UK Global Tariff · commodity code · HS 1904.10
1904 10 30 00: Puffed or roasted cereals (breakfast cereals): Prepared foods obtained by the swelling or roasting: obtained from rice
Puffed or roasted cereals (breakfast cereals)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 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
- 1904 10 00 00 Prepared foods obtained by the swelling or roasting of cereals or cereal products
- 1904 10 30 00 Obtained from rice
What you pay
Importing into UK
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))
- 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) | — | 4 % + 38 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% + 38 GBP / 100 kg |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 38 GBP / 100 kg |
| DCTS Standard | Indonesia | 0.5% + 38 GBP / 100 kg |
| UK–Lebanon agreement | Lebanon | 0% + 38 GBP / 100 kg |
| UK–Norway agreement | Norway | 0% + 37 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 38 GBP / 100 kg |
| UK–Türkiye agreementQuota | Türkiye | 0% + 38 GBP / 100 kg |
| UK–South Africa agreement | South Africa | 0% + 38 GBP / 100 kg |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 1904.10
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
1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 3.8% – 5.1% Third-country duty 6 tariff lines · average 4.7% USA 1.1% General (MFN) 1 tariff line 
Canada 4% – 6% Third-country duty 11 tariff lines · average 4.5% · 3× specific or compound duty 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 7 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 17 tariff lines 
Japan 11.5% – 19.2% Third-country duty 8 tariff lines · average 17.1% · 3× specific or compound duty 
Taiwan 20% Third-country duty 6 tariff lines · 4× specific or compound duty 
GCC 5% Third-country duty 3 tariff lines 
Switzerland specific or compound duty Third-country duty 2 tariff lines 
Norway Free Third-country duty 4 tariff lines · 3× specific or compound duty 
North Macedonia 30% Third-country duty 3 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 1904.10
Binding rulings for similar goods
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.
- 600014472 HMRC
A snack food made from puffed rice, peanuts and seasonings. The product is packaged in a bag for immediate consumption.
- 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…
Legal notes
Notes
1. This chapter does not cover:
(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term ‘groats’ means cereal groats of Chapter 11;
(b) the terms ‘flour’ and ‘meal’ mean:
3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
In the UK Global Tariff, 1904 10 30 00 is one of 3 lines under subheading 1904.10, prepared foods obtained by the swelling or roasting of cereals or cereal….
The third-country duty is a specific or compound duty: 4.00 % + 38.00 GBP / 100 kg.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 4 % + 38 GBP / 100 kg; 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) (HS 1904.10) worth £290.2m (up 5% on the year before), at an average of £3.05 per kg; Germany supplied 35%, followed by Poland.
For the same subheading, the Türkiye duty is 3.8%–5.1%, the US duty is 1.1%, the Canada duty is 4%–6%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 11.5%–19.2%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 30% and the Nigeria duty is 20%.
The UK imported goods of subheading 1904.10 worth US$336m in 2024; the largest supplier was Germany.
Questions and answers
What is the UK import duty for commodity code 1904 10 30 00?
The third-country duty in the UK Global Tariff is 4.00 % + 38.00 GBP / 100 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1904 10 30 00?
173 countries have a preferential rate on this line, 149 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 1904 10 30 00?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 1904.10 as a whole, the largest supplier in 2024 was Germany (US$116m), followed by Poland.
Typical products
Everyday names, not part of the legal text.