Breakfast cereals and puffed snacks from China
Prepared cereals from China, such as puffed rice and corn cereals, flakes, muesli, rice cakes and puffed snacks, pay compound UK duty: 2% to 8% plus £16 to £38 per 100 kg, except muesli on unroasted flakes at 8%, with no anti-dumping duty. Breakfast cereals are generally zero-rated for VAT, but puffed savoury snacks and flavoured rice cakes are standard-rated.
Puffed and flaked breakfast cereals, muesli, rice cakes and puffed snacks from China pay compound UK duty. Snack VAT, acrylamide and cereal checks explained.
Compound duty
Read from the UK Trade Tariff on 27 September 2026, heading 1904 covers prepared foods obtained by the swelling or roasting of cereals, such as corn flakes and puffed rice, muesli-type preparations of unroasted flakes, bulgur wheat and pre-cooked cereal grains. Ten of the 11 lines carried a compound duty on goods from China, a percentage plus an amount per 100 kg, from 2% plus £16 on maize products to 8% plus £38 on other rice products; muesli based on unroasted cereal flakes was 8% alone. There is no anti-dumping measure and no tariff suspension.
The specific part is charged on weight, so on light, low-priced cereals it can outweigh the percentage. Breakfast biscuits and bakery products are heading 1905 (see our biscuits guide), so confirm the commodity code from how the product is made.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Swelled or roasted, obtained from maize | 1904 10 10 00 | 2% + £16 per 100 kg | None |
| Swelled or roasted, obtained from rice | 1904 10 30 00 | 4% + £38 per 100 kg | None |
| Swelled or roasted, other | 1904 10 90 00 | 4% + £28 per 100 kg | None |
| Muesli type, based on unroasted flakes | 1904 20 10 00 | 8% | None |
| Bulgur wheat | 1904 30 00 00 | 8% + £21 per 100 kg | None |
| Other, obtained from rice | 1904 90 10 00 | 8% + £38 per 100 kg | None |
VAT and food safety
Breakfast cereals are food and generally zero-rated for VAT. VAT Notice 701/14 lists snacks made by the swelling of cereals, where individual kernels are puffed or extruded with air, among the standard-rated items, and flavoured rice cakes too, although unflavoured rice cakes meant for toppings stay zero-rated. Decide which a product is before pricing.
Retained Regulation (EU) 2017/2158 sets acrylamide mitigation and benchmark levels for breakfast cereals, retained Regulation (EC) No 1881/2006 sets mycotoxin limits for maize and other cereals, and retail packs need labelling under retained Regulation (EU) No 1169/2011, including allergens.
Specifying cereals
Specify grain, recipe and sugar and salt content, shape and bulk density, moisture and crispness, coating, allergens and may-contain statements, acrylamide and mycotoxin testing, shelf life, and bag-in-box or retail packing.
Worked duty example
An invented example rather than a quote: 20 tonnes of puffed rice breakfast cereal, commodity code 1904 10 30 00, bought for £30,000 free on board with £3,000 of freight and insurance, so the customs value is £33,000. The duty is compound: 4% of the value, £1,320, plus £38 per 100 kg on 20,000 kg, £7,600, so £8,920 in total, over a quarter of the value. Breakfast cereal is food and generally zero-rated for VAT, so no import VAT would be due. If the same line were a flavoured puffed snack, VAT Notice 701/14 makes it standard-rated, so import VAT would be 20% of £41,920, or £8,384. The duty and VAT guide walks through the calculation.
Inspection checklist
Composition: check the recipe and nutrition against the specification, and test moisture, sugar and salt on production samples.
Contaminants: get acrylamide and mycotoxin results on the production batch, and check foreign-matter controls such as metal detection.
Packing: check seal integrity, net weight, labelling and allergen statements, and crispness after transit.
What goes wrong
Cereal orders fail on duty, texture and labelling. The compound duty is missed in the costing, product goes soft because packaging lets in moisture, acrylamide results are not available, and labels miss allergens or UK details.
Cost the duty on weight, test moisture and contaminants, and approve labels first. See our quality inspection guide.
Cambridge China Bridge sources breakfast cereals and puffed snacks for UK own-label brands and food distributors, checking the factory's food safety system first. See factory verification.
Frequently asked questions
What is the UK import duty on breakfast cereal from China?
Read from the UK Trade Tariff on 27 September 2026, puffed rice cereal under 1904 10 30 00 carried 4% plus £38 per 100 kg from China, with no anti-dumping duty.
Are puffed snacks zero-rated for VAT?
No. VAT Notice 701/14 makes snacks made by the swelling of cereals standard-rated; breakfast cereals are generally zero-rated.
Why is the duty so high on light cereals?
Part of the duty is charged per 100 kg, so it is large relative to the value of cheap, light products.
Is muesli in the same heading?
Yes. Muesli on unroasted cereal flakes is 1904 20 10 00 at 8%.