HS 110313 Of maize (corn)
Quick Answer: Maize (corn) groats and meal imported under HS 110313 enters the UK at rates such as 144.00 GBP/1000 kg, the EU at rates such as 173.00 EUR/1000 kg, and the US at rates such as 0.3¢/kg. This classification specifically covers products derived from maize (corn) that have been processed into groats (coarsely ground kernels) or meal (finely ground kernels). These are distinct from whole maize or flour. Importers should be aware that specific rates can vary based on the exact processing method and origin country, as reflected in detailed tariff schedules. CustomTariffs aggregates this information, highlighting the importance of verifying the precise duty applicable to your specific import.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103130000 | — | — | — |
| 1103131000 | 144.00 GBP / 1000 kg | — | — |
| 1103139000 | 82.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103130000 | — | — | — |
| 1103131000 | 173.00 EUR / 1000 kg | — | — |
| 1103139000 | 98.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103130060 | — | — | ["kg"] |
| 11031300 | 0.3¢/kg | Free (17 programs) | — |
| 1103130020 | — | — | ["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 1103.13?
Imports of Of maize (corn) 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?
What products does HS 110313 cover?
This subheading covers flours, meals, and flakes of maize (corn), specifically those derived from the milling of maize. According to the World Customs Organization's Harmonized System Nomenclature, this category includes products like corn flour, corn meal (both coarse and fine), and corn flakes intended for human consumption or animal feed, provided they meet the specific processing criteria outlined in Chapter 11. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine these definitions, ensuring consistent classification of these maize-derived products.
What falls outside HS 110313?
The following products are excluded from HS 110313: whole or cracked maize grains (classified under HS 1005), maize starch (HS 1702 or 3505 depending on purity and use), and products where maize is merely an ingredient in a more complex preparation, such as corn bread mix (typically classified under HS 2106). Additionally, germinated maize or maize products with significant levels of bran or other outer layers not fully removed during milling may fall under different subheadings within Chapter 11 or even other chapters, depending on their specific characteristics and intended use.
What are common classification mistakes for HS 110313?
A common error is misclassifying products based on their end-use rather than their inherent physical characteristics as defined by the HS. For instance, corn grits intended for breakfast cereal production might be mistakenly classified under processed foods (Chapter 21) instead of their correct classification as maize meal under HS 110313. 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 to avoid such errors.
How should importers classify products under HS 110313?
The correct procedure for classifying products under HS 110313 involves a detailed examination of the product's composition and processing. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and review the explanatory notes for Heading 1103. Key factors include confirming the primary raw material is maize and that the product is in the form of flour, meal, or flakes, as opposed to whole grains or more processed items.
How is the duty calculated for products under HS 110313?
A shipment of 10,000 kilograms of fine corn meal, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 1.5% ad valorem, applied to the declared value: 1.5% × $5,000 USD = $75.00. However, if the product were classified under a specific quantity-based duty, for example, $0.015 per kilogram, the duty would be $0.015/kg × 10,000 kg = $150.00. It is imperative to check the specific duty basis in the relevant tariff.
Which trade agreements reduce duties for HS 110313?
Several free trade agreements may reduce the applicable duty rate for HS 110313. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating maize products may be eligible for duty-free entry. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries like Australia or New Zealand. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin declaration, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 110313 (Maize (corn) groats and meal) into the UK and EU?
For imports into the UK, the standard 'Most Favoured Nation' (MFN) duty rate for HS 110313 is 144.00 GBP per 1000 kg. However, preferential rates may apply under trade agreements. For example, imports from certain countries might benefit from a reduced rate of 82.00 GBP per 1000 kg. For the EU, the standard MFN duty is 173.00 EUR per 1000 kg, with preferential rates potentially as low as 98.00 EUR per 1000 kg for goods originating from countries with preferential trade agreements. Always verify the specific rate applicable to your goods based on their origin and the relevant trade agreement in force at the time of import. Consult the UK Trade Tariff or the EU TARIC database for definitive rates.
How is the import duty for HS 110313 calculated, and can you provide an example?
The duty for HS 110313 is typically calculated on a 'per unit' basis, specifically per 1000 kilograms (kg). For example, if the UK MFN duty rate is 144.00 GBP / 1000 kg and you are importing 5000 kg of maize groats, the calculation would be: (5000 kg / 1000 kg) * 144.00 GBP = 5 * 144.00 GBP = 720.00 GBP. It is crucial to ensure accurate weight declarations to avoid discrepancies in duty calculation. Some tariffs may also include ad valorem components or specific duties based on other units, so always check the full tariff description.
What are the key classification criteria for goods falling under HS code 110313?
HS code 110313 specifically covers 'Groats and meal of maize (corn)'. This means the product must be derived from maize (corn) and processed into groats (coarsely ground grain) or meal (finely ground grain). The key distinction is the degree of milling. Products that are simply crushed or broken maize kernels without further milling into groats or meal would typically fall under a different heading. The WCO's Explanatory Notes to Chapter 11 provide detailed guidance on the processing and characteristics that define these products. Importers must ensure their product's processing aligns with these definitions to avoid misclassification.
What documentation is typically required for importing goods classified under HS 110313?
Standard import documentation for HS 110313 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements (e.g., UK-EU Trade and Cooperation Agreement, or EU Free Trade Agreements), an Origin Declaration or Certificate of Origin is usually required. This document must certify that the goods originate in the partner country and meet the relevant Rules of Origin. Importers should also be prepared to provide proof of origin, such as supplier declarations, if requested by customs authorities. Always consult the specific import regulations of the destination country and any applicable trade agreement for precise requirements.
Which major trade agreements offer preferential duty rates for HS 110313, and what are some examples of these rates?
Several trade agreements can provide preferential duty rates for HS 110313. For instance, under the UK's Generalized scheme of Preferences (GSP), developing countries may receive reduced duties. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide, often resulting in reduced or zero duties for agricultural products like maize groats and meal, provided the Rules of Origin are met. For example, under certain EU FTAs, the duty rate could be significantly lower than the MFN rate, potentially around 98.00 EUR / 1000 kg or even Free. Similarly, the USITC's Harmonized Tariff Schedule lists preferential rates for goods from countries with which the US has trade agreements. Importers should consult the specific trade agreement between the exporting country and the importing country, and check the relevant tariff database (e.g., EU TARIC, UK Trade Tariff) to identify applicable preferential rates and their conditions.