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

Chapter 11 of the EU Customs Tariff covers products resulting from the processing of cereals and other plant raw materials in milling processes. It classifies cereal flours - primarily wheat, rye, maize and rice flour, as well as flours from other cereals. Another group consists of groats, meal and pellets of cereals, worked grains (hulled, pearled, kibbled, rolled) and cereal germ. The chapter also covers malt - both unroasted and roasted, which is a key raw material for the brewing and distilling industries. Starches from various raw materials (maize, wheat, potatoes, rice, manioc) constitute an important item within this chapter, as does inulin - a polysaccharide obtained mainly from chicory. Wheat gluten, both wet and dry, is also classified in Chapter 11. In addition, the chapter covers flours, meals and powders of dried vegetables and leguminous plants, of sago palm, of manioc and of nuts. The import of these products is subject to food safety requirements, including limits on mycotoxins and pesticides. Many products in this chapter are covered by the import licence system. These products serve as raw materials for the food industry - bakery, confectionery, brewing, pasta production and many other sectors.

Customs duty rates on milling products are linked to the rates on cereal raw materials and are protective in nature. Wheat flour is subject to a duty of EUR 172 per tonne, maize flour - EUR 173 per tonne. Groats and meal have rates from EUR 25 to EUR 187 per tonne depending on the raw material. Unroasted malt - EUR 177 per tonne, roasted malt - EUR 152 per tonne. Maize starch - EUR 166 per tonne, potato starch - EUR 166 per tonne, wheat starch - EUR 224 per tonne. Wheat gluten - EUR 512 per tonne. Inulin - 0%. Tariff rate quotas are applied, including for malt and starch, at reduced rates. Countries with preferential agreements can benefit from lower duty rates on these products.

Classification in Chapter 11 requires the precise identification of the raw material (cereal species or plant) and the degree and method of processing (flour, groats, flakes, starch). It is essential to distinguish between flour and starch - these are different products with different CN codes and duty rates. The granulation of flour and its ash content may affect classification. Flours made from cereal mixtures are classified according to the predominant component. Malt is divided into unroasted and roasted, as well as into barley malt and malt from other cereals. Ready-made baking mixes with added yeast or baking powder are classified in Chapter 19, not in Chapter 11. Chemically modified starch belongs to heading 3505.