1905 90 10: Other bakery products: Bread, pastry, cakes, biscuits and other bakers' wares: other, matzos
Other bakery products
✓ Can be used in a customs declarationData: 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:
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Tariff quotaNon preferential tariff quota40%
Applies to goods from
all countries except United Kingdom
In force
until 30 June 2027
Legal act
Regulation 0050/15
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
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
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
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
09.0240
Türkiye
Free
1 January 2026 – 31 December 2026
10,000,000 kg
0 kg
Exhausted
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.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary18% reduced rate
Ireland0% / 9% reduced rate
Italy4% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg17%
Malta18%
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia5% / 19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3,8 + 15,9 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
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.
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.
The tariff classification of honey cakes from the Czech Republic
600016248HMRC9 October 2026 – 8 October 2029 · 1905 90 80 00
Thai Vegetable selection pack which includes: 10 x Fried Massaman Teardrops – 10 x 30g = 300g 10 x Fried Thai Green Money Bags – 10 x 20g = 200g 10 x Steamed Vegetarian Net Pastry Roll – 1 x 30g = 300g Green curry money bags filled with vegetables, coconut milk, lemongrass, green chili and garlic.…
600016691HMRC15 September 2026 – 14 September 2029 · 1905 90 80 00
Frozen, pre-cooked vegetable spring rolls for human consumption, eaten as an appetiser, finger food, or side dish. The product requires further cooking before consumption by either deep frying, air frying, or oven baking. The spring rolls consists of a wrapper made from wheat flour, vermicelli,…
600015880HMRC4 September 2026 – 3 September 2029 · 1905 90 80 00
Product is a box of 8 frozen vegetable bao buns. They are made from Wheat Flour, Water, Sugar, Soybean Oil, Wheat Gluten, Yeast, Baking powder, Salt, E141ii, Cauliflower, Char Sui BBQ Sauce, Green Bell Pepper, Red Bell Pepper, Corn Starch and Garlic puree. Each bun has been assembled, steamed and…
600015881HMRC4 September 2026 – 3 September 2029 · 1905 90 80 00
Product is a box of 8 frozen hoisin duck bao buns. They are made from Wheat Flour, Water, Sugar, Soybean Oil, Wheat Gluten, Yeast, Baking powder, Salt, Skinless Boneless Duck Breast, Onion, Cabbage, Carrot, Hoisin Sauce, Soybean Paste, Corn Starch, Spring Onion, Sesame Oil and Chinese Five Spices.…
140 rulings in total for this code
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.
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).
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.
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
Matzos
3,8 + 15,9 €/100 kg/net
—
2025
unchanged
3,8 + 15,9 €/100 kg/net
—
2024
unchanged
3,8 + 15,9 €/100 kg/net
—
2023
unchanged
3,8 + 15,9 €/100 kg/net
—
2022
unchanged
3,8 + 15,9 €/100 kg/net
—
2021
unchanged
3,8 + 15,9 €/100 kg/net
—
2020
unchanged
3,8 + 15,9 €/100 kg/net
—
2019
Matzos
3,8 + 15,9 €/100 kg/net
—
In the EU Combined Nomenclature, 1905 90 10 is one of 7 lines under subheading 1905.90, bread, pastry, cakes, biscuits and other bakers' wares: other.
The third-country duty is a specific or compound duty: 3,8 + 15,9 €/100 kg/net.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 3,8 + 15,9 €/100 kg/net; 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 other bakery products (HS 1905.90) worth €1.5bn (up 2% on the year before), at an average of €2.40 per kg; United Kingdom supplied 45%, followed by Türkiye.
For the same subheading, the UK duty is 8%, the Türkiye duty is 3.8%–9.7%, the US duty is 0%–4.5%, the Canada duty is 0%–14.5%, the Mexico duty is 10%, the Brazil duty is 0%–16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 6%–34%, the Taiwan duty is 5%–20%, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is free and the Nigeria duty is 35%.
EU member states imported goods of subheading 1905.90 worth US$15bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$610m.
Questions and answers
What is the EU import duty for CN code 1905 90 10?
The third-country duty in the EU Combined Nomenclature is 3,8 + 15,9 €/100 kg/net; 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 90 10?
153 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 90 10?
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 1905.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$610m), followed by Türkiye.
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EU Combined Nomenclature · CN code · 
United Kingdom
Türkiye
China
Switzerland
Serbia
Ukraine
Thailand
Vietnam
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria