Sourcing worked cereals from China
UK duty under heading 1104 ranges from £62.00 to £197.00 per 1000kg for goods from China. Imported cereals must meet the same or equivalent food hygiene standards as GB products. Organic consignments and Chinese rice products need additional attention. Cambridge China Bridge sources worked cereals.
UK duty on worked cereals
Read from the UK Trade Tariff on 18 November 2026, heading 1104 covers otherwise worked cereal grains and cereal germ, including rolled oats, pearled barley and flaked rice. The grain species and processing method matter: rolled oats and flaked oats have separate commodity lines.
The supplied China duty rates range from £62.00 to £197.00 per 1000kg. No anti-dumping or countervailing duty or suspension is recorded. All lines carry an organic import control; the flaked-rice and other rolled-or-flaked cereal lines also carry a GMO control. These are weight-based duties, so no percentage-duty worked example is available.
Confirm the grain, processing method, composition and net weight with your broker before ordering. Use finding your commodity code. For rice-containing goods, the tariff attaches a GMO control: confirm the applicable clearance documents and checks with your customs broker.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Rolled oats | 1104 12 10 00 | £77.00 per 1000 kg | None |
| Flaked oats | 1104 12 90 00 | £152.00 per 1000 kg | None |
| Rolled or flaked wheat | 1104 19 10 00 | £146.00 per 1000 kg | None |
| Rolled or flaked maize | 1104 19 50 00 | £144.00 per 1000 kg | None |
| Flaked rice | 1104 19 91 00 | £195.00 per 1000 kg | None |
| Hulled oats, including sliced or kibbled oats | 1104 22 40 00 | £135.00 per 1000 kg | None |
| Hulled or pearled maize | 1104 23 40 00 | £127.00 per 1000 kg | None |
| Pearled barley | 1104 29 05 00 | £197.00 per 1000 kg | None |
| Wheat worked only by kibbling | 1104 29 51 00 | £82.00 per 1000 kg | None |
| Wheat germ, whole, rolled, flaked or ground | 1104 30 10 00 | £63.00 per 1000 kg | None |
Specify the grain and milling treatment
State the cereal species and whether it is hulled, pearled, rolled, flaked or kibbled. Agree flake thickness, particle size, residual husk, moisture, broken-grain tolerance and intended cooking or baking use. Identify any steaming or other heat treatment and added ingredients. Keep an approved sample for comparison with production.
Imported cereals must meet the same or equivalent food hygiene standards and procedures as food produced in GB. Ask for batch-specific testing against your agreed specification, including pesticide residues, mycotoxins and microbiological quality. Match each report to the supplied batch rather than accepting a generic factory report.
For organic food from China into Great Britain, obtain a Great Britain certificate of inspection for each consignment and check the exporter’s control body and country of export against the non-UK organic registers. Chinese rice products covered by emergency measures must enter through authorised GMO border control posts for official checks.
Inspection checklist
Identity: compare grain species, milling treatment, colour and particle size with the approved sample; check for unwanted husk and foreign material.
Condition: inspect for insects, mould, damp clumps and stale or rancid odours, particularly in cereal germ.
Packaging: check seals, liner condition, batch identification and net weight; look for water damage and contamination during transport.
Labels and records: compare the label with the composition and batch documents. Where prepacked food contains regulated allergens, they must be clearly labelled within the ingredients list.
What goes wrong
An order described only as oats or barley leaves the milling treatment unclear. The delivered grain may cook differently from the sample and fall under a different commodity line. Record the treatment and acceptance criteria in the purchase specification before production.
A generic test report can conceal a mismatch between the tested material and the shipped batch. Damp packaging, excessive fines and stale germ also warrant investigation. For organic or rice-containing orders, settle the applicable import paperwork and entry route before dispatch.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.
Frequently asked questions
What is the UK import duty on worked cereals from China?
The supplied heading 1104 rates range from £62.00 to £197.00 per 1000kg. Rolled oats attract £77.00 per 1000kg; pearled barley attracts £197.00 per 1000kg. Confirm the exact commodity line.
Can I import organic oats from China?
For Great Britain, obtain a certificate of inspection for each consignment and check the exporter’s control body and country against the non-UK organic registers. Resolve certification arrangements before shipment.
Do rice flakes from China have extra import controls?
Yes. The tariff attaches a GMO control. Rice products covered by the emergency measures must enter through authorised GMO border control posts. Confirm the applicable documents and checks with your broker.
What should I put in a rolled-oats specification?
Specify the grain, rolling or flaking treatment, flake thickness, moisture, fines, residual husk, heat treatment, packaging and intended use. Retain an approved sample and request batch-matched test reports.