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EAEU HS code

1108 14 000 0 — Starches; inulin: starches: manioc (cassava) starch

Starches; inulin: starches: manioc (cassava) starch

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
10%, but not less than EUR 0.03/kg

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
2

None: russian bans and restrictions, 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. 1108Starches; inulin
  3. 1108 14Manioc starch
  4. 1108 14 00Starches: manioc (cassava) starch
  5. 1108 14 000 0you are here

Explanatory notes to heading 1108 3 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.

1108 Starch; inulin: – starch: 1108 11 – – wheat 1108 12 – – corn 1108 13 – potato 1108 14 – cassava 1108 19 – – – other 1108 20 – inulin

Starch, which is chemically a carbohydrate, is found in the cells of many plant products. The most important sources of starch are cereal grains (e.g. corn, wheat and rice), some lichens, some tubers and root crops (potatoes, cassava, marantha) and the heart of the sago palm. Starch is a white powder without zap aha, consisting of the smallest grains that crunch when rubbed between the fingers. With iodine, it gives an intense blue color (except for amylopectin starch, which gives a reddish-brown color). Under a microscope in polarized light, starchy grains exhibit characteristic dark polarizing crosses. These grains are insoluble in cold water, but when heated in water to a temperature above their point of clusterization (usually 60°C for most types of starch) break down, forming starch paste y. Starch is processed into a wide variety of commercial products included in other headings, for example, modified starch, fried soluble starch, dextrin, maltodextrin, dextrose, glucose. They have wide application as such in various industries, especially in food, textile, pulp and paper. Inulin is also included in this heading; it is chemically analogous to starch, but with iodine gives a light yellowish-brown color instead of blue. Inulin is extracted from Jerusalem artichoke, dahlia roots and chicory roots. When hydrolysis by prolonged boiling in water, it forms fructose (levulosis). This heading does not cover, inter alia: (a) prepared starch products of heading 1901; (b) tapioca and its substitutes prepared from starches (see the HS Explanatory Note to heading 1903); (c) starches supplied in the form of perfumery or toiletries (Chapter 33); (d) dextrin and other modified starches of heading 3505; (e) starch-based glues (heading 3505 or 3506); (f) prepared preparations for starch appretation (heading 3809);

(g) isolated amylopectin and isolated amylose obtained by fractionation of starch (heading 3913).

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.

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

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

    • Низкобелковая продукция (крахмалы, крупы и макаронные изделия и другая продукция) (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 1108 14: certificates 0, declarations 93.

By technical regulation
ТР ТС 021/201193ТР ТС 022/201193ТР ТС 029/201236
Schemes
3д491д332д11The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Центр Сертификации Стандарт»ООО «Надежные документы»РУП «Белорусский государственный институт метрологии»
Manufacturers outside the EAEU
China24Vietnam21Thailand18Poland4Germany2India2

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 rate
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 rate
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. The rate is compound: work out the reduced rate from each of its parts.

Payments on import

Duty for this code: 10%, but not less than EUR 0.03/kg. 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.