EU Combined Nomenclature · CN code · HS 1904.90
Other prepared cereal foods (incl. rice dishes)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0087 | All third countries | 33% | 1 January 2026 – 31 December 2026 | 191,000 kg | 0 kg | Exhausted |
| 09.9015 | United States | 1 % + 3.98 EUR / 100 kg · 1 % + 5 EUR / 100 kg · 1.1 % + 15.13 EUR / 100 kg · 1.3 % + 11.5 EUR / 100 kg · 1.3 % + 3.68 EUR / 100 kg · 1.3 % + 4.5 EUR / 100 kg · 1.3 % + 8.4 EUR / 100 kg · 1.5 % + 3.25 EUR / 100 kg · 1.6 % + 2.43 EUR / 100 kg · 1.6 % + 3.78 EUR / 100 kg | 1 July 2026 – 30 June 2027 | 50,000,000 kg | 48,819,354 kg | Critical |
Balances from the Commission’s weekly quota report of 23 October 2026.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 10% reduced rate 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 18% reduced rate 
Ireland 23% 
Italy 10% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 18% 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 25 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8,3 + 25,7 €/100 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| European Economic Area - Iceland | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 4.8 % + 25.7 EUR / 100 kg |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | 0 % + 25.7 EUR / 100 kg |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.2 % + 22.48 EUR / 100 kg |
| EU–Chile agreement | Chile | 0 % + 12.85 EUR / 100 kg |
| EU–Algeria agreement | Algeria | 0 % + 25.7 EUR / 100 kg |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + 25.7 EUR / 100 kg |
| EU–Japan agreement | Japan | 6.8 % + 21.03 EUR / 100 kg |
| EEA - European Economic Area | Norway | 0 % + 13.19 EUR / 100 kg |
| EU–Syria agreement | Syria | 0 % + 25.7 EUR / 100 kg |
| EU–Tunisia agreement | Tunisia | 0 % + 25.7 EUR / 100 kg |
| EU–Türkiye customs union | Türkiye | 0 % + 25.7 EUR / 100 kg |
| EU–United States agreementQuota | United States | 2.1 % + 6.43 EUR / 100 kg |
| EU–South Africa agreement | South Africa | 0 % + 25.7 EUR / 100 kg |
WTO tariff quota.
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €38.9m | 40.3% | -1.8% |
 Thailand | €21.8m | 22.6% | -23.1% |
 Türkiye | €9.9m | 10.3% | +17.5% |
 South Korea | €7.4m | 7.6% | -11.9% |
 Jordan | €5.4m | 5.6% | +30.4% |
 Norway | €3m | 3.1% | +4.4% |
 India | €1.9m | 2% | +0% |
 Egypt | €1.8m | 1.9% | +84.2% |
1904.90 Prepared foods obtained by the swelling or roasting: other
UK specific or compound duty Third-country duty 2 tariff lines Türkiye 8.3% Third-country duty 4 tariff lines 
USA 14% General (MFN) 1 tariff line 
Canada 3% – 6% Third-country duty 12 tariff lines · average 4.1% · 4× specific or compound duty 
Mexico 10% Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines 
Japan 21.3% – 25% Third-country duty 8 tariff lines · average 24.3% · 3× specific or compound duty 
Taiwan 20% Third-country duty 4 tariff lines · 2× specific or compound duty 
GCC 5% Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 3 tariff lines · 2× specific or compound duty Norway 9% Third-country duty 3 tariff lines · 2× specific or compound duty 
North Macedonia 40% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Bulgar Freekeh from Turkiye
The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan
The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan
The tariff classification of “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” from Japan
Par boiled and dried Black Barley Weight 25kg packaged in a carton bag with a liner
wholegrain spelt and light seasonings ready to eat food product packaged in a dual layer PP PET retortable pouch and then a cardboard box
Mediterranean Style Grains his product is made from a mixture of grains, rice and seasonings ready to eat food product packaged in a dual layer PP PET retortable pouch and then a cardboard box
mixture of grains, rice and seasonings cooked ready to eat food product packaged in a dual layer PP PET retortable pouch and then a cardboard box
28 rulings in total for this code
1. This chapter does not cover:
(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term ‘groats’ means cereal groats of Chapter 11;
(b) the terms ‘flour’ and ‘meal’ mean:
3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
See notes 3 and 4 to this chapter.
Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1904.
See the HS Explanatory Note to heading 1904, (D).
General
The ‘cocoa powder content’ of products of this chapter is normally calculated by multiplying the sum of the contents of theobromine and caffeine by a factor of 31.
The theobromine and caffeine contents are determined by HPLC (High Performance Liquid Chromatography).
In the case of products containing caffeine or theobromine from sources other than cocoa, these additional amounts of caffeine or theobromine should not be taken into account in calculating the cocoa content.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 8,3 + 25,7 €/100 kg/net | — |
| 2025 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2024 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2023 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2022 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2021 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2020 | unchanged | 8,3 + 25,7 €/100 kg/net | — |
| 2019 | Other | 8,3 + 25,7 €/100 kg/net | — |
In the EU Combined Nomenclature, 1904 90 80 is one of 2 lines under subheading 1904.90, prepared foods obtained by the swelling or roasting: other.
The third-country duty is a specific or compound duty: 8,3 + 25,7 €/100 kg/net.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 8,3 + 25,7 €/100 kg/net; 121 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported other prepared cereal foods (incl. rice dishes) (HS 1904.90) worth €96.6m (down 14% on the year before), at an average of €3.15 per kg; United Kingdom supplied 40%, followed by Thailand.
For the same subheading, the Türkiye duty is 8.3%, the US duty is 14%, the Canada duty is 3%–6%, the Mexico duty is 10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 21.3%–25%, the Taiwan duty is 20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 9%, the North Macedonia duty is 40% and the Nigeria duty is 20%.
EU member states imported goods of subheading 1904.90 worth US$624m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$39m.
The third-country duty in the EU Combined Nomenclature is 8,3 + 25,7 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
152 countries have a preferential rate on this line, 121 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1904.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$39m), followed by Thailand.
Everyday names, not part of the legal text.