Food Grade Oat Groats from Germany
Food grade oat groats are whole oat kernels from which the inedible hull has been removed, but the grain itself remains otherwise unprocessed. Under the Customs Tariff, heading 10.04 covers oats only if grains are present, and hulling alone does not exclude them from the chapter. These groats serve as the base for instant oatmeal and other breakfast cereals.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the groats are not further processed (e.g
• steamed, rolled, or cut) before import, as that would move them to another heading
• Declare the oats as 'hulled, not further worked' to support classification under 1004.90.00
• Keep supplier documentation showing the grain is intact and only the hull was removed