6[CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
(Section Notes)

Main Notes

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 or 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 cerealslisted 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)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -
Barley 45% 3% 80% -
Oats 45% 5% 8 0% -
Maize (corn) and 45% 2% - 90%   
grain soghum
Rice 45% 1.6% 80%
Buckwheat 45% 4% 80% -

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.

Chapter Number ITC-HS Codes Description Dashes Export Policy Policy Condition Notification No Notification Date
11 11 Products Of The Milling Industry; Malt; Starches; Inulin; Wheat Gluten.          
11 11010000 Wheat or meslin flour.   Prohibited

However, export of Wheat Flour (Atta) will be allowed against Advance Authorisation, and by Export Oriented Units (EOUs) and units in SEZs.

Procedural conditions to be followed by Advance Authorisation holders will be provided in the Handbook of Procedures.

Export of Wheat Flour (Atta) by 100% Export Oriented Units (EOUs) and units in the SEZ will be subject to pre-import of wheat condition. The Wheat Flour (Atta) will have to be exported within 180 days from the date of import of the wheat consignment. The import shall be subject to actual user condition and transfer of imported raw material, for any purpose including job work, shall not be permitted. Procurement of domestic wheat for the purpose of export of wheat flour will not be allowed.

Entire production of milling process has to be exported and no remnants of the milling process will be allowed to be retained in the Country, except the wastage approved by the Norms Committee.

At the time of export, Bill of Entry for imported wheat will be produced before the Customs Authorities and only on verification of the same export will be allowed.

 39/2015-20 14.10.2022
11 11022000 Maize (corn) flour - Free      
11 110290 Other -        
11 11029010 Rye flour --- Free      
11 11029021 Rice flour: ---- Brown rice flour --- Free      
11 11029022 Rice flour: ---- White rice flour --- Free      
11 11029029 Rice flour: ---- Other --- Free      
11 11029090 Other --- Free      
11 1103 Cereal groats, meal and pellets.          
11 110311 Groats and meal : -- Of wheat -        
11 11031110 Groat --- Free      
11 11031120 Meal --- Free      
11 11031300 Groats and meal : -- Of maize (corn) - Free      
11 11031900 Groats and meal : -- Of other cereals - Free      
11 11032000 Pellets - Free      
11 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.          
11 11041200 Rolled or flaked grains :   -- Of oats - Free      
11 11041900 Rolled or flaked grains :   -- Of other cereals - Free      
11 11042200 Other worked grains (for example, hulled, pearled, sliced or kibbled) : -- Of oats - Free      
11 11042300 Other worked grains (for example, hulled, pearled, sliced or kibbled) : -- Of maize (corn) - Free      
11 11042900 Other worked grains (for example, hulled, pearled, sliced or kibbled) : -- Of other cereals - Free      
11 11043000 Germ of cereals, whole, rolled, flaked or ground - Free      
11 1105 Flour, meal, powder, flakes, granules and pellets of potatoes.          
11 11051000 Flour, meal and powder - Free      
11 11052000 Flakes, granules and pellets - Free      
11 1106 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.          
11 110610 Of the dried leguminous vegetables of heading 0713 -        
11 11061010 Guar Meal --- Free      
11 11061090 Others --- Free      
11 110620 Of sago or of roots or tubers of heading 07.14 -        
11 11062010 Of sago --- Free      
11 11062020 Of manioc (cassava) --- Free      
11 11062090 Of other roots and tubers --- Free      
11 110630 Of the products of Chapter 8 -        
11 11063010 Of tamarind --- Free      
11 11063020 Of singoda --- Free      
11 11063030 Mango flour --- Free      
11 11063090 Other --- Free      
11 1107 Malt, whether or not roasted.          
11 11071000 Not roasted - Free      
11 11072000 Roasted - Free      
11 1108 Starches; inulin.          
11 11081100 Starches : -- Wheat starch - Free      
11 11081200 Starches : -- Maize (corn) starch - Free      
11 11081300 Starches : -- Potato starch - Free      
11 11081400 Starches : -- Manioc (cassava) starch - Free      
11 110819 Starches : -- Other -        
11 11081910 Sago --- Free      
11 11081990 Other --- Free      
11 11082000 Inulin - Free      
11 11090000 Wheat gluten, whether or not dried   Free      

]

[helldodold[5[CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Chapter Number ITC-HS Codes Description Dashes Export Policy Policy Condition Notification No Notification Date
11 11 Products Of The Milling Industry; Malt; Starches; Inulin; Wheat Gluten.
11 11010000 Wheat or meslin flour. Prohibited However, export of Wheat Flour (Atta) will be allowed against Advance Authorisation, and by Export Oriented Units (EOUs) and units in SEZs.

Procedural conditions to be followed by Advance Authorisation holders will be provided in the Handbook of Procedures.

Export of Wheat Flour (Atta) by 100% Export Oriented Units (EOUs) and units in the SEZ will be subject to pre-import of wheat condition. The Wheat Flour (Atta) will have to be exported within 180 days from the date of import of the wheat consignment. The import shall be subject to actual user condition and transfer of imported raw material, for any purpose including job work, shall not be permitted.

Procurement of domestic wheat for the purpose of export of wheat flour will not be allowed.

Entire production of milling process has to be exported and no remnants of the milling process will be allowed to be retained in the Country, except the wastage approved by the Norms Committee.

At the time of export, Bill of Entry for imported wheat will be produced before the Customs Authorities and only on verification of the same export will be allowed.

 39/2015-20 14.10.2022
11 11022000 Maize (corn) flour - Free
11 110290 Other -
11 11029010 Rye flour --- Free
11 11029021 Rice flour:---- Brown rice flour --- Free
11 11029022 Rice flour:---- White rice flour --- Free
11 11029029 Rice flour:---- Other --- Free
11 11029090 Other --- Free
11 1103 Cereal groats, meal and pellets.
11 110311 Groats and meal : -- Of wheat -
11 11031110 Groat --- Free
11 11031120 Meal --- Free
11 11031300 Groats and meal :

-- Of maize (corn)

 - Free
11 11031900 Groats and meal :

-- Of other cereals

 - Free
11 11032000 Pellets - Free
11 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
11 11041200 Rolled or flaked grains : -- Of oats - Free
11 11041900 Rolled or flaked grains : -- Of other cereals - Free
11 11042200 Other worked grains (for example, hulled, pearled, sliced or kibbled) :

-- Of oats

 - Free
11 11042300 Other worked grains (for example, hulled, pearled, sliced or kibbled) :

-- Of maize (corn)

 - Free
11 11042900 Other worked grains (for example, hulled, pearled, sliced or kibbled) :

-- Of other cereals

 - Free
11 11043000 Germ of cereals, whole, rolled, flaked or ground - Free
11 1105 Flour, meal, powder, flakes, granules and pellets of potatoes.
11 11051000 Flour, meal and powder - Free
11 11052000 Flakes, granules and pellets - Free
11 1106 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
11 11061000 Of the dried leguminous vegetables of heading 07.13 - Free
11 110620 Of sago or of roots or tubers of heading 07.14 -
11 11062010 Of sago --- Free
11 11062020 Of manioc (cassava) --- Free
11 11062090 Of other roots and tubers --- Free
11 110630 Of the products of Chapter 8 -
11 11063010 Of tamarind --- Free
11 11063020 Of singoda --- Free
11 11063030 Mango flour --- Free
11 11063090 Other --- Free
11 1107 Malt, whether or not roasted.
11 11071000 Not roasted - Free
11 11072000 Roasted - Free
11 1108 Starches; inulin.
11 11081100 Starches :

-- Wheat starch

 - Free
11 11081200 Starches :

-- Maize (corn) starch

 - Free
11 11081300 Starches :

-- Potato starch

 - Free
11 11081400 Starches :

-- Manioc (cassava) starch

 - Free
11 110819 Starches : -- Other -
11 11081910 Sago --- Free
11 11081990 Other --- Free
11 11082000 Inulin - Free
11 11090000 Wheat gluten, whether or not dried Free

]

old[CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

S.No. Tariff Item HS Code Unit Item Description Export
Policy		 Policy Conditions

64

 1101 Kg Wheat Flour (Maida), Samolina (Rava / Sirgi), Wholemeal atta and resultant atta

3[Prohibited]

old[2[Free. However, export of all items is subject to recommendation of Inter-Ministerial Committee (IMC) constituted for allowing export of wheat.

Export of all the shipments approved by IMC shall be allowed subject to issuance of Quality Certificate by Export Inspection Council (EIC) or its EIAs at Delhi, Mumbai, Chennai and Kolkata.]]

old[1[Free. However, export of wheat flour (atta) is subject to recommendation of InterMinisterial Committee (IMC) on export of wheat. ]]

old[Free]

4[However, export of Wheat Flour (Atta) will be allowed against Advance Authorisation, and by Export Oriented Units (EOUs) and units in SEZs.

Procedural conditions to be followed by Advance Authorisation holders will be provided in the Handbook of Procedures.

Export of Wheat Flour (Atta) by 100% Export Oriented Units (EOUs) and units in the SEZ will be subject to pre-import of wheat condition. The Wheat Flour (Atta) will have to be exported within 180 days from the date of import of the wheat consignment. The import shall be subject to actual user condition and transfer of imported raw material, for any purpose including job work, shall not be permitted. Procurement of domestic wheat for the purpose of export of wheat flour will not be allowed.

Entire production of milling process has to be exported and no remnants of the milling process will be allowed to be retained in the Country, except the wastage approved by Norms Committee.

At the time of export, Bill of Entry for imported wheat will be produced before the Customs Authorities and only on verification of the same export will be allowed.]

NOTE: 1

Export of the following quantities of wheat flour to Maldives shall be permitted through the PSUs indicated below (Notification No. 12/2015-20 dated 27.06.2017):

 Item Year Quantity in MTs
Wheat Flour 2017-18 59442.17

]helldod]

 

1. Substituted Vide:-Notification No. 18/2015-20 dt.06.07.2022

2. Substituted Vide:-Notification No. 25/2015-20 dt.08.08.2022 (w.e.f 14.08.2022)

3. Substituted Vide:-Notification No. 30/2015-20 dt.27.08.2022

4. Inserted Vide:- Notification No. 39/2015-20 dt.14.10.2022

5. Substituted Vide Notification No. 60/2023 Dated 13.02.2024

6. Substituted vide :-  Notification No. 50/2024-25 Dated 13.01.2025