1904.10
Chapter 19Preparations of cereals, flour
Heading 1904PREPARED 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
Subheading 190410Prepared foods obtained by the swelling or roasting of cereals or cereal products
Across 12 destination markets covered, HS 1904.10 import primary tariff is lowest in United States(1.1%) and highest in Thailand(60%). China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 1.1% | 第二栏税率:20% | — |
INIndia | 19041010 | Corn flakes | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19041010 | - - Containing cocoa | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1904101000 | - - Containing cocoa | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1904.10.10 | - - Containing cocoa | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19041010 | Containing cocoa | 60.00 | — | |
VNVietnam | 19041010 | - - Containing cocoa | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190410010 | 1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley | 15.4% | WTO 税率:11.5% | — |
KRKorea | 1904101000 | Corn flakes | 5.4 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19041000 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 5%DCS:4%DCT:5% | 0% ChAFTA | |
BRBrazil | 19041000 | Produtos à base de cereais, obtidos por expansão ou por torrefação | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19041001 | Productos a base de cereales obtenidos por inflado o tostado. | AMX (10%+0.36)* | 一般进口税 (IGI):AMX
(10%+0.36)* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.