HS 110220 Maize (corn) flour

Quick Answer: Maize (corn) flour imported under HS 110220 enters the US at 0.3¢/kg under the MFN rate, the EU at 173.00 EUR/1000 kg, and the UK at 144.00 GBP/1000 kg. This code specifically covers flour derived from maize (corn), excluding other forms like meal or groats. Importers should be aware that preferential trade agreements can significantly alter these rates in each jurisdiction. For instance, the US offers duty-free entry for certain trading partners. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on origin and destination.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1102200000 — — —
1102201000 144.00 GBP / 1000 kg — —
1102209000 82.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1102200000 — — —
1102201000 173.00 EUR / 1000 kg — —
1102209000 98.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1102200000 0.3¢/kg Free (17 programs) ["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 1102.20?

Imports of Maize (corn) 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, GSP, and 14 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 110220 cover?

This subheading covers maize (corn) flour, which is derived from the milling of maize and is characterized by a fineness of grind that typically passes through a sieve of a specific mesh size, as defined by the World Customs Organization's Harmonized System Explanatory Notes. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, confirm that this classification applies to flour where the maize has been ground to a degree that it is no longer recognizable as whole or broken kernels, and is primarily used for food preparation. The product must be exclusively derived from maize.

What falls outside HS 110220?

The following products are excluded from HS 110220: maize groats and meal (HS 1104), which are coarser than flour; products containing significant amounts of other grains or ingredients; and chemically modified maize starches (HS 3505.10), which are not considered simple flour. For instance, cornmeal, which is a coarser grind, would typically fall under HS 1104. Similarly, a blend of maize flour with wheat flour would be classified based on its predominant component or under a composite goods heading, not solely as maize flour.

What are common classification mistakes for HS 110220?

A common error is misclassifying maize flour based on its intended use rather than its physical characteristics. For example, if maize flour is further processed into a specific food product, it should not be classified as the finished product under HS 110220. Additionally, confusion can arise with other maize products like grits or meal, which have different particle sizes and are classified under HS 1104. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 110220?

The correct procedure for classifying maize flour under HS 110220 involves a thorough examination of the product's physical characteristics, particularly its particle size and degree of milling, and its sole origin from maize. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the relevant Explanatory Notes from the WCO. Verification of the product's composition and processing method is essential to ensure it meets the definition of maize flour and is not a coarser meal or a more processed derivative.

How is the duty calculated for products under HS 110220?

A 1000 kg shipment of "Yellow Corn Flour" declared at a customs value of $500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value ($500 USD × 1.5% = $7.50), and an additional specific duty of $0.015 per kilogram ($0.015/kg × 1000 kg = $15.00). The total duty is the higher of the two, which is $15.00, as published in the USITC Harmonized Tariff Schedule. Note that in this example, the specific duty is higher than the ad valorem duty.

Which trade agreements reduce duties for HS 110220?

Several free trade agreements may reduce the applicable duty rate for HS 110220. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating maize flour from Canada or Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, demonstrating that the goods meet the rules of origin.

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Which HS Codes Are Related?

HS 110812 HS 110100 HS 110423 HS 110510 HS 230210 HS 110820

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

FAQ

What are the typical import duty rates for HS code 110220 (Maize (corn) flour) into the UK and EU?

Import duty rates for HS code 110220 vary by destination and origin. For the UK, under the UK Global Tariff, the standard MFN (Most Favoured Nation) rate is often 144.00 GBP per 1000 kg. For the EU, under TARIC, the standard MFN rate can be 173.00 EUR per 1000 kg. These rates are specific to the physical form and processing of the maize flour. Always consult the latest UK Trade Tariff or EU TARIC database for the most current and applicable rates based on your specific import scenario.

How is the import duty for maize flour (HS 110220) calculated in the UK, and can you provide an example?

In the UK, the duty for HS 110220 is typically calculated on a per-unit basis, such as GBP per 1000 kg. For example, if the duty rate is 144.00 GBP / 1000 kg and you import 5,000 kg of maize flour, the calculation would be: (5,000 kg / 1000 kg) * 144.00 GBP = 720.00 GBP. This is a specific example, and the actual rate applicable will depend on the origin of the goods and any preferential trade agreements in place.

What are the key classification criteria to ensure maize flour (HS 110220) is correctly classified?

To correctly classify maize flour under HS code 110220, the primary criterion is that the product must be derived from maize (corn) and processed into flour. This typically involves milling the grain to a fine or coarse powder. The degree of processing is important; if the maize has undergone further significant processing beyond milling, such as pre-gelatinization or modification, it might fall under a different HS code. The WCO (World Customs Organization) Harmonized System Explanatory Notes provide detailed guidance on the distinction between flours and other processed cereal products.

Which trade agreements offer preferential duty rates for maize flour (HS 110220) into the UK or EU, and what documentation is typically required?

Both the UK and EU have numerous trade agreements that can provide preferential duty rates, often resulting in 'Free' entry or significantly reduced tariffs. For instance, agreements with countries like Australia (AU), Canada (CA), or the United States (US) may offer preferential treatment. To claim these preferential rates, importers must typically provide a Certificate of Origin (COO) or an Origin Declaration issued by the exporter, demonstrating that the goods originate from a country with a preferential trade agreement in force. Specific documentation requirements can vary by agreement, so consulting the relevant trade agreement text and customs authorities is crucial.

Are there specific documentation requirements beyond the Certificate of Origin for importing maize flour (HS 110220) into the EU?

When importing maize flour (HS 110220) into the EU, standard import documentation such as a commercial invoice, packing list, and bill of lading or air waybill is required. If preferential duty rates are claimed under a trade agreement, an appropriate proof of origin, such as an EUR.1 movement certificate or an origin declaration on the invoice (depending on the agreement and value), is necessary. Additionally, depending on the specific import circumstances and the country of origin, phytosanitary certificates might be required to ensure the goods meet the EU's plant health regulations. Always verify the latest import regulations with the customs authorities of the EU member state of importation.