HS 19.04 — 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

Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. · SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 19.04 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	Temporary	WTO	LDC	Unit	Law
19.04	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
1904.10	Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904.10 010	1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley EPA rates (5) Switzerland: 8.1% · Australia: 8.1% · CPTPP: Free · EU: Free · UK: Free	15.4%		11.5%	Free	KG	FM / FD
	2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling or roasting of rice, wheat, triticale or barley
	(1) Of rice	(402 yen/kg)
1904.10 211	- Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law EPA rates (1) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota (Treatment for Australia)) Free		19.2%	(19.2%)		KG	FM / FD
1904.10 212	- Other EPA rates (1) CPTPP: 49 yen/kg		49 yen/kg	*(341 yen/kg)		KG	FM / FD	Specialist review
	(2) Of wheat and triticale	(100 yen/kg)			Free
1904.10 221	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		19.2%	(19.2%)		KG	FM / FD
1904.10 229	- Other EPA rates (1) CPTPP: 26.20 yen/kg		26.20 yen/kg	*(85 yen/kg)		KG	FM / FD	Specialist review
	(3) Of barley	(75 yen/kg)			Free
1904.10 231	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (2) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free		19.2%	(19.2%)		KG	FM / FD
1904.10 239	- Other EPA rates (1) CPTPP: 26.60 yen/kg		26.60 yen/kg	*(64 yen/kg)		KG	FM / FD	Specialist review
1904.10 300	3 Other EPA rates (5) ASEAN: 16.3% · CPTPP: 2.9% · EU: 3% · UK: 3% · ASEAN/Australia/New Zealand(RCEP): 16.3%	19.2%		16.3%	Free	KG	FM / FD
1904.20	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904.20 100	1 Breakfast cereals EPA rates (3) CPTPP: Free · EU: Free · UK: Free	15.4%		11.5%	Free	KG	FM / FD
	2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling of rice, wheat, triticale or barley
	(1) Of rice	(402 yen/kg)
1904.20 211	- Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law EPA rates (1) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota (Treatment for Australia)) Free		19.2%	(19.2%)		KG	FM / FD
1904.20 212	- Other EPA rates (1) CPTPP: 49 yen/kg		49 yen/kg	*(341 yen/kg)		KG	FM / FD	Specialist review
	(2) Of wheat and triticale	(100 yen/kg)			Free
1904.20 221	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		19.2%	(19.2%)		KG	FM / FD
1904.20 229	- Other EPA rates (1) CPTPP: 26.20 yen/kg		26.20 yen/kg	*(85 yen/kg)		KG	FM / FD	Specialist review
	(3) Of barley	(75 yen/kg)			Free
1904.20 231	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		19.2%	(19.2%)		KG	FM / FD
1904.20 239	- Other EPA rates (1) CPTPP: 26.60 yen/kg		26.60 yen/kg	*(64 yen/kg)		KG	FM / FD	Specialist review
1904.20 300	3 Other EPA rates (3) CPTPP: 2.9% · EU: 3% · UK: 3%	19.2%		16.3%	Free	KG	FM / FD
1904.30	Bulgur wheat	(100 yen/kg)			Free
1904.30 010	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		25%	(25%)		KG	FM / FD
1904.30 090	- Other EPA rates (1) CPTPP: 26.20 yen/kg		26.20 yen/kg	*(85 yen/kg)		KG	FM / FD	Specialist review
1904.90	Other
	1 Of rice	(402 yen/kg)
1904.90 110	〔1〕Containing not more than 30% by weight of rice EPA rates (1) CPTPP*: 23.7%		25%	(25%)	Free	KG	FM / FD
	*〔2〕Other
1904.90 120	- Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law EPA rates (1) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota (Treatment for Australia)) Free		25%	(25%)		KG	FM / FD
1904.90 130	- Other EPA rates (1) CPTPP: 49 yen/kg		49 yen/kg	*(341 yen/kg)		KG	FM / FD	Specialist review
	2 Of wheat and triticale	(100 yen/kg)			Free
1904.90 210	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		25%	(25%)		KG	FM / FD
1904.90 290	- Other EPA rates (1) CPTPP: 26.20 yen/kg		26.20 yen/kg	*(85 yen/kg)		KG	FM / FD	Specialist review
	3 Of barley	(75 yen/kg)			Free
1904.90 310	- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law EPA rates (3) CPTPP: For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free · EU: Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free · UK: Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free		25%	(25%)		KG	FM / FD
1904.90 390	- Other EPA rates (1) CPTPP: 26.60 yen/kg		26.60 yen/kg	*(64 yen/kg)		KG	FM / FD	Specialist review
1904.90 400	4 Other EPA rates (1) CPTPP: 5.3%	25%		21.3%	Free	KG	FM / FD

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.