Wheat or meslin flour

CN code 1101 00 covers wheat or meslin flour. Chapter 11 of the Combined Nomenclature classifies products of the milling industry, including flours, groats, meal, granules, and cereal pellets. Wheat flour is the primary product of wheat milling, obtained by grinding and sifting grain. Classification under this heading covers flours with varying extraction rates (from white to wholemeal), provided they contain no additives beyond those standard for flour. Flour enriched with vitamins or minerals, if meeting the criteria of heading 1101, remains in this classification. Flour mixtures with non-cereal additions may fall under Chapter 19. Classification follows the GIR, Rules 1 and 6, and the Notes to Chapter 11.

Importing wheat flour into the EU requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). Flour is subject to food safety legislation (Regulation (EC) No 178/2002), including mycotoxin controls (deoxynivalenol, ochratoxin A), pesticide residues (Regulation (EC) No 396/2005), and contaminants (heavy metals). Labelling must comply with Regulation (EU) No 1169/2011, with particular attention to allergen information - wheat flour contains gluten, one of the main allergens listed in Annex II of that regulation. Phytosanitary control may be required depending on the country of origin. Flour imports are subject to the import licensing system under the EU Common Market Organisation. Documentation includes the commercial invoice, transport document, quality certificate, and EORI number.

Duty rates for wheat flour under CN 1101 00 should be verified in TARIC. Wheat flour is subject to the EU tariff system for processed cereal products, with an agricultural component reflecting raw material costs. The EU is one of the world's major wheat flour producers, with imports supplementing domestic production. Preferential rates are available under EU trade agreements and tariff rate quotas. Major wheat flour exporters globally include Turkey, Kazakhstan, and EU countries. Imports from countries subject to EU sanctions face restrictions. VAT is charged upon import. Wheat flour is a raw material for bakery, confectionery, and the food industry. Flour quality (type, gluten content, baking strength) affects commercial value but not tariff classification at the 6-digit level.

Wheat flour imported under CN 1101 00 is subject to mandatory laboratory testing at the EU border. Controls cover mycotoxins (deoxynivalenol, zearalenone, ochratoxin A) in accordance with Regulation (EC) 1881/2006. Pesticide residues, heavy metals (cadmium, lead) and allergen presence are also tested. Flour must meet standards for moisture, ash content and gluten. For imports from countries under enhanced surveillance, inspection frequency is increased. Test results determine whether the product is released for circulation on the EU market.