荞麦、谷子、金丝雀籽及其他谷物

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