Chapter 11 — Products of the milling industry; malt; starches; inulin; wheat gluten

1. This chapter does not cover: - a. roasted malt put up as coffee substitutes (heading [0901](/headings/0901) or [2101](/headings/2101)); - b. prepared flours, groats, meals or starches of heading [1901](/headings/1901); - c. corn flakes and other products of heading [1904](/headings/1904); - d. vegetables, prepared or preserved, of heading [2001](/headings/2001), [2004](/headings/2004) or [2005](/headings/2005); - e. pharmaceutical products (Chapter [30](/chapters/30)); or - f. starches having the character of perfumery, cosmetic or toilet preparations (Chapter [33](/chapters/33)). 2. (A). Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product: - a. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and - b. an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading [2302](/headings/2302). However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading [1104](/headings/1104). (B). Products falling in this chapter under the above provisions shall be classified in heading [1101](/headings/1101) or [1102](/headings/1102) if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading [1103](/headings/1103) or [1104](/headings/1104). | Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of 315 micrometres (microns) | Rate of passage through a sieve with an aperture of 500 micrometres (microns) | |-|-|-|-|-| | (1) | (2) | (3) | (4) | (5) | | Wheat and rye | 45 % | 2.5% | 80% | - | | Barley | 45% | 3% | 80% | - | | Oats | 45% | 5% | 80% | - | | Maize (corn) and grain sorghum | 45% | 2% | - | 90% | | Rice | 45% | 1.6% | 80% | - | | Buckwheat | 45% | 4% | 80% | - | | Other cereals | 45% | 2% | 50% | - | 3. For the purposes of heading [1103](/headings/1103), the terms 'groats' and 'meal' mean products obtained by the fragmentation of cereal grains, of which: - a. in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm; - b. in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm. ### Additional chapter notes 1. For the purposes of heading [1106](/headings/1106), the terms 'flour', 'meal', and 'powder' mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading [0713](/headings/0713), from sago or roots or tubers of heading [0714](/headings/0714) or from products of Chapter [8](/chapters/08), of which: - a. in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter [8](/chapters/08) (excluding nuts of heading [0801](/headings/0801) and [0802](/headings/0802)), at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; - b. in the case of nuts of heading [0801](/headings/0801) and [0802](/headings/0802) at least 50% by weight passes through a woven metal wire cloth sieve with an aperture of 2.5 mm. 2. The term “denatured” as regards code [1106 20 10](/commodities/1106201000) applies when: - the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and - separation of the goods and the denaturant is not economically viable. | Denaturant | Minimum quantity to be used (in g) per 100kg of denatured product | | - | - | | (1) | (2) | | Fish oil or fish liver oil, filtered but not deodorised or decolourised, with no additives | 1,000 | | Fish meal of code [2301 20 00](/commodities/2301200000), having a characteristic odour and containing by weight in the dry matter at least: 62.5 % crude protein and 6 % crude lipids (fatty matter) | 5,000 | 3. The duty rate applicable to mixtures falling in Chapter 11 can be found in the current version of the “Tariff of the United Kingdom”, Part Four “Rules for calculation of import duties”, General Rule 1, see [Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)