HS 110430 Germ of cereals, whole, rolled, flaked or ground

Import duty rates for HS code 110430, 'Germ of cereals, whole, rolled, flaked or ground,' vary significantly by importing country and trade agreements. For example, the UK's tariff shows rates such as 63.00 GBP / 1000 kg or 62.00 GBP / 1000 kg, while the EU's TARIC might list rates like 75.00 EUR / 1000 kg or 76.00 EUR / 1000 kg. Some countries may also apply ad valorem duties, such as 4.5% or 20%. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment. For instance, under the UK Global Tariff, preferential rates can be Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) for goods originating from countries with which the UK has a trade agreement.

The calculation method depends on whether the duty is a specific rate (per unit of weight or quantity) or an ad valorem rate (a percentage of the value). For a specific rate, like 63.00 GBP per 1000 kg, if you import 5,000 kg of cereal germ, the duty would be (5,000 kg / 1000 kg) * 63.00 GBP = 315.00 GBP. If the duty were an ad valorem rate of 4.5%, and the customs value of the shipment was 10,000 GBP, the duty would be 4.5% of 10,000 GBP = 450.00 GBP. Always use the declared customs value and the correct quantity as per the import declaration.

HS code 110430 covers the germ of cereals, which is the embryo of the cereal grain. This germ can be presented in its whole state, or it can be processed by rolling, flaking, or grinding. The key is that the product is derived from cereal grains (like wheat, maize, rice, barley, etc.) and specifically consists of the germ component. Products that are not derived from cereals, or are whole cereal grains not specifically processed into germ, would fall under different HS codes. For example, whole cereal grains are typically found in Chapter 10, while flours of cereals are in Chapter 11 but under different subheadings.

Standard import documentation for HS code 110430 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates under trade agreements. Phytosanitary certificates might be required to ensure the goods meet the agricultural and health standards of the importing country, especially for food-grade products. Always verify the specific documentation requirements with the customs authority of the destination country.

Many trade agreements can provide preferential duty rates for HS code 110430. For instance, the UK's Global Tariff lists 'Free' rates for goods originating from countries like Australia (AU), Bahrain (BH), Canada (CA - not listed in sample but common), Chile (CL), Colombia (CO), the EU (D, E), Israel (IL), Jordan (JO), South Korea (KR), Malaysia (MA), Oman (OM), Pakistan (P), Panama (PA), Peru (PE), Singapore (SG), and others, provided the necessary rules of origin are met. Similarly, the EU TARIC system offers reduced or zero duties for goods originating from countries with which the EU has preferential trade agreements. Importers must ensure they have the correct proof of origin to benefit from these agreements.