CHAPTER 11

 NOTES

1.  This Chapter does not cover:

(a)   Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);
(b)   Prepared flours, meals or starches of heading No. 19.01;
(c)   Corn flakes and other products of heading No. 19.04;
(d)   Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05;
(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 within 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 No. 23.02.

(B)  Products falling within this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02
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 No. 11.03. or 11.04.

                                                                                       
|                                          Rate of passage through a sieve
|                                                  with an aperture of  
| Cereal           Starch content  Ash content
|                                                    315            500
|                                                micrometres  micrometres
|                                                  (microns)    (microns)
| (1)                  (2)             (3)           (4)            (5)
|                                                                           |
|Wheat & rye          45 %            2.5 %         80 %              -
|Barley               45 %            3   %         80 %              -
|Oats                 45 %            5   %         80 %              -
|Maize (corn) &       45 %            2   %         -              90 %
|grain sorghum
|Rice                 45 %            1.6 %         80 %              -
|Buckwheat            45 %            4   %         80 %              -
                                                                                       

3.  For the purposes of heading No 11.03, 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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

11.01

Wheat or meslin flour

1101.0000.00

.

20

50

11.02

Cereal flours, (excl. wheat or meslin)

1102.2000.00

Maize (corn) flour

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

11.02

Cereal flours, (excl. wheat or meslin)

1102.9010.00

flour of millet or sorghum

20

1102.9090.00

.

20

11.03

Cereal groats, meal and pellets

1103.1100.00

Groats and meal of wheat

5

1103.1300.00

Groats and meal of maize (corn)

10

1103.1900.00

Groats and mealof other cereals

10

1103.2000.00

Pellets of cereals

10

11.04

Cereal grains otherwise worked (excl. rice); germ of cereals

1104.1200.00

Rolled or flaked grains of oats

10

1104.1900.00

Rolled or flaked grains of other cereals

10

1104.2200.00

Other worked grains (for example, hulled, pearled, sliced or kibbled) : of
oats

10

1104.2300.00

Other worked grains (for example, hulled, pearled, sliced or kibbled)  Of
maize (corn)

10

1104.2900.00

Other worked grains (for example, hulled, pearled, sliced or kibbled) Of
other cereals

10

1104.3000.00

Germ of cereals, whole, rolled, flaked or ground

10

11.05

Flour, meal and flakes of potatoes

1105.1000.00

Flour, meal and powder of potatoes

10

1105.2000.00

Flakes, granules and pellets of potatoes

10

11.06

Flour and meal of the dried leguminous vegetables, sago, etc

1106.1000.00

.13

20

1106.2011.00

.14 cassava

20

1106.2012.00

Meal/dough of cassava

20

1106.2020.00

Flour, meal and powder Of yam

20

1106.2091.00

Cocoyam flour

20

1106.2099.00

Rice in the husk (paddy or rough) (excluding seeds)

20

1106.3010.00

Plantain flour

20

1106.3090.00

Flour, meal and powder Of the products of Chapter 8 not elsewhere
specified

20

11.07

Malt

1107.1000.00

Malt Not roasted

5

1107.2000.00

Malt Roasted

5

11.08

Starches and inulin

1108.1110.00

Wheat starch; Pharmaceutical grade

10

1108.1190.00

Wheat starch excluding Pharmaceutical grade

10

1108.1210.00

Maize (corn) starch; Pharmaceutical grade

10

1108.1290.00

Maize (corn) starch excluding Pharmaceutical grade

10

1108.1310.00

Pharmaceutical grade

10

1108.1390.00

Potato starch excluding Pharmaceutical grade

10

1108.1410.00

Pharmaceutical grade

10

1108.1490.00

Manioc (cassava) starch not Pharmaceutical grade

10

1108.1910.00

Other starches of Pharmaceutical grade not elsewhere specified

10



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

11.08

Starches and inulin

1108.1990.00

Other starches not elsewhere specified or included excluding
Pharmaceutical grade

10

1108.2000.00

Inulin

10

11.09

Wheat gluten

1109.0000.00

.

10