HS 110720 Roasted

Quick Answer: Roasted malt and roasted wheat flour imported under HS 110720 enter the UK at 127.00 GBP per 1000 kg, the EU at 152.00 EUR per 1000 kg, and the US at 0.42¢/kg under the MFN rate, with preferential rates available for certain trade partners. This classification specifically covers malt and wheat flour that has undergone a roasting process, altering their flavor and color, typically for use in brewing or baking. Importers should be aware of the significant duty rate differences across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific preferential rates for each import.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1107200000 127.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1107200000 152.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1107200000 0.42¢/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 1107.20?

Imports of Roasted 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 110720 cover?

This subheading covers malt that has been roasted or kiln-dried. According to the World Customs Organization's Harmonized System Explanatory Notes, this category specifically includes malt that has undergone a process of heating to alter its color, flavor, and aroma, typically for use in brewing or distilling. The USITC Harmonized Tariff Schedule and the EU TARIC system define this as malt that has been subjected to temperatures sufficient to cause browning and develop characteristic roasted flavors, distinguishing it from simply dried malt.

What falls outside HS 110720?

The following products are excluded from HS 110720: unmalted grains, malt that has only been dried without roasting (classified under HS 110710), and malt that has been further processed into flours, meals, or flakes. For instance, malt flour for baking or malt extracts used as food ingredients would be classified in different headings, such as Chapter 11 or Chapter 19, depending on the specific form and intended use, and are not considered "roasted" in the context of this subheading.

What are common classification mistakes for HS 110720?

A common error is misclassifying roasted malt based solely on its color without considering the roasting process itself. General Interpretative Rule 1 and Rule 3 of the Harmonized System are crucial here. Importers may mistakenly classify heavily colored but unroasted malt under 110720, or conversely, classify malt that has undergone a light roasting process but is intended for a different end-use under a more general heading. Accurate identification of the specific processing step is paramount.

How should importers classify products under HS 110720?

The correct procedure for classifying products under HS 110720 involves a thorough examination of the product's processing history and intended use. Importers and customs brokers must verify that the malt has undergone a distinct roasting or kiln-drying process that significantly alters its characteristics. Consulting the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is essential to confirm the definition of "roasted" and ensure accurate classification.

How is the duty calculated for products under HS 110720?

A 100 kg shipment of "Carafa Special" roasted malt, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared value ($300 USD × 0.15 = $45.00). However, if the product were subject to a specific duty rate per unit of weight, for example, $0.15 per kg, the duty would be $15.00 ($0.15/kg × 100 kg). For this example, we will use a hypothetical specific duty of $0.15 per kg.

Which trade agreements reduce duties for HS 110720?

Several free trade agreements may reduce the applicable duty rate for HS 110720, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the EU-UK Trade and Cooperation Agreement can provide preferential rates, often Free, for originating goods. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and origin of the goods.

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Which HS Codes Are Related?

HS 110710 HS 071120 HS 760720 HS 100710 HS 261310 HS 080620

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 110720 (Roasted malt)?

Import duty rates for HS code 110720, which covers roasted malt, vary significantly by country. For example, the UK's tariff shows a rate of 127.00 GBP per 1000 kg. The EU's TARIC system may list rates such as 152.00 EUR per 1000 kg. In the United States, the rate can be around 0.42 cents per kilogram. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.

How is the import duty for roasted malt (HS 110720) calculated, and can you provide an example?

The calculation of import duty for HS code 110720 typically depends on whether the duty is ad valorem (based on value) or specific (based on quantity). Using the UK example of 127.00 GBP / 1000 kg: If an importer brings in 5,000 kg of roasted malt, the duty would be calculated as (5,000 kg / 1000 kg) * 127.00 GBP = 5 * 127.00 GBP = 635.00 GBP. Always verify the unit of measure and the exact rate from the official tariff.

What are the classification criteria for HS code 110720, distinguishing it from other malt products?

HS code 110720 specifically covers 'Roasted' malt. The key classification criterion is that the malt must have undergone a roasting process, which alters its color, flavor, and aroma, typically for use in brewing or as a food ingredient. This distinguishes it from unmalted grains, malt that is not roasted (classified under 110710), or other processed cereals. The roasting process is the defining characteristic for this subheading.

Which common trade agreements offer preferential duty rates for HS code 110720, and what documentation is needed?

Preferential duty rates for HS code 110720 are often available under various trade agreements. For instance, the provided sample rates indicate 'Free' access under agreements with countries or blocs denoted by codes like A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG. To claim these preferential rates, importers typically need a valid Certificate of Origin (COO) issued by the exporting country's competent authority, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement.

Are there specific documentation requirements beyond a Certificate of Origin for importing roasted malt (HS 110720)?

While a Certificate of Origin is crucial for preferential duty claims, other documentation may be required for importing roasted malt under HS code 110720. This can include a commercial invoice detailing the product and its value, a packing list, a bill of lading or air waybill for transport, and potentially a phytosanitary certificate if required by the importing country's agricultural or food safety authorities to ensure the product is free from pests and diseases. Importers should consult the importing country's customs regulations and the specific requirements of their national plant protection organization.