HS Code for Wheat (Chapter 10)
Wheat is the single largest agri commodity by traded volume. HS 1001 splits into durum (10.11 / 10.19) and other wheat and meslin (10.91 / 10.99). Duty is usually modest, but phytosanitary rules, fumigation requirements and specific quality parameters (protein, moisture, DON) drive the real cost of import.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1001.11 | Durum wheat, seed |
| 1001.19 | Durum wheat, other than seed |
| 1001.91 | Other wheat and meslin, seed |
| 1001.99 | Other wheat and meslin (milling grade) |
| 1101.00 | Wheat or meslin flour |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | EUR 12-95/t Variable specific duty based on CIF reference price under CMO 1308/2013. |
| India (BCD) | 40% Changes by notification; was 0% during 2022-23 shortage. |
| Egypt | 0% (GASC tenders) State buyer; specific origin and quality basis. |
| Nigeria | 5% + 15% levy Plus 7.5% VAT on landed value. |
| Indonesia | 0% But BULOG import licensing and SNI standards apply. |
Numerical Example: 30,000 MT milling wheat 12.5% protein, FOB Novorossiysk USD 245/t, to Alexandria
30,000 MT milling wheat 12.5% protein, FOB Novorossiysk USD 245/t, to Alexandria. Run your own numbers in the Import Duty & Tax calculator.
- · ISPM 15 wood packaging + phytosanitary certificate from origin NPPO.
- · DON (deoxynivalenol) mycotoxin limits - EU 1250 ppb (unprocessed), lower for durum.
- · Fumigation with phosphine or methyl bromide for many Middle East / African importers.
- · US FGIS or equivalent grade certificate (protein, test weight, falling number).
- · Russia
- · United States
- · Canada
- · Australia
- · Ukraine
- · Argentina
- · France
Frequently asked questions
Durum (Triticum durum, HS 1001.11 / 1001.19) is a hard, high-protein wheat used for pasta and couscous. All other wheat (T. aestivum, spelt, meslin) falls under 1001.91 / 1001.99.
The EU applies a reference-price mechanism - when world CIF drops below the trigger, a specific duty per tonne activates. This is published in the EU Official Journal and updated regularly.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 10) 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.