HS 110814 Manioc (cassava) starch

Quick Answer: Manioc (cassava) starch imported under HS 110814 enters the UK at 138.00 GBP per 1000 kg, the EU at 166.00 EUR per 1000 kg, and the US duty-free under the MFN rate. This classification specifically covers starch derived from the root vegetable manioc, also known as cassava. Importers should be aware that while the US market offers duty-free entry, significant specific duties apply in the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates and any potential preferential agreements for each destination market.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1108140000 138.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1108140000 166.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1108140000 Free — ["kg"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 110814 cover?

This subheading covers manioc (cassava) starch, a product derived from the root of the cassava plant. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to starch obtained from manioc, irrespective of its processing level, as long as it retains its essential characteristics as cassava starch. Official definitions from sources like the USITC Harmonized Tariff Schedule and the EU's TARIC database confirm that this includes native, modified, or pregelatinized cassava starch intended for food or industrial uses.

What falls outside HS 110814?

The following products are excluded from HS 110814: tapioca, which is a granular product derived from cassava starch but distinct in form and texture; cassava flour, which is a ground product of the entire cassava root or dried cassava and not solely starch; and other starches derived from different plants, such as corn starch (HS 110812) or potato starch (HS 110813). Products where cassava starch is a component but not the primary defining characteristic, such as composite food preparations, would also be classified elsewhere based on their overall nature.

What are common classification mistakes for HS 110814?

A common error is misclassifying tapioca pearls or flakes as manioc starch. While derived from cassava, tapioca has undergone specific processing to create distinct granular forms, typically classified under HS 1904. Another mistake involves confusing cassava flour with cassava starch; flour is a whole-root product, whereas starch is an isolated component. Adherence to General Interpretative Rule 3(b) for mixtures or composite goods is crucial to avoid misclassification when cassava starch is combined with other ingredients.

How should importers classify products under HS 110814?

The correct procedure for classifying products under HS 110814 involves a thorough examination of the product's origin and composition. Importers and customs brokers must verify that the product is indeed starch derived from the manioc (cassava) plant. Reviewing the manufacturer's specifications, technical data sheets, and any laboratory analysis confirming the starch content and its source is essential. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for the precise definition and any specific notes related to HS 1108 is a critical step.

How is the duty calculated for products under HS 110814?

A 1000 kg shipment of native manioc starch declared at a customs value of $1,200 USD would attract a US duty of $42.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.2% ad valorem, applied to the declared customs value ($1,200 USD × 0.042 = $50.40). However, if the product were subject to a specific duty, for instance, if it were a modified starch with a specific rate of $0.05 per kilogram, the duty would be $50.00 (0.05 × 1000 kg). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 110814?

Several free trade agreements may reduce the applicable duty rate for HS 110814, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may provide preferential duty rates, often Free, for eligible products from developing countries, such as Vietnam or Thailand. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 110811 HS 110813 HS 110819 HS 110812 HS 071410 HS 110620

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 110814 (Manioc (cassava) starch) into the UK, EU, and US?

The import duty rates for HS code 110814 (Manioc (cassava) starch) vary by destination.

United Kingdom: According to the UK Trade Tariff, the standard import duty is Free. However, specific preferential rates may apply under trade agreements.

European Union: The EU TARIC database indicates a duty rate of 166.00 EUR per 1000 kg for goods originating from most third countries. Preferential rates may be available for goods from countries with preferential trade agreements with the EU.

United States: The US Harmonized Tariff Schedule (USHTS), managed by the US International Trade Commission (USITC), lists a duty rate of Free for Manioc (cassava) starch under most favored nation (MFN) status. Specific rates may apply for goods from countries not granted MFN status or subject to special trade measures.

Importers should always verify the most current rates based on the specific origin of the goods and any applicable trade agreements at the time of import.

How is the import duty for Manioc (cassava) starch calculated in the EU, given the rate of 166.00 EUR / 1000 kg?

In the European Union, the duty for HS code 110814 (Manioc (cassava) starch) is typically calculated on a specific basis, meaning it's a fixed amount per unit of quantity. The rate is 166.00 EUR per 1000 kg.

Example Calculation: If an importer brings 5,000 kg of manioc starch into the EU, the calculation would be: (5,000 kg / 1,000 kg) * 166.00 EUR/1000 kg = 5 * 166.00 EUR = 830.00 EUR.

Therefore, the import duty would be 830.00 EUR. It's crucial to note that this is a specific duty, not an ad valorem (percentage of value) duty, so the value of the goods does not directly influence the duty amount, only the quantity does.

What are the key classification criteria for HS code 110814 (Manioc (cassava) starch)?

HS code 110814 specifically covers 'Manioc (cassava) starch'. The key classification criterion is the botanical origin and the processing method. The product must be starch derived from the root of the cassava plant (Manihot esculenta).

Key aspects for classification include:

  1. Botanical Source: Must be derived from manioc (cassava).
  2. Form: It is classified as starch, which implies a refined product obtained through a process of washing, pulping, and separating the starch granules from the fibrous material of the root. It is typically a white, powdery substance.
  3. Purity: While not explicitly defined by a percentage in the heading, it should be recognizable as starch. Modified starches or starches with significant added ingredients might fall under different headings (e.g., Chapter 35).

Importers should ensure their product is indeed manioc starch and not tapioca flour (which can be a coarser product sometimes confused with starch) or other root starches. Documentation such as a Certificate of Origin and product specifications can support correct classification.

Are there specific documentation requirements for importing Manioc (cassava) starch (HS 110814) into the US?

For importing Manioc (cassava) starch (HS 110814) into the United States, standard customs documentation is required. This typically includes:

  1. Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
  2. Bill of Lading or Air Waybill: Proof of shipment.
  3. Packing List: Outlining the contents of each package.
  4. Certificate of Origin: To determine eligibility for any preferential duty rates or trade programs, and to confirm the country of origin. For HS 110814, this is particularly important as duty rates can vary based on origin.
  5. Product Specifications: While not always mandatory, providing specifications that confirm the product is indeed manioc starch can assist Customs and Border Protection (CBP) in verifying the HS classification.

Depending on the specific circumstances and origin, additional certifications related to food safety or phytosanitary requirements might be requested by other government agencies (e.g., FDA), though manioc starch itself is generally not subject to stringent import restrictions from a food safety perspective unless contaminated or intended for specific uses.

Which trade agreements commonly offer preferential duty rates for Manioc (cassava) starch (HS 110814) into the EU?

The European Union has numerous trade agreements with countries worldwide that can offer preferential duty rates for goods like Manioc (cassava) starch (HS 110814). The specific preferential rate will depend on the country of origin and the terms of the agreement.

Common examples of trade agreements that could provide reduced or zero duties include:

  • Economic Partnership Agreements (EPAs): With African, Caribbean, and Pacific (ACP) countries.
  • Association Agreements: With countries in the Mediterranean region.
  • Free Trade Agreements (FTAs): With countries such as Canada (CETA), Japan (JEFTA), South Korea, Mexico, and others.

To benefit from these preferential rates, importers must ensure that the Manioc (cassava) starch originates from a country that is a party to a relevant agreement with the EU and that they possess a valid proof of origin, typically a EUR.1 certificate or an origin declaration on the invoice, as stipulated by the specific agreement. Importers should consult the EU TARIC database for the most accurate and up-to-date preferential rates applicable to their specific import scenario.