Subheading · Chapter 19 · Heading 1904
1904.10: Prepared foods obtained by the swelling or roasting of cereals or cereal products
Puffed or roasted cereals (breakfast cereals)
1904.10 is the HS subheading for puffed or roasted cereals (breakfast cereals), under heading 1904 in chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1904 10 00 00 Prepared foods obtained by the swelling or roasting of cereals or cereal products
- 1904 10 10 00 Obtained from maize 2 % + 16 GBP / 100 kg
- 1904 10 30 00 Obtained from rice 4 % + 38 GBP / 100 kg
- 1904 10 90 00 Other 4 % + 28 GBP / 100 kg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
Import requirements 4
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Tariff lines
- on 1 of 3 lines
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
- Import controlImport control on genetically modified organisms (GMO) and products containing GMOs
- Applies to goods from
- China
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Tariff lines
- on 1 of 3 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| CPTPP | Brunei, Chile, Japan, Malaysia, Mexico | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
| DCTS Standard | Indonesia | 0% + 16 GBP / 100 kg / 0.5% + 38 GBP / 100 kg / 0.5% + 28 GBP / 100 kg |
| UK–Lebanon agreement | Lebanon | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
| UK–Norway agreement | Norway | 0% + 13 GBP / 100 kg / 0% + 37 GBP / 100 kg / 0% + 21 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
| UK–Türkiye agreementQuota | Türkiye | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
| UK–South Africa agreement | South Africa | 0% + 16 GBP / 100 kg / 0% + 38 GBP / 100 kg / 0% + 28 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £101.1m | 34.8% | +4.9% |
 Poland | £55m | 18.9% | +15.4% |
 Belgium | £34m | 11.7% | +8.2% |
 France | £29.9m | 10.3% | +10.8% |
 United States | £9.3m | 3.2% | -5.1% |
 Spain | £8.9m | 3.1% | -30.2% |
 Italy | £8m | 2.8% | +20.2% |
 Ireland | £7.1m | 2.5% | +35.9% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$14m+US$70m+> US$354m
Exports: 160
- United States: US$598m
- Germany: US$589m
- United Kingdom: US$515m
- Poland: US$487m
- Belgium: US$354m
- Spain: US$312m
- France: US$305m
- Canada: US$264m
- Mexico: US$245m
- Netherlands: US$223m
- China: US$142m
- Thailand: US$121m
- Italy: US$102m
- Czechia: US$92m
- South Korea: US$72m
- Denmark: US$70m
- India: US$62m
- Australia: US$62m
- Egypt: US$56m
- El Salvador: US$54m
- Malaysia: US$53m
- Türkiye: US$49m
- Switzerland: US$48m
- Guatemala: US$48m
- Japan: US$45m
- Portugal: US$41m
- Lithuania: US$41m
- South Africa: US$38m
- Austria: US$38m
- Sweden: US$34m
- Serbia: US$33m
- Romania: US$30m
- Honduras: US$26m
- Colombia: US$24m
- Chile: US$20m
- Zambia: US$18m
- Hungary: US$17m
- Taiwan: US$17m
- Trinidad & Tobago: US$14m
- Brazil: US$14m
- Russia: US$14m
- Bulgaria: US$14m
- Peru: US$13m
- Philippines: US$13m
- Costa Rica: US$13m
- Indonesia: US$11m
- Greece: US$10m
- Slovakia: US$10m
- New Zealand: US$10m
- Ukraine: US$10m
- Ireland: US$9m
- Latvia: US$9m
- Senegal: US$8m
- Bangladesh: US$8m
- Argentina: US$8m
- Dominican Republic: US$7m
- Croatia: US$7m
- Finland: US$6m
- Vietnam: US$5m
- Israel: US$5m
Trade value (US$) no reported trade < US$3mUS$3m+US$19m+US$57m+> US$236m
Imports: 221
- United States: US$550m
- Canada: US$499m
- Germany: US$357m
- United Kingdom: US$336m
- France: US$283m
- Netherlands: US$260m
- Italy: US$236m
- Belgium: US$234m
- Spain: US$165m
- Ireland: US$157m
- Sweden: US$126m
- China: US$107m
- Saudi Arabia: US$91m
- Australia: US$89m
- Austria: US$85m
- Greece: US$84m
- Denmark: US$75m
- Switzerland: US$73m
- Guatemala: US$72m
- Portugal: US$66m
- United Arab Emirates: US$60m
- Poland: US$57m
- Mexico: US$55m
- South Korea: US$55m
- Finland: US$50m
- Romania: US$47m
- Hungary: US$46m
- New Zealand: US$42m
- Norway: US$42m
- Thailand: US$41m
- Hong Kong SAR China: US$36m
- Dominican Republic: US$34m
- Israel: US$33m
- Czechia: US$33m
- Honduras: US$32m
- Panama: US$31m
- Slovakia: US$29m
- Taiwan: US$27m
- Singapore: US$26m
- Croatia: US$26m
- Indonesia: US$26m
- Philippines: US$26m
- Libya: US$25m
- Vietnam: US$25m
- Japan: US$25m
- Malaysia: US$23m
- Costa Rica: US$22m
- Kuwait: US$22m
- El Salvador: US$22m
- Cyprus: US$21m
- Slovenia: US$21m
- Lithuania: US$20m
- Congo - Kinshasa: US$19m
- Nicaragua: US$19m
- Latvia: US$19m
- Morocco: US$18m
- Qatar: US$16m
- Serbia: US$15m
- Iraq: US$15m
- Iceland: US$15m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$598m | 10.6% |
| 2 | Germany | US$589m | 10.5% |
| 3 | United Kingdom | US$515m | 9.2% |
| 4 | Poland | US$487m | 8.7% |
| 5 | Belgium | US$354m | 6.3% |
| 6 | Spain | US$312m | 5.6% |
| 7 | France | US$305m | 5.4% |
| 8 |  Canada | US$264m | 4.7% |
| 9 |  Mexico | US$245m | 4.4% |
| 10 |  Netherlands | US$223m | 4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$550m | 9.8% |
| 2 | Canada | US$499m | 8.9% |
| 3 | Germany | US$357m | 6.4% |
| 4 | United Kingdom | US$336m | 6% |
| 5 | France | US$283m | 5% |
| 6 | Netherlands | US$260m | 4.6% |
| 7 | Italy | US$236m | 4.2% |
| 8 | Belgium | US$234m | 4.2% |
| 9 | Spain | US$165m | 2.9% |
| 10 | Ireland | US$157m | 2.8% |
Binding rulings for similar goods 9
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…
- 600011184 HMRC
Product is a packet of dry Poha, a traditional Indian breakfast. It contains Rice flakes Edible vegetable fats, Peanuts, Salt, Dehydrated onion, Sugar, Green Chilli, Curry leaf, Turmeric, Mustard, Cumin, Citric acid and Tartaric acid. The mix is put into bowl, hot water is added before mixing and…
- 600008615 HMRC
Product is a savoury snack, blend of crisp gram noodles, puffed rice, gram pulse and peanuts with oval patties. The puffed rice makes up the highest percentage of the mix and therefore will be classified to that. The mix contains Edible Vegetable Oil (Palmolein Oil and/or Cottonseed Oil), Puffed…
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11
2026HTSRev11 · Source: hts.usitc.gov
In the UK Global Tariff all 3 lines under subheading 1904.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 3 lines under subheading 1904.10 carry a specific or compound duty rather than a percentage.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard; 149 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported puffed or roasted cereals (breakfast cereals) worth £290.2m (up 5% on the year before), at an average of £3.05 per kg; Germany supplied 35%, followed by Poland.
World trade in puffed or roasted cereals (breakfast cereals) reached US$6bn in 2024, down 2.3% on 2023.
The United States was the largest exporter with 10.6% of the total, ahead of Germany.
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?
Prepared foods obtained by the swelling or roasting of cereals or cereal products fall under HS subheading 1904.10, part of heading 1904, in section IV of the Harmonized System.
What is the import duty on prepared foods obtained by the swelling or… in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1904.10 from countries without a preferential agreement are charged at 3.8% to 5.1%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on prepared foods obtained by the swelling or… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1904.10 from countries without a preferential agreement are charged at 1.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most prepared foods obtained by the swelling or…?
The United States, with US$598m in 2024 (10.6% of world exports).
Which countries can export puffed or roasted cereals (breakfast cereals) to the UK duty-free?
149 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
Is there anti-dumping duty on puffed or roasted cereals (breakfast cereals)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import puffed or roasted cereals (breakfast cereals) from?
In the 12 months to August 2026, the largest suppliers were Germany (35%), Poland (19%) and Belgium (12%), out of total imports of £290.2m.
Typical products
Everyday names, not part of the legal text.