Subheading · Chapter 19 · Section IV, Prepared foodstuffs

HS 1904 20Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

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

Customs duty
30%
2 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 codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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 20 10With millet content 15% or more by weight30%0% or 5%kg
1904 20 90Other30%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 2 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

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

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

  • Free: 2 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 20 Oct 2026.

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

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1904 20, and China's below.

China: the same goods (1904 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1904 20. 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
1904.20.00.00Food 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
  • 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

1904.20.00Unroasted cereal flakes or food preparations of such flakes with roasted or puffed cereals

1904.20.00.00Food preparations of unroasted cereal flakes未烘炒谷物片制成的食品

Including food preparations consisting of unroasted cereal flakes mixed with roasted cereal flakes or puffed cereals包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品

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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
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加工方法
  • 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
12%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
22.5%
Brunei
22.5%
Cambodia
22.5%
South Korea
22.5%
Laos
22.5%
Malaysia
22.5%
New Zealand
24%
Singapore
22.5%
Thailand
22.5%
Vietnam
22.5%
Indonesia
22.5%
Philippines
22.5%
Myanmar
22.5%
CIQ codes
  • 1904200000101Food preparations obtained from unroasted cereal flakes (including mixtures of unroasted cereal flakes with roasted cereal flakes or puffed cereals) (other pastries and biscuits)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他糕点饼干)
  • 1904200000102Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (pure oatmeal)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(纯麦片)
  • 1904200000103Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (wet powder)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(湿粉)
  • 1904200000104Food preparations obtained from unroasted cereal flakes (including mixtures of unroasted cereal flakes with roasted cereal flakes or puffed cereals) (instant cereal products)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(速食粮食产品)
  • 1904200000105Food preparations obtained from unroasted cereal flakes (including mixtures of unroasted cereal flakes with roasted cereal flakes or puffed cereals) (other cereal preparations)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他粮食制品)
  • 1904200000106Food preparations obtained from unroasted cereal flakes (including mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (other quick-frozen cereal products containing meat)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他含肉速冻粮食制品)
  • 1904200000107Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (other quick-frozen grain products, not containing meat)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他不含肉速冻粮食制品)
  • 1904200000108Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (other quick-frozen grain products, not containing stuffing)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他不含馅速冻粮食制品)
  • 1904200000109Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (other instant cereal preparations of pure cereals)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(其他纯谷物的冲调谷物制品)
  • 1904200000110Food preparations obtained from unroasted cereal flakes (incl. mixtures of unroasted cereal flakes with roasted cereal flakes or puffed cereals) (cereal preparations for instant drinks, containing other ingredients)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(含其他原料的谷物类冲调谷物制品)
  • 1904200000111Food preparations obtained from unroasted cereal flakes (including mixtures of unroasted cereal flakes with roasted cereal flakes or with puffed cereals) (starchy instant cereal preparations)未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)(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

Previous1904 10Prepared foods obtained by the swelling or roasting of cereals or cereal productsOne level up1904Prepared 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 includedNext1905 32Waffles and wafers

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.