Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 1904 · Cereal preparations and bakery

Breakfast cereals

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur breakfast cereals is up to 7.8% plus specific duties today and reaches zero by 2033 (an entry price or similar component still applies on 1 line); Brazil's duty on EU breakfast cereals is up to 13.4% today and reaches zero by 2041.

Rates at a glance

Into the EU from Mercosur

10 tariff lines

Preferential duty 2026

3.3–7.8%

plus specific duties on 9 lines

Duty-free on all phased lines by

2033

Agreement base rate

3.8–9%

plus specific duties on 9 lines

Applied MFN rate today

3.8–9%

Into Brazil from the EU

4 tariff lines

Preferential duty 2026

13–13.4%

Duty-free on all phased lines by

2041

Agreement base rate

16%

Applied MFN rate today

14.4%

Work out the duty on your shipment

Opens the calculator with heading 1904 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Cornflakes, muesli and puffed cereals pay a percentage plus an agricultural component in the EU, phased out over a medium schedule. Mercosur's duties on European cereals fall to zero, mostly over its longest schedule. The agricultural component depends on the recipe, so it isn't in our figures.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 1904Mercosur → EU: 7.8% in 2026 to 0% in 2033; EU → Mercosur: 13.4% in 2026 to 0% in 2041. The table below has the same figures.0%7.5%15%20262028203020322034203620382040
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20263.3–7.8%0 / 10
20272.8–6.7%0 / 10
20282.3–5.6%0 / 10
20291.9–4.5%0 / 10
20301.4–3.3%0 / 10
20310.9–2.2%0 / 10
20320.4–1.1%0 / 10
20330%10 / 10

9 lines also carry a specific duty in 2026, cut on the same schedule.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
202613–13.4%0 / 4
202711.7–12.6%0 / 4
202810.4–11.6%0 / 4
20299.1–10.8%0 / 4
20307.8–9.8%0 / 4
20316.5–9%0 / 4
20325.2–8%0 / 4
20333.9–7.2%0 / 4
20342.6–6.2%0 / 4
20351.3–5.4%0 / 4
20360–4.4%1 / 4
20370–3.6%1 / 4
20380–2.6%1 / 4
20390–1.8%1 / 4
20400–0.8%1 / 4
20410%4 / 4

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 7× 10

EU → Mercosur

  • 15× 3
  • 10× 1

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil16%14.4%13–13.4%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina16%16%14.5–14.9%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay16%14.4%13–13.4%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay2–16%2–14.4%1.8–13.4%2041Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 10 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
1904 10 10Prepared foods obtained by swelling or roasting cereals or cereal products based on maize73.8% + 20.00 EUR/100 kg/net3.8% + 20.00 EUR/100 kg/net3.3% + 17.50 EUR/100 kg/netFreefrom 2033
1904 10 30Prepared foods obtained by swelling or roasting cereals or cereal products based on rice75.1% + 46.00 EUR/100 kg/net5.1% + 46.00 EUR/100 kg/net4.4% + 40.25 EUR/100 kg/netFreefrom 2033
1904 10 90Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice)75.1% + 33.60 EUR/100 kg/net5.1% + 33.60 EUR/100 kg/net4.4% + 29.40 EUR/100 kg/netFreefrom 2033
1904 20 10Preparations of the Müsli type based on unroasted cereal flakes79% + EA9% + EA7.8% + EAFreefrom 2033
1904 20 91Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, obtained from maize (excl. preparations of the Müsli type on the basis of unroasted cereal flakes)73.8% + 20.00 EUR/100 kg/net3.8% + 20.00 EUR/100 kg/net3.3% + 17.50 EUR/100 kg/netFreefrom 2033
1904 20 95Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, obtained from rice (excl. preparations of the Müsli type on the basis of unroasted cereal flakes)75.1% + 46.00 EUR/100 kg/net5.1% + 46.00 EUR/100 kg/net4.4% + 40.25 EUR/100 kg/netFreefrom 2033
1904 20 99Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted and roasted cereal flakes or swelled cereals (excl. obtained from maize or rice and preparations of the Müsli type based on unroasted cereal flakes)75.1% + 33.60 EUR/100 kg/net5.1% + 33.60 EUR/100 kg/net4.4% + 29.40 EUR/100 kg/netFreefrom 2033
1904 30 00Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains78.3% + 25.70 EUR/100 kg/net8.3% + 25.70 EUR/100 kg/net7.2% + 22.48 EUR/100 kg/netFreefrom 2033
1904 90 10Rice, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals)78.3% + 46.00 EUR/100 kg/net8.3% + 46.00 EUR/100 kg/net7.2% + 40.25 EUR/100 kg/netFreefrom 2033
1904 90 80Cereals in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. rice, maize [corn], flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat)78.3% + 25.70 EUR/100 kg/net8.3% + 25.70 EUR/100 kg/net7.2% + 22.48 EUR/100 kg/netFreefrom 2033
Into Brazil from the EU: 4 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
1904 10 00Cereal products, obtained by swelling or roasting1516%14.4%13.4%Freefrom 2041
1904 20 00Preparation foods obtained from cereal flake and mixtures1516%14.4%13.4%Freefrom 2041
1904 30 00Bulgur wheat1016%14.4%13%Freefrom 2036
1904 90 00Other cereal in grain, pre-cooked or otherwise prepared1516%14.4%13.4%Freefrom 2041

Related products

All headings in chapter 19: Cereal preparations and bakery

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.