Maize (corn) flour

CN code 1102 20 covers maize flour, the product of milling maize (Zea mays) grain. Chapter 11 of the CN classifies products of the cereal milling industry, and heading 1102 covers cereal flours other than wheat. Maize flour is obtained by milling maize grain to a specified particle size. Importers should distinguish maize flour from maize groats (1103) and maize starch (1108). The distinguishing criterion is the degree of milling and passage through sieves of specified mesh size, as set out in the Notes to headings 1101 and 1102. Maize flour is a gluten-free product provided there is no cross-contamination. Classification follows the GIR, Rules 1 and 6. Where the product granulation is uncertain, a BTI ruling should be obtained.

Importing maize flour into the EU requires compliance with the Union Customs Code. Maize flour is subject to food safety legislation (Regulation (EC) No 178/2002), mycotoxin controls (fumonisins, aflatoxins, deoxynivalenol), and pesticide residues (Regulation (EC) No 396/2005). For flour from GM maize, authorisation under Regulation (EC) No 1829/2003 and labelling under Regulation (EC) No 1830/2003 are required. Labelling must comply with Regulation (EU) No 1169/2011. Imports may be subject to the import licensing system. Customs documentation includes the commercial invoice, transport document, quality certificate, and EORI number. Consignments are inspected at border control posts. Organic products require certification under Regulation (EU) 2018/848.

Duty rates for maize flour under CN 1102 20 should be verified in TARIC. Maize flour imports into the EU are subject to a tariff system with an agricultural component. Maize flour is used in polenta production, tortillas, gluten-free bread, and snacks. Major exporters include maize-producing countries: the USA, Brazil, Argentina, while in Europe Italy is a major maize flour producer (polenta). Preferential rates are available under EU trade agreements and tariff rate quotas. Rules of origin must be satisfied. Imports from sanctioned countries face restrictions. VAT is charged upon import. The growing gluten-free market is driving demand for maize flour in the EU.

Maize flour under CN 1102 20 is subject to the same GMO regulations as maize grain. Products containing approved GM lines must be labelled under Regulation (EC) 1829/2003 if GMO content exceeds 0.9%. The label must state it is produced from genetically modified maize. Flour from unapproved GM lines cannot be placed on the EU market. Importers should request Identity Preserved certificates or non-GM declarations from suppliers, backed by PCR test results. The RASFF system monitors cases of unapproved GMO detection in food products.