European Union tariff, chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten
Last updated
Key facts
- National lines
- 79
- Subheadings
- 27
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 11: Products of the milling industry; malt; starches; inulin; wheat gluten
Summary
The European Union tariff has 79 national lines in HS chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten), under 27 subheadings in 9 headings.
Subheadings with European Union lines
The European Union tariff has 79 national lines in HS chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten), under 27 subheadings in 9 headings.
11.01 Wheat or meslin flour
- 1101.00Wheat or meslin flour3 lines
11.02 Cereal flours other than of wheat or meslin
11.03 Cereal groats, meal and pellets
11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
- 1104.12Rolled or flaked grains: Of oats2 lines
- 1104.19Rolled or flaked grains: Of other cereals7 lines
- 1104.22Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats3 lines
- 1104.23Other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn)2 lines
- 1104.29Other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals13 lines
- 1104.30Germ of cereals, whole, rolled, flaked or ground2 lines
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes
11.06 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8
11.08 Starches; inulin
11.09 Wheat gluten, whether or not dried
- 1109.00Wheat gluten, whether or not dried1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 11 are live on border.bot for the United States (51 lines, also used by 1 other country).
- United States51 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 11?
The European Union tariff has 79 national lines in HS chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten), under 27 subheadings in 9 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.