What utensil is used to dip flour?

You don't usually "dip" flour. Flour is typically dusted over something, like a rolling pin or your hands, or scooped into a bowl or measuring cup.

Perhaps you're thinking of scooping flour with a spoon or using a measuring cup to dip flour into a bowl.

Could you tell me more about what you are trying to do with the flour? That might help me understand what utensil you're looking for.