Directory / Chapter 19
Chapter 19: Preparations of cereals, flour
Preparations of cereals, flour, starch or milk, and the products of the pastrycook, which covers bread, pastry, biscuits and prepared cereal foods.
The code this site holds in chapter 19
| Code | What it covers | Markets priced | Duty range |
|---|---|---|---|
| 190110 | Infant formula preparations | 5 of 5 | 0% to 6% plus 3 charged per unit |
Where this chapter ends
This chapter takes cereals that have been worked into a food rather than merely cleaned or milled. Unworked grain stays in chapter 10 and plain flour in chapter 11, and the line between a bread, a sweet biscuit and a cake runs on sweetening, fat content and moisture rather than on what the package calls it.
The guides in chapter 19 name 3 codes outside it that goods reach when they turn out not to belong here.
- 180620 (chapter 18): Bulk chocolate and cocoa preparations
- 210690 (chapter 21): Food preparations not elsewhere specified
- 300490 (chapter 30): Medicaments put up for retail sale
What the notes to section IV say
Chapter 19 sits in 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, which runs from chapter 16 to chapter 24. A section note governs every chapter in its section, so it stands one layer above the note to chapter 19 below and applies before it.
The nomenclature publishes one note to section IV, and it reaches chapter 19. It is quoted here in full, as published.
The note to section IV
In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Read from the section notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/sections/4, on 2026-09-08, and read a second time from the chapter endpoint quoted below, which carries the same section note and has to agree with it. Like the chapter and heading notes, a section note is part of the international text of the Harmonized System, so it decides classification and never a rate.
What the nomenclature excludes
The sentence above is this site's summary. This one is not. Note 1 to chapter 19 sets out what this chapter does not cover, and these are its 3 items as published, with the heading each one sends the goods to. Where a note names a chapter this site also covers, the chapter number is a link.
- (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16)
- (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309)
- (c) medicaments or other products of Chapter 30 see chapter 30
Read from the chapter notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/19, on 2026-09-07. The first six digits of that nomenclature are the Harmonized System itself and the notes to a chapter are part of its international text, so this is the same note whichever of this site's destinations a shipment is going to. It decides classification and never a rate.
What the notes say about each heading
The note above governs chapter 19 as a whole. Underneath it the same published notes speak about individual four digit headings, and that is the layer a classification usually turns on. This site holds codes under one heading in this chapter. One of them is the subject of a numbered note.
| Heading | What the nomenclature calls it | Codes here | What the notes say about it |
|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | 190110 | Subject of note 2 |
How each of those notes opens, in the words the nomenclature uses. The note in full is on every code page under the heading it governs, which is where a reader deciding a classification is standing.
Note 2 to chapter 19, which takes heading 1901 as its subject
Opening, as published
For the purposes of heading 1901: a. the term 'groats' means cereal groats of Chapter 11; b. the terms 'flour' and 'meal...
Note 2 in full on 190110 , and on every other code this site holds under that heading.
Read from the same chapter notes quoted above, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/19, on 2026-09-07, with each heading title read from its own endpoint. The Harmonized System publishes no separate heading notes: its legal text is section notes, chapter notes and subheading notes, and what governs a heading is a chapter note whose subject clause names it. The section notes are quoted at the top of this page, which is the layer above.
What chapter 19 costs to import
The dearest line this site holds in chapter 19 is 190110, infant formula preparations, at 6% into United Kingdom. 1 of the 2 rates charged on value in this chapter is zero. The widest gap between destinations is on 190110, infant formula preparations, which runs from 0% to 6% depending on where it lands. 3 rates in this chapter are charged per unit rather than on value, so they are left out of every range above.
A destination that prices part of a chapter answers for part of it, so this is how much of chapter 19 each one covers, out of 1 code.
| Destination | Codes priced | Duty range in this chapter |
|---|---|---|
| Australia | 1 of 1 | 0% |
| Germany | 1 of 1 | Charged per unit, not on value |
| Portugal | 1 of 1 | Charged per unit, not on value |
| United Kingdom | 1 of 1 | 6% |
| United States | 1 of 1 | Charged per unit, not on value |
Third country rates, which is what applies with no trade agreement claimed. Destination tax is charged on top. Each code page carries the reading behind its own figures and the day they were read.