Subheading · Chapter 19 · Heading 1904
1904.90: Prepared foods obtained by the swelling or roasting: other
Other prepared cereal foods (incl. rice dishes)
Official description Other
1904.90 is the HS subheading for other prepared cereal foods (incl. rice dishes), under heading 1904 in chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1904 90 00 00 Other
- 1904 90 10 00 Obtained from rice 8 % + 38 GBP / 100 kg
- 1904 90 80 00 Other 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 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 2 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 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))
- 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))
- Tariff lines
- on 1 of 2 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
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–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–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% + 38 GBP / 100 kg / 0% + 21 GBP / 100 kg |
| UK–Chile agreement | Chile | 0% + 38 GBP / 100 kg |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 38 GBP / 100 kg / 0% + 21 GBP / 100 kg |
| DCTS Standard | Indonesia | 4.5% + 38 GBP / 100 kg / 4.5% + 21 GBP / 100 kg |
| UK–Norway agreement | Norway | 0% + 37 GBP / 100 kg / 0% + 11 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 38 GBP / 100 kg / 0% + 21 GBP / 100 kg |
| UK–Türkiye agreementQuota | Türkiye | 0% + 38 GBP / 100 kg / 0% + 21 GBP / 100 kg |
| UK–South Africa agreement | South Africa | 0% + 38 GBP / 100 kg / 0% + 21 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £20.6m | 28.3% | +36.4% |
 Belgium | £10.6m | 14.6% | +52.6% |
 Spain | £10.3m | 14.2% | -10.4% |
 Italy | £6.9m | 9.5% | -4.4% |
 South Korea | £3.7m | 5% | +15.7% |
 Thailand | £3m | 4.1% | +209.4% |
 Ireland | £2.3m | 3.1% | +85% |
 India | £1.9m | 2.7% | +47.3% |
Same subheading in other tariffs
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 
GCC 5% General (MFN) 6 tariff lines 
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 World trade in 2024
Trade value (US$) no reported trade < US$303kUS$303k+US$4m+US$38m+> US$116m
Exports: 155
- South Korea: US$168m
- Thailand: US$154m
- Poland: US$119m
- United States: US$117m
- Canada: US$116m
- United Kingdom: US$111m
- France: US$101m
- Spain: US$87m
- Italy: US$76m
- China: US$63m
- Belgium: US$59m
- Germany: US$59m
- Mexico: US$53m
- South Africa: US$44m
- Czechia: US$38m
- Bahrain: US$37m
- Netherlands: US$29m
- Denmark: US$27m
- India: US$24m
- Greece: US$23m
- Bulgaria: US$23m
- Türkiye: US$19m
- Chile: US$12m
- Malaysia: US$12m
- Japan: US$12m
- El Salvador: US$12m
- Australia: US$12m
- Sweden: US$11m
- Indonesia: US$10m
- Austria: US$9m
- Brazil: US$8m
- Vietnam: US$8m
- Taiwan: US$7m
- Estonia: US$5m
- Bangladesh: US$5m
- Jordan: US$5m
- Pakistan: US$4m
- Norway: US$4m
- Philippines: US$4m
- Portugal: US$4m
- Zambia: US$4m
- Dominican Republic: US$4m
- Ireland: US$4m
- Senegal: US$3m
- Guatemala: US$3m
- Hong Kong SAR China: US$3m
- Lithuania: US$3m
- Egypt: US$3m
- Hungary: US$3m
- Peru: US$2m
- Trinidad & Tobago: US$2m
- Switzerland: US$2m
- Romania: US$2m
- New Zealand: US$2m
- Kenya: US$2m
- Colombia: US$2m
- Singapore: US$2m
- Uruguay: US$1m
- Russia: US$1m
- Luxembourg: US$1m
Trade value (US$) no reported trade < US$686kUS$686k+US$3m+US$15m+> US$59m
Imports: 215
- United States: US$459m
- Germany: US$180m
- Canada: US$96m
- Australia: US$72m
- Saudi Arabia: US$64m
- France: US$64m
- United Kingdom: US$59m
- Belgium: US$50m
- Italy: US$42m
- Denmark: US$40m
- Hong Kong SAR China: US$30m
- Spain: US$29m
- Netherlands: US$28m
- Czechia: US$28m
- Switzerland: US$23m
- Greece: US$23m
- Ireland: US$22m
- United Arab Emirates: US$19m
- New Zealand: US$16m
- Sweden: US$16m
- Finland: US$16m
- Poland: US$15m
- Hungary: US$14m
- Austria: US$14m
- Mexico: US$14m
- Botswana: US$14m
- Guatemala: US$12m
- Nigeria: US$12m
- Singapore: US$11m
- China: US$10m
- Malaysia: US$9m
- Thailand: US$9m
- Peru: US$9m
- Israel: US$9m
- Laos: US$8m
- Romania: US$8m
- Congo - Kinshasa: US$7m
- Eswatini: US$7m
- Bulgaria: US$7m
- Norway: US$6m
- Philippines: US$6m
- Slovakia: US$6m
- Dominican Republic: US$6m
- South Korea: US$5m
- Japan: US$5m
- Taiwan: US$5m
- Macao SAR China: US$4m
- Portugal: US$4m
- Croatia: US$4m
- India: US$4m
- Russia: US$4m
- Senegal: US$3m
- Ghana: US$3m
- Panama: US$3m
- Colombia: US$3m
- Myanmar (Burma): US$3m
- Mozambique: US$3m
- Lesotho: US$3m
- Vietnam: US$3m
- Kuwait: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | South Korea | US$168m | 9.6% |
| 2 | Thailand | US$154m | 8.8% |
| 3 |  Poland | US$119m | 6.8% |
| 4 | United States | US$117m | 6.7% |
| 5 | Canada | US$116m | 6.6% |
| 6 | United Kingdom | US$111m | 6.3% |
| 7 | France | US$101m | 5.7% |
| 8 | Spain | US$87m | 5% |
| 9 | Italy | US$76m | 4.3% |
| 10 |  China | US$63m | 3.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$459m | 26.2% |
| 2 |  Germany | US$180m | 10.3% |
| 3 | Canada | US$96m | 5.5% |
| 4 |  Australia | US$72m | 4.1% |
| 5 |  Saudi Arabia | US$64m | 3.7% |
| 6 | France | US$64m | 3.7% |
| 7 | United Kingdom | US$59m | 3.4% |
| 8 | Belgium | US$50m | 2.9% |
| 9 | Italy | US$42m | 2.4% |
| 10 |  Denmark | US$40m | 2.3% |
Import duty on this product around the world 163
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.
- 16%median duty
- 13number of duty-free countries (MFN)
- 55%highest: Iran, Kiribati, Angola
163
| 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 | 13% | 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 | 4.1% | 3% – 6% | 2023 |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 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 | 28% | 15% – 40% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 22%* | 18% – 25% | 2023 |
 Fiji | 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 | 5% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 30% | 2020 · HS 2017 | |
 Honduras | 25% | 15% – 35% | 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 | 24% | 21% – 25% | 2023 |
 Jordan | 13% | 0% – 25% | 2023 |
 Kazakhstan | 11% | 2023 | |
 Kenya | 35% | 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 | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 7% | 2023 | |
 Maldives | 20% | 0% – 50% | 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 | |
| Norway | 9% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 6% | 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 | 11% | 5% – 20% | 2023 |
 Senegal | 20% | 2023 | |
 Seychelles | 13% | 0% – 25% | 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 | 25% | 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 | 0% | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 23%* | 17% – 30% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 21%* | 17% – 24% | 2023 |
| United States | 14% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
 Vietnam | 28% | 20% – 35% | 2023 |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 7.5% | 5% – 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)23997 Other prepared dishes and meals
- ISIC Rev. 4 activity
- 1061 Manufacture of grain mill products1075 Manufacture of prepared meals and dishes
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1904.90 | changed |
| 2012 | 1904.90 | changed |
| 2007 | 1904.90 | changed |
| 2002 | 1904.90 | changed |
| 1996 | 1904.90 | changed |
| 1992 | 1904.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 28
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
The tariff classification of Bulgar Freekeh from Turkiye
- N360909 U.S. CBP
The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan
- N357265 U.S. CBP
The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan
- N357266 U.S. CBP
The tariff classification of “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” from Japan
- N346448 U.S. CBP
The tariff classification of Microwaveable Rice from Thailand
- N336111 U.S. CBP
The tariff classification of Frozen Pentagon Chahan from Vietnam
- 600015136 HMRC
Par boiled and dried Black Barley Weight 25kg packaged in a carton bag with a liner
- 600013159 HMRC
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
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
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
- 600013154 HMRC
Brown, Red and Wild Rice cooked ready to eat food packaged in a dual layer PP PET retortable pouch and then a cardboard box
- 600013144 HMRC
Garlic ginger and soy Rice ready to eat food product product is packed into a pouch, sealed and cooked through the retort process packaged in a dual layer PP PET retortable pouch and then a cardboard box
28 rulings in total for this code
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.
- Tariff change
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 1904.90 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 1904.90 carry 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 other prepared cereal foods (incl. rice dishes) worth £72.9m (up 22% on the year before), at an average of £2.32 per kg; France supplied 28%, followed by Belgium.
World trade in other prepared cereal foods (incl. rice dishes) reached US$1.8bn in 2024, up 14% on 2023.
South Korea was the largest exporter with 9.6% of the total, ahead of Thailand.
Products classified here
Questions and answers
What is the HS code for prepared foods obtained by the swelling or roasting: other?
Prepared foods obtained by the swelling or roasting: other fall under HS subheading 1904.90, 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 1904.90 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 1904.90 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…?
South Korea, with US$168m in 2024 (9.6% of world exports).
Is there anti-dumping duty on other prepared cereal foods (incl. rice dishes)?
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 other prepared cereal foods (incl. rice dishes) from?
In the 12 months to August 2026, the largest suppliers were France (28%), Belgium (15%) and Spain (14%), out of total imports of £72.9m.
Typical products
Everyday names, not part of the legal text.