HS 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

General Rate
5%
Sub-codes
6
GST
10%
Chapter

HS Codes Under Heading 1904

CodeDescriptionUnitGeneral Rate
1904-10-00Prepared foods obtained by the swelling or roasting of cereals or cereal productskg5%
1904-20Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:0%
1904-20-10"Muesli" type preparationskg5%
1904-20-90Otherkg5%
1904-30-00Bulgur wheatkg0%
1904-90-00Otherkg4%

FTA Preferential Rates

These Free Trade Agreements may offer reduced duty rates for HS 1904 products:

Classification Guidance

Heading 1904 belongs to Chapter 19 in Section IV (Prepared foodstuffs; beverages, spirits and vinegar; tobacco).

View Chapter 19 classification notes
Notes 1. This Chapter does not cover: 2. For the purposes of 1901: 3. 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of (1806). 4. For the purposes of 1904, "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. Additional Note 1. For the purposes of 1902, "pasta" includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

Important

Rates shown are general (MFN) duty rates. Total landed cost includes GST (10% on CIF + duty), Import Processing Charge ($50-

92), and biosecurity levy ($46.20-$73.56). Goods valued under AUD
,000 may qualify for the Low Value Imported Goods threshold. Use the calculator for a complete breakdown.

Frequently Asked Questions

What is the import duty on 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 in Australia?

The general (MFN) duty rate for HS 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) is 5%. Preferential rates may be available under 17 Free Trade Agreements.

How many sub-codes are under HS heading 1904?

There are 6 statistical codes under heading 1904 in the Australian tariff schedule. See the full table below for rates and descriptions.

Get the total landed cost for HS 1904 — duty, GST, IPC, and biosecurity included.

Other Headings in Chapter 19