Heading 1904 · Chapter 19

Expanded or roasted grain foods, and prepared non-maize grains, flakes or other processed grain (not flour, groats or meal)

This heading covers prepared foods made by expanding or roasting grain or grain products, such as cornflakes. It also covers non-maize grain in the form of kernels, flakes or other processed grain that is precooked or otherwise prepared, but not flour, groats or meal.

For example

Cornflakes made by expanding or roasting grain
Bulgur made from processed kernels of durum wheat by cooking
Precooked non-maize grain flakes, not flour, groats or meal

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Official tariff text

Prepared foods obtained by the swelling or roasting of cereals or cereal products, e.g. 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, n.e.s.

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Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 19 Preparations of cereals, flour, starch or milk; pas… 4 of 9 chapters in section IV
Which named product type is it: malt extract or a prepared food made from flour, meal, starch or milk; pasta or couscous; tapioca or a starch-based tapioca substitute; an expanded, roasted or otherwise prepared grain food; or bread, pastry, cake, biscuit or another baked good?
✓
Step 3 · Heading 1904 Prepared foods obtained by the swelling or roasting… 4 of 5 headings under chapter 19
Is it made by expanding or roasting grain; made from unroasted grain flakes or a mixture of unroasted and roasted flakes or expanded grain; bulgur made from cooked durum-wheat kernels; or another precooked or otherwise prepared non-maize grain in kernels, flakes or another processed form?

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Classification decides the rate here: from 3.8% to 6.4%.

1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40% by weight of cocoa calculated on a totally defatted basis, n.e.s.; food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir, and similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s. 5.1–12.8%
1902 Pasta, whether or not cooked or stuffed with meat or other substances or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 6.4–8.5%
1903 Tapioka og tapiokaerstatninger fremstillet af stivelse, i form af flager, gryn, perlegryn, sigtemel og lignende 6.4%
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products, e.g. 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, n.e.s. you are here 3.8–9.0%
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 3.8–10.1%

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Tapioka og tapiokaerstatninger fremstillet af stivelse, i form af fla…

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Prepared foods obtained by the swelling or roasting of cereals or cer…

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Bread, pastry, cakes, biscuits and other bakers' wares, whether or no…

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.