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Current tariff classification

Schedule 3 - Section II

Section II - Vegetable products

Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten


 

Notes.

  1. This Chapter does not cover:
    1. Roasted malt put up as coffee substitutes ( 0901 or 2101);
    2. Prepared flours, groats, meals or starches of 1901 ;
    3. Corn flakes or other products of 1904 ;
    4. Vegetables, prepared or preserved, of 2001, 2004 or 2005;
    5. Pharmaceutical products (Chapter 30); or
    6. Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
    1. Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
      1. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
      2. an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
      2. Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.

       

    2. Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
      3. Otherwise, they fall in 1103 or 1104.
    Cereal
    (1)    		Starch content
    (2)    		Ash content
    (3)    		Rate of passage through a sieve with an aperture of
    ​315 micrometres (microns)
    (4)    		​500 micrometres (microns)
    (5)
    Wheat and rye45%2.5%
    		80%-
    Barley45%3%80%-
    Oats45%5%80%-
    Maize (corn) and grain sorghum45%2%-90%
    Rice45%1.6%80%-
    Buckwheat45%4%80%-
  3. For the purposes of 1103, "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:
    1. in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
    2. in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
1101
Wheat or meslin flour
1102
Cereal flours other than of wheat or meslin
1103
Cereal groats, meal and pellets
1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of 1006; germ of cereals, whole, rolled, flaked or ground
1105
Flour, meal, powder, flakes, granules and pellets of potatoes
1106
Flour, meal and powder of the dried leguminous vegetables of 0713, of sago or of roots or tubers of 0714 or of the products of Chapter 8
1107
Malt, whether or not roasted
1108
Starches; inulin
1109
Wheat gluten, whether or not dried
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1101.00.00 01 kgWHEAT OR MESLIN FLOURFree View TCOs for 1101.00.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1102CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:
1102.20.00 03 kg - Maize (corn) flourFree View TCOs for 1102.20.00
Double star icon1102.90.00 11 kg - OtherFree View TCOs for 1102.90.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1103CEREAL GROATS, MEAL AND PELLETS:
1103.1- Groats and meal:
1103.11.00 06 kg-- Of wheatFree View TCOs for 1103.11.00
1103.13.00 08 kg-- Of maize (corn)Free View TCOs for 1103.13.00
1103.19.00 40 kg-- Of other cerealsFree View TCOs for 1103.19.00
1103.20.00 42 kg - PelletsFree View TCOs for 1103.20.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1104CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:
1104.1- Rolled or flaked grains: View TCOs for 1515.11.00
1104.12.00 14 kg-- Of oatsFree View TCOs for 1104.12.00
1104.19.00 44 kg-- Of other cerealsFree View TCOs for 1104.19.00
1104.2- Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22.00 17 kg-- Of oatsFree View TCOs for 1104.22.00
1104.23.00 18 kg-- Of maize (corn)Free View TCOs for 1104.23.00
1104.29.00 46 kg-- Of other cerealsFree View TCOs for 1104.29.00
1104.30.00 20 kg - Germ of cereals, whole, rolled, flaked or groundFree View TCOs for 1104.30.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1105FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES:
1105.10.00 21 kg - Flour, meal and powder5% View TCOs for 1105.10.00
1105.20.00 35 kg - Flakes, granules and pellets5% View TCOs for 1105.20.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1106FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8:
1106.10.00 23 kg - Of the dried leguminous vegetables of 0713Free View TCOs for 1106.10.00
1106.20.00 24 kg - Of sago or of roots or tubers of 0714Free View TCOs for 1106.20.00
1106.30.00 25 kg - Of the products of Chapter 8Free View TCOs for 1106.30.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1107MALT, WHETHER OR NOT ROASTED:
1107.10.00 26 kg - Not roastedFree View TCOs for 1107.10.00
1107.20.00 27 kg - RoastedFree View TCOs for 1107.20.00

Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1108STARCHES; INULIN:
1108.1- Starches:
1108.11.00 28 kg-- Wheat starchFree View TCOs for 1108.11.00
1108.12.00 29 kg-- Maize (corn) starchFree View TCOs for 1108.12.00
1108.13.00 30 kg-- Potato starch5%
DCS:4%
DCT:5%		 View TCOs for 1108.13.00
1108.14.00 31 kg-- Manioc (cassava) starchFree View TCOs for 1108.14.00
1108.19.00 32 kg-- Other starches5%
DCS:Free		 View TCOs for 1108.19.00
1108.20.00 33 kg - InulinFree View TCOs for 1108.20.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
1109.00.00 34 kgWHEAT GLUTEN, WHETHER OR NOT DRIEDFree View TCOs for 1109.00.00
Footnote

V.0

Subheading 1102.10.00 repealed.

Operative 1/1/12

S Operative 1/1/12

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to this Act.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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