GCC Common Customs Tariff · HS code · HS 1904.90

1904.90.90.00.02

1904.90.90.00.02: Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour & meal), pre-cooked or otherwise prepared, not containing cocoa, n.e.s. - Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), not containing Cocoa, pre-cooked or otherwise prepared, not elsewhere specified or included.

Other prepared cereal foods (incl. rice dishes)

✓ 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 5% standard rate depends on the country of origin

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

1904.90 Prepared foods obtained by the swelling or roasting: other

UK specific or compound duty Third-country duty 2 tariff lines EU 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% General (MFN) 12 tariff lines · average 4.1% · 4× specific or compound duty Mexico 10% General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line Argentina 16% General (MFN) 3 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 4 tariff lines Japan 21.3% – 25% General (MFN) 8 tariff lines · average 24.3% · 3× specific or compound duty Taiwan 20% General (MFN) 4 tariff lines · 2× specific or compound duty Switzerland Free General (MFN) 3 tariff lines · 2× specific or compound duty Norway 9% General (MFN) 3 tariff lines · 2× specific or compound duty North Macedonia 40% General (MFN) 2 tariff lines Nigeria 20% General (MFN) 1 tariff line

GCC lines: 1904.90

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.

  • N364369 U.S. CBP 11 September 2026 · 1904.90.01.40

    The tariff classification of Bulgar Freekeh from Turkiye

  • N360909 U.S. CBP 14 May 2026 · 1904.90.01.20

    The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan

  • N357265 U.S. CBP 21 January 2026 · 1904.90.01.40

    The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan

  • N357266 U.S. CBP 21 January 2026 · 1904.90.01.40

    The tariff classification of “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” from Japan

  • 600015136 HMRC 2 March 2026 – 1 March 2029 · 1904 90 80 00

    Par boiled and dried Black Barley Weight 25kg packaged in a carton bag with a liner

  • 600013159 HMRC 21 July 2025 – 20 July 2028 · 1904 90 80 00

    wholegrain spelt and light seasonings ready to eat food product packaged in a dual layer PP PET retortable pouch and then a cardboard box

  • 600013152 HMRC 16 July 2025 – 15 July 2028 · 1904 90 80 00

    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

  • 600013155 HMRC 16 July 2025 – 15 July 2028 · 1904 90 80 00

    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

Legal notes

Notes

1. This chapter does not cover:

  1. (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);

  2. (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

  3. (c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

  1. (a) the term ‘groats’ means cereal groats of Chapter 11;

  2. (b) the terms ‘flour’ and ‘meal’ mean:

    1. (1) cereal flour and meal of Chapter 11, and

    2. (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

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.

Chapter notes: Chapter 19 →

In the GCC Common Customs Tariff, 1904.90.90.00.02 is one of 6 lines under subheading 1904.90, prepared foods obtained by the swelling or roasting: other.

The customs duty is 5%, and quantities are declared in Kilograms.

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 Switzerland duty is free, the Norway duty is 9%, the North Macedonia duty is 40% and the Nigeria duty is 20%.

The GCC states imported goods of subheading 1904.90 worth US$89m in 2024; the largest supplier was the United Kingdom, and the United Kingdom ranked 1st with US$17m.

Questions and answers

What is the GCC import duty for HS code 1904.90.90.00.02?

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 1904.90 as a whole, the largest supplier in 2024 was the United Kingdom (US$17m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.