WCO classification path
- Chapter19Preparations of cereals, flour
- Heading1904PREPARED 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
- Subheading190410Prepared foods obtained by the swelling or roasting of cereals or cereal products
- National1904100101 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley
190410010
"1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley"
HS code 190410010 (Chapter 19 "Preparations of cereals, flour"; 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"; Subheading 190410 "Prepared foods obtained by the swelling or roasting of cereals or cereal products") under the Japan tariff schedule classifies "1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley". Japan customs apply General rate of 15.4%, WTO rate 11.5%. Statutory unit of measure: KG. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 5 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 15.4% |
WTO 税率 WTO rate | 11.5% |
FTA Preferential Rates
5 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| CPTPP | Free |
| EU | Free |
| UK | Free |
| Switzerland | 8.1% |
| Australia | 8.1% |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
主要食糧の需給及び価格の安定に関する法律
Law for Stabilization of Supply-Demand and Price of Staple Food
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 1904.10 across other jurisdictions