HS Code for Malting Barley (HS 1003.90)
Malting barley - 2-row or 6-row spring/winter varieties - meets tight spec for brewing and distilling: protein 9.5-11.5%, germination >=95%, screenings <=5% over 2.5 mm sieve. France, Argentina, Australia dominate export malting supply. Premium over feed barley: USD 30-100/MT.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1003.10 | Barley, seed |
| 1003.90 | Barley, other |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% TRQ 306,215 MT; MFN out-of-quota 16 EUR/t. |
| China | 3% MFN |
| Mexico | 0% |
Numerical Example: 20,000 MT French malting barley (Scarlett var), FOB Rouen USD 285/MT, CFR Qingdao
20,000 MT French malting barley (Scarlett var), FOB Rouen USD 285/MT, CFR Qingdao. Run your own numbers in the Import Duty & Tax calculator.
- · EBC/ASBC analytical methods.
- · IGC malting quality standard.
- · GAFTA 66 barley contract.
- · France
- · Australia
- · Canada
- · Argentina
- · Ukraine
Frequently asked questions
2-row (European/Australian style) has larger, uniform kernels, lower protein, higher extract yield - preferred for premium brewing and single-malt whisky. 6-row (North American) has higher enzyme content and higher protein - used by adjunct brewers (US macro lager, corn/rice adjunct). Distinct market with USD 20-50/MT premium for 2-row.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1003.90) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.