HS Heading 1104
Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground
12 tariff lines in this heading, within chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 11041210 | Rolled or flaked grains of oats (Wrapped/canned upto 2.5 kg.) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11041290 | Rolled or flaked grains of oats in bulk | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 11041910 | Rolled or flaked grains of other cereals, nes Wrapped/canned upto 2.5 kg. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11041990 | Rolled or flaked grains of other cereals, nes excl. Wrapped/canned upto 2.5 kg. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 11042210 | Other worked grains of oats, nes Wrapped/canned upto 2.5 kg. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11042290 | Other worked grains of oats, nes excl. Wrapped/canned upto 2.5 kg. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 11042310 | Other worked grains of maize (corn), nes Wrapped/canned upto 2.5 kg. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11042390 | Other worked grains of maize (corn), nes excl. Wrapped/canned upto 2.5 kg. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 11042910 | Other worked grains of other cereals, nes Wrapped/canned upto 2.5 k | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11042990 | Other worked grains of other cereals, nes excl. Wrapped/canned upto 2.5 k | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 11043010 | Cereal germ, whole, rolled, flaked or ground Wrapped/canned upto 2.5 kg. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 11043090 | Cereal germ, whole, rolled, flaked or ground excl. Wrapped/canned upto 2.5 kg. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 271,886 (1,714 kg) under this heading, across 2 of its 12 tariff lines. The remaining 10 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 176 kg | BDT 26,931 |
| January 2026 | 1 | 10 kg | BDT 6,260 |
| March 2026 | 2 | 1,510 kg | BDT 231,558 |
| April 2026 | 1 | 10 kg | BDT 6,137 |
| May 2026 | 1 | 8 kg | BDT 1,000 |
The largest lines by assessable value in May 2026:
- 11041210 — Rolled or flaked grains of oats (Wrapped/canned upto 2.5 kg.) — BDT 1,000
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.