HS 110812 Maize (corn) starch

Quick Answer: Maize (corn) starch imported under HS 110812 enters the UK at £138.00 per 1000 kg, the EU at €166.00 per 1000 kg, and the US with rates varying from 0.54¢/kg to Free depending on origin. This code specifically covers starch derived from maize, commonly known as corn starch, a widely used ingredient in food processing, manufacturing, and as a thickening agent. Importers should note the significant origin-based duty variations in the US market, potentially impacting landed costs. According to CustomTariffs data, understanding these specific rates is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1108120000 138.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1108120000 166.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1108120010 — — ["kg"]
11081200 0.54¢/kg Free (17 programs) —
1108120090 — — ["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 1108.12?

Imports of Maize (corn) starch 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 110812 cover?

This subheading covers maize (corn) starch, a refined product derived from the endosperm of maize kernels. As per the World Customs Organization's Harmonized System Nomenclature, this classification applies to starches of maize, including modified starches, provided they retain the essential characteristics of maize starch. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes both native and modified maize starches used in food, industrial, and pharmaceutical applications, excluding those specifically denatured or prepared in a manner that alters their fundamental nature.

What falls outside HS 110812?

The following products are excluded from HS 110812: starches derived from other cereals or tubers, such as wheat starch (HS 110819) or potato starch (HS 110812), and dextrins and other modified starches that have undergone significant chemical or physical processing beyond simple modification, rendering them distinct from basic maize starch. Also excluded are products where maize starch is a minor component, such as certain food preparations or adhesives, which would be classified based on their primary characteristic or function according to the General Rules for the Interpretation of the Harmonized System (GRI).

What are common classification mistakes for HS 110812?

A common error is misclassifying modified maize starches that have undergone extensive chemical treatment, such as pre-gelatinized starches or those used as emulsifiers, which may fall under other headings depending on their specific properties and intended use, as per GRI 3. Importers may also mistakenly classify products containing maize starch as a minor ingredient under HS 110812, rather than classifying them according to their principal constituent or function. Furthermore, confusing maize starch with starches from other botanical sources, like tapioca or potato, is a frequent oversight.

How should importers classify products under HS 110812?

The correct procedure for classifying maize starch under HS 110812 involves a thorough examination of the product's origin, composition, and processing. 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 refer to explanatory notes from the WCO. Verification of whether the starch is derived from maize and whether any modifications retain its essential character as maize starch is crucial. Reviewing product specifications, technical data sheets, and manufacturer declarations will ensure accurate classification.

How is the duty calculated for products under HS 110812?

A shipment of 1,000 kilograms of native maize starch, declared at a customs value of $1,500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 0.1% ad valorem, applied to the declared customs value ($1,500 USD × 0.001 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 110812. Note that specific importations may also be subject to additional duties or fees depending on the country of origin and any applicable trade agreements.

Which trade agreements reduce duties for HS 110812?

Several free trade agreements may reduce the applicable duty rate for HS 110812, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates for developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.

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Which HS Codes Are Related?

HS 110811 HS 110813 HS 110819 HS 110814 HS 110220 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 Maize (corn) starch (HS 110812) into the US, EU, and UK?

Import duty rates for HS 110812, Maize (corn) starch, vary by destination. In the United States, the Most Favored Nation (MFN) duty rate is 0.54¢/kg. In the European Union, the Common Customs Tariff (CCT) rate is typically 138.00 EUR per 1000 kg. For the United Kingdom, the duty rate is also 138.00 GBP per 1000 kg. These rates are subject to change and may be affected by preferential trade agreements. Always consult the latest official tariff schedules for the specific destination country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK).

How is the import duty for Maize (corn) starch calculated, and can you provide an example?

The duty for Maize (corn) starch (HS 110812) is often calculated on a per-kilogram or per-1000-kilogram basis. For instance, if importing 10,000 kg of maize starch into the EU with a duty rate of 138.00 EUR/1000 kg, the calculation would be: (10,000 kg / 1000 kg) * 138.00 EUR = 10 * 138.00 EUR = 1,380.00 EUR. For the US, with a rate of 0.54¢/kg, the duty on 10,000 kg would be: 10,000 kg * 0.54¢/kg = 5,400¢, which is equivalent to $54.00 USD. Ensure you use the correct unit of measure and rate specified in the destination country's tariff.

What are the classification criteria for Maize (corn) starch under HS 110812?

HS code 110812 specifically covers 'Maize (corn) starch'. This classification applies to starch derived from maize (corn) through physical, enzymatic, or chemical processes. It includes native (unmodified) maize starch as well as modified maize starches, provided they are not elsewhere specified. The key is that the product is primarily starch derived from maize. Products that have undergone significant further processing or are mixed with other significant ingredients may fall under different HS codes. Refer to the Explanatory Notes of the Harmonized System for detailed guidance.

Which trade agreements offer preferential duty rates for Maize (corn) starch (HS 110812) into the EU or UK?

The EU and UK have numerous trade agreements that can provide preferential duty rates, often reducing them to Free (0%) or a lower percentage. For example, the EU has agreements with countries like Switzerland (CH), Norway (NO), and many others, which may offer reduced or zero duties on HS 110812. The UK, post-Brexit, maintains its own set of preferential trade agreements. Importers should verify the specific origin of the maize starch and consult the relevant preferential tariff schedules (e.g., EU TARIC, UK Integrated Online Tariff) to determine eligibility and required proof of origin, such as a EUR.1 certificate or origin declaration.

What documentation is typically required for importing Maize (corn) starch (HS 110812) into the United States?

When importing Maize (corn) starch (HS 110812) into the United States, standard import documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. For customs clearance, the HS code must be declared accurately. Depending on the supplier and origin, a Certificate of Origin may be necessary, especially if claiming preferential duty rates under a Free Trade Agreement. U.S. Customs and Border Protection (CBP) may also require specific declarations related to food safety or agricultural imports, although HS 110812 itself is generally not subject to stringent FDA restrictions unless further processed or intended for specific food applications. It is prudent for importers and brokers to check CBP's ACE (Automated Commercial Environment) system and relevant agency requirements.