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HS code for cereals - prepared by swelling or roasting

1904

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

In the UK Trade Tariff’s list of everyday names, “cereals - prepared by swelling or roasting” points to heading 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. Check the description and the notes of the chapter before declaring: the right code depends on what the goods are made of and how they are used.

The UK Global Tariff divides 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 1904 carry a specific or compound duty rather than a percentage.

The Turkish Customs Tariff Schedule divides 1904 into 18 tariff lines; the duty is between 3.8% and 9% (average 5.9%).

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

See also

Questions and answers

What is the HS code for cereals - prepared by swelling or roasting?

Cereals - prepared by swelling or roasting are classified under 1904 (Prepared foods obtained by the swelling or roasting of cereals or cereal products) in the Harmonized System. National tariffs add more digits; see the lines on this page.