Tariff number 1905310000 10 - Sweet biscuits; waffles and wafers

Estimate the import cost for 190531

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

History

Preferential rules of origin for 1905310000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Israel Association Agreement · Israel

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Central America Association Agreement

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture from materials of any heading, except those of Chapter 11

• EPA CARIFORUM

  EPA Eastern and Southern Africa

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture in which all the products of Chapter 11 used are originating

• EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture from materials of any heading, except those of Chapter 11

• EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture from materials of any heading except those of Chapter 11

• EU-Canada CETA · Canada

  A change from any other heading, provided that: (a) the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product, (b) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product, (c) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and (d) the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 50 per cent of the net weight of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture: from materials of any heading, except those of Chapter 11, and in which mixes and doughs for the preparation of bakers' wares classified in heading 1901 do not exceed 20 per cent of the ex-works price of the product

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture from materials of any heading except those of Chapter 11 [1] The exception concerning the Zea indurata maize is applicable until 31.12.2002. 1. For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2. 2. A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No ... originating from ... used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007. 3. The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture in which all the products of Chapter 11 used are originating

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Preparations of cereals, flour, starch or milk; pastrycooks’ products / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [8] and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar [9] and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [8] See Introductory Note 4.2 . / or: [9] See Introductory Note 4.2 .

• EU-Japan EPA · Japan

  CTH, provided that: - the weight of non-originating materials of Chapter 4 used does not exceed 10 % of the weight of the product; - the total weight of non-originating materials of headings 10.03, 10.06 and 11.01 to 11.08 used does not exceed 10 % of the weight of the product; and - the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the weight of the product.

• EU-Korea FTA · South Korea

  Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, except for: / or: Manufacture from materials of any heading, except those of Chapter 11

• EU-Mexico Global Agreement · Mexico

  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products / or: Manufacture from materials of any heading except those of Chapter 11 [1] See note 1 Appendix II(a).

• EU-Singapore FTA · Singapore

  Preparations of cereals, flour, starch or milk; pastrycooks' products / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [8] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar [9] and the materials of Chapter 4 used does not exceed 40 % of the weight of final product

• EU-Viet Nam FTA · Vietnam

  Preparations of cereals, flour, starch or milk; pastrycooks' products. / or: Manufacture from materials of any heading, except that of the product, in which: the weight of the materials of Chapter s 2, 3 and 16 used does not exceed 20 % of the weight of the final product; the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product; the individual weight of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product; the individual weight of sugar used does not exceed 40 % of the weight of the final products; and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 1905310000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 1905310000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 1905319900 Valid Mar 20, 2024 to Mar 19, 2027 · Ruling 600010068 on GOV.UK

  The product is described as traditional almond cantuccini biscuits which are made and packaged in Italy. They are made from wheat flour, sugar, almonds, eggs, milk, butter, whole milk powder, raising agents, honey, salt and flavouring. They are packed in 180g printed retail packaging.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5 (b) has been used to identify the type of packaging: packed in 180g printed retail packaging. GIR 6 has been used to classify the goods to subheading 190531: Sweet biscuits; waffles and wafers; Sweet biscuits. 8 Digit Code 19053199: Other than completely or partially coated or covered with chocolate or other preparations …

• UK 1905319900 Valid Sep 19, 2025 to Sep 18, 2028 · Ruling 600012662 on GOV.UK

  The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a Chocolate Cheesecake Dipper and Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion of sweet wheat biscuits, which are used to dip into the cheesecake dip. The setup of the product is like that of a cheese dipper with breadsticks / crackers. The cheesecake dip is made with the following ingredient. Chocolate Cheesecake Dipper and Sweet Biscuits: reduced fat soft cheese, water, skimmed milk, powder, cream, buttermilk powder, cornflour, sea salt, starter culture, microbial rennet, double cream, milk chocolate, sugar, whole milk powder, cocoa butter, cocoa mass, lecithins (sunflower or rapeseed), natural vanilla flavour, potable water, icing sugar, sugar cane, tricalcium phosphate, modified starch, vanilla flavouring, cocoa powder wheat flour, niacin, iron, thiamin, riboflavin, folic acid, whole wheat flour, sunflower oil, molasses, brown sugar, ammonium carbonates, sodium carbonates, enzymes, sodium metabisulphite. The dip compartment is a quarter with the biscuits being three-quarters. The 3 pots are packed with foil lids into a cardboard sleeve and sold as a set, they are packed into an outer case. Each of the three dips contain more than 5% sucrose, invert sugar or isoglucose. The White Chocolate & Vanilla and Caramel & White Chocolate dippers are classified separately.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules GIR’s: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 1905: bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 3B Has been used as the biscuits are considered to be the essential character GIR 5B has been used to classify to the packaging. Pots with foil lids in a cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading …

• UK 1905319900 Valid Sep 19, 2025 to Sep 18, 2028 · Ruling 600013489 on GOV.UK

  The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a White Chocolate & Vanilla Cheesecake Dipper and Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion of sweet wheat biscuits, which are used to dip into the cheesecake dip. The setup of the product is like that of a cheese dipper with breadsticks / crackers. The cheesecake dip is made with the following ingredient. White Chocolate & Vanilla Cheesecake Dipper has the following ingredients: reduced fat soft cheese, water, skimmed milk powder, cream, buttermilk powder, cornflour, sea salt, starter culture, microbial rennet, double cream, white chocolate, whole milk powder, sugar, cocoa butter, lecithins, natural vanilla flavour, potable water, icing sugar, sugar cane, tricalcium phosphate, modified starch, vanilla flavouring, wheat flour, niacin, iron, thiamin, riboflavin, folic acid, whole wheat flour, sunflower oil, molasses, brown sugar, ammonium carbonates, sodium carbonates, sea salt, enzymes and sodium metabisulphite. The cheesecake dip is made by adding all of the ingredients into a process vessel and then pasteurised to a minimum of 95C and held for a minimum of 4 minutes. The biscuits are brought in pre-made. The product is then packaged - the dip is hot filled into one compartment of the the packaging at a minimum of 72C, then the biscuits are automatically dosed into the other compartment. The dip compartment is a quarter with the biscuits being three-quarters. The product is then sealed, coded and then inverted to sterilise the foil lid. It is then blast chilled to <5C in approx 45 minutes (max 90 mins). The 3 pots are packed into a cardboard sleeve and sold as a set they are packed into an outer case. Each of the three dips contain more than 5% sucrose, invert sugar or isoglucose.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules GIR’s: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 1905: bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 3B has been used as the biscuits are considered to be the essential character GIR 5B has been used to classify to the packaging. GIR 6 - Has been used to classify the goods to subheading level 190531: sweet biscuits; waffles and …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Tariff quotas for 190531

• Exhausted 09.0237 Origin: Türkiye

  Bread, pastry, cakes, biscuits and other baker's wares

  Jan 1, 2026 – Dec 31, 2026

  0 Kilograms

  Balance left (0%)

  Volume 10,000,000
• Open 09.0799 Origin: Iceland

  Sugar confectionery (including white chocolate)not containing cocoa. Chocolate and other food preparations containing cocoa Sweet biscuits, waffles and wafers excluding waffles and wafers with a water content exceeding 10% by weight

  Jan 1, 2026 – Dec 31, 2026

  499,860 Kilograms

  Balance left (100%)

  Volume 500,000
• Open 09.1933 Origin: Chile

  Sweet biscuits, waffles and wafers

  Jan 1, 2026 – Dec 31, 2026

  490,852 Kilograms

  Balance left (98.2%)

  Volume 500,000
• Open 09.8302 Origin: Canada

  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 etc...

  Jan 1, 2026 – Dec 31, 2026

  34,995,962 Kilograms

  Balance left (100%)

  Volume 35,000,000
• Critical 09.9015 Origin: United States

  US - Food preparations of Chapter 19

  Jul 1, 2026 – Jun 30, 2027

  48,800,565 Kilograms

  Balance left (97.6%)

  Volume 50,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 190531

Extra-EU imports

€501.7M

135,950 t

Extra-EU exports

€2.2B

Top origin countries by import value

1. United Kingdom €246.2M
2. Türkiye €67.9M
3. Ukraine €49.7M
4. Serbia €26.3M
5. Bosnia & Herzegovina €12.4M

CN8 codes below this code: 5. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 190531

• 8%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 % maybe 10 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 %
• Croatia 25 % maybe 5 %
• Cyprus 19 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 13 %
• Hungary 27 %
• Ireland 23 % maybe 9 %
• Italy 22 % maybe 10 %
• Latvia 21 % maybe 12 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 % maybe 9 %
• Poland 23 % maybe 5 %
• Portugal 23 %
• Romania 21 % maybe 11 %
• Slovakia 23 % maybe 5 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 % maybe 10 %
• Sweden 25 % maybe 6 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure