ITC (HS), 2012
SCHEDULE 1 IMPORT POLICY
Section II Chapter-11
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 coffee substitutes (headings 0901 or 2101);
(b) Prepared flours, groats, meals or starches of heading 1901;
(c) Corn flakes or other products of heading 1904;
(d) Vegetables, prepared or preserved, of headings 2001, 2004 or 2005;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations
(Chapter 33).
2. (A) Products from the milling of 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 of any added minerals) not exceeding
that indicated in Column (3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole,
rolled, flaked or ground, is always classified in heading 1104.
*To know more about modified Ewers polarimetric method, visit International
Organisation for Standardization (ISO) website link:
http://www.iso.org/iso/iso_catalogue/catalogue_tc/catalogue_detail.htm?csnumber=18589
(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 1104
Cereal Starch Ash Rate of passage through a sieve with
content content an aperture of
315 500 micrometres
Micrometres (microns)
(microns)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -
Barley 45% 3.0% 80% -
Oats 45% 5.0% 80% -
Maize (corn) 45% 2.0% - 90%
and
Rice 45% 1.6% 80% -
Buckwheat 45% 4.0% 80% -
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Section II Chapter-11
3. For the purposes of heading 1103, the terms groats and meal mean products
obtained by the fragmentation of cereal grains, of which:
(a) In the case of maize (corn) products, at least 95% by weight passes through
a woven metal wire cloth sieve with an aperture of 2 mm;
(b) In the case of other cereal products, at least 95% by weight passes through a
woven metal wire cloth sieve with an aperture of 1.25 mm.
Exim Code Item Description Policy Policy Conditions
1101 00 00 Wheat or meslin flour Free
1102 CEREAL FLOURS OTHER THAN THAT OF
WHEAT OR MESLIN
1102 20 00 Maize (corn) flour Free
1102 90 Other:
1102 90 10 Rye flour Free
1102 90 90 Other Free
1103 CEREAL GROATS, MEAL AND PELLETS
Groats and meal:
1103 11 Of wheat:
1103 11 10 Groat Free
1103 11 20 Meal Free
1103 13 00 Of maize (corn) Free
1103 19 00 Of other cereals Free
1103 20 00 Pellets Free
1104 CEREAL GRAINS OTHERWISE WORKED
(FOR EXAMPLE, HULLED, ROLLED,
FLAKED, PEARLED, SLICED, OR
KIBBLED), EXCEPT RICE OF HEADING
1006; GERM OF CEREALS, WHOLE,
ROLLED, FLAKED OR GROUND
Rolled or flaked grains:
1104 12 00 Of oats Free
1104 19 00 Of other cereals Free
Other worked grains (for example, hulled,
pearled, sliced or kibbled):
1104 22 00 Of oats Free
1104 23 00 Of maize (corn) Free
1104 29 00 Of other cereals Free
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Section II Chapter-11
1104 30 00 Germ of cereals, whole, rolled, flaked or ground Free
1105 FLOUR, MEAL, POWDER, FLAKES,
GRANULES AND PELLETS OF POTATOES
1105 10 00 Flour, meal and powder Free
1105 20 00 Flakes, granules and pellets Free
1106 FLOUR, MEAL AND POWDER OF THE
DRIED LEGUMINOUS VEGETABLES OF
HEADING 0713, OF SAGO OR OF ROOTS OR
TUBERS OF HEADING 0714 OR OF THE
PRODUCTS OF CHAPTER 8
1106 10 00 Of the dried leguminous vegetables of heading Free
0713
1106 20 Of sago or of roots or tubers of heading 0714:
1106 20 10 Of sago Restricted
1106 20 20 Of manioc (cassava) Free
1106 20 90 Of other roots and tubers Restricted
1106 30 Of the products of Chapter 8:
1106 30 10 Of tamarind Free
1106 30 20 Of singoda Free
1106 30 30 Mango flour Free
1106 30 90 Other Free
1107 MALT, WHETHER OR NOT ROASTED
1107 10 00 Not roasted Free
1107 20 00 Roasted Free
1108 STARCHES; INULIN
Starches:
1108 11 00 Wheat starch Free
1108 12 00 Maize (corn) starch Free
1108 13 00 Potato starch Free
1108 14 00 Manioc (cassava) starch Free
1108 19 Other:
1108 19 10 Sago Free
1108 19 90 Other Free
1108 20 00 Inulin Free
1109 00 00 Wheat gluten, whether or not dried Free
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