HS Code for Feed Wheat (HS 1001.99)
Wheat that fails milling specification (low protein, high impurities, sprouted, Hagberg falling number below 200 s) is sold as feed wheat into monogastric (pig, poultry) and ruminant compound feed. Spec: 10-12% protein, moisture <=14.5%. Major EU flow: Russia/Ukraine/Baltic to Spain/Netherlands/Italy compounders.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1001.11 | Durum wheat, seed |
| 1001.19 | Durum wheat, other |
| 1001.91 | Wheat and meslin, seed |
| 1001.99 | Wheat and meslin, other (feed/milling) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% TRQ various; MFN out-of-quota 12 EUR/t low grade. |
| United Kingdom | 0% |
| China | 1% TRQ 9.64m MT |
Numerical Example: 25,000 MT feed wheat 11% protein, FOB Novorossiysk USD 218/MT, CFR Alexandria
25,000 MT feed wheat 11% protein, FOB Novorossiysk USD 218/MT, CFR Alexandria. Run your own numbers in the Import Duty & Tax calculator.
- · EU Reg 1272/2009 quality intervention.
- · GAFTA 100 delivery in bulk.
- · EU feed hygiene Reg 767/2009.
- · Russia
- · Ukraine
- · France (low quality years)
- · Argentina
- · Australia
Frequently asked questions
Milling spec fails: protein <10.5%, Hagberg (falling number) <220 s (indicates alpha-amylase from sprouted grain, unusable for bread), test weight <72 kg/hl, or impurities >2%. Also visually damaged (frost, sprout, mould, insect). Trader confirms via SGS/GAFTA inspection at load port.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1001.99) 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.