Tariff number 1904200000 80 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

Preferential rules of origin for 1904200000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Jordan Association Agreement · Jordan

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  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 / or: Manufacture: from materials of any heading, except those of heading 1806, in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading, provided that: (a) the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product, (b) the net weight of non-originating sugar used in production does not exceed 30 per cent of the net weight of the product, (c) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and (d) the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 40 per cent of the net weight of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  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 / or: Manufacture: from materials of any heading, except those of heading 1806, in which all the materials of Chapter 11 used are originating. However, durum wheat and Zea indurate maize, and their derivatives of Chapter 11 may be used, and in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product

• EPA CARIFORUM

  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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included / or: Manufacture: – from materials not classified within heading No 1806; – in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained; – in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EPA Eastern and Southern Africa

  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: with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture: from materials of any heading, except those of heading 1806, in which all the products of Chapter 11 used are originating

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included / or: Manufacture: from materials not classified within heading No 1806; in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained [1] ; in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

  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: – with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture: – from materials of any heading, except those of heading 1806, – in which all the products of Chapter 11 used are originating

• EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  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: with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture: from materials of any heading, except those of heading No 1806, in which all the products of Chapter 11 used are originating

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Preparations of cereals, flour, starch or milk; pastrycooks’ products / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [8] and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar [9] and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [8] See Introductory Note 4.2 . / or: [9] See Introductory Note 4.2 .

• EU-Iceland FTA · Iceland

  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 / or: Manufacture: – from materials of any heading, except those of heading 1806, – in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Japan EPA · Japan

  CC, provided that: - the weight of non-originating materials of Chapter 4 used does not exceed 10 % of the weight of the product; - the total weight of non-originating materials of headings 10.01, 10.03, 10.06 and 11.01 to 11.08 used does not exceed 10 % of the weight of the product; and - the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the weight of the product.

• EU-Korea FTA · South Korea

  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; / or: Manufacture: – from materials of any heading, except those of heading 1806, – in which all the cereals and flour of Chapter 10 and 11 (except durum wheat and Zea indurate maize, and their derivatives) used are wholly obtained, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Central America Association Agreement

  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 / or: Manufacture: from materials of any heading, except those of headings 1006 and 1806, in which all the materials of Chapter 11 are originating, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Lebanon

  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 / or: Manufacture: from materials of any heading, except those of heading 1806, in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  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 and meal); precooked, or otherwise prepared, not elsewhere specified or included / or: Manufacture: from materials not classified within heading No 1806; in which all the cereals and flour (except durum wheat and its derivatives [1] ) used must be wholly obtained, in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included / or: Manufacture: - from materials not classified within heading No 1806; - in which all the cereals and flour (except durum wheat and its derivates) used must be wholly obtained; - in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

• EPA SADC · South Africa

  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 / or: Manufacture: from materials not classified within heading No 1806; in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained; in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Preparations of cereals, flour, starch or milk; pastrycooks' products / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [8] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar [9] and the materials of Chapter 4 used does not exceed 40 % of the weight of final product

• EU-Viet Nam FTA · Vietnam

  Preparations of cereals, flour, starch or milk; pastrycooks' products. / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product; the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product; the individual weight of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product; the individual weight of sugar used does not exceed 40 % of the weight of the final products; and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 1904200000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 1904200000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 1904209900 Valid Jan 7, 2026 to Jan 6, 2029 · Ruling 600014424 on GOV.UK

  Flapjack bar. The product is an organic baked snack bar. Made with oats, added fruits and fruit juices. The bar has a soft and chewy consistency. Suitable for children age 12 months and above. Ingredients: Organic oats, Organic raisin paste, (organic raisins, organic sunflower oil) Organic sunflower oil, Organic apple juice concentrate, Organic inulin, Organic strawberry juice concentrate, other stuff 0%. Weight 24.4g per bar. 6 individual bars are flow wrapped in cellophane & packed in a multipack cardboard box, for retail sale.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 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. GIR 5b has been used to identify the type of packaging: wrapped in cellophane & packed in a multipack cardboard box. GIR 6 has been used to classify the goods to subheading level 190420: prepared foods obtained from unroasted cereal …

• UK 1904209900 Valid Jan 15, 2026 to Jan 14, 2029 · Ruling 600014916 on GOV.UK

  Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste,(organic raisins, organic sunflower oil) Organic sunflower oil, Organic apple juice concentrate, Organic inulin, Organic oat flour, Organic blackcurrant juice concentrate, Organic beetroot juice concentrate, other stuff 0%. Weight 24.4g per bar. 6 individual bars are flow wrapped in cellophane & packed in a multipack cardboard box, for retail sale.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 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. GIR 5b has been used to identify the type of packaging: wrapped in cellophane & packed in a multipack cardboard box. GIR 6 has been used to classify the goods to subheading level 190420, Prepared foods obtained from unroasted cereal flakes …

• UK 1904209900 Valid Jan 15, 2026 to Jan 14, 2029 · Ruling 600014917 on GOV.UK

  Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste (organic raisins, organic sunflower oil), Organic oat flour, Organic apple juice concentrate, Organic sunflower oil, Organic inulin, Organic banana flakes, other stuff 0%. Weight 24.4g per bar. 6 individual bars are flow wrapped in cellophane & packed in a multipack cardboard box, for retail sale.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 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. GIR 5b has been used to identify the type of packaging: wrapped in cellophane & packed in a multipack cardboard box. GIR 6 has been used to classify the goods to subheading level 190420, Prepared foods obtained from unroasted cereal …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Tariff quotas for 190420

• Exhausted 09.0234 Origin: Türkiye

  Prepared food obtained from roasting of cereal flakes

  Jan 1, 2026 – Dec 31, 2026

  0 Kilograms

  Balance left (0%)

  Volume 100,000
• Open 09.8302 Origin: Canada

  Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included etc...

  Jan 1, 2026 – Dec 31, 2026

  34,995,962 Kilograms

  Balance left (100%)

  Volume 35,000,000
• Critical 09.9015 Origin: United States

  US - Food preparations of Chapter 19

  Jul 1, 2026 – Jun 30, 2027

  48,800,565 Kilograms

  Balance left (97.6%)

  Volume 50,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 190420

Extra-EU imports

€52.2M

11,000 t

Extra-EU exports

€136.8M

Top origin countries by import value

1. United Kingdom €21.3M
2. Switzerland €17.8M
3. North Macedonia €4.5M
4. Ukraine €2.7M
5. Canada €1.2M

CN8 codes below this code: 4. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 190420

• 2% + 16 GBP / 100 kg
• 4% + 28 GBP / 100 kg
• 4% + 38 GBP / 100 kg
• 8%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 % maybe 10 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 13 %
• Hungary 27 % maybe 18 %
• Ireland 23 %
• Italy 22 % maybe 10 %
• Latvia 21 % maybe 12 %
• Lithuania 21 %
• Luxembourg 17 % maybe 3 %
• Malta 18 %
• Netherlands 21 % maybe 9 %
• Poland 23 % maybe 5 %
• Portugal 23 %
• Romania 21 % maybe 11 %
• Slovakia 23 % maybe 19 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 % maybe 10 %
• Sweden 25 % maybe 6 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure