Classification complete
1901 90 91
Prepared foods made from flour, meal, starch or malt extract, with very low or no specified ingredients
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 19019091.
Code 1901 90 91 · Subheading 1901 90
Final code reached
Prepared foods made from flour, meal, starch or malt extract, with very low or no specified ingredients
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers prepared foods made from flour, meal, coarse meal, starch or malt extract. They must contain no milk fat, sucrose, isoglucose, glucose or starch, or contain less than 1.5% milk fat and less than 5% of each of sucrose, isoglucose, glucose and starch; cocoa may be present at less than 40% on a completely fat-free basis.
For example
- A prepared food made from flour with no milk fat, sucrose, isoglucose, glucose, starch or cocoa
- A prepared food made from malt extract with less than 1.5% milk fat, less than 5% sucrose, isoglucose, glucose and starch, and cocoa below 40% on a completely fat-free basis
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See the official tariff text
Official tariff text
Food preparations of flour, groats, meal, starch or malt extract, containing no milkfats, sucrose, isoglucose, glucose or starch or containing < 1,5% milkfat, 5% sucrose, isoglucose, glucose or starch, not containing cocoa or containing cocoa in a proportion by weight of < 40%, calculated on a totally defatted basis (excl. malt extract and for infant food, put up for retail sale, mixes and doughs for the preparation of bakers' wares and in powder form of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404)
One last check
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 5.1% to 12.8%.
- another option 1901 90 11 Malt extract with a dry extract content of >= 90% 5.1%*
- another option 1901 90 19 Malt extract with a dry extract content of < 90% 5.1%*
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you are here 1901 90 91 Food preparations of flour, groats, meal, starch or malt extract, containing no milkfats, sucrose, isoglucose, glucose or starch or containing < 1,5% milkfat, 5% sucrose, isoglucose, glucose or starch, not containing cocoa or containing cocoa in a proportion by weight of < 40%, calculated on a totally defatted basis (excl. malt extract and for infant food, put up for retail sale, mixes and doughs for the preparation of bakers' wares and in powder form of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404) 12.8%*
- another option 1901 90 95 Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils <=30% by weight 7.6%*
- another option 1901 90 99 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing cocoa in a proportion by weight of < 40%, calculated on a totally defatted basis, and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods in heading 0401 to 0404, not containing cocoa or containing cocoa in a proportion by weight of < 5%, calculated on a totally defatted basis, n.e.s. (excl. malt extract and preparations for infant food, put up for retail sale, mixes and doughs for preparation of bakers' wares and goods in subheadings 1901.90.91 and 1901.90.95) 7.6%*
Trade measures to be aware of
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
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Lower duty for goods from some countries
Preferential rates exist for goods originating in San Marino; European Union; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); 53 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC database -
A limited quantity at a lower rate
A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in Canada and United States.
Check this code in the official EU TARIC database -
Restrictions and paperwork
Import restrictions are recorded for goods originating in any country except Iceland, Liechtenstein, Norway and Switzerland; Ukraine; any country; Japan.
Document or certificate conditions are recorded. Customs may ask for:
- Certificate of inspection for organic products
- Goods not concerned by Regulation (EU) 2018/848 (organic products)
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Movement certificate EUR.1
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Check this code in the official EU TARIC databaseShow all 18 document conditions
- 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))
- The declared goods are not concerned by Commission Implementing Regulation (EU) 2015/175
- The products left Japan before 2.6.2013 and comply with Implementing Regulation (EU) No 996/2012
- The products are accompanied by a declaration issued before 1 November 2012 in accordance with the Implementing Regulation (EU) No 284/2012 and stating that the products have left Japan before 1 December 2012
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014)
- The products left Japan before 30.10.2012 and comply with Implementing Regulation (EU) No 284/2012
- Products which left Japan before 28 March 2011
- The products are accompanied by a declaration issued before 1.6.2013 in accordance with the Implementing Regulation (EU) No 996/2012 and stating that the products have left Japan before 1.7.2013
- The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 996/2012) which was issued before 1 April 2014; the products left Japan from 1 April 2014 but before 1 May 2014
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014); the products left Japan before 9 January 2016
- 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))
Export to Norway
What Norwegian customs charges when goods like these are imported into Norway.
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19.01.9010
Malt extract
- Ordinary duty
- 0,40 NOK per kg*
- Goods of EU origin
- Duty free* You need documentation of EU origin to use this rate.
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19.01.9091
Cheese substitutes ("cheese analogue"), e.g. products based on milk where the milk fat wholly or partly is replaced by vegetable fats or oils
- Ordinary duty
- 0,68 NOK per kg*
- Goods of EU origin
- Duty free* You need documentation of EU origin to use this rate.
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19.01.9098
Other
- Ordinary duty
- 0,68 NOK per kg*
- Goods of EU origin
- Duty free* You need documentation of EU origin to use this rate.
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
Export to the United Kingdom
What UK customs charges when goods like these are imported into the UK.
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1901 90 91 00
Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5|% milkfat, 5|% sucrose (including invert sugar) or isoglucose, 5|% glucose or starch, excluding food preparations in powder form of goods of headings|0401|to 0404
- Ordinary duty
- 12.0%*
- Goods of EU origin
- Duty free* You need documentation of EU preferential origin to use this rate.
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
Check the facts that sit outside the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
- The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
- Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
- Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
Mentioned by the legal text
Similar products elsewhere in the tariff
- 1904 90 80 Cereals in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. rice, maize [corn], flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat) 8.3%*
- 1905 90 70 Fruit tarts, currant bread, panettone, meringues, Christmas stollen, croissants and other bakers' wares containing by weight >=5% of sucrose, invert sugar or isoglucose (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers, and rusks) 9.0%*
- 1904 90 10 Rice, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals) 8.3%*
- 1905 90 30 Bread, not containing added honey, eggs, cheese or fruit, whether or not containing in the dry state <= 5% by weight of either sugars or fats 9.7%*
- 1905 90 55 Extruded or expanded products, savoury or salted (excl. crispbread, rusks, toasted bread, similar toasted products and waffles and wafers) 9.0%*
Often confused with
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1901 90 11
Malt extract with a dry extract content of >= 90%
5.1%*
That code is for malt extract with a dry-matter content of >=90%, whereas this code covers specified prepared foods and does not describe that malt-extract dry-matter threshold.
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1901 90 95
Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils <=30% by weight
7.6%*
That code is for powdered foods consisting of skimmed milk and/or whey mixed with vegetable fats or oils, with a fat or oil content of <=30%; this code is defined by different ingredients and limits.
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1901 90 99
Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing cocoa in a proportion by weight of < 40%, calculated on a totally defatted basis, and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods in heading 0401 to 0404, not containing cocoa or containing cocoa in a proportion by weight of < 5%, calculated on a totally defatted basis, n.e.s. (excl. malt extract and preparations for infant food, put up for retail sale, mixes and doughs for preparation of bakers' wares and goods in subheadings 1901.90.91 and 1901.90.95)
7.6%*
That code covers other prepared foods in this heading, while this code specifically covers products with the stated milk-fat, sugar, glucose, starch and cocoa conditions.
Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.
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