EU Combined Nomenclature · CN code · HS 1905.32

1905 32 05

1905 32 05: Waffles and wafers: With a water content exceeding 10 % by weight

Waffles and wafers

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

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:
Sweet biscuits; waffles and wafers:
1905 32 Waffles and wafers:
1905 32 05 With a water content exceeding 10 % by weight

Country of origin Valid on

What you pay

Importing into EU

Customs duty (9 + EA) MAX (20,7 + AD F/M) standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 5

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

EA = agricultural component, AD S/Z = additional duty on sugar, AD F/M = additional duty on flour. Their amounts depend on the Meursing additional code of the goods (milk fat, milk protein, starch and sugar content).

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia

Legal act
Regulation 1227/25
Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties 50%

Applies to goods from
Belarus, Russia

Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 6

Import controlVeterinary control
Applies to goods from
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlEntry into free circulation (restriction - feed and food)
Applies to goods from
Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 5 more

Legal act
Regulation 0256/24
Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway

Legal act
Regulation 2306/21
Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0692/14
Documents
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Tariff quotas

Order number	Origin	In-quota duty	Period	Volume	Balance	Validity
09.9015	United States	1 % + 3.98 EUR / 100 kg · 1 % + 5 EUR / 100 kg · 1.1 % + 15.13 EUR / 100 kg · 1.3 % + 11.5 EUR / 100 kg · 1.3 % + 3.68 EUR / 100 kg · 1.3 % + 4.5 EUR / 100 kg · 1.3 % + 8.4 EUR / 100 kg · 1.5 % + 3.25 EUR / 100 kg · 1.6 % + 2.43 EUR / 100 kg · 1.6 % + 3.78 EUR / 100 kg	1 July 2026 – 30 June 2027	50,000,000 kg	48,819,354 kg	Critical

Balances from the Commission’s weekly quota report of 23 October 2026.

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

Austria 10% reduced rate
Belgium 6% reduced rate
Bulgaria 20%
Croatia 5% reduced rate
Cyprus 19%
Czechia 12% reduced rate
Denmark 25%
Estonia 24%
Finland 13.5% reduced rate
France 5.5% reduced rate
Germany 7% reduced rate
Greece 13% reduced rate
Hungary 27%
Ireland 0% / 9% reduced rate
Italy 10% reduced rate
Latvia 12% reduced rate
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 9% reduced rate
Poland 5% reduced rate
Portugal 23%
Romania 11% reduced rate
Slovakia 5% reduced rate
Slovenia 9.5% reduced rate
Spain 10% reduced rate
Sweden 6% reduced rate

TEDB · 26 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	(9 + EA) MAX (20,7 + AD F/M)
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Namibia	Free
Eastern and Southern Africa States	Mauritius, Seychelles, Zimbabwe	Free
EU–Andorra agreement	Andorra	Free
EU–Albania agreement	Albania	Free
EU–Bosnia & Herzegovina agreement	Bosnia & Herzegovina	Free
EU–Canada agreement	Canada	Free
EU–Switzerland agreement	Switzerland	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Cameroon agreement	Cameroon	Free
EU–Colombia agreement	Colombia	Free
EU–Ecuador agreement	Ecuador	Free
EU–Egypt agreement	Egypt	Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.	Western Sahara	Free
EU–Fiji agreement	Fiji	Free
EU–United Kingdom agreement	United Kingdom	Free
EU–Georgia agreement	Georgia	Free
EU–Ghana agreement	Ghana	Free
EU–Israel agreement	Israel	Free
European Economic Area - Iceland	Iceland	Free
EU–Jordan agreement	Jordan	Free
EU–Japan agreement	Japan	Free
EU–Kenya agreement	Kenya	Free
EU–South Korea agreement	South Korea	Free
EU–Lebanon agreement	Lebanon	Free
EU–Liechtenstein agreement	Liechtenstein	Free
EU–Morocco agreement	Morocco	Free
EU–Moldova agreement	Moldova	Free
EU–Montenegro agreement	Montenegro	Free
EU–North Macedonia agreement	North Macedonia	Free
EU–New Zealand agreement	New Zealand	Free
EU–Peru agreement	Peru	Free
EU–Papua New Guinea agreement	Papua New Guinea	Free
EU–Palestinian Territories agreement	Palestinian Territories	Free
EU–Serbia agreement	Serbia	Free
EU–Singapore agreement	Singapore	Free
EU–San Marino customs union	San Marino	Free
EU–Ukraine agreement	Ukraine	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu	5.5 % + EA MAX 20.7 % +ADFM
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	0 % + EA MAX 20.7 % +ADFM
Mercosur	Argentina, Brazil, Paraguay, Uruguay	7.8 % + EAR MAX 18.1 % +ADFMR
EU–Chile agreement	Chile	0 % + EAR MAX 10.3 % +ADSZR
EU–Algeria agreement	Algeria	0 % + EA MAX 20.7 % +ADFM
EU–Faroe Islands agreement	Faroe Islands	0 % + EA MAX 20.7 % +ADFM
EEA - European Economic Area	Norway	0 % + EAR MAX 20.7 % +ADFMR
EU–Syria agreement	Syria	0 % + EA MAX 20.7 % +ADFM
EU–Tunisia agreement	Tunisia	0 % + EA MAX 20.7 % +ADFM
EU–Türkiye customs union	Türkiye	0 % + EA MAX 20.7 % +ADFM
EU–United States agreementQuota	United States	2.3 % + 4.74 EUR / 100 kg
EU–South Africa agreement	South Africa	0 % + EA MAX 20.7 % +ADFM

Footnotes

See Annex 1.

EU: imports by month · HS 1905.32

last 12 months€273.1m-2.5% · previous 12 months

Average import price€4.26 per kg

Preferential rate86%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Ukraine	€86.5m	31.7%	+3.7%
United Kingdom	€79.4m	29.1%	-8.7%
Türkiye	€47.1m	17.3%	-7.9%
Bosnia & Herzegovina	€13.2m	4.8%	+8.7%
Serbia	€7.1m	2.6%	+16.7%
Switzerland	€5.6m	2.1%	-14.4%
North Macedonia	€4.7m	1.7%	-25.7%
Norway	€2.7m	1%	+0.9%

Same subheading in other tariffs

1905.32 Sweet biscuits; waffles and wafers: waffles and wafers

UK 8% Third-country duty 5 tariff lines

Türkiye 9% Third-country duty 6 tariff lines

USA Free General (MFN) 1 tariff line

Canada Free – 3% Third-country duty 5 tariff lines · average 1.8% · 1× specific or compound duty

Mexico specific or compound duty Third-country duty 1 tariff line

Brazil 16.2% Third-country duty 1 tariff line

Argentina 18% Third-country duty 6 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand 5% Third-country duty 6 tariff lines

Japan 18% Third-country duty 1 tariff line

Taiwan 17.5% Third-country duty 1 tariff line

GCC 5% Third-country duty 1 tariff line

Switzerland specific or compound duty Third-country duty 2 tariff lines

Norway specific or compound duty Third-country duty 1 tariff line

North Macedonia specific or compound duty Third-country duty 5 tariff lines

Nigeria 35% Third-country duty 1 tariff line

EU lines: 1905.32

1905 32 05With a water content exceeding 10 % by weight(9 + EA) MAX (20,7 + AD F/M)
1905 32 11In immediate packings of a net content not exceeding 85 g(9 + EA) MAX (24,2 + AD S/Z)
1905 32 19Completely or partially coated or covered with chocolate: other(9 + EA) MAX (24,2 + AD S/Z)
1905 32 91Salted, whether or not filled(9 + EA) MAX (20,7 + AD F/M)
1905 32 99Sweet biscuits; waffles and wafers: waffles and wafers, other, other, other(9 + EA) MAX (24,2 + AD S/Z)

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

N356530 U.S. CBP 17 December 2025 · 1905.32.00.41

The tariff classification, country of origin and marking of a snack food from Indonesia
H317110 U.S. CBP 21 March 2022 · 1905.32.00

Revocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from Germany

Legal notes

Additional notes

1. Goods of subheadings 190531, 190532, 190540 and 190590, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression ‘sweet biscuits’ in subheading 190531 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 19059020 covers only dry and brittle products.

4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Chapter notes: Chapter 19 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

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

This heading covers cocktail snacks ready for consumption in the form of, for example, dried peas or peanuts which are completely coated with dough if, because of its thickness and taste, the dough coating determines the essential character of the product.

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1905.

This heading does not include uncooked dough, in any form, for the production of bread, pastries, cakes, biscuits and other bakers' wares, whether or not containing cocoa (subheading 1901 20 00).

1905 32 05 to 1905 32 99 · Waffles and wafers

See additional note 1 to this chapter and the HS Explanatory Note to heading 1905, paragraph (A)(9).

General notes to the chapter

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

General

The ‘cocoa powder content’ of products of this chapter is normally calculated by multiplying the sum of the contents of theobromine and caffeine by a factor of 31.

The theobromine and caffeine contents are determined by HPLC (High Performance Liquid Chromatography).

In the case of products containing caffeine or theobromine from sources other than cocoa, these additional amounts of caffeine or theobromine should not be taken into account in calculating the cocoa content.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Year	Description	Third-country duty	Supplementary unit
2026	With a water content exceeding 10 % by weight	(9 + EA) MAX (20,7 + AD F/M)	—
2025	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2024	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2023	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2022	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2021	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2020	unchanged	(9 + EA) MAX (20,7 + AD F/M)	—
2019	With a water content exceeding 10 % by weight	(9 + EA) MAX (20,7 + AD F/M)	—

In the EU Combined Nomenclature, 1905 32 05 is one of 5 lines under subheading 1905.32, sweet biscuits; waffles and wafers: waffles and wafers.

The third-country duty is a specific or compound duty: (9 + EA) MAX (20,7 + AD F/M).

Goods from 152 countries can enter the EU at a preferential rate instead of the standard (9 + EA) MAX (20,7 + AD F/M); 122 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the EU imported waffles and wafers (HS 1905.32) worth €273.1m (down 2% on the year before), at an average of €4.26 per kg; Ukraine supplied 32%, followed by United Kingdom.

For the same subheading, the UK duty is 8%, the Türkiye duty is 9%, the US duty is free, the Canada duty is 0%–3%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 18%, the Taiwan duty is 17.5%, the GCC duty is 5% and the Nigeria duty is 35%.

EU member states imported goods of subheading 1905.32 worth US$3bn in 2024; the largest supplier from outside the EU was Ukraine, and the United Kingdom ranked 2nd with US$64m.

Questions and answers

What is the EU import duty for CN code 1905 32 05?

The third-country duty in the EU Combined Nomenclature is (9 + EA) MAX (20,7 + AD F/M); the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 1905 32 05?

152 countries have a preferential rate on this line, 122 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 1905 32 05?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 1905.32 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$71m), followed by the United Kingdom.

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Typical products

Everyday names, not part of the legal text.