Import duty on rolled oats in the UK

HS code

1104.12

UK codes

2

UK import duty

Varies by line

UK VAT

0%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Rolled or flaked oats are 1104.12. Muesli and granola are 1904.20.

UK commodity codes under 1104.12

UK commodity codeDescriptionImport dutyVAT
1104 12 10 00Rolled£77 / 1,000 kg0%
1104 12 90 00Flaked£152 / 1,000 kg0%

Made differently? Check these codes

HS 1904.20

Granola and muesli mixes

UK duty: Varies by line

Import duty on rolled oats by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will rolled oats really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

inventory_2 Open landed cost calculator →

Frequently asked questions

Q1What is the UK commodity code for rolled oats?
It depends on the product’s details: 2 UK codes sit under HS 1104.12. The table on this page lists each one with its duty.
Q2What is the import duty on rolled oats in the UK?
Between Varies by line, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported rolled oats?
Yes. Import VAT of 0% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (1104.12) are the same. The US adds its own digits and rates: see the US HTS code for rolled oats.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.