Importing Rice into the UK
Classification - As per the Custom Tariff
Before you can find out any information, such as: Duty Rate, VAT rate, Licences, Documentation, Restrictions etc on any product including Rice, you must first obtain the commodity classification (10-digit) code
The section of the UK Customs Tariff relating to Rice, is section 1006. This splits down the different types of rice as follows:
|1006 10||Rice in the husk (paddy or rough)|
|1006 10 10||For sowing|
|1006 10 21||Other|
|1006 20||Husked (brown) rice|
|1006 20 11||Parboiled|
|1006 20 92||Other|
|1006 30||Semi-milled or wholly milled rice, whether or not polished or glazed|
|1006 30 21||Semi-milled rice|
|1006 30 61||Wholly milled rice|
|1006 40||Broken rice|
|1006 00 10||For the manufact. of food preparations of sub head. 1901 10|
|1006 00 90||Other|
One of these codes above should relate to your product. To find out more about any of these codes please
(Q) Do I need an Import Licence?
(A) It depends. Generally speaking, if your quantity of Rice weighs a Tonne or more (1000kg), then you will need an Import Licence. To find out for certain, you will need to contact: The Rural Payments Agency (RPA) Import Licencing (T) +44 (0) 191 266 5050ukimports
(Q) Can I get a licence which covers multiple shipments?
(A) Nobody can decide that other than you. If you are thinking of having one licence covering sveral different shipments, then be warned thatm if the Customs Clearance agent/broker accidently exhausts the whole licence, then this will cause you major problem, when importing the remaining rice that was supposed to be covered by that licence. The RPA (mentioned above) should be able to confirm all of thisukimports
Food items and VAT
As per the HM Revenue & Customs Public Notice 701/14 (May 2002), Section 1.3 What law covers this subject>, it states:
The VAT Act 1994 of which
Please note: Any food items imported for any other purpose than human consumption may be subject to VAT, so please be sure to check before importing. Also any food being imported for a Commercial purpose, means that you will still need to have an EORI Number.
If you are looking to import Basmati Rice, did you know that if it is of a certain grade, then with a 'Certificate of Authenticity' you may be able to claim relief from Import Duty. Check with the Rural Payment Agency (RPA) for more information.ukimports
For more information on importing rice, please feel free to contact a member of our Imports Team, on 0845 309 6360, or email us at: firstname.lastname@example.org.
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