(1) (2)
Fish oil or fish liver oil, filtered but not deodorised or decolourised, with no additives 1,000
Fish meal of subheading 2301 20 00, having a characteristic odour and containing by weight in the dry matter at least: 62.5 % crude protein and 6 % crude lipids (fatty matter) 5,000

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 10.00 % 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 6.50 % 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
Import control of organic products Conditions 01/01/2021 CD808
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
Chile (CL) Tariff preference 0.00 % 01/01/2021
Colombia (CO) Tariff preference 0.00 % 01/01/2021
Ecuador (EC) Tariff preference 0.00 % 01/01/2021
Egypt (EG) 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
Mexico (MX) 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
Norway (NO) 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
Peru (PE) 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 0.00 % 01/01/2021
South Africa (ZA) Tariff preference 0.00 % 01/01/2021
South Korea (KR) Tariff preference 0.00 % 01/01/2021
Turkey (TR) Tariff preference 0.00 % 20/01/2021
Ukraine (UA) Tariff preference 0.00 % 01/01/2021
Vietnam (VN) Tariff preference 5.40 % 01/01/2021
Liechtenstein (LI) Preferential tariff quota Order No: 050944  0.00 % 01/01/2021
(31/12/2021)
Switzerland (CH) Preferential tariff quota Order No: 050944  0.00 % 01/01/2021
(31/12/2021)
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

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.

Last updated: 6 May 2021 View latest amendments