HS Code: 110812
Corn starch
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📋 Code Structure

Chapter
Chapter 11 covers products of the milling industry, including flour, groats, meal, pellets, and starch. Products of this chapter are mainly obtained by milling, sifting, or processing cereals and are important raw materials for the food, paper, textile, and other industries. This chapter does not include baked goods, instant cereals, or chemically modified starches, which are classified in Chapter 19, Chapter 20, or Chapter 35, respectively.
Heading
Heading 1108 covers starches and inulin. Starches include corn starch, potato starch, cassava starch, wheat starch, etc., extracted from plants through wet milling, separation, drying, and other processes. Inulin is extracted from chicory roots, among other sources. Starches under this heading are unmodified natural starches; if chemically treated or modified, they are classified in Chapter 35.
Digit Breakdown
The first 2 digits, 11, indicate Chapter 11, products of the milling industry; digits 3-4, 08, indicate heading 1108, specifically starches and inulin; digits 5-6, 12, are the subheading specifically referring to corn starch. Therefore, 110812 in full represents corn starch. The coding hierarchy is: chapter (11) -> heading (1108) -> subheading (110812), progressively refined to ensure precise commodity classification.
Classification Basis
Corn starch is classified under 110812 because it is natural starch that has not been chemically modified and is obtained by wet milling corn. If it were modified starch, it would be classified under 3505; if it were corn flour, it would be classified under 1102; if it were a starch product such as dextrin, it would be classified under 3505. Therefore, it must be confirmed that the product is pure corn starch that is unmodified, non-denatured, and not mixed.

📝 Declaration Elements

Product name
The declared commodity name should be accurately filled in as "corn starch" and avoid using common names or abbreviations.
⚠️ Filling in "starch" or "corn flour", resulting in incorrect classification.
Composition content
Indicate the main components such as starch content, moisture, and protein to ensure compliance with the subheading requirements.
⚠️ Only filling in "100% starch" without specifying moisture or protein content.
Source
State that the starch is extracted from corn, such as "obtained by wet milling corn".
⚠️ Failing to indicate the source, or mistakenly writing potato, cassava, etc.
Processing method
Describe the processing technology, such as "wet milling, separation, drying", to prove that it has not undergone chemical modification.
⚠️ Filling in "chemically modified" or "esterified", resulting in classification under Chapter 35.
Whether modified
Clearly declare whether it is modified starch; if unmodified, it is classified under 110812.
⚠️ Not declaring, or incorrectly declaring it as modified.
Packaging specifications
Indicate the packaging form and net weight, such as "25 kg/bag", which affects the tax rate and regulatory conditions.
⚠️ Omitting packaging specifications, causing customs questioning.
Brand or model
If there is a brand or model, declare it truthfully; if there is no brand, fill in "none".
⚠️ The brand does not match the actual product, or it is omitted.
Use
Explain the main use, such as "food raw material", "paper sizing", etc.
⚠️ The use description is too broad, such as "industrial use".
Example:
Product name: corn starch; Composition content: starch 98%, moisture 12%, protein 0.5%; Source: corn; Processing method: wet milling, separation, drying; Whether modified: unmodified; Packaging specifications: 25 kg/bag; Brand: none; Use: food raw material.
Common Mistakes:

🎯 Classification Logic

Basis
The core basis for classification is Chapter 11 of the Import and Export Tariff and the subheading notes. Corn starch must meet the following: 1) be made from corn; 2) not be chemically modified; 3) not be mixed with other substances. If it has undergone chemical treatment or other ingredients have been added, it is classified under Chapter 35. At the same time, reference should be made to the classification decisions of the General Administration of Customs to ensure accuracy.
Confused Codes:
110220 - Corn flour
Corn flour is obtained by milling corn, has lower starch content, and protein has not been separated, so it is classified under 1102; corn starch is separated by wet milling and has high starch purity.
350510 - Modified starch
Modified starch has undergone chemical or physical treatment that changes the properties of the starch and is classified under 3505; corn starch is unmodified natural starch.
110819 - Other starches
Other starches such as potato and cassava starch are classified under 110819; corn starch has a separate subheading 110812.
350520 - Dextrin
Dextrin is a decomposition product of starch and is classified under 3505; corn starch is undecomposed natural starch.
Self-Check:

❓ FAQ

Q: How can I look up the HS code for corn starch?
A: You can use the tariff inquiry system of the General Administration of Customs, enter the keyword "corn starch", or search step by step by chapter 11 -> 1108 -> 110812. You may also refer to Chapter 11 of the Explanatory Notes to the Import and Export Tariff.
Q: What is the difference in classification between corn starch and corn flour?
A: Corn flour is classified under 1102 and is obtained by milling corn, containing protein, fat, etc.; corn starch is classified under 110812 and is pure starch separated by wet milling, with extremely low protein content.
Q: Which code should modified corn starch be classified under?
A: Modified corn starch is classified under 3505, and the specific subheading depends on the modification method, such as esterified starch under 350510. The modification process must be indicated when declaring.
Q: When declaring corn starch, how should the composition content be filled in?
A: Key indicators such as starch content, moisture, protein, and ash should be filled in, such as "starch 98%, moisture 12%, protein 0.5%", to prove compliance with the subheading requirements.
Q: How can I check the import tariff rate for corn starch?
A: You can log on to the website of the General Administration of Customs or use a tariff inquiry tool, enter 110812, and check the MFN rate, general rate, VAT rate, etc. Tariff rates may be adjusted, and the latest announcement shall prevail.
Q: What regulatory documents are required for exporting corn starch?
A: Generally, an export customs declaration form, contract, invoice, packing list, etc. are required. If for food use, export food production enterprise registration and inspection and quarantine certificates may be required. The specific requirements shall be subject to customs requirements.
Q: Is the classification of corn starch affected by packaging?
A: Packaging does not affect classification, but it must be declared truthfully. If it is retail packaging, other chapters may be involved, but corn starch is still classified under 110812.
Q: How can corn starch and potato starch be distinguished?
A: Corn starch is classified under 110812, and potato starch under 110813. The particle shape can be observed under a microscope, or source genes can be tested. The source must be indicated when declaring.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.