PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Chapter 19 of the EU Customs Tariff covers food preparations of cereals, flour, starch, or milk, as well as fine bakery wares. Classified here are primarily: malt extract, food preparations of flour, groats, starch, or malt extract (including infant food and dietetic food), pasta (including pasta stuffed with meat, fish, cheese, or vegetables), couscous, tapioca and its substitutes, food preparations obtained by swelling or roasting cereals (breakfast cereals, popcorn, muesli), crispbread, rusks, toasted bread, and similar products, as well as fine bakery wares (cakes, pastries, biscuits, waffles, rolls, croissants, and others). This chapter is of great commercial importance, covering a wide range of processed cereal products consumed daily. Importing these products requires compliance with EU food safety requirements, including regulations on allergens (gluten), food additives, and labelling. Products for infants are subject to particularly strict standards. Ready meals containing meat or fish, in which the cereal component constitutes the main mass, may be classified in this chapter. Frozen pizzas are classified under heading 1905, and ready dinner dishes may fall under Chapter 16 or 19 depending on their composition.

Duty rates on cereal preparations have a complex structure combining an ad valorem rate with an agricultural component (EA). Malt extract is subject to a duty from 5.1% + EA. Preparations for infants - from 3.3% + EA to 6.1% + EA. Pasta - from 6.4% + EA to 11.5% + EA. Stuffed pasta - 6.4% + EA. Breakfast cereals and popcorn - from 2.1% + EA to 8.3% + EA. Crispbread - from 2.9% + EA to 6% + EA. Fine bakery wares - from 0% + EA to 9% + EA. The agricultural component (EA) depends on the content of sugar, flour, starch, and milk fat in the product. Countries with preferential agreements (e.g. Canada, Japan) benefit from reduced rates on many products of this chapter.

Classification in Chapter 19 requires a thorough analysis of the product's composition and method of manufacture. It is essential to distinguish between stuffed and unstuffed pasta, between ordinary bread and fine bakery wares, and between breakfast cereals and groats (Chapter 11). Cereal products with added cocoa, where cocoa constitutes less than 40% by weight, are classified in Chapter 19; above 40% - in Chapter 18. Ready meals with pasta and meat are classified according to the predominant component. Fine bakery wares are defined by a sugar, fat, or egg content exceeding specified thresholds. Waffles and wafers may have different codes depending on the filling.