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EAEU HS code

1105 20 000 0 — Flour, meal, powder, flakes and granules of potatoes: flakes and granules

Flour, meal, powder, flakes and granules of potatoes: flakes and granules

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
1

None: russian bans and restrictions, conformity assessment, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section II. Vegetable products

  1. 11Products of the milling industry; malt; starches; inulin; wheat gluten
  2. 1105Flour, meal, powder, flakes, granules and pellets of potatoes
  3. 1105 20Flakes, granules and pellets of potatoes
  4. 1105 20 00Flakes and granules
  5. 1105 20 000 0you are here

Explanatory notes to heading 1105 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

1105 Flour of fine and coarse grinding, powder, flakes, potato pellets: 1105 10 – flour of fine and coarse grinding and powder 1105 20 – flakes and pellets

This heading includes dried potatoes presented in the form of flour of fine and coarse grinding, powder, flakes, pellets. The flour of fine and coarse grinding, powder, flakes and granules of this heading may be obtained by steaming and rubbing fresh potatoes and subsequently drying the resulting mass, or to flour of fine grinding, powder, or granules, or thin ribbons, which are then cut into small flakes. The granules of this heading are generally obtained by ag lomeration of fine and coarse flour, powder or pieces of potatoes. The products of this heading may be improved by the addition of very small amounts of antioxidants, emulsifiers or vitamins. However, this heading does not include products which, by the addition of other substances, have acquired the characteristics of finished potato products. This heading also excludes: (a) potatoes after ordinary drying, dehydration or evaporation but not further processed (heading 0712); (b) potato starch (heading 1108); (c) tapioca substitutes prepared from potato starch (heading 1903).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 11 — Products of the milling industry; malt; starches; inulin; wheat gluten 4 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b) prepared flours, groats, meals or starches of heading 1901;

(c) corn flakes and other products of heading 1904;

(d) vegetables, prepared or preserved, of heading 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.

(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 content Ash content Rate of passage through a sieve with an aperture of 315 micrometres (microns) 500 micrometres (microns)

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.

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of heading 1106, the terms “flour of fine and coarse grinding” and “powder” mean products (other than crushed dried coconut nuts) obtained by grinding or any other process from dried legumes of heading 0713, from sago, root vegetables or tubers of heading 0714 or from products of Chapter 08:

(a) not less than 95 % by weight of which is sieved through a 2 mm metal mesh sieve in the case of grinding of dried legumes, sagos, root vegetables, tubers and products of Chapter 08 (except nuts of headings 0801 and 0802);

(b) not less than 50 wt.% of which is sieved through a metal mesh sieve of 2.5 mm in the case of nuts of headings 0801 and 0802.

Classification rulings for this code (2)

Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.

Product in the form of homogeneously colored loose flakes of a yellowish color with the presence of dark inclusions (peel or burnt particles), obtained from mature potatoes (potato wash, peeling, cutting, cooking, mixing with other ingredients, drying (rolling), grinding and fractionation).

Full description

Product composition: potatoes - 99%, emulsifier (mono/diglycerides of fatty acids), stabilizer (dynatrium pyrophasphate), antioxidants (sodium pyrosulfite, citric acid), dye (curcumin). It is used as a side dish or as the basis of a variety of potato dishes.

Packaged in 5 kg in paper bags of brown color with a plastic liner.

GRI 1 and 6

Product in the form of homogeneously colored loose flakes without sticking lumps from light yellow to yellow, obtained from mature potatoes (potato wash, peeling, cutting, cooking, mixing with other ingredients, drying (shall), grinding and fractionation).

Full description

Product composition: potatoes - 99,1535%, emulsifier (mono/diglycerides of fatty acids), stabilizer (sodium dihydropyrofasphate), acidity regulator (citric acid), preservative (sodium pyrosulfite), dye (curcumin) - no more than 0,004%. It is used as a side dish, or as the basis of potato dishes (potatoes, waffles, casseroles), as well as for thickening soups and sauces. Packed with 15 kg in paper multilayer bags with laminated coating inside.

GRI 1 and 6

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 11
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

How it is done in practice

Valid documents in the EAEU unified register for subheading 1105 20: certificates 0, declarations 134.

By technical regulation
ТР ТС 021/2011134ТР ТС 022/2011134ТР ТС 029/2012102ТР ТС 033/20132ТР ТС 034/20132
Schemes
3д811д412д12The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
РУП «Научно-практический центр Национальной академии наук Беларуси по продовольствию»РУП «Барановичский центр стандартизации, метрологии и сертификации»Алматинский филиал АО «Национальный центр экспертизы и сертификации»
Manufacturers outside the EAEU
Poland7Germany4China3Netherlands3Belgium2Afghanistan1

Manufacturers of these goods →Check a supplier’s document by its number →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Developing countries75% of the common tariff rate3,75%
33 countries

Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Payments on import

Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

The right code is in the HS code search.