CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY;
MALT; STARCHES; INULIN; WHEAT GLUTEN
Notes
1. This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. (A) 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:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.
(B) Products falling within this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 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.
Otherwise, they fall in heading 11.03. or 11.04.
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA 1101 Wheat or meslin flour
1101 00 10 00 - Wheat kg 5 30 20 5 5 5 5 5 5 5 20
1101 00 20 00 - Meslin flour kg 10 30 20 0 0 0 0 0 0 0 20
1102 Cereal flours other than of wheat or meslin
1102 10 00 00 - Rye flour kg 10 22.5 15 0 0 0 0 0 0 0 20 1102 20 00 00 - Maize (corn) flour kg 5 22.5 15 0 0 0 0 0 0 0 20
1102 30 00 00 - Rice flour kg 5 30 20 0 0 0 0 0 0 0 20
1102 90 00 00 - Other kg 10 22.5 15 0 0 0 0 0 0 0 20
1103 Cereal groats, meal and pellets - Groats and meal:
1103 11 - - Of wheat:
1103 11 10 00 - - - Bulgar kg 10 30 20 0 0 0 0 0 0 0 20
1103 11 90 00 - - - Other kg 5 30 20 0 0 0 0 0 0 0 20
1103 13 00 00 - - Of maize (corn) kg 5 15 10 0 0 0 0 0 0 0 20
1103 19 - - Of other cereals
1103 19 10 00 - - - Of meslin kg 10 30 20 0 0 0 0 0 0 0 20
1103 19 20 00 - - - Of rice kg 5 30 20 0 0 0 0 0 0 0 20
1103 19 90 00 - - - Other kg 10 30 20 0 0 0 0 0 0 0 20
1103 20 00 00 - Pellets kg 10 30 20 0 0 0 0 0 0 0 20
1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground
- Rolled or flaked grains:
1104 12 00 00 - - Of oats kg 10 30 20 0 0 0 0 0 0 0 20
1104 19 - - Of other ceareals:
1104 19 10 00 - - - Of maize (corn) kg 5 30 20 0 0 0 0 0 0 0 20
1104 19 90 00 - - - Other kg 10 30 20 0 0 0 0 0 0 0 20
- Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104 22 00 00 - - Of oats kg 10 30 20 0 0 0 0 0 0 0 20
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA
1104 23 00 00 - - Of maize (corn) kg 5 15 10 0 0 0 0 0 0 0 20
1104 29 - - Of other cereals:
1104 29 10 00 - - - Bulgar kg 10 30 20 0 0 0 0 0 0 0 20
1104 29 90 00 - - - Other kg 10 30 20 0 0 0 0 0 0 0 20
1104 30 00 00 - Germ of cereals, whole, rolled, flaked or ground kg 10 30 20 0 0 0 0 0 0 0 20 1105 Flour, meal, powder, flakes, granules and pellets
of potatoes
1105 10 00 00 - Flour, meal and powder kg 5 45 30 0 0 0 0 0 0 0 25 1105 20 00 00 - Flakes, granules and pellets kg 5 45 30 0 0 0 0 0 0 0 25 1106
Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8
1106 10 00 00 - Of the dried leguminous vegetables of heading
07.13 kg 10 45 30 0 0 0 0 0 0 0 25
1106 20 - Of sago, roots or tubers of heading 07.14:
1106 20 10 00 - - Of manioc (cassava) kg 5 45 30 0 0 0 0 0 0 0 25 - - Of sago:
1106 20 21 00 - - - Meal of sago kg 10 45 30 0 0 0 0 0 0 0 25
1106 20 29 00 - - - Other kg 10 45 30 0 0 0 0 0 0 0 25
1106 20 90 00 - - Other kg 10 45 30 0 0 0 0 0 0 0 25
1106 30 00 00 - Of the products of Chapter 8 kg 10 45 30 0 0 0 0 0 0 0 25 1107 Malt, whether or not roasted
1107 10 00 00 - Not roatsted kg 5 7.5 5 0 0 0 0 0 0 0 5
1107 20 00 00 - Roasted kg 10 7.5 5 0 0 0 0 0 0 0 5
1108 Starches; inulin
- Starches
1108 11 00 00 - - Wheat starch kg 5 30 20 0 0 0 0 0 0 0 20 1108 12 00 00 - - Maize (corn) starch kg 5 30 20 0 0 0 0 0 0 0 20 1108 13 00 00 - - Potato starch kg 5 30 20 0 0 0 0 0 0 0 20 1108 14 00 00 - - Manioc (cassava) starch kg 5 30 20 0 0 0 0 0 0 0 20 1108 19 - - Other starches:
1108 19 10 00 - - - Sago starch kg 10 30 20 0 0 0 0 0 0 0 20
1108 19 90 00 - - - Other kg 10 30 20 0 0 0 0 0 0 0 20
1108 20 00 00 - I-nu-lin kg 10 30 20 0 0 0 0 0 0 0 20
1109 00 00 00 Wheat gluten, whether or not dried kg 10 15 10 0 0 0 0 0 0 0 10