HS 110412 Rolled or flaked grains

Quick Answer: Rolled or flaked grains imported under HS 110412 enter the UK at rates such as 77.00 GBP/1000 kg, the EU at 93.00 EUR/1000 kg, and the US at 1.2¢/kg. This Harmonized System code specifically covers cereal grains that have been processed by rolling or flaking, such as rolled oats or flaked corn, excluding those that have undergone further processing like cooking or puffing. Importers should note that while the US offers preferential duty-free entry for certain trading partners, the UK and EU apply specific per-kilogram duties. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff line and applicable preferential rates for each jurisdiction to ensure accurate customs declarations and duty payments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1104120000 — — —
1104121000 77.00 GBP / 1000 kg — —
1104129000 152.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1104121000 93.00 EUR / 1000 kg — —
1104120000 — — —
1104129000 182.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
11041200 1.2¢/kg Free (17 programs) —
1104120090 — — ["kg"]
1104120010 — — ["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 1104.12?

Imports of Rolled or flaked grains 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 110412 cover?

This subheading covers products of cereals, other than sweet corn, of the description "rolled or flaked grains." According to the World Customs Organization's Harmonized System Nomenclature, this includes grains that have been processed by passing them through rollers to flatten them into flakes or by being rolled into thin sheets. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, encompassing items like rolled oats, flaked barley, and rolled wheat, provided they are not further processed to the extent of becoming a different product under another heading. These are typically prepared for human consumption or animal feed.

What falls outside HS 110412?

The following products are excluded from HS 110412: whole grains, cracked or kibbled grains, and grains that have undergone significant further processing such as malting, puffing, or pre-cooking. For instance, puffed rice, which is expanded by heat and pressure, is classified under HS 1904.10. Similarly, malted barley, often used in brewing, falls under HS 1107.10. Grains that are simply ground into flour or meal are also excluded, as they are classified under HS 1102, 1103, or 1104.20 depending on the specific form and processing.

What are common classification mistakes for HS 110412?

A common error is misclassifying products that are a mixture of rolled or flaked grains with other ingredients, such as breakfast cereals. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the classification of composite goods is determined by the essential character. If the rolled or flaked grain is merely an ingredient in a more complex product, such as a cereal bar or a ready-to-eat breakfast cereal containing added sugars and flavorings, it would likely be classified under a heading for prepared foods, such as HS 1904.10 or 1904.90, rather than HS 1104.12.

How should importers classify products under HS 110412?

The correct procedure for classifying products under HS 110412 involves a thorough examination of the product's processing and composition. Importers and customs brokers must first identify the base grain and confirm that the processing involves rolling or flaking. They should then consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is a mixture, the essential character must be determined to ensure it is not classified under a prepared food heading.

How is the duty calculated for products under HS 110412?

A shipment of 1,000 kilograms of rolled oats, declared at a customs value of $1,500 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) rate of 0.5% ad valorem, applied to the customs value ($1,500 USD × 0.005 = $7.50). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 1104.12.10.00. Note that specific subheadings within 1104.12 may have different rates, but for this example, the general MFN rate is applied.

Which trade agreements reduce duties for HS 110412?

Several free trade agreements may reduce the applicable duty rate for HS 110412, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating rolled or flaked grains from Canada and Mexico may enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Similarly, the EU's Generalized System of Preferences (GSP) may offer reduced or zero duties for originating products from certain developing countries, requiring a EUR.1 movement certificate or an origin declaration.

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Which HS Codes Are Related?

HS 110422 HS 110430 HS 110419 HS 110429 HS 110311 HS 110520

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 110412 (Rolled or flaked grains) into the UK and EU?

For imports into the UK, the standard duty rate under HS 110412 can be found in the UK Trade Tariff. For example, rolled oats might be subject to a rate such as 77.00 GBP per 1000 kg. For the EU, the TARIC database provides applicable duties. Rolled oats, for instance, could incur a duty of 93.00 EUR per 1000 kg. These rates are specific to the product and origin. Always verify the exact rate for your specific product and destination market in the official tariff schedules.

How is the duty calculated for HS 110412, and can you provide an example?

The duty for HS 110412 is typically calculated on a per-kilogram or per-1000-kilogram basis (specific duty). For example, if the duty rate for rolled oats is 1.2¢/kg and you import 5000 kg, the calculation would be: 5000 kg * 1.2¢/kg = 6000¢. Converting cents to dollars (100¢ = $1), this equals $60.00. If an ad valorem rate were applicable (though less common for this specific subheading), you would multiply the CIF (Cost, Insurance, and Freight) value of the goods by the percentage rate.

What are the classification criteria for goods to be classified under HS 110412 'Rolled or flaked grains'?

HS code 110412 covers grains (such as oats, barley, or wheat) that have been processed by rolling or flaking. This process flattens the grain, often to increase digestibility or alter texture for culinary uses. The key is that the grain must have undergone this specific mechanical treatment. Unprocessed grains, or grains processed by other means (e.g., pearled, crushed), would fall under different HS codes within Chapter 11.

Which trade agreements offer preferential duty rates for HS 110412 into the US, and what documentation is needed?

The USITC Harmonized Tariff Schedule (HTS) lists preferential rates under various trade agreements. For HS 110412, preferential rates may be available for goods originating from countries with which the US has agreements, such as Australia (AU), Canada (CA), Chile (CL), or South Korea (KR), often listed as 'Free' or a reduced rate. To claim these preferences, importers must provide a Certificate of Origin or other documentation as specified by the relevant trade agreement, demonstrating that the goods meet the rules of origin. Consult the HTSUS for specific country codes and requirements.

Are there specific documentation requirements beyond a commercial invoice and packing list for importing rolled or flaked grains under HS 110412?

While a commercial invoice, packing list, and bill of lading are standard, importing HS 110412 may require additional documentation depending on the destination country's regulations and the specific type of grain. For example, phytosanitary certificates may be required to ensure the goods are free from pests and diseases, especially for agricultural products. Importers should also be prepared to provide proof of origin to claim preferential duty rates under trade agreements. It is advisable to consult the importing country's customs authority or a customs broker for a comprehensive list of required documents.