Abstract: Information on pesticide residue levels in processed commodities is essential for international trade and for more accurate dietary intake risk assessment. This article focuses on the information on general principles, data requirements, assessment methodologies, and the classification with respect to processed commodities followed in the establishment of pesticide maximum residue limit (MRL) and risk assessment of dietary intake by Codex Alimentarius. At present, Codex Alimentarius Commission has established 586 MRLs for pesticides in processed commodities, of which the MRL in milled cereal products is the most, accounting for 23.2%. Compared with raw agricultural commodities, MRL values in processed commodities are relatively high, showing concentration effect. It is believed that the principles and methodologies for the evaluation of pesticide residues in processed commodities should be further clarified, and meanwhile, crop classification, dietary consumption data, and data requirement for pesticide registration should be established or refined in China. This article could provide a reference for improving the MRL establishment and dietary intake risk assessment of pesticides in China.