Customs tariff code 1105.20: Flakes, granules and pellets
Reference data as at 1 July 2026
Customs tariff code 1105.20 covers Flakes, granules and pellets. The third-country duty rate is 12.2 %, plus import VAT.
1105.20 is HS subheading in the EU customs tariff, in chapter 11. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 1105.20
- Third-country duty
- 12.2 %
- Declarable
- No
- Binding rulings
- 0
Where this code sits in the tariff
From HS code to customs tariff code 1105.20
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 12.2 % | MFN |
| Jordan | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Serbia | 0 % | Tariff preference |
| North Macedonia | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Albania | 0 % | Tariff preference |
| Kosovo | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Hierher gehören Trockenkartoffeln in Form von Mehl, Grieß, Pulver, Flocken, Granulat oder Pellets. Eines der Verfahren zur Herstellung von Mehl, Pulver, Flocken und Granulat dieser Position besteht darin, frische Kartoffeln in Wasserdampf zu garen, sie dann zu zerquetschen und den so erhaltenen Brei nach dem Trocknen zu Mehl, Pulver oder Körner oder in dünne Blätter, die dann in kleine Flocken zerkleinert werden, umzuwandeln. Die Pellets dieser Position werden gewöhnlich durch Agglomerieren von Mehl, Grieß, Pulver oder Stücken von Kartoffeln hergestellt. Erzeugnisse dieser Position können durch Zusatz sehr geringer Mengen von Antioxidantien, Emulgatoren oder Vitaminen verbessert sein. …
1. Zu Kapitel 11 gehören nicht: a) geröstetes Malz, als Kaffeemittel aufgemacht (nach Beschaffenheit Positionen 0901 oder 2101) (RV E1101A00); b) zubereitetes Mehl, zubereiteter Grobgrieß, zubereiteter Feingrieß und zubereitete Stärke der Position 1901 (RV E1101B00); c) Cornflakes und andere Waren der Position 1904 (RV E1101C00); d) zubereitetes oder haltbar gemachtes Gemüse der Position 2001, 2004 oder 2005 (RV E1101D00); e) pharmazeutische Erzeugnisse (Kapitel 30) (RV E1101E00); f) Stärke als zubereitetes Riech-, Körperpflege- oder Schönheitsmittel (Kapitel 33) (RV E1101F00). 2. …
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 1105.20 cover?
Code 1105.20 covers Flakes, granules and pellets. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1105.20?
The third-country duty rate for 1105.20 is 12.2 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1105.20?
The first six digits form the HS code: 110520. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1105.20 have?
1105.20 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.
Where does 1105.20 sit in the tariff?
1105.20 sits in this hierarchy: 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN > 1105 Flour, meal, powder, flakes, granules and pellets of potatoes. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1105.20?
The EBTI database currently holds no valid decisions on 1105.20. Comparable cases are found through the parent heading instead.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 1105.20 change?
1105.20 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.