HS 110100 Wheat flour

Quick Answer: Wheat flour imported under HS 110100 enters the UK at 143.00 GBP per 1000 kg, the EU at 172.00 EUR per 1000 kg, and the US at rates ranging from 0.7¢/kg to 2.3¢/kg, with some preferential rates being duty-free. This Harmonized System code specifically covers wheat or meslin flour. Importers and customs brokers should note that while the US offers duty-free entry for certain trade partners, other jurisdictions apply specific per-kilogram duties. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin provisions for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1101001500 143.00 GBP / 1000 kg — —
1101009000 143.00 GBP / 1000 kg — —
1101001100 143.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1101001100 172.00 EUR / 1000 kg — —
1101001500 172.00 EUR / 1000 kg — —
1101009000 172.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1101000010 — — ["kg"]
1101000030 — — ["kg"]
1101000060 — — ["kg"]
11010000 0.7¢/kg Free (17 programs) —
1101000020 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 1101.00?

Imports of Wheat flour may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 110100 cover?

This subheading covers wheat flour, which is defined by the World Customs Organization (WCO) as the fine powder obtained by grinding wheat. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this includes flours derived from common wheat (Triticum aestivum) and durum wheat (Triticum durum). The product must be primarily composed of wheat and intended for human or animal consumption, with a moisture content typically not exceeding 15% by weight.

What falls outside HS 110100?

The following products are excluded from HS 110100: flours derived from other cereals, such as rye flour (HS 1102) or maize flour (HS 1104); preparations of cereals, such as pasta (HS 1902) or breakfast cereals (HS 1904); and wheat groats and meal (HS 1103). Also excluded are wheat germ (HS 1103) and any flours that have undergone significant processing beyond simple grinding, such as pre-cooked or instant flours that are classified under Chapter 19.

What are common classification mistakes for HS 110100?

A common error is misclassifying blended flours. If a flour is a blend of wheat and other grains, its classification depends on the predominant ingredient. According to General Rule of Interpretation (GRI) 3(b), mixtures are generally classified as if they consisted of the material or component which gives them their essential character. For instance, a blend where wheat is the principal component would still fall under HS 110100, but if another cereal predominates, it would be classified elsewhere.

How should importers classify products under HS 110100?

The correct procedure for classifying wheat flour under HS 110100 involves verifying the composition of the product. Importers and customs brokers must confirm that the product is derived solely from wheat and has undergone only the process of grinding. Reviewing the product's technical specifications, including its moisture content and the absence of significant additives or further processing, is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, will confirm the precise scope of the subheading.

How is the duty calculated for products under HS 110100?

A 20-kilogram bag of all-purpose wheat flour declared at a customs value of $15.00 USD would attract a US duty of $0.60. This is calculated using the Most Favored Nation (MFN) duty rate of 4% ad valorem, applied to the declared value ($15.00 × 0.04 = $0.60). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1101.00.0000.

Which trade agreements reduce duties for HS 110100?

Several free trade agreements may reduce the applicable duty rate for HS 110100, including the United States-Mexico-Canada Agreement (USMCA), under which originating wheat flour from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from countries like Australia and Japan, often resulting in duty-free entry, with specific origin documentation required.

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Which HS Codes Are Related?

HS 110220 HS 110510 HS 100111 HS 230230 HS 110311 HS 110430

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for wheat flour (HS 110100) into the UK, EU, and US?

Import duty rates for HS code 110100 (Wheat flour) vary by destination.

United Kingdom: The standard rate is 143.00 GBP per 1000 kg. This is an 'ad valorem' duty, meaning it's calculated based on the value of the goods, but it's expressed as a specific amount per unit of weight. For example, if you import 5000 kg of wheat flour valued at £1000, the duty would be (143.00 GBP / 1000 kg) * 5000 kg = 715.00 GBP.

European Union: The Common Customs Tariff (TARIC) rate is 172.00 EUR per 1000 kg. Similar to the UK, this is a specific duty based on weight. For 5000 kg of wheat flour valued at €1000, the duty would be (172.00 EUR / 1000 kg) * 5000 kg = 860.00 EUR.

United States: The US Harmonized Tariff Schedule (USHTS) lists a Most Favored Nation (MFN) duty rate of 0.7¢/kg. For 5000 kg of wheat flour, the duty would be 0.007 USD/kg * 5000 kg = 35.00 USD. It's crucial to check the USITC for the most current rates and any applicable additional duties or taxes.

Always consult the official customs tariff for the importing country for the definitive rates applicable to your specific shipment.

What specific criteria define 'wheat flour' for HS classification under 110100?

HS code 110100 covers 'Wheat or meslin flour'. For classification purposes, 'flour' generally refers to the fine powder obtained by grinding wheat or meslin (a mixture of wheat and rye). Key classification criteria include:

  • Source Material: Must be derived from wheat or meslin.
  • Processing: Typically produced by milling or grinding.
  • Particle Size: Generally a fine powder, though specific particle size definitions are not always explicitly stated in the heading itself but may be clarified by explanatory notes or national tariff rulings.
  • Purity: Should not be significantly mixed with other substances or ingredients that would change its essential character. For example, flour with added vitamins or minerals might be classified under a different heading if these additions are significant or if the heading specifically covers such fortified products.

Importers should ensure their product strictly meets the definition of wheat flour to avoid misclassification. If the product contains significant additives or is processed beyond simple milling, a more detailed HS code investigation is recommended.

Are there preferential duty rates for wheat flour (HS 110100) under trade agreements?

Yes, preferential duty rates for HS 110100 (Wheat flour) are available under various trade agreements, significantly reducing or eliminating duties for qualifying imports. For instance:

  • United States: The USHTS lists 'Free' (often denoted by 'A+' or similar indicators) for imports from countries like Australia (AU), Canada (CA - under USMCA), Chile (CL), Mexico (MX - under USMCA), and others under specific trade preferences. For example, imports from Australia may be duty-free.
  • United Kingdom: The UK Global Tariff may offer reduced or zero duties for goods originating from countries with which the UK has a Free Trade Agreement (FTA), such as certain Commonwealth countries or countries with continuity agreements post-Brexit.
  • European Union: The EU's TARIC system incorporates preferential rates stemming from its extensive network of FTAs with countries worldwide. Imports from countries like Canada (under CETA) or Japan (under JEFTA) may benefit from preferential treatment.

To claim preferential treatment, importers must possess a valid Proof of Origin (e.g., a Certificate of Origin or a declaration on the invoice) issued by the exporter, demonstrating that the wheat flour originates from a country benefiting from the specific trade agreement. This documentation is critical for customs authorities.

What documentation is typically required for importing wheat flour (HS 110100)?

Importing wheat flour (HS 110100) requires standard international trade documentation, along with potential specific requirements depending on the destination country's regulations and any applicable trade agreements. Essential documents usually include:

  1. Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
  2. Bill of Lading (for sea freight) or Air Waybill (for air freight): Proof of shipment and contract of carriage.
  3. Packing List: Itemizing the contents of each package, including weights and dimensions.
  4. Certificate of Origin: Crucial if claiming preferential duty rates under a Free Trade Agreement. This document verifies the country of origin of the wheat flour.
  5. Phytosanitary Certificate: Many countries require this certificate, issued by the competent authority of the exporting country, to ensure the wheat flour is free from pests and diseases and meets the importing country's plant health regulations.
  6. Import License/Permit: Some countries may require an import license for agricultural products like flour.
  7. Laboratory Analysis Certificate: May be requested to verify the composition, quality, or compliance with specific standards (e.g., moisture content, ash content, gluten levels).

Importers and customs brokers must verify the specific documentation requirements with the customs authorities of the destination country well in advance of shipment to ensure smooth clearance and avoid delays or penalties.