Subheading · Chapter 19 · Heading 1904
1904.20: Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
Subheading 1904.20 belongs to heading 1904 (prepared foods obtained by the swelling or roasting of cereals or cereal…) in chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1904 20 00 00 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
- 1904 20 10 00 Preparation of the müsli type based on unroasted cereal flakes 8%+2
- Other
- 1904 20 91 00 Obtained from maize 2 % + 16 GBP / 100 kg+2
- 1904 20 95 00 Obtained from rice 4 % + 38 GBP / 100 kg+2
- 1904 20 99 00 Other 4 % + 28 GBP / 100 kg+2
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 3
- 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 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))
- Y062 Products which are not containing, consisting of or produced from rice (Commission Implementing Decision 2011/884/EU)
- Tariff lines
- on 2 of 4 lines
- 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
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| 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 | |
| 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 | 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–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | 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–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Norway agreement | Norway | 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreementQuota | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 4.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £18.6m | 31.6% | -2.3% |
 Lithuania | £17m | 28.9% | -23.7% |
 Switzerland | £6.8m | 11.6% | +0.2% |
 Germany | £5m | 8.5% | +51.2% |
 Poland | £4.3m | 7.3% | +147.2% |
 Ireland | £1.4m | 2.4% | +25.4% |
 Latvia | £948k | 1.6% | +228.8% |
 France | £686k | 1.2% | +10.3% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 4 tariff lines 
Türkiye 50% – 100% Statutory rate (Law 474) 7 tariff lines · average 75% 
USA 5.6% – 14.9% General (MFN) 2 tariff lines · average 10.3% The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$251.5kUS$251.5k+US$3.1m+US$23.3m+> US$60.3m
Exports: 149
- Germany: US$235.4m
- Spain: US$80.9m
- Belgium: US$70.3m
- Canada: US$61.6m
- United States: US$60.3m
- Indonesia: US$56.8m
- Netherlands: US$51m
- Czechia: US$48m
- Lithuania: US$34.5m
- United Kingdom: US$33.5m
- Austria: US$32.9m
- Switzerland: US$30.3m
- Australia: US$30.2m
- Poland: US$26.7m
- France: US$23.3m
- Sweden: US$21.9m
- South Africa: US$21.9m
- Türkiye: US$15.5m
- Russia: US$11.7m
- China: US$11.4m
- North Macedonia: US$10.5m
- Portugal: US$9.9m
- Italy: US$8.5m
- Zimbabwe: US$8.2m
- Dominican Republic: US$7.8m
- India: US$6.9m
- Hungary: US$6.7m
- Malaysia: US$6.2m
- Thailand: US$5.3m
- Guatemala: US$4.4m
- Ukraine: US$4.2m
- Egypt: US$4m
- Croatia: US$4m
- Denmark: US$3.8m
- New Zealand: US$3.8m
- Ireland: US$3.1m
- South Korea: US$3m
- Mexico: US$2.9m
- Slovakia: US$2.7m
- Bulgaria: US$2.6m
- Côte d’Ivoire: US$2.6m
- Latvia: US$2.6m
- Greece: US$2.5m
- Fiji: US$2.3m
- Chile: US$2.1m
- Japan: US$2.1m
- Vietnam: US$2m
- Serbia: US$2m
- Finland: US$1.9m
- Honduras: US$1.6m
- United Arab Emirates: US$1.5m
- Brazil: US$1.2m
- El Salvador: US$1.2m
- Sri Lanka: US$1.2m
- Taiwan: US$1m
- Romania: US$793.5k
- Saudi Arabia: US$763.4k
- Slovenia: US$759.9k
- Israel: US$741.8k
- Colombia: US$738.3k
Trade value (US$) no reported trade < US$496.2kUS$496.2k+US$2.9m+US$12.5m+> US$40.7m
Imports: 215
- Netherlands: US$85.3m
- United States: US$82.9m
- France: US$80.4m
- United Kingdom: US$76m
- Germany: US$75.2m
- Philippines: US$55.8m
- Canada: US$40.7m
- Sweden: US$35.8m
- Belgium: US$33.1m
- Austria: US$32.8m
- Italy: US$31.6m
- Spain: US$29.6m
- China: US$28.4m
- Denmark: US$20.3m
- Poland: US$19.9m
- Portugal: US$15.8m
- Finland: US$15.7m
- Romania: US$15.4m
- Ireland: US$14.3m
- Czechia: US$13m
- Slovakia: US$12.8m
- Switzerland: US$12.5m
- Greece: US$10.9m
- Hungary: US$10.4m
- United Arab Emirates: US$10.2m
- Croatia: US$9.4m
- Australia: US$9.2m
- New Zealand: US$8.9m
- Israel: US$8.8m
- Saudi Arabia: US$8.3m
- Norway: US$8.2m
- South Korea: US$7.4m
- Bulgaria: US$6.9m
- Lithuania: US$6.3m
- Iraq: US$6.2m
- Serbia: US$6m
- Japan: US$5.9m
- Hong Kong SAR China: US$5.2m
- Indonesia: US$5.1m
- Slovenia: US$5m
- Mozambique: US$5m
- Lesotho: US$5m
- South Africa: US$4.9m
- Malaysia: US$4.6m
- Singapore: US$4.6m
- Kazakhstan: US$4.1m
- Burkina Faso: US$3.7m
- Estonia: US$3.5m
- Botswana: US$3.4m
- Nigeria: US$3.3m
- Luxembourg: US$3.2m
- Latvia: US$3.1m
- Guatemala: US$2.9m
- Angola: US$2.9m
- Eswatini: US$2.7m
- Cyprus: US$2.7m
- Bosnia & Herzegovina: US$2.7m
- Morocco: US$2.4m
- Thailand: US$2.3m
- Ukraine: US$2.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$235.4m | 21.3% |
| 2 | Spain | US$80.9m | 7.3% |
| 3 |  Belgium | US$70.3m | 6.4% |
| 4 |  Canada | US$61.6m | 5.6% |
| 5 | United States | US$60.3m | 5.5% |
| 6 |  Indonesia | US$56.8m | 5.1% |
| 7 |  Netherlands | US$51m | 4.6% |
| 8 |  Czechia | US$48m | 4.3% |
| 9 | Lithuania | US$34.5m | 3.1% |
| 10 | United Kingdom | US$33.5m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Netherlands | US$85.3m | 7.7% |
| 2 | United States | US$82.9m | 7.5% |
| 3 | France | US$80.4m | 7.3% |
| 4 | United Kingdom | US$76m | 6.9% |
| 5 | Germany | US$75.2m | 6.8% |
| 6 |  Philippines | US$55.8m | 5.1% |
| 7 | Canada | US$40.7m | 3.7% |
| 8 |  Sweden | US$35.8m | 3.2% |
| 9 | Belgium | US$33.1m | 3% |
| 10 |  Austria | US$32.8m | 3% |
The UK Global Tariff divides subheading 1904.20 into 4 tariff lines; the duty is 8%. 3 lines have a specific or compound duty.
In the EU Combined Nomenclature all 4 lines under subheading 1904.20 carry a specific or compound duty rather than a percentage.
150 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £58.8m between September 2025 and August 2026 (down 0% on the year before); Spain supplied 32%, followed by Lithuania.
In 2024, countries exported these goods worth US$1.1bn (+4.6% year on year).
The largest exporter was Germany (US$235.4m), followed by Spain.
Products classified here
Questions and answers
What is the HS code for prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals?
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals fall under HS subheading 1904.20, part of heading 1904, in section IV of the Harmonized System.
What is the import duty on prepared foods obtained from unroasted cereal… in the UK?
Under the UK Global Tariff, imports under 1904.20 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 from unroasted cereal… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1904.20 from countries without a preferential agreement are charged at 5.6% to 14.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most prepared foods obtained from unroasted cereal…?
Germany, with US$235.4m in 2024 (21.3% of world exports).
Which countries can export these goods to the UK duty-free?
150 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 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Spain (32%), Lithuania (29%) and Switzerland (12%), out of total imports of £58.8m.