HS Heading 1904
Prepared foods obtained by swelling or roasting cereals or cereal products (e.g. corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (not flour and meal), pre-cooked or otherwise prepared, n.e.c.
4 tariff lines in this heading, within chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 19041000 | Prepared food obtained by the swelling or roasting of cereals or cereal products | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 19042000 | Prepared Foods Obtned From Unroasted Cereal Flakes/Mixtures Unroasted/Rstd | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 19043000 | BULGUR WHEAT | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 19049000 | Cereals In Grain,Flakes,Worked Grains,Precooked,Otherwise Prepared, Nes | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 281,285,255 (939,734 kg) under this heading, across 3 of its 4 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 218,714 kg | BDT 73,035,128 |
| January 2026 | 3 | 224,491 kg | BDT 84,166,368 |
| February 2026 | 2 | 90,258 kg | BDT 30,691,597 |
| March 2026 | 3 | 51,569 kg | BDT 21,910,001 |
| April 2026 | 2 | 176,906 kg | BDT 44,963,688 |
| May 2026 | 2 | 177,796 kg | BDT 26,518,473 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 954,072 (270 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.3% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.