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
- National1904103003 Other
190410300
"3 Other"
HS code 190410300 (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 "3 Other". Japan customs apply General rate of 19.2%, WTO rate 16.3%. 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 | 19.2% |
WTO 税率 WTO rate | 16.3% |
FTA Preferential Rates
5 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ASEAN | 16.3% |
| CPTPP | 4.4% |
| EU | 4.4% |
| UK | 4.4% |
| RCEP_ASEAN_AU_NZ | 16.3% |
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