Malt, whether or not roasted

Heading 1107 covers malt, whether or not roasted. Milling industry products are widely used in the food, bakery, confectionery and feed industries. They represent processed forms of cereals and starchy plants. Import of these products into the EU is subject to duty rates in the range of 0-31 EUR/t, often calculated as specific duties. A phytosanitary certificate is required. Products must meet EU standards for mycotoxins, pesticides and GMOs. Heading 1107 is part of Chapter 11 (vegetable products and foodstuffs) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 1107 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 1107 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of these products into the EU is subject to duty rates in the range of 0-31 EUR/t, often calculated as specific duties. A phytosanitary certificate is required. Genetically modified cereal products may only be imported if the transformation event is approved in the EU. Cereal milling products are often subject to specific duties (per tonne) rather than ad valorem rates. A phytosanitary certificate and compliance with EU mycotoxin and pesticide standards are required. GMO products require approval of the transformation event in the EU before import. Labelling must include allergen information (cereal gluten) under Regulation (EU) No 1169/2011. When importing goods under heading 1107 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 1107 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 1107 covers malt, whether or not roasted. Malt is produced by germinating cereals (mainly barley) and is the raw material for beer and whisky production. Subheadings divide into unroasted and roasted. Key point: malt is grain after germination and drying. Common mistake: malt extract goes to heading 1901. Beer goes to 2203. Whisky goes to 2208. Raw barley goes to 1003. Wheat malt is also classified here.