Heading · Chapter 19 · Section IV, Prepared foodstuffs

HS 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

Preparations of cereals, flour, starch or milk; pastrycooks' products

Customs duty
30%
8 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1904 10Prepared foods obtained by the swelling or roasting of cereals or cereal products30%0% or 5%kg
1904 20Prepared foods obtained from unroasted cereal flakes or from mixtures of30%0% or 5%kg
1904 30 00Bulgur wheat30%0% or 5%kg
1904 90 00Other30%0% or 5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 8 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0%, 5% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 98Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre -packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 121Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 122All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK)5%

History

GST rate history
PeriodRateNotification
Until 15 Jan 20250%, 5% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
16 Jan 2025 to 21 Sep 20250%, 5% or 18%1/2025-Central Tax (Rate); 1/2017-Central Tax (Rate) as amended by 1/2025-Central Tax (Rate); 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 included0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 8 tariff items

China: the same goods (1904)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 1904. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1904.10.00.00Food preparations obtained by the swelling or roasting of cereals膨化或烘炒谷物制成的食品10%MFN rate (no APTA concession on this line)10%13%13%ABRS
1904.20.00.00Food preparations of unroasted cereal flakes未烘炒谷物片制成的食品10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
1904.30.00.00Crushed durum wheat碾碎的干小麦10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
1904.90.00.00Grains, pre-cooked or otherwise prepared预煮或经其他方法制作的谷粒10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar formsOne level upChapter 19Preparations of cereals, flour, starch or milk; pastrycooks' productsNext1905Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.