Numéro tarifaire 1904200000 80 - Préparations alimentaires obtenues à partir de flocons de céréales non grillés ou de mélanges de flocons de céréales non grillés et de flocons de céréales grillés ou de céréales soufflées

Estimer le coût d’importation pour 190420

Simple estimation. La valeur en douane est le prix incluant le transport et l’assurance jusqu’à la frontière de l’UE. Les accises, autres redevances et droits antidumping propres à un producteur ne sont pas inclus. Les taux préférentiels exigent une preuve d’origine valable. Groupes de pays et exclusions : TARIC, au novembre 2026.

Historique

Règles d’origine préférentielles pour 1904200000

Ce que la marchandise doit remplir pour être originaire d’un pays partenaire et bénéficier du droit préférentiel, par accord. Texte des accords en anglais.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chili

  EU-Algeria Association Agreement · Algérie

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Îles Féroé, Liechtenstein, Norvège, Suisse

  EU-Egypt Association Agreement · Égypte

  EU-Georgia DCFTA · Géorgie

  EU-Jordan Association Agreement · Jordanie

  EU-Morocco Association Agreement · Maroc

  EU-Moldova DCFTA · Moldavie

  Pan-Euro-Mediterranean (PEM) Convention · Albanie, Andorre, Bosnie-Herzégovine, Égypte, Îles Féroé, Islande, Kosovo, Liechtenstein, Macédoine du Nord, Monténégro, Norvège, Palestine, Suisse, Turquie

  EU-Tunisia Association Agreement · Tunisie

  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 · Colombie, Équateur, Pérou

  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) · Cameroun, 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 · Fidji, Îles Salomon, Papouasie-Nouvelle-Guinée, Samoa

  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) · Arménie, Îles Salomon, Inde, Kenya, Pakistan, Samoa, Syrie, Viêt Nam

  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 · Islande

  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 · Japon

  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 · Corée du Sud

  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 · Liban

  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 · Mexique

  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 · Afrique du Sud

  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 · Singapour

  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 · Viêt Nam

  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 : Commission européenne, Access2Markets (CC BY 4.0, abrégé). Seul le texte de l’accord fait foi. Access2Markets

Notes légales et notes explicatives pour 1904200000

Sources : nomenclature combinée 2026, annexe I du règlement (CEE) nº 2658/87 (CELEX 32025R1926), et notes explicatives de la nomenclature combinée (CELEX 02019XC0329(02)-20260213). Les notes de section et de chapitre ont force juridique ; les notes explicatives sont une aide à l’interprétation. EUR-Lex

Renseignements tarifaires du Royaume-Uni pour 1904200000

Décisions de HM Revenue & Customs pour des marchandises dont le code britannique commence comme ce code de l’UE. Le tarif britannique diffère de celui de l’UE : ces décisions ne sont qu’une indication pour l’UE.

• UK 1904209900 Valable du 7 janv. 2026 au 6 janv. 2029 · Décision 600014424 sur 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 Valable du 15 janv. 2026 au 14 janv. 2029 · Décision 600014916 sur 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 Valable du 15 janv. 2026 au 14 janv. 2029 · Décision 600014917 sur 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. Contient des informations du secteur public sous licence Open Government Licence v3.0.

Contingents tarifaires pour 190420

• Épuisé 09.0234 Origine: Turquie

  Prepared food obtained from roasting of cereal flakes

  1 janv. 2026 – 31 déc. 2026

  0 Kilograms

  Solde restant (0 %)

  Volume 100 000
• Ouvert 09.8302 Origine: 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...

  1 janv. 2026 – 31 déc. 2026

  34 995 962 Kilograms

  Solde restant (100 %)

  Volume 35 000 000
• Critique 09.9015 Origine: États-Unis

  US - Food preparations of Chapter 19

  1 juil. 2026 – 30 juin 2027

  48 800 565 Kilograms

  Solde restant (97,6 %)

  Volume 50 000 000

Source : Commission européenne, rapports sur les contingents tarifaires, état au 30 oct. 2026. Les soldes changent chaque jour.

Commerce de l’UE en 2025 pour 190420

Importations extra-UE

52,2 M €

11 000 t

Exportations extra-UE

136,8 M €

Principaux pays d’origine selon la valeur importée

1. Royaume-Uni 21,3 M €
2. Suisse 17,8 M €
3. Macédoine du Nord 4,5 M €
4. Ukraine 2,7 M €
5. Canada 1,2 M €

Codes NC8 sous ce code : 4. Source : Eurostat, Comext, CC BY 4.0, traité par hscode.info. Le commerce confidentiel n’est pas attribué aux codes.

Droit d’importation au Royaume-Uni pour 190420

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

Droits de pays tiers de tous les codes britanniques sous cette sous-position du SH. Source : UK Department for Business and Trade, au 2 nov. 2026. Le tarif britannique diffère du tarif de l’UE.

TVA à l’importation dans l’UE

• Allemagne 19 % éventuellement 7 %
• Autriche 20 % éventuellement 10 %
• Belgique 21 % éventuellement 6 %
• Bulgarie 20 %
• Chypre 19 %
• Croatie 25 %
• Danemark 25 %
• Espagne 21 % éventuellement 10 %
• Estonie 24 %
• Finlande 25,5 % éventuellement 13,5 %
• France 20 % éventuellement 5,5 %
• Grèce 24 % éventuellement 13 %
• Hongrie 27 % éventuellement 18 %
• Irlande 23 %
• Italie 22 % éventuellement 10 %
• Lettonie 21 % éventuellement 12 %
• Lituanie 21 %
• Luxembourg 17 % éventuellement 3 %
• Malte 18 %
• Pays-Bas 21 % éventuellement 9 %
• Pologne 23 % éventuellement 5 %
• Portugal 23 %
• Roumanie 21 % éventuellement 11 %
• Slovaquie 23 % éventuellement 19 %
• Slovénie 22 % éventuellement 9,5 %
• Suède 25 % éventuellement 6 %
• Tchéquie 21 % éventuellement 12 %

Taux normal par État membre, sur la valeur en douane, les droits et le transport jusqu’à destination. Les taux réduits dépendent souvent de l’usage ou de l’acheteur et ne s’appliquent que si le pays les prévoit pour ces marchandises. Source : Commission européenne, Taxes in Europe Database, au 2 nov. 2026.

Règles d’origine

Informations

Structure du HS-Code

Arborescence HS-Code