HS 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 1104-12 – Of oats | MFN Free | |
| 1104-12-00-00 | Of oats | Free |
| 1104-19 – Of other cereals | MFN Free; $106.50/tonne plus 7%; $177.50/tonne plus 8.5% | |
| 1104-19-11-00 | Within access commitment | Free |
| 1104-19-12-00 | Over access commitment | $106.50/tonne plus 7% |
| 1104-19-21-00 | Within access commitment | Free |
| 1104-19-22-00 | Over access commitment | $177.50/tonne plus 8.5% |
| 1104-19-90-00 | Other | Free |
| 1104-22 – Of oats | MFN Free | |
| 1104-22-00-00 | Of oats | Free |
| 1104-23 – Of maize (corn) | MFN Free | |
| 1104-23-00-00 | Of maize (corn) | Free |
| 1104-29 – Of other cereals | MFN Free; $113.40/tonne plus 7%; $177.50/tonne plus 8.5% | |
| 1104-29-11-00 | Within access commitment | Free |
| 1104-29-12-00 | Over access commitment | $113.40/tonne plus 7% |
| 1104-29-21-00 | Within access commitment | Free |
| 1104-29-22-00 | Over access commitment | $177.50/tonne plus 8.5% |
| 1104-29-90-00 | Other | Free |
| 1104-30 – Germ of cereals, whole, rolled, flaked or ground | MFN Free; $98.60/tonne plus 7% | |
| 1104-30-11-00 | Within access commitment | Free |
| 1104-30-12-00 | Over access commitment | $98.60/tonne plus 7% |
| 1104-30-90-00 | Other | Free |
Top importers in this heading
57 Canadian companies imported goods under heading 11.04 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- NORTHERN GOLD FOODS LTD. - British Columbia - 4 codes
- BISCUITS LECLERC LTEE - Quebec - 3 codes
- VIBRANT HEALTH PRODUCTS INC. - British Columbia - 3 codes
- BFG CANADA GEORGETOWN - Ontario - 2 codes
- CANADA MALTING CO. LIMITED - Alberta - 2 codes
- FARINART INC - Quebec - 2 codes
- FRITO LAY CANADA - Ontario - 2 codes
- KOREA FOOD TRADING LTD. - Ontario - 2 codes
- LOBLAWS INC. - Ontario - 2 codes
- MABO SALES DIV SHIRRA SALE DIV - Alberta - 2 codes
Codes with importers
- 1104.12.00.00 - 6 importers
- 1104.19.11.00 - 5 importers
- 1104.19.12.00 - 3 importers
- 1104.19.22.00 - 4 importers
- 1104.19.90.00 - 13 importers
- 1104.23.00.00 - 14 importers
- 1104.29.12.00 - 3 importers
- 1104.29.21.00 - 11 importers
- 1104.29.90.00 - 9 importers
- 1104.30.11.00 - 3 importers
- 1104.30.12.00 - 3 importers