PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
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1 CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN Notes 1. This chapter does not cover: (a) roasted malt put up as cfee substitutes (heading 0901 or 2101); (b) prepared flours, groats, meals or starches heading 1901; (c) corn flakes and other products heading 1904; (d) vegetables, prepared or preserved, heading 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); or (f) starches having the character perfumery, cosmetic or toilet preparations (Chapter 33). 2. (A) Products from the milling the cereals listed in the table below fall in this chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and (b) an ash content (after deduction any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading However, germ cereals, whole, rolled, flaked or ground, is always classified in head ing (B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or
2 Cereal Starch content Ash content Rate passage through a sieve with an aperture 315 micrometres (microns) 500 micrometres (microns) (1) (2) (3) (4) (5) Wheat and rye 45 % 2,5 % 80 % - Barley 45 % 3 % 80 % - Oats 45 % 5 % 80 % - Maize (corn) and grain sorghum 45 % 2 % - 90 % Rice 45 % 1,6 % 80 % - Buckwheat 45 % 4 % 80 % - Other cereals 45 % 2 % 50 % - 3. For the purposes heading 1103, the terms groats and meal mean products obtained by the fragmentation cereal grains, which: (a) in the case maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture 2 mm; (b) in the case other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture 1,25 mm. Additional notes 1. The -rate applicable to mixtures this chapter shall be as follows: (a) in mixtures where one the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable shall be that the component which results in the highest amount import. 2. For the purposes heading 1106, the terms flour, meal and powder mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables heading 0713, from sago or roots or tubers heading 0714 or from products Chapter 8, which: (a) in the case dried leguminous vegetables, sago, roots, tubers and products Chapter 8 (excluding nuts headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture 2 mm; (b) in the case nuts headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture 2,5 mm. 2
3 Preferential rates VAT 1101 Wheat or meslin flour: - Wheat flour: Of durum wheat - FIT FIT 10 CEFTA : 0 / MSA : Of common wheat and spelt - FIT FIT 10 CEFTA : 0 / MSA : Meslin flour - FIT FIT 10 CEFTA : 0 / MSA : Cereal flours other than wheat or meslin: Maize (corn) flour: Of a fat content not exceeding 1,5 % by weight - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Other: Barley flour - FIT FIT 10 CEFTA : 0 / MSA : Oat flour - FIT FIT 10 CEFTA : 0 / MSA : Rice flour - FIT FIT 10 CEFTA : 0 / MSA : Rye flour - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Cereal groats, meal and pellets: - Groats and meal: Of wheat: Durum wheat - FIT FIT 10 CEFTA : 0 / MSA : Common wheat and spelt - FIT FIT 10 CEFTA : 0 / MSA : Of maize (corn): Of a fat content not exceeding 1,5 % by weight - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Of other cereals: Of rye or Barley - FIT FIT 10 CEFTA : 0 / MSA : Of oats - FIT FIT 10 CEFTA : 0 / MSA : Of rice - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : 0 8-3
4 Preferential rates VAT Pellets: Of rye or barley - FIT FIT 10 CEFTA : 0 / MSA : Of oats - FIT FIT 10 CEFTA : 0 / MSA : Of maize - FIT FIT 10 CEFTA : 0 / MSA : Of rice - FIT FIT 10 CEFTA : 0 / MSA : Of wheat - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice heading 1006; germ cereals, whole, rolled, flaked or ground: - Rolled or flaked grains: Of oats: Rolled - FIT FIT 10 CEFTA : 0 / MSA : Flaked - FIT FIT 10 CEFTA : 0 / MSA : Of other cereals: Of wheat - FIT FIT 10 CEFTA : 0 / MSA : Of rye - FIT FIT 10 CEFTA : 0 / MSA : Of maize - FIT FIT 10 CEFTA : 0 / MSA : Of barley: Rolled - FIT FIT 10 CEFTA : 0 / MSA : Flaked - FIT FIT 10 CEFTA : 0 / MSA : Other: Flaked rice - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats: Hulled (shelled or husked),wether or not sliced or kibbled - FIT FIT 10 CEFTA : 0 / MSA : Pearled - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Of maize (corn): Hulled (shelled or husked), whether or not sliced or - FIT FIT 10 CEFTA : 0 / MSA : kibbled;pearled Other - FIT FIT 10 CEFTA : 0 / MSA : 4 8-4
5 Preferential rates VAT Of other cereals: Of barley: Hulled (shelled or husked), whether or not sliced or kibbled - FIT FIT 10 CEFTA : 0 / MSA : Pearled - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Other: Hulled (shelled or husked), whether or not sliced or kibbled - FIT FIT 10 CEFTA : 0 / MSA : Pearled - FIT FIT 10 CEFTA : 0 / MSA : Not otherwise worked than kibbled: Of wheat - FIT FIT 10 CEFTA : 0 / MSA : Of rye - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Other: Of wheat - FIT FIT 10 CEFTA : 0 / MSA : Of rye - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Germ cereals, whole, rolled, flaked or ground: Of wheat - FIT FIT 10 CEFTA : 0 / MSA : Of other cereals - FIT FIT 10 CEFTA : 0 / MSA : Flour, meal, powder, flakes, granules and pellets potatoes: Flour, meal and powder - FIT FIT 10 CEFTA : 0 / MSA : Flakes, granules and pellets - FIT FIT 10 CEFTA : 0 / MSA : Flour, meal and powder the dried leguminous vegetables heading 0713, sago or roots or tubers heading 0714 or the products Chapter 8: Of the dried leguminous vegetables heading FIT FIT 10 CEFTA : 0 / MSA : Of sago or roots or tubers heading 0714: Denatured - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Of the products Chapter 8: Of bananas - FIT FIT 10 CEFTA : 0 / MSA :
6 Preferential rates VAT Other - FIT FIT 10 CEFTA : 0 / MSA : Malt, whether or not roasted: Not roasted: - - Of wheat: In the form flour - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Other: In the form flour - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 0 CEFTA : 0 / MSA : Roasted CEFTA : 0 / MSA : Starches; inulin: - Starches: Wheat starch - FIT FIT 10 CEFTA : 0 / MSA : Maize (corn) starch - FIT FIT 10 CEFTA : 0 / MSA : Potato starch - FIT FIT 10 CEFTA : 0 / MSA : Manioc (cassava) starch - FIT FIT 10 CEFTA : 0 / MSA : Other starches: Rice starch - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Inulin - FIT FIT 10 CEFTA : 0 / MSA : Wheat gluten, whether or not dried - FIT FIT 10 CEFTA : 0 / MSA : 0 8-6
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