Combined Nomenclature · HS 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 EU Combined Nomenclature this heading has 10 eight-digit codes; 10 with a compound or specific duty. In the EAEU tariff, heading 1904 has 10 ten-digit codes, base import duty from 10 to 12 %.

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EU codes

EU codeDescriptionEU rate
1904 10Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904 10 10Obtained from maize3,8 + 20 €/100 kg/net
1904 10 30Obtained from rice5,1 + 46 €/100 kg/net
1904 10 90Other5,1 + 33,6 €/100 kg/net
1904 20Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904 20 10Preparation of the Müsli type based on unroasted cereal flakes9 + EA ( 49 )
1904 20 91Obtained from maize3,8 + 20 €/100 kg/net
1904 20 95Obtained from rice5,1 + 46 €/100 kg/net
1904 20 99Other5,1 + 33,6 €/100 kg/net
1904 30 00Bulgur wheat8,3 + 25,7 €/100 kg/net ( 18 )
1904 90Other
1904 90 10Obtained from rice8,3 + 46 €/100 kg/net
1904 90 80Other8,3 + 25,7 €/100 kg/net ( 18 )

EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC

EAEU codes (base rates)

CodeHS 6 subheadingSupp. unitBase rate
1904 10 100 0Prepared foods obtained by the swelling or roasting of cereals or cereal products—10 %
1904 10 300 0Prepared foods obtained by the swelling or roasting of cereals or cereal products—10 %
1904 10 900 0Prepared foods obtained by the swelling or roasting of cereals or cereal products—10 %
1904 20 100 0Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals—12 %
1904 20 910 0Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals—12 %
1904 20 950 0Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals—12 %
1904 20 990 0Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals—12 %
1904 30 000 0Bulgur wheat—11 %
1904 90 100 0Other—11 %
1904 90 800 0Other—11 %

EAEU Common Customs Tariff, chapter 19, updated 25.04.2022 · Eurasian Economic Commission

EAEU descriptions are published in Russian only — see the Russian page. RU

What the rate does not include

This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.