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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1001.11 | Durum wheat, seed |
| 1001.19 | Durum wheat, other |
| 1001.91 | Common wheat and meslin, seed |
| 1001.99 | Common wheat and meslin, other |
Typical import duty by market
| Market | Duty |
|---|---|
| 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. |
Numerical Example: 60,000 MT Russian milling wheat 12.5% protein, FOB Novorossiysk USD 245/MT, CFR Alexandria (GASC)
60,000 MT Russian milling wheat 12.5% protein, FOB Novorossiysk USD 245/MT, CFR Alexandria (GASC). Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · Russia
- · European Union (France, Germany)
- · United States
- · Australia
- · Ukraine
- · Canada
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to grains (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.