Tariff item · Chapter 19 · Section IV, Prepared foodstuffs

HS 1904 10 30Bulgur wheat

Preparations of cereals, flour, starch or milk; pastrycooks' products › 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 › Prepared foods obtained by the swelling or roasting of cereals or cereal products

Customs duty
30%
Tariff rate
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0% or 5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
India–Australia ECTA12.9%Australia
India–Chile PTA15%Chile
India–EFTA TEPA52/2025-Customs18%Norway
APTA21%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs21.43%Switzerland, Iceland, Liechtenstein

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI Import license[911001]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter no.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order no.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction no.10/2022-Customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . Per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on Import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (Horizontal Standards) and volatile oil content on dry basis (Half the Value of Clove, I.E. Not Less Than 8.5 Percent By V/W) as per fssr2.9.6(1) which is applicable for cloves whole.*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*Ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding Import policy under ITC(HS) 2022 regulating the Import of certain goods from Bangladesh to India with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1904 10, and China's below.

China: the same goods (1904 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1904 10. 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
  • 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.

Every Chinese code in full

1904.10.00Food preparations obtained by the puffing or roasting of cereals or cereal products

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
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Processing method (puffed or roasted)加工方法(膨化或烘炒)
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 1904100000101Food preparations obtained by the puffing or roasting of cereals (cooked cereal and nut snacks)膨化或烘炒谷物制成的食品(熟制谷物坚果炒货)
  • 1904100000102Food preparations obtained by the puffing or roasting of cereals (puffed food)膨化或烘炒谷物制成的食品(膨化食品)
  • 1904100000103Food preparations obtained by the puffing or roasting of cereals (pure oatmeal)膨化或烘炒谷物制成的食品(纯麦片)
  • 1904100000104Food preparations obtained by the swelling or roasting of cereals (instant cereal products)膨化或烘炒谷物制成的食品(速食粮食产品)
  • 1904100000105Food preparations obtained by the swelling or roasting of cereals (other cereal preparations)膨化或烘炒谷物制成的食品(其他粮食制品)
  • 1904100000106Food preparations obtained by the puffing or roasting of cereals (other instant cereal preparations of pure cereals)膨化或烘炒谷物制成的食品(其他纯谷物的冲调谷物制品)
  • 1904100000107Food preparations obtained by the puffing or roasting of cereals (cereal preparations for instant beverages, containing other ingredients)膨化或烘炒谷物制成的食品(含其他原料的谷物类冲调谷物制品)
  • 1904100000108Food preparations obtained by the swelling or roasting of cereals (starchy cereal preparations for infant use)膨化或烘炒谷物制成的食品(淀粉质类冲调谷物制品)

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

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.