Code 1904 10 · Heading 1904

Expanded or roasted grain or grain-product foods

This covers foods made by expanding or roasting grain or grain products, such as cornflakes. The children distinguish whether they are made from maize, rice, or other grains.

For example

Cornflakes
Expanded rice cereal

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See the official tariff text

Official tariff text

Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

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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Step 4 · Subheading 1904 10 Prepared foods obtained by swelling or roasting cer… 1 of 4 subheadings under heading 1904
Are the expanded or roasted grain or grain-product foods made from maize, rice, or neither?

Full 8-digit codes

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3 codes below this one

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Classification decides the rate here: from 3.8% to 8.3%.

1904 10 Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes you are here 3.8–5.1%
1904 20 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 3.8–9.0%
1904 30 Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains 8.3%
1904 90 Cereals (excl. maize [corn]) in grain or flake form or other worked grains, 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 and bulgur wheat) 8.3%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

19.04.1010

"Corn flakes"

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.
19.04.1091

Popcorn (roasted, puffed maize (corn) kernels)

Ordinary duty

0,34 NOK per kg

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.
19.04.1092

For feed purpose

Ordinary duty

1,78 NOK per kg

Goods of EU origin

1,73 NOK per kg You need documentation of EU origin to use this rate.
19.04.1098

Other

Ordinary duty

0,34 NOK per kg

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

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.

1904 10 10 00

Obtained from maize

Ordinary duty

2% + 16 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
1904 10 30 00

Obtained from rice

Ordinary duty

4% + 38 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
1904 10 90 00

Other

Ordinary duty

4% + 28 GBP / 100 kg

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.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 4 codes at this level

you are here 1904 10

Prepared foods obtained by swelling or roasting cereals or cereal pro…

Next code 1904 20

Prepared foods obtained from unroasted cereal flakes or from mixtures…

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.