HS 1101 · Milling products, malt and starches
Wheat flour
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur wheat flour, a specific duty today, reaches zero by 2036; Brazil's duty on EU wheat flour is 9.8% today and reaches zero by 2036 (1 of 2 lines is excluded).
Rates at a glance
Into the EU from Mercosur
3 tariff linesPreferential duty 2026
0%
plus specific duties on 3 lines
Duty-free on all phased lines by
2036
Agreement base rate
0%
plus specific duties on 3 lines
Applied MFN rate today
0%
Into Brazil from the EU
2 tariff linesPreferential duty 2026
9.8–10.8%
Duty-free on all phased lines by
2036
Agreement base rate
12%
Applied MFN rate today
10.8%
Work out the duty on your shipment
Opens the calculator with heading 1101 and the corridor filled in.
About this product
The EU's wheat flour duty is a specific amount per tonne, phased out over a long schedule. Mercosur phases out one flour line over a long schedule and excludes the other. Flour trade is mostly regional, inside Mercosur and inside the EU.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0% | 0 / 3 |
| 2027 | 0% | 0 / 3 |
| 2028 | 0% | 0 / 3 |
| 2029 | 0% | 0 / 3 |
| 2030 | 0% | 0 / 3 |
| 2031 | 0% | 0 / 3 |
| 2032 | 0% | 0 / 3 |
| 2033 | 0% | 0 / 3 |
| 2034 | 0% | 0 / 3 |
| 2035 | 0% | 0 / 3 |
| 2036 | 0% | 3 / 3 |
3 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 9.8% | 0 / 2 |
| 2027 | 8.8% | 0 / 2 |
| 2028 | 7.8% | 0 / 2 |
| 2029 | 6.8% | 0 / 2 |
| 2030 | 5.8% | 0 / 2 |
| 2031 | 4.9% | 0 / 2 |
| 2032 | 3.9% | 0 / 2 |
| 2033 | 2.9% | 0 / 2 |
| 2034 | 1.9% | 0 / 2 |
| 2035 | 0.9% | 0 / 2 |
| 2036 | 0% | 1 / 2 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 3
EU → Mercosur
- 10× 1
- E× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 12% | 10.8% | 9.8–10.8% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 12% | 10.8–12% | 9.8–12% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 12% | 10.8–12% | 9.8–12% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 12% | 10.8–12% | 9.8–12% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 3 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1101 00 11 | Durum wheat flour | 10 | 172.00 EUR/t | 172.00 EUR/t | 156.34 EUR/t | Freefrom 2036 |
| 1101 00 15 | Flour of common wheat and spelt | 10 | 172.00 EUR/t | 172.00 EUR/t | 156.34 EUR/t | Freefrom 2036 |
| 1101 00 90 | Meslin flour | 10 | 172.00 EUR/t | 172.00 EUR/t | 156.34 EUR/t | Freefrom 2036 |
Into Brazil from the EU: 2 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1101 00 10 | Wheat flour | E | 12% | 10.8% | 10.8% | 10.8% |
| 1101 00 20 | Flour mixture of wheat and rye | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
Related products
All headings in chapter 11: Milling products, malt and starches
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.