Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground (heading 1104): importing markets
HS heading 1104 covers cereal grains that have been worked beyond milling into flour, such as hulled, rolled, flaked, pearled or kibbled grains, and…
Published on 28 October 2026Updated on 28 October 2026
HS heading 1104 covers cereal grains that have been worked beyond milling into flour, such as hulled, rolled, flaked, pearled or kibbled grains, and cereal germ. In 2025 the United States, Ghana and the Netherlands were the largest importers by value, according to UN Comtrade. For a company exporting from Spain, the right subheading decides tariff and documents.
Source: UN ComtradeData for 2025Verified on 28 October 2026
Fact sheet
- Code
- 1104
- Chapter
- 11 · Products of the milling industry; malt, starches, inulin, wheat gluten
- Subheadings
- 8
Main importing markets
USD · 2025| Country | Imports (USD) |
|---|---|
| United States | 341,274,454 |
| Ghana | 246,601,112 |
| Netherlands | 187,111,799 |
| Germany | 116,552,529 |
| China | 109,438,183 |
| Türkiye | 95,829,142 |
| Italy | 75,637,870 |
| France | 72,162,101 |
| Belgium | 63,135,186 |
| Mexico | 61,721,119 |
| Japan | 56,206,912 |
| Saudi Arabia | 44,088,740 |
| United Kingdom | 41,789,636 |
| Canada | 41,326,427 |
| Spain | 40,434,228 |
Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.
Source: UN ComtradeData for 2025Verified on 28 October 2026
What to know before exporting heading 1104
Heading 1104 belongs to Chapter 11, products of the milling industry. It groups cereal grains that have been worked in some way other than grinding into flour: hulled, rolled, flaked, pearled, sliced or kibbled. It also includes cereal germ, whole, rolled, flaked or ground. Rice of heading 1006 is excluded.
The heading has eight subheadings, so the four-digit code is not enough to ship. Each subheading separates products by grain and by type of working, for example rolled or flaked grains versus other worked grains. The exact eight- or ten-digit code goes on the customs declaration and determines duty and formalities.
Import demand is spread across very different kinds of market. The table shows the United States at the top, followed by Ghana and the Netherlands. Several European countries also appear, including Germany, Italy, France, Belgium and Spain. A buyer in Ghana and a buyer in the Netherlands will not ask for the same product, packaging or documents, so choose the market before the specification.
The tariff for a company exporting from Spain depends on the destination, the full subheading and any trade agreement in force. Check it for each destination in Access2Markets, which also lists product requirements, rules of origin and taxes. For exports to other EU countries there is no customs duty, but the shipment is subject to intra-EU VAT and statistical rules.
Because cereals are food products, expect sanitary and plant health requirements at destination. These vary by country and by product. Confirm them for your specific code and market in Access2Markets or with the competent authority of the importing country before quoting a price.
Import figures are declared by each importing country and reported with a delay. They show where demand is, not what a buyer will pay. Use them to shortlist markets, then compare with prices and competition in each one.
Source: UN ComtradeData for 2025Verified on 28 October 2026
Frequently asked questions
What products are classified under HS 1104?
Heading 1104 covers cereal grains worked in ways other than milling into flour, such as hulled, rolled, flaked, pearled, sliced or kibbled grains, plus cereal germ, whole, rolled, flaked or ground. Rice of heading 1006 is excluded. The heading has eight subheadings that distinguish products further.
Which countries import the most under heading 1104?
According to UN Comtrade data for 2025, the largest importers by value were the United States, Ghana and the Netherlands, followed by Germany, China and Türkiye. Figures are declared by each importing country and may be revised as reporting is consolidated.
Where can a Spanish exporter check the tariff for heading 1104?
In Access2Markets, the European Commission tool. Enter the product code and the destination country to see the duty, applicable agreements, rules of origin and product requirements. The duty depends on the full subheading, not only on the four-digit heading.
Is the four-digit code 1104 enough for a customs declaration?
No. The declaration needs the full code required by the destination country, usually six digits or more. The first six digits follow the international Harmonized System, and countries add further digits for their own tariff. Classify your product against the eight subheadings first.
Does selling to another EU country involve customs duties?
No, trade between EU member states is not subject to customs duty. Goods still move under intra-EU VAT and statistical reporting rules. The Netherlands, Germany, Italy, France and Belgium appear among the importers of this heading, and Spain's own imports are also listed.
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