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HS 1004.90Agriculture

HS Code for Oats (HS 1004)

Oats are a temperate cereal with a growing human-food market (rolled oats, oat milk, gluten-free breakfast) and a stable equine/racing feed market. Food-grade requires <1.5% barley/wheat contamination for gluten-free claim. Canada, Finland, Sweden, Poland dominate export supply.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1004.10Oats, seed
1004.90Oats, other
1104.12Rolled or flaked oats
1104.22Oats otherwise worked
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
89 EUR/t
Specific duty; some TRQ.
China
3%
United Kingdom
0%

Worked landed-cost example

10,000 MT Canadian food-grade oats No.2 CW, FOB Thunder Bay USD 320/MT, CFR Rotterdam

FOBUSD 3,200,000
Freight + insuranceUSD 320,000
CFRUSD 3,520,000
EU specific duty (89 EUR/t)USD 970,000
EU landed USD 4.49m. Note EU specific duty is deliberately protective - discourages North American food-grade oat imports in favour of Nordic and Polish production.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · Codex STAN 201-1995.
  • · Gluten-free labelling: EU Reg 828/2014 (<20 mg/kg gluten).
  • · GAFTA 100 delivery.
Top exporting countries
  • · Canada
  • · Finland
  • · Sweden
  • · Australia
  • · Poland

Frequently asked questions

Milling oats vs feed oats?

Milling oats need bushel weight >=51 lb (66 kg/hl), <2% wild oats, low mould, low mycotoxin, uniform kernel size. Feed oats: bushel weight 45-50 lb, more impurities acceptable. Milling premium USD 40-100/MT over feed. Gluten-free requires dedicated field-to-mill segregation on top.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agriculture.

Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Australia →
GST · 10%
Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United States →
No federal VAT / GST · 0% federal

Agriculture landed-cost pages: every destination market

Jump straight to the agriculture import guide for any of the destination markets we cover.

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 2304Agriculture
HS Code for Soybean Meal (HS 2304.00) →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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