Subheading · Chapter 19 · Heading 1904
1904.30: Prepared foods obtained by the swelling or roasting: bulgur wheat
Official description Bulgur wheat
1904.30 is a six-digit subheading of heading 1904, prepared foods obtained by the swelling or roasting of cereals or cereal…, chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1904 30 00 00 Bulgur wheat 8 % + 21 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 2
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8 % + 21 GBP / 100 kg |
| 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–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% + 21 GBP / 100 kg |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 21 GBP / 100 kg |
| DCTS Standard | Indonesia | 4.5% + 21 GBP / 100 kg |
| UK–Lebanon agreement | Lebanon | 0% + 21 GBP / 100 kg |
| UK–Norway agreement | Norway | 0% + 11 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 21 GBP / 100 kg |
| UK–Türkiye agreementQuota | Türkiye | 0% + 21 GBP / 100 kg |
| UK–South Africa agreement | South Africa | 0% + 21 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £1.8m | 81.2% | -3.2% |
 France | £276k | 12.1% | +123.4% |
 Jordan | £71k | 3.1% | +56.9% |
 Lebanon | £51k | 2.3% | -48.7% |
 Italy | £10k | 0.5% | — |
 Germany | £6k | 0.2% | -23.9% |
 Brazil | £5k | 0.2% | -19.3% |
 Netherlands | £3k | 0.1% | -68.6% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line Türkiye 8.3% Third-country duty 1 tariff line 
USA 14% General (MFN) 1 tariff line 
Canada 3% – 6% General (MFN) 7 tariff lines · average 4.3% · 2× specific or compound duty 
Mexico 10% General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 25% General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan 20% General (MFN) 1 tariff line 
GCC 5% General (MFN) 7 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 40% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$37kUS$37k+US$376k+US$1m+> US$7m
Exports: 106
- Türkiye: US$142m
- United States: US$10m
- Germany: US$7m
- Poland: US$5m
- France: US$3m
- Netherlands: US$3m
- Italy: US$3m
- Austria: US$3m
- Cyprus: US$2m
- Belgium: US$1m
- Denmark: US$840k
- Ukraine: US$825k
- Lebanon: US$689k
- Spain: US$590k
- Hungary: US$551k
- Bulgaria: US$504k
- Slovenia: US$485k
- Russia: US$474k
- Estonia: US$448k
- Czechia: US$437k
- Jordan: US$398k
- Egypt: US$389k
- Sweden: US$376k
- Greece: US$301k
- Lithuania: US$275k
- China: US$232k
- United Arab Emirates: US$219k
- Brazil: US$186k
- Saudi Arabia: US$163k
- Slovakia: US$120k
- United Kingdom: US$117k
- Iraq: US$106k
- South Africa: US$99k
- Argentina: US$95k
- India: US$92k
- Armenia: US$84k
- Canada: US$83k
- Norway: US$81k
- Syria: US$81k
- Colombia: US$62k
- Latvia: US$53k
- Philippines: US$49k
- Bangladesh: US$42k
- Portugal: US$38k
- Thailand: US$38k
- Israel: US$37k
- Malaysia: US$30k
- Tunisia: US$21k
- Curaçao: US$20k
- Morocco: US$18k
- Azerbaijan: US$15k
- Indonesia: US$14k
- Croatia: US$13k
- Honduras: US$12k
- Luxembourg: US$12k
- Bahrain: US$12k
- Switzerland: US$11k
- Kuwait: US$10k
- New Zealand: US$8k
- Peru: US$7k
Trade value (US$) no reported trade < US$74kUS$74k+US$538k+US$3m+> US$8m
Imports: 180
- Iraq: US$30m
- Germany: US$26m
- Syria: US$11m
- Belgium: US$10m
- Russia: US$9m
- France: US$8m
- Netherlands: US$5m
- Saudi Arabia: US$5m
- Dominican Republic: US$5m
- Austria: US$5m
- Jordan: US$4m
- Sweden: US$4m
- United Kingdom: US$4m
- United States: US$4m
- Denmark: US$3m
- Poland: US$3m
- Ukraine: US$3m
- Canada: US$3m
- Hungary: US$3m
- Lebanon: US$2m
- Israel: US$2m
- Palestinian Territories: US$2m
- Switzerland: US$2m
- Haiti: US$2m
- United Arab Emirates: US$2m
- Libya: US$2m
- Italy: US$1m
- Czechia: US$1m
- Australia: US$1m
- Cyprus: US$1m
- Somalia: US$1m
- Greece: US$969k
- Azerbaijan: US$953k
- Burkina Faso: US$853k
- Sierra Leone: US$819k
- Spain: US$817k
- Kuwait: US$778k
- Finland: US$643k
- Tunisia: US$640k
- Iran: US$621k
- Portugal: US$572k
- Norway: US$549k
- Panama: US$538k
- Georgia: US$535k
- Bulgaria: US$506k
- Algeria: US$474k
- Croatia: US$453k
- Qatar: US$425k
- Slovakia: US$411k
- Kazakhstan: US$397k
- Romania: US$380k
- Belarus: US$368k
- Slovenia: US$318k
- Ireland: US$314k
- Armenia: US$290k
- Egypt: US$270k
- Latvia: US$259k
- Suriname: US$252k
- Lithuania: US$251k
- Moldova: US$243k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Türkiye | US$142m | 75.3% |
| 2 | United States | US$10m | 5.3% |
| 3 | Germany | US$7m | 3.8% |
| 4 |  Poland | US$5m | 2.7% |
| 5 | France | US$3m | 1.6% |
| 6 | Netherlands | US$3m | 1.5% |
| 7 | Italy | US$3m | 1.4% |
| 8 |  Austria | US$3m | 1.4% |
| 9 |  Cyprus | US$2m | 0.9% |
| 10 |  Belgium | US$1m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Iraq | US$30m | 16.1% |
| 2 | Germany | US$26m | 14% |
| 3 |  Syria | US$11m | 5.7% |
| 4 | Belgium | US$10m | 5.5% |
| 5 |  Russia | US$9m | 5% |
| 6 | France | US$8m | 4.4% |
| 7 | Netherlands | US$5m | 2.9% |
| 8 |  Saudi Arabia | US$5m | 2.8% |
| 9 |  Dominican Republic | US$5m | 2.7% |
| 10 | Austria | US$5m | 2.6% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 18number of duty-free countries (MFN)
- 55%highest: Iran, Kiribati, Angola
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 40% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 11% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 4% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 11% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 20% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 4.3% | 3% – 6% | 2023 |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
| Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 30% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 32%* | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 30% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 7.5% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 10% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 25% | 2023 | |
| Jordan | 0% | 2023 | |
 Kazakhstan | 11% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 11% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
| Lebanon | 10% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 22%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 7% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 10% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 40% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 11% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 9.3% | 5% – 20% | 2023 |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 20% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 20% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 18%* | 2023 | |
| Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 29%* | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 31%* | 2023 | |
| United States | 14% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
 Vietnam | 35% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 04812 Cereals other than maize (corn), in grain form, precooked/othw. prepared
- End use (BEC Rev. 5)
- Consumption goods · BEC 113201
- CPC 2.1 product
- 23140 Other cereal grain products (including corn flakes)
- ISIC Rev. 4 activity
- 1061 Manufacture of grain mill products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1904.30 | unchanged |
| 2012 | 1904.30 | unchanged |
| 2007 | 1904.30 | unchanged |
| 2002 | 1904.30 | unchanged |
| 1996 | 1904.90 | changed |
| 1992 | 1904.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
In the UK Global Tariff the line under subheading 1904.30 carries a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 1904.30 carries a specific or compound duty rather than a percentage.
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 these goods worth £2.3m (down 0% on the year before), at an average of £0.52 per kg; Türkiye supplied 81%, followed by France.
World trade in these goods reached US$188m in 2024, down 4% on 2023.
Türkiye was the largest exporter with 75.3% of the total, ahead of the United States.
Questions and answers
What is the HS code for prepared foods obtained by the swelling or roasting: bulgur wheat?
Prepared foods obtained by the swelling or roasting: bulgur wheat fall under HS subheading 1904.30, 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 Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1904.30 from countries without a preferential agreement are charged at 8.3%. 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 1904.30 from countries without a preferential agreement are charged at 14%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most prepared foods obtained by the swelling or…?
Türkiye, with US$142m in 2024 (75.3% of world exports).
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 Türkiye (81%), France (12%) and Jordan (3%), out of total imports of £2.3m.