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11Chapter

02Heading

90Subheading

30CN

00TARIC

Oat flour

VEGETABLE PRODUCTS > PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN > Cereal flours other than of wheat or meslin > Other > Oat flour

Declarable

Hierarchy

02Section II — VEGETABLE PRODUCTS

1100000000PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

1102000000Cereal flours other than of wheat or meslin

1102900000Other

1102901000Barley flour

1102903000Oat flour

1102905000Rice flour 1102907000Rye flour 1102909000Other

Duties & Measures

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	EU-Andorra Customs Union

Additional duties(3)

inherited from 1102000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 1100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 1100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 1100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:LI(Liechtenstein)NO(Norway)IS(Iceland)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Start date: 1972-01-01

Description & Classification

Common misclassifications

1102901000: The flour is of barley.
1102905000: The flour is of rice.

Classification tips

The flour is of oats.

Sample products

Oat flour

Regulatory notes

NENC11021102 20 10 and 1102 20 90

Cereal flours other than of wheat or meslin See note 2 to this chapter. Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt. Maize (corn) flour ►M63 For the determination of the fat content, the analytical method set out in Annex III, part G, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied in accordance with Commission Regulation (EEC) No 1748/85 (OJ L 167, 27.6.1985, p. 26). ◄ These subheadings include maize flour described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding. Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1102 (generally, Chapter 19)

Chapter note

Non-preferential origin

tariff_shift

Cereal flours other than of wheat or meslin.

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Oat flour (1102903000)?

Yes, 45 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Oat flour (1102903000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Oat flour (1102903000)?

3 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 1102903000?

TARIC code 1102903000 (Oat flour) covers the following products: Oat flour, Flour of oats.

How to correctly classify a product under code 1102903000?

The flour is of oats.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

02Section II — VEGETABLE PRODUCTS

1100000000PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

1102000000Cereal flours other than of wheat or meslin

1102900000Other

1102901000Barley flour

1102903000Oat flour

1102905000Rice flour 1102907000Rye flour 1102909000Other

Duties & Measures

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	EU-Andorra Customs Union

Additional duties(3)

inherited from 1102000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 1100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 1100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -organic products(1)

inherited from 1100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:LI(Liechtenstein)NO(Norway)IS(Iceland)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

1102901000: The flour is of barley.
1102905000: The flour is of rice.

Classification tips

The flour is of oats.

Sample products

Oat flour

Associated BTIs

Regulatory notes

NENC11021102 20 10 and 1102 20 90

Chapter note

Non-preferential origin

tariff_shift

Cereal flours other than of wheat or meslin.

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Oat flour (1102903000)?

Yes, 45 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Oat flour (1102903000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Oat flour (1102903000)?

3 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 1102903000?

TARIC code 1102903000 (Oat flour) covers the following products: Oat flour, Flour of oats.

How to correctly classify a product under code 1102903000?

The flour is of oats.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Oat flour, Flour of oats, Milled oat flour

Materials

Oats

Keywords

Oat flour · Flour of oats · Milled oat flour · Oats · Flour

1. This chapter does not cover: (a) roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) prepared flours, groats, meals or starches of heading 1901; (c) corn flakes or other products of heading 1904; (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

Section noteNotes to Section II — Vegetable products

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight.

Non-preferential origin rules for Oat flour are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 1102903000 be used on a customs declaration?

Yes, TARIC code 1102903000 (Oat flour) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Associated BTIs

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€0.8489/kg

Export €/kg

€1.02/kg

Market concentration (HHI)

7,150

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€18.4M	25.0Mt	€0.7347/kg	84.0%
2	🇺🇸 United States	€1.8M	480Kt	€3.83/kg	8.4%
3	🇨🇳 China	€720K	81Kt	€8.83/kg	3.3%
4	🇨🇦 Canada	€683K	343Kt	€1.99/kg	3.1%
5	🇪🇨 Ecuador	€260K	93Kt	€2.80/kg	1.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€15.3M	18.5Mt	€0.8275/kg	59.2%
2	🇨🇭 Switzerland	€3.5M	2.0Mt	€1.78/kg	13.5%
3	🇺🇸 United States	€3.0M	1.4Mt	€2.12/kg	11.5%
4	🇮🇩 Indonesia	€2.1M	2.8Mt	€0.7446/kg	8.0%
5	🇿🇦 South Africa	€1.6M	1.5Mt	€1.08/kg	6.3%
6	🇮🇱 Israel	€190K	227Kt	€0.8347/kg	0.7%
7	🇹🇭 Thailand	€184K	230Kt	€0.7980/kg	0.7%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€0.8489/kg

Export €/kg

€1.02/kg

Market concentration (HHI)

7,150

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€18.4M	25.0Mt	€0.7347/kg	84.0%
2	🇺🇸 United States	€1.8M	480Kt	€3.83/kg	8.4%
3	🇨🇳 China	€720K	81Kt	€8.83/kg	3.3%
4	🇨🇦 Canada	€683K	343Kt	€1.99/kg	3.1%
5	🇪🇨 Ecuador	€260K	93Kt	€2.80/kg	1.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€15.3M	18.5Mt	€0.8275/kg	59.2%
2	🇨🇭 Switzerland	€3.5M	2.0Mt	€1.78/kg	13.5%
3	🇺🇸 United States	€3.0M	1.4Mt	€2.12/kg	11.5%
4	🇮🇩 Indonesia	€2.1M	2.8Mt	€0.7446/kg	8.0%
5	🇿🇦 South Africa	€1.6M	1.5Mt	€1.08/kg	6.3%
6	🇮🇱 Israel	€190K	227Kt	€0.8347/kg	0.7%
7	🇹🇭 Thailand	€184K	230Kt	€0.7980/kg	0.7%

EU Member States

EU ImportersEU Exporters

View full analysis