1904.20
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 190420Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
Across 12 destination markets covered, HS 1904.20 import primary tariff is lowest in Australia(5%) 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 | 1904.20.10.00 | In airtight containers and not containing apricots, citrus fruits, peaches or pears | 5.6% | 第二栏税率:35% | — |
INIndia | 19042010 | With millet content 15% or more by weight | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19042010 | - - Prepared foods obtained from unroasted cereal flakes | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1904201000 | - - Prepared foods obtained from unroasted cereal flakes | 7% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1904.20.10 | - - Prepared foods obtained from unroasted cereal flakes | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19042010 | Prepared foods obtained from unroasted cereal flakes | 60.00 | — | |
VNVietnam | 19042010 | - - Prepared foods obtained from unroasted cereal flakes | 52.5 | 优惠税率:35 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190420100 | 1 Breakfast cereals | 15.4% | WTO 税率:11.5% | — |
KRKorea | 1904201000 | Of Musli type preparations | 45 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19042010 | "Muesli" type preparations | 5% | 0% ChAFTA | |
BRBrazil | 19042000 | Preparações alimentícias obtidas a partir de flocos de cereais não torrados ou de misturas de flocos de cereais não torrados com flocos de cereais torrados ou expandidos | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19042001 | Preparaciones alimenticias obtenidas con copos de cereales sin tostar o con mezclas de copos de cereales sin tostar y copos de cereales tostados o cereales inflados. | 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.