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Commodity 1006306110

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• Commodity: 1006306110
• Classification: In immediate packings of a net content not exceeding 5 kg
• Commodity valid from: 1 February 2006
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 4 June 2026
• Date of trade: Change

You are currently using the UK Integrated Online Tariff

Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into the UK

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

Import controls

Import controls are restrictions the UK has for importing goods.

Country	Measure type	Conditions	Legal base	Footnotes
All countries (1011) excluding European Union (including code "EU"), Iceland, Norway, Switzerland, United Kingdom	Import control of organic products	Conditions	S.I. 2019/693	CD808
China (CN)	Import control on genetically modified organisms (GMO) and products containing GMOs	Conditions	D0884/11	CD680
India (IN)	Restriction on entry into free circulation	Conditions	2024/120	CD597
Pakistan (PK)	Restriction on entry into free circulation	Conditions	2024/120	CD597
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Import duties

The table below lists the import duties that apply to the import of commodity 1006306110.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 1006 3061 10

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	£121.00 / 1,000 kg		S.I. 2020/1430
Channel Islands (1080)	UK-CD Customs Union	n/a		S.I. 2020/1430
CARIFORUM (1033)	Tariff preference	0.00%		S.I. 2020/1457
CPTPP Australia (2056)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP Brunei (2055)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP Chile (2053)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP Japan (2052)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP Malaysia (2054)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP New Zealand (2057)	Tariff preference	0.00%	Conditions	2024 c. 6	RT001
CPTPP Peru (2058)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
CPTPP Singapore (2060)	Tariff preference	0.00%	Conditions	2024 c. 6	RT001
CPTPP Vietnam (2059)	Tariff preference	£60.50 / 1,000 kg	Conditions	2024 c. 6	RT001
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062)	Tariff preference	0.00%	Conditions	2023 No. 561
Eastern and Southern Africa States (1034) excluding Comoros	Tariff preference	0.00%		S.I. 2020/1457
European Union (1013)	Tariff preference	0.00%		S.I. 2020/1457
OCTs (Overseas Countries and Territories) (2080)	Tariff preference	0.00%		S.I. 2020/1457
SADC EPA (1035)	Tariff preference	0.00%		S.I. 2020/1457
Albania (AL)	Tariff preference	0.00%		S.I. 2020/1457
Australia (AU)	Tariff preference	£60.50 / 1,000 kg	Conditions	2023 No. 195
Cameroon (CM)	Tariff preference	0.00%		S.I. 2020/1457
Canada (CA)	Tariff preference	0.00%		S.I. 2020/1457
Ceuta (XC)	Tariff preference	0.00%		S.I. 2020/1457
Fiji (FJ)	Tariff preference	0.00%		S.I. 2020/1457
Georgia (GE)	Tariff preference	0.00%		S.I. 2020/1457
Ghana (GH)	Tariff preference	0.00%		S.I. 2021/241
Iceland (IS)	Tariff preference	0.00%		S.I. 2020/1457
Israel (IL)	Tariff preference	0.00%	Conditions	S.I. 2020/1457	CD785
Ivory Coast (CI)	Tariff preference	0.00%		S.I. 2020/1457
Jordan (JO)	Tariff preference	0.00%		S.I. 2021/241
Kenya (KE)	Tariff preference	0.00%		S.I. 2020/1457
Kosovo (XK)	Tariff preference	0.00%		S.I. 2020/1457
Lebanon (LB)	Tariff preference	0.00%		S.I. 2020/1457
Melilla (XL)	Tariff preference	0.00%		S.I. 2020/1457
Moldova (MD)	Tariff preference	0.00%		2023 No. 774
Morocco (MA)	Tariff preference	0.00%		S.I. 2020/1457
New Zealand (NZ)	Tariff preference	0.00%	Conditions	2023 No. 194
North Macedonia (MK)	Tariff preference	0.00%		S.I. 2020/1457
Palestine (PS)	Tariff preference	0.00%		S.I. 2020/1457
Papua New Guinea (PG)	Tariff preference	0.00%		S.I. 2020/1457
Samoa (WS)	Tariff preference	0.00%		S.I. 2020/1457
San Marino (SM)	Tariff preference	0.00%		S.I. 2020/1457
Serbia (XS)	Tariff preference	0.00%		S.I. 2021/241
Singapore (SG)	Tariff preference	0.00%		CS Singapore No.1/2020
Solomon Islands (SB)	Tariff preference	0.00%		S.I. 2020/1457
Ukraine (UA)	Tariff preference	0.00%		Ukraine FTA amendment 2022

Quotas

Quotas allow a limited amount of goods to be imported at a lower duty rate. Once the quota has been used up, you will revert to the out-of-quota rate, which may be the third-country duty or a preferential rate.

Quotas can be non-preferential (open to many countries) or preferential (restricted to a particular trading partner).

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011) excluding Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Union, Finland, France, Germany, Greece, Hungary, India, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Pakistan, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Thailand, United States	Non preferential tariff quota 054119	0.00%	Conditions	S.I. 2020/1432
Countries other than Member States of the European Union (1100) excluding Australia, Thailand, United States	Non preferential tariff quota 054130	0.00%	Conditions	S.I. 2020/1432
Countries other than Member States of the European Union (1100)	Non preferential tariff quota 054166	0.00%	Conditions	S.I. 2020/1432
Australia (AU)	Non preferential tariff quota 054129	0.00%	Conditions	S.I. 2020/1432
Ecuador (EC)	Preferential tariff quota 057530	0.00%		S.I. 2020/1457
Egypt (EG)	Preferential tariff quota 051797	0.00%		S.I. 2020/1457
India (IN)	Non preferential tariff quota 054117	0.00%	Conditions	S.I. 2020/1432
Pakistan (PK)	Non preferential tariff quota 054118	0.00%	Conditions	S.I. 2020/1432
Peru (PE)	Preferential tariff quota 057222	0.00%		S.I. 2020/1457
Thailand (TH)	Non preferential tariff quota 054112	0.00%	Conditions	S.I. 2020/1432
Thailand (TH)	Non preferential tariff quota 054128	0.00%	Conditions	S.I. 2020/1432
United States (US)	Non preferential tariff quota 054116	0.00%	Conditions	S.I. 2020/1432
United States (US)	Non preferential tariff quota 054127	0.00%	Conditions	S.I. 2020/1432
Vietnam (VN)	Preferential tariff quota 054730	0.00%	Conditions	S.I. 2020/1457
Vietnam (VN)	Preferential tariff quota 054731	0.00%	Conditions	S.I. 2020/1457	CD984

Trade remedies, safeguards and retaliatory duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Belarus (BY)	Additional duties	35.00%	Conditions	2022 No. 376	SN007
Russia (RU)	Additional duties	35.00%	Conditions	2022 No. 376	SN007

Import VAT and excise

• Excise duties are not chargeable on this commodity.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Additional code: VATZ VAT zero rate	0.00%			03026

Exporting from the UK

The commodity code for exporting and Intrastat reporting is 1006 3061.

There are no export measures for this commodity on this date.

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

• rules and restrictions
• tax and duty rates
• what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

Select a country to check which tariff treatments apply.

Origin allows for various policy measures to be implemented and for duties to be calculated.

There are two types of origin, subject to different rules, which may affect your trade.

Find out more about origin

Preferential rules of origin

Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.

Non-preferential rules of origin

Products with non-preferential rules of origin may incur commercial policy measures, such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

View rules for determining non-preferential origin (opens in new tab)

Notes for commodity 1006306110

Chapter notes

1. (A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

   (B) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.

   Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.

2. Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional chapter notes

1. The following terms have the meanings hereunder assigned to them:

   • (a) ‘round grain rice’ (codes 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5.2 mm and of a length/width ratio of less than 2;

   • (b) ‘medium grain rice’ (codes 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5.2 mm but not exceeding 6.0 mm and of a length/width ratio of less than 3;

   • (c) ‘long grain rice’ (codes 1006 10 71, 1006 10 79, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6.0 mm;

   • (d) ‘paddy rice’ (codes 1006 10 30, 1006 10 50, 1006 10 71, 1006 10 79 and 1006 10 90): rice which has retained its husk after threshing;

   • (e) ‘husked rice’ (codes 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 19, 1006 20 92, 1006 20 94, 1006 20 96, 1006 20 98 and 1006 20 99): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

   • (f) ‘semi-milled rice’ (codes 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 29, 1006 30 42, 1006 30 44, 1006 30 46, 1006 30 48 and 1006 30 49): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

   • (g) ‘wholly milled rice’ (codes 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 69, 1006 30 92, 1006 30 94, 1006 30 96, 1006 30 98 and 1006 30 99): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

   • (h) ‘broken rice’ (subheading 1006 40): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.

2. Spelt, hybrid maize, rice and hybrid sorghum shall be classified in the appropriate subheadings for sowing provided that:

   • the goods comply with the Cereal Seeds Regulations 1974 or

   • it is established that the goods are actually intended for sowing

3. The duty rate applicable to mixtures falling in Chapter 10 can be found in the current version of the “Tariff of the United Kingdom”, Part Four “Rules for calculation of import duties”, General Rule 1, see Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK

Section notes

1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code

Description

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement

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