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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1004.10 | Oats, seed |
| 1004.90 | Oats, other |
| 1104.12 | Rolled or flaked oats |
| 1104.22 | Oats otherwise worked |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 89 EUR/t Specific duty; some TRQ. |
| China | 3% |
| United Kingdom | 0% |
Numerical Example: 10,000 MT Canadian food-grade oats No.2 CW, FOB Thunder Bay USD 320/MT, CFR Rotterdam
10,000 MT Canadian food-grade oats No.2 CW, FOB Thunder Bay USD 320/MT, CFR Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · Codex STAN 201-1995.
- · Gluten-free labelling: EU Reg 828/2014 (<20 mg/kg gluten).
- · GAFTA 100 delivery.
- · Canada
- · Finland
- · Sweden
- · Australia
- · Poland
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1004.90) 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.