Heading · Chapter 19
1904: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
Heading 1904 is divided into 4 six-digit subheadings and sits in chapter 19, preparations of cereals, flour, starch or milk; pastrycooks' products.
Duty rates compared
UK 8% Third-country duty 10 tariff lines · 9× specific or compound duty 
EU specific or compound duty Third-country duty 10 tariff lines 
Türkiye 3.8% – 9% Third-country duty 18 tariff lines · average 5.9% 
USA 1.1% – 14.9% General (MFN) 5 tariff lines · average 9.9% 
Canada 3% – 6% General (MFN) 43 tariff lines · average 4.3% · 13× specific or compound duty 
Mexico 10% General (MFN) 4 tariff lines · 2× specific or compound duty 
Brazil 14.4% General (MFN) 4 tariff lines 
Argentina 16% General (MFN) 16 tariff lines 
Peru Free – 6% General (MFN) 4 tariff lines · average 4.5% 
New Zealand 5% General (MFN) 40 tariff lines 
Japan 11.5% – 25% General (MFN) 26 tariff lines · average 19.8% · 10× specific or compound duty 
Taiwan 20% General (MFN) 15 tariff lines · 8× specific or compound duty 
GCC 5% General (MFN) 29 tariff lines 
Switzerland Free General (MFN) 7 tariff lines · 6× specific or compound duty 
Norway Free – 9% General (MFN) 10 tariff lines · average 3% · 7× specific or compound duty 
North Macedonia 30% – 40% General (MFN) 10 tariff lines · average 37% 
Nigeria 20% General (MFN) 5 tariff lines Subheadings 4
- 1904.10Prepared foods obtained by the swelling or roasting of cereals or cereal productsPuffed or roasted cereals (breakfast cereals)
- 1904.20Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
- 1904.30Prepared foods obtained by the swelling or roasting: bulgur wheat
- 1904.90Prepared foods obtained by the swelling or roasting: otherOther prepared cereal foods (incl. rice dishes)
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$24m+US$105m+> US$481m
Exports: 178
- Germany: US$891m
- United States: US$785m
- United Kingdom: US$659m
- Poland: US$638m
- Belgium: US$484m
- Spain: US$481m
- Canada: US$443m
- France: US$432m
- Netherlands: US$306m
- Mexico: US$301m
- Thailand: US$280m
- South Korea: US$244m
- Türkiye: US$225m
- China: US$217m
- Italy: US$189m
- Czechia: US$179m
- South Africa: US$105m
- Australia: US$104m
- Denmark: US$101m
- India: US$94m
- Austria: US$82m
- Switzerland: US$81m
- Lithuania: US$78m
- Indonesia: US$78m
- Malaysia: US$72m
- Sweden: US$67m
- El Salvador: US$66m
- Egypt: US$63m
- Japan: US$59m
- Guatemala: US$56m
- Portugal: US$56m
- Bulgaria: US$40m
- Bahrain: US$37m
- Greece: US$36m
- Serbia: US$35m
- Chile: US$35m
- Romania: US$33m
- Russia: US$28m
- Honduras: US$28m
- Hungary: US$27m
- Colombia: US$27m
- Taiwan: US$24m
- Brazil: US$24m
- Zambia: US$22m
- Dominican Republic: US$18m
- Philippines: US$18m
- Trinidad & Tobago: US$17m
- Ireland: US$16m
- New Zealand: US$16m
- Ukraine: US$16m
- Vietnam: US$15m
- Peru: US$15m
- North Macedonia: US$14m
- Costa Rica: US$14m
- Slovakia: US$13m
- Bangladesh: US$13m
- Latvia: US$12m
- Senegal: US$12m
- Croatia: US$11m
- Argentina: US$9m
Trade value (US$) no reported trade < US$6mUS$6m+US$25m+US$86m+> US$328m
Imports: 221
- United States: US$1.1bn
- Germany: US$639m
- Canada: US$639m
- United Kingdom: US$475m
- France: US$436m
- Netherlands: US$379m
- Belgium: US$328m
- Italy: US$311m
- Spain: US$224m
- Ireland: US$193m
- Sweden: US$182m
- Australia: US$172m
- Saudi Arabia: US$169m
- China: US$146m
- Denmark: US$139m
- Austria: US$137m
- Greece: US$118m
- Switzerland: US$110m
- Poland: US$96m
- United Arab Emirates: US$91m
- Philippines: US$87m
- Guatemala: US$87m
- Portugal: US$86m
- Finland: US$83m
- Czechia: US$75m
- Hungary: US$73m
- Hong Kong SAR China: US$71m
- Mexico: US$71m
- Romania: US$70m
- New Zealand: US$68m
- South Korea: US$68m
- Norway: US$57m
- Iraq: US$53m
- Israel: US$53m
- Thailand: US$52m
- Slovakia: US$48m
- Dominican Republic: US$47m
- Singapore: US$43m
- Croatia: US$40m
- Panama: US$37m
- Honduras: US$36m
- Malaysia: US$36m
- Japan: US$36m
- Taiwan: US$34m
- Indonesia: US$33m
- Vietnam: US$30m
- Libya: US$29m
- Slovenia: US$28m
- Cyprus: US$28m
- Lithuania: US$28m
- Congo - Kinshasa: US$27m
- Bulgaria: US$27m
- Kuwait: US$27m
- Costa Rica: US$26m
- Botswana: US$26m
- Russia: US$25m
- El Salvador: US$25m
- Latvia: US$24m
- Serbia: US$23m
- Morocco: US$23m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$891m | 10.3% |
| 2 | United States | US$785m | 9.1% |
| 3 | United Kingdom | US$659m | 7.6% |
| 4 |  Poland | US$638m | 7.4% |
| 5 |  Belgium | US$484m | 5.6% |
| 6 |  Spain | US$481m | 5.6% |
| 7 | Canada | US$443m | 5.1% |
| 8 |  France | US$432m | 5% |
| 9 |  Netherlands | US$306m | 3.5% |
| 10 | Mexico | US$301m | 3.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.1bn | 12.6% |
| 2 | Germany | US$639m | 7.4% |
| 3 | Canada | US$639m | 7.4% |
| 4 | United Kingdom | US$475m | 5.5% |
| 5 | France | US$436m | 5% |
| 6 | Netherlands | US$379m | 4.4% |
| 7 | Belgium | US$328m | 3.8% |
| 8 |  Italy | US$311m | 3.6% |
| 9 | Spain | US$224m | 2.6% |
| 10 |  Ireland | US$193m | 2.2% |
The UK Global Tariff divides heading 1904 into 10 tariff lines; the duty is 8%. 9 lines have a specific or compound duty.
In the EU Combined Nomenclature all 10 lines under heading 1904 carry a specific or compound duty rather than a percentage.
The Turkish Customs Tariff Schedule divides heading 1904 into 18 tariff lines; the duty is between 3.8% and 9% (average 5.9%).
In the Harmonized Tariff Schedule of the United States, heading 1904 covers 5 tariff lines and the duty is between 1.1% and 14.9%.
The Customs Tariff of Canada divides heading 1904 into 43 tariff lines; the duty is between 3% and 6% (average 4.3%). 13 lines have a specific or compound duty.
In the Mexican Tariff (TIGIE), heading 1904 covers 4 tariff lines and the duty is 10%. 2 lines have a specific or compound duty.
The Brazilian Tariff (NCM/TEC) divides heading 1904 into 4 tariff lines; the duty is 14.4%.
In the Argentine Tariff (NCM-SIM), heading 1904 covers 16 tariff lines and the duty is 16%.
The Customs Tariff of Peru divides heading 1904 into 4 tariff lines; the duty is between 0% and 6% (average 4.5%). 1 of them is duty-free.
In the Working Tariff Document of New Zealand, heading 1904 covers 40 tariff lines and the duty is 5%.
The Customs Tariff Schedules of Japan divides heading 1904 into 26 tariff lines; the duty is between 11.5% and 25% (average 19.8%). 10 lines have a specific or compound duty.
In the Customs Import Tariff of Taiwan, heading 1904 covers 15 tariff lines and the duty is 20%. 8 lines have a specific or compound duty.
The GCC Common Customs Tariff divides heading 1904 into 29 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 1904 covers 7 tariff lines and the duty is duty-free. 6 lines have a specific or compound duty.
The Customs Tariff of Norway divides heading 1904 into 10 tariff lines; the duty is between 0% and 9% (average 3%). 2 of them are duty-free. 7 lines have a specific or compound duty.
In the Customs Tariff of North Macedonia, heading 1904 covers 10 tariff lines and the duty is between 30% and 40%.
The ECOWAS Common External Tariff (Nigeria) divides heading 1904 into 5 tariff lines; the duty is 20%.
In 2024, countries exported heading 1904 goods worth US$8.7bn (+1.5% year on year).
The largest exporter was Germany (US$891m), followed by the United States.
The biggest buyer was the United States, with imports of US$1.1bn.
The United Kingdom ranked 3rd among 178 exporters with US$659m.
The United Kingdom imported US$475m.
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.
Products classified here
Questions and answers
What is the HS code for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included?
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included fall under HS heading 1904, part of chapter 19, in section IV of the Harmonized System.
What is the import duty on prepared foods obtained by the swelling or… in the UK?
Under the UK Global Tariff, imports under 1904 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on prepared foods obtained by the swelling or… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1904 from countries without a preferential agreement are charged at 3.8% to 9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most prepared foods obtained by the swelling or…?
Germany, with US$891m in 2024 (10.3% of world exports).