GCC Common Customs Tariff · HS code · HS 1904.10
1904.10.91.00.00: Puffed or roasted cereals (breakfast cereals): Corn chips (corn flakes) & the like, obtained by the swelling or roasting of cereals or cereal products, not containing cocoa.
Puffed or roasted cereals (breakfast cereals)
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products
UK specific or compound duty Third-country duty 3 tariff lines 
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 3.8% – 5.1% Third-country duty 6 tariff lines · average 4.7% 
USA 1.1% General (MFN) 1 tariff line 
Canada 4% – 6% General (MFN) 11 tariff lines · average 4.5% · 3× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 7 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 17 tariff lines 
Japan 11.5% – 19.2% General (MFN) 8 tariff lines · average 17.1% · 3× specific or compound duty 
Taiwan 20% General (MFN) 6 tariff lines · 4× specific or compound duty 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 4 tariff lines · 3× specific or compound duty 
North Macedonia 30% General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line GCC lines: 1904.10
- 1904.10.10.00.00Prepared foods obtained by the swelling or roasting of cereals or cereal products, containing cocoa.
- 1904.10.91.00.00Corn chips (corn flakes) & the like, obtained by the swelling or roasting of cereals or cereal products, not containing cocoa.
- 1904.10.99.00.00Prepared foods obtained by the swelling or roasting of cereals or cereal products, excluding those containing cocoa or corn chips, n.e.s.
Binding rulings for similar goods
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.
- N340416 U.S. CBP
The tariff classification of Great Day Seafood Congee from Taiwan
- N338004 U.S. CBP
The tariff classification, country of origin, marking, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Apple Strawberry Oat & Almond Cereal
- H272093 U.S. CBP
Internal Advice Request; Classification of Dried (Roasted) Seaweed, Thai Jasmine Rice, and Rice Cakes; US – Korea Free Trade Agreement.
- 600014472 HMRC
A snack food made from puffed rice, peanuts and seasonings. The product is packaged in a bag for immediate consumption.
- 600014332 HMRC
Raw pellets used for making fried snacks. Puffed in texture with a shape of a slightly twisted stick. This is obtained by roasting to make it puffed. Product is intended to be further fried before consumption. Ingredients: corn grits, rice grits, water and salt.
- 600014323 HMRC
A cornflakes savoury mixture, spiced, bean and gram flour noodle snack. Ready to eat, crispy in texture and yellow colour. Ingredients: edible vegetable oil (palmolein oil and/or cottonseed oil), cornflakes, potato sticks, cashew nut, raisins, dew bean flour (moth flour, gram flour, tapioca…
- 600011182 HMRC
Product is a cup of Poha, a traditional Indian breakfast. The cup contains the dry ingredients (Rice flakes Edible vegetable fats, Peanuts, Salt, Dehydrated onion, Sugar, Green Chilli, Curry leaf, Turmeric, Mustard, Cumin, Citric acid and Tartaric acid) and Hot water is added before mixing and…
9 rulings in total for this code
Legal notes
Notes
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.
HS code 1904.10.91.00.00 is a line of the GCC Common Customs Tariff under HS subheading 1904.10 (prepared foods obtained by the swelling or roasting of cereals or cereal…).
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the Türkiye duty is 3.8%–5.1%, the US duty is 1.1%, the Canada duty is 4%–6%, 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 11.5%–19.2%, the Taiwan duty is 20%, the Norway duty is free, the North Macedonia duty is 30% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 1904.10 worth US$204m in 2024; the largest supplier was the United Kingdom, and the United Kingdom ranked 1st with US$71m.
Questions and answers
What is the GCC import duty for HS code 1904.10.91.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 1904.10 as a whole, the largest supplier in 2024 was the United Kingdom (US$71m), followed by Poland.
Typical products
Everyday names, not part of the legal text.