Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products

What HS chapter 19 covers: Preparations of cereals, flour. All 4 headings and 85 tariff codes, with the official chapter notes. Free, no sign-up.

Source: Turkish Ministry of Trade — Turkish Customs Tariff Schedule (TGTC), 2026 edition. Data last updated: 7 August 2026. Compiled from the official schedule for information only. Binding tariff information is issued by the customs administration.

What this chapter covers

This chapter covers food preparations based on cereals, flour, starch or milk, together with bakers' and pastrycooks' products. Malt extract and preparations built on flour, groats, meal or starch, pasta and couscous, cereals swelled or roasted (such as corn flakes), bread, pastry, cakes and biscuits, plus communion wafers, empty pharmaceutical cachets and rice paper all fall here. The notes draw limits by cocoa content and by how far the cereal has been worked; food supplements put up in measured doses such as capsules, tablets or pills are taken out of heading 19.01.

Malt extract and food preparations based on flour, groats, meal, starch or malt extract (19.01)
Food preparations based on the milk goods of headings 04.01 to 04.04 (19.01)
Pasta of all kinds and couscous, whether or not cooked or stuffed (19.02)
Cereal products obtained by swelling or roasting, such as corn flakes (19.04)
Cereals other than maize (corn), pre-cooked or otherwise prepared, in grain or flake form, not flour or meal (19.04)
Bread, pastry, cakes, biscuits and other bakers' wares (19.05)
Communion wafers, empty cachets for pharmaceutical use, sealing wafers and rice paper (19.05)

Not covered by this chapter

Food preparations with more than 20% by weight of meat, offal, blood, insects, fish or seafood (Chapter 16), except stuffed products of 19.02
Biscuits and other flour or starch products specially prepared for animal feeding (23.09)
Medicaments and other products of Chapter 30
Not in 19.04: preparations with more than 6% cocoa on a defatted basis or completely coated with chocolate (18.06)
Not in 19.04: maize (corn) in grain form, and flour, groats and meal
Not in 19.01: food supplements put up in measured doses such as capsules, tablets, pastilles or pills (as a rule 21.06)

Chapter notes (official Turkish text)

1. Aşağıda yazılı olanlar bu fasıla dahil değildir:

(a) 19.02 pozisyonundaki doldurulmuş mamuller hariç olmak üzere, ağırlık itibariyle % 20'den fazla sosis,

et, sakatat, kan, böcek, balık veya kabuklu hayvanlar, yumuşakçalar veya diğer su omurgasızları veya

bunların herhangi bir karışımını içeren gıda müstahzarları (Fasıl 16);

(b) Hayvanların beslenmesinde kullanılmak üzere özel şekilde hazırlanmış un veya nişastadan yapılmış

bisküvi veya diğer ürünler (23.09 pozisyonu);veya

2. 19.01 pozisyonu anlamında:

(a) " Kabaca öğütülerek elde edilen küçük parçalar " tabirinden 11. fasılda yeralan, "hububatın kabaca

öğütülmesinden elde edilen küçük parçalar";

(b) " Un " ve " kaba un " tabirlerinden:

(1) 11. fasılda yeralan hububat unu ve kaba unu ve

(2) Herhangi bir fasılda yeralan bitkisel menşeli un, kaba un veya tozlar (07.12 pozisyonundaki kuru

baklagillerin, 11.05 pozisyonundaki patatesin, 11.06 pozisyonundaki kuru baklagillerin unları, kaba unları

ve tozları hariç)

anlaşılır.

3. 19.04 pozisyonu, yağı tamamen alınmış baz üzerinden hesaplanan ağırlık itibariyle % 6'dan fazla

kakao içeren veya tamamen çikolata ile kaplanmış müstahzarlar ile 18.06 pozisyonundaki kakao içeren diğer

gıda müstahzarlarını kapsamaz. (18.06 pozisyonu)

4. 19.04 pozisyonu anlamında " başka surette hazırlanmış " tabirinden, 10. veya 11. fasıl notlarında veya

pozisyonlarında belirtilenlerden daha ileri bir işleme tabi tutulmuş veya hazırlanmış olan hububat anlaşılır.

Ek Notlar

1. 1905.31 alt pozisyonu anlamında, ağırlık itibariyle % 12'yi geçmeyen su ve ağırlık itibariyle % 35'i

geçmeyen yağ ihtiva eden ürünler " tatlı bisküvi " olarak kabul edilirler (bisküvilerin içlerini doldurmak

ve kaplamak için kullanılan maddeler dikkate alınmazlar)

2. 1905.90.20 alt pozisyonu sadece kuru ve gevrek ürünleri kapsar.

3. Esasını 19.01 pozisyonundaki un, hububatın kabaca öğütülmesinden elde edilen küçük parçalar,

kaba un, nişasta veya malt hülasası teşkil eden gıda müstahzarları ile 04.01 ila 04.04 pozisyonlarında

yer alan maddeler teşkil eden gıda müstazarlarının kapsül, tablet, pastil ve hap şeklinde ölçülmüş dozlarda

gıda takviyesi olarak sunulanları 19.01 pozisyonundan hariçtir. Bir gıda takviyesinin esas karakteri

sadece içeriğinden değil, sunum şekli tarafından da belirlenmektedir. Bu gıda takviyeleri tarifenin

başka yerinde belirtilmedikçe 21.06 pozisyonunda sınıflandırılmaktadır.

Headings in this chapter

The first six digits of every code in this chapter are the same in every country that applies the Harmonized System. The chapter has 4 headings and 85 twelve-digit codes (2026 schedule).

19.01 — Malt extract; flour/groats/meal/starch/malt extract products, no cocoa (or less than 40% by weight) and food preparations of goods of headings 04.01 to 04.04, no cocoa (or less than 5% by weight), weights calculated on a totally defatted basis, n.e.c. — 17 twelve-digit tariff codes
19.02 — Pasta; whether or not cooked or stuffed with meat or other substance, or otherwise prepared, egg spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared — 17 twelve-digit tariff codes
19.04 — 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. — 18 twelve-digit tariff codes
19.05 — Bread, pastry, cakes, biscuits, other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products — 32 twelve-digit tariff codes

Import duty rates across this chapter

The range is always computed WITHIN a single column: showing the EU column and the all-other-countries column as one range would misstate the duty. The binding rate depends on the twelve-digit code and the country of origin.

Source: annexes to the 2026 Import Regime Decree.

Customs duty — DÜ — 3.8% – 37% · codes with a row: 85 · List I, II, III
Headings carrying the highest customs duty — 19.02 37% · 19.01 12.8% · 19.05 10.1% · 19.04 9% · 1903 6.4%

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