Code 1904 10 10 · Subheading 1904 10

Final code reached

Expanded or roasted corn grain products

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers food products made by expanding or roasting corn or corn products, such as cornflakes. The product must be made from corn and produced by expanding or roasting the grain or grain product.

For example

Cornflakes made from expanded or roasted corn
Puffed corn cereal made from expanded corn

Save

See the official tariff text

Official tariff text

Prepared foods obtained by swelling or roasting cereals or cereal products based on maize

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

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?
✓
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?
✓
Step 5 · Full code 1904 10 10 Prepared foods obtained by swelling or roasting cer… 1 of 3 codes under subheading 1904 10

Classification complete

1904 10 10

Expanded or roasted corn grain products

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 19041010.

See how EU customs ruled on similar products

One last check

Compare the sibling codes at this level before you settle on this one.

you are here 1904 10 10 Prepared foods obtained by swelling or roasting cereals or cereal products based on maize 3.8%
another option 1904 10 30 Prepared foods obtained by swelling or roasting cereals or cereal products based on rice 5.1%
another option 1904 10 90 Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice) 5.1%

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.

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); 51 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 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; Japan; any country except Andorra, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino and Switzerland; European Union; Faroe Islands; Greenland.

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
Show all 30 document conditions
- 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 1.6.2013 in accordance with the Implementing Regulation (EU) No 996/2012 and stating that the products have left Japan before 1.7.2013
- Products which left Japan before 28 March 2011
- 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 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
- The products left Japan before 30.10.2012 and comply with Implementing Regulation (EU) No 284/2012
- Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- 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))
- Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Goods with EU origin coming from outermost regions, according to the relevant EU legislation
- Goods with EU origin returning from Norway, according to the relevant EU legislation
- Goods with EU origin returning from San Marino, according to the relevant EU legislation
- Goods with EU origin returning from Iceland, according to the relevant EU legislation
- Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
- Goods with EU origin returning from Andorra, according to the relevant EU legislation
- Goods with EU origin returning from Switzerland, according to the relevant EU legislation
Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

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. 9, 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.

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).

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.

Classify your own product, free Look up the current rates and rules

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.

Browse chapter 19

Often confused with

1904 10 30 Prepared foods obtained by swelling or roasting cereals or cereal products based on rice 5.1%
This code is for products made by expanding or roasting rice, whereas this code is for products made from corn.
1904 10 90 Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice) 5.1%
This code covers products made by expanding or roasting grains or grain products other than corn or rice, whereas this code covers corn.
1905 10 00 Crispbread 5.8%
That code is for crispbread, while this code is for food products made by expanding or roasting corn or corn products.

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.

Expanded or roasted corn grain products

Expanded or roasted corn grain products

One last check

Trade measures to be aware of

Lower duty for goods from some countries

A limited quantity at a lower rate

Restrictions and paperwork

Export to Norway

Export to the United Kingdom

Check the facts that sit outside the code

Similar products elsewhere in the tariff

Often confused with

Save codes to your own collection