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HS 1001.99Grains

HS Code for Milling Wheat (HS 1001.99)

Milling wheat is common wheat (Triticum aestivum) with 11-13.5% protein for bread flour. Russia is world's largest exporter; France, US, Ukraine, Australia are the next tier. GAFTA 49 (CFR) and 78 (FOB) contracts dominate.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1001.11Durum wheat, seed
1001.19Durum wheat, other
1001.91Common wheat and meslin, seed
1001.99Common wheat and meslin, other
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
EUR 0-95 / MT sliding scale
TRQ + EU sliding-scale duty.
Egypt (GASC)
0%
Tender-based public procurement.
Indonesia
0%
Turkey
0-130%
Sliding-scale duty designed to protect domestic producers.

Worked landed-cost example

60,000 MT Russian milling wheat 12.5% protein, FOB Novorossiysk USD 245/MT, CFR Alexandria (GASC)

FOBUSD 14,700,000
Freight (Panamax)USD 1,200,000
CFRUSD 15,900,000
Egypt dutyUSD 0
Landed ≈ USD 15.9m; ~USD 265/MT CFR.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · GAFTA 49 CFR wheat contract.
  • · CBOT SRW futures + MATIF Milling Wheat futures.
  • · Phytosanitary certificate mandatory; fumigation on request.
  • · EU Reg 2023/915 on DON mycotoxin (max 1.25 mg/kg unprocessed wheat).
Top exporting countries
  • · Russia
  • · European Union (France, Germany)
  • · United States
  • · Australia
  • · Ukraine
  • · Canada

Frequently asked questions

Protein premium?

Contracts specify base protein (typically 11.5% or 12.5%) with +/- USD 1-3/MT per 0.1% protein deviation, tested by Kjeldahl (ICC 105/2) or Dumas. Falling number (Hagberg) is also spec’d for baking performance.

Destination market toolkits

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

Import into United States →
No federal VAT / GST · 0% federal
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Türkiye →
KDV (VAT) · 20% standard, 10% reduced, 1% basic goods (from July 2023)
Import into Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)
Import into Egypt →
VAT · 14% standard / 5% on select machinery

Grains landed-cost pages: every destination market

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

Related commodity guides

HS 1001.19Grains
HS Code for Durum Wheat (HS 1001.19) →
HS 1005.90Grains
HS Code for US No.2 Yellow Corn (HS 1005.90) →
HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →
HS 85Electronics
HS Code for Electronics (Chapter 85) →

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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