# Customs tariff code 1904.20.91.00: Obtained from maize > Customs tariff code 1904.20.91.00 covers Obtained from maize. The third-country duty rate is 3.800 % + 20.000 EUR DTN, plus import VAT. - Source: https://www.zolltarif-finder.de/en/customs-code/1904209100 - Reference data as at: 2026-07-01 - Customs code: 1904.20.91.00 - Third-country duty: 3.800 % + 20.000 EUR DTN - Declarable: no ## Where this code sits in the tariff - 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS - 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 - 1904.20 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - 1904.20.91 Obtained from maize - 1904.20.91.00 Obtained from maize ## Duty rates and preferences | Origin | Rate | Basis | | --- | --- | --- | | Third-country duty | 3.800 % + 20.000 EUR DTN | MFN | | San Marino | 0 % | Customs Union Duty | | Liechtenstein | 0 % | Tariff preference | | Occupied palestinian Territory | 0 % | Tariff preference | | GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference | | Moldova, Republic of | 0 % | Tariff preference | | OCTs (Overseas Countries and Territories) | 0 % | Tariff preference | | United Kingdom | 0 % | Tariff preference | | Serbia | 0 % | Tariff preference | | North Macedonia | 0 % | Tariff preference | | Albania | 0 % | Tariff preference | | Montenegro | 0 % | Tariff preference | | Andorra | 0 % | Tariff preference | ## Binding tariff information for this code - **ITIT-2011-0023A-271100** (IT): IL PRODOTTO È PRESENTATO IN CONFEZIONE ORIGINALE COSTITUITA DA UNA BUSTA SIGILLATA ERMETICAMENTE DI DIMENSIONI 150 X 200 MM E DI PESO PARI A 175 G. SI TRATTA DI UN PREPARATO PER POLENTA CON FORMAGGI FUSI IN POLVERE. SULLA CONFEZIONE È RIPRODOTTA UN’IMMAGINE CHE SUGGERISCE LA PRESENTAZIONE DEL PRODOTTO, CON INDICAZIONE DEL PRODUTTORE, DEGLI INGREDIENTI, DEI VALORI NUTRIZIONALI E DELLE MODALITÀ DI PREPARAZIONE. ## Notes that govern this classification ### Pos. 1904 Zu Unterpositionen 1904 2010 bis 1904 2099: Siehe die Erläuterungen zu Position 1904 des HS Buchstabe B. ### Pos. 1904 Zu Unterposition 1904 20: 1. Frühstücksgetreide der Art „Müsli“, bestehend aus ungerösteten Getreideflocken (etwa 70%), getrockneten Früchten, Nüssen, Zucker, Honig usw., in Aufmachung für den Einzelverkauf. ### Pos. 1904 Einzelentscheidungen zur Kombinierten Nomenklatur (EE) Verordnung (EG) Nr. 55/2003 der Kommission vom 13. Januar 2003 (ABl. EG Nr. L 8/3) (RV L 55/2003): 1. Fertiggericht, bestehend aus folgenden zwei einzeln abgepackten Teilen, für den Einzelverkauf in einer Warenzusammenstellung aufgemacht: a) vorgekochter Reis (150 g) und b) Curry (200 g), bestehend aus Kokosmilch (72 %), Hühnerfleisch (20 %), Gewürzmischung (7 %), Zitronengras (0,5 %) und Sardellenextrakt (0,5 %). Unterposition 1904 90 10 Einreihung gemäß den Allgemeinen Vorschriften 1, 3 b) und 6 für die Auslegung der Kombinierten Nomenklatur und dem Wortlaut der KN-Codes 1904,1904 90 und 1904 90 10. Das Erzeugnis ist in Übereinstimmung mit der Allgemeinen Vorschrift 3 b) für den Einzelverkauf aufgemacht. Charakterbestimmender Bestandteil ist der Reis (Position 1904). 2. … ### Pos. 1904 Nationale Entscheidungen und Hinweise (NEH) Zu Anmerkung 3 zu Kapitel 19: Der Begriff „mit Schokolade oder anderen kakaohaltigen Lebensmitteln der Position 1806 überzogen“ in Anmerkung 3 zu Kapitel 19 umfasst nur Erzeugnisse, die vollständig überzogen sind. Protokollerklärung des Ausschusses für den Zollkodex, Fachbereich Zolltarifliche und Statistische Nomenklatur (Teilbereich Agrar/Chemie) - 219. Sitzung des Ausschusses für den Zollkodex vom 5. bis 7. Mai 2021 (Caramel Popcorn) – aufgehoben (siehe Protokollerklärung der 262. Sitzung des Ausschusses für den Zollkodex, Fachbereich Zolltarifliche und Statistische Nomenklatur (Teilbereich Agrar/Chemie) vom 2. bis 3. Dezember 2024) (entfallen) bis Protokollerklärung des Ausschusses für den Zollkodex, Fachbereich Zolltarifliche und Statistische Nomenklatur (Unterbereich Landwirtschaft/Chemie) - 251. … ## Subdivisions of this code - 1904.20.91.00.0 andere, auf der Grundlage von Mais ## Frequently asked questions ### What does customs tariff code 1904.20.91.00 cover? Code 1904.20.91.00 covers Obtained from maize. Classification turns on the material, function, and intended use of the goods, not on their trade name. ### What is the duty rate for 1904.20.91.00? The third-country duty rate for 1904.20.91.00 is 3.800 % + 20.000 EUR DTN. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin. ### What is the HS code for 1904.20.91.00? The first six digits form the HS code: 190420. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision. ### How many digits does 1904.20.91.00 have? 1904.20.91.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code. ### Where does 1904.20.91.00 sit in the tariff? 1904.20.91.00 sits in this hierarchy: 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS > 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 > 190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals > 19042091 Obtained from maize. The parent headings and their notes help decide whether the classification holds. ### Is there binding tariff information for 1904.20.91.00? Yes. The EBTI database holds decisions on 1904.20.91.00, for example ITIT-2011-0023A-271100. A BTI shows which product characteristics the customs authority relied on. ### What happens if the customs tariff code is wrong? An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit. ### Does customs tariff code 1904.20.91.00 change? 1904.20.91.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually. Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/1904209100.