GCC Common Customs Tariff · HS code · HS 1905.31
1905.31.00.00.00: Sweet biscuits.
Sweet biscuits
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
1905.31 Sweet biscuits; waffles and wafers: sweet biscuits
UK 8% Third-country duty 5 tariff lines 
EU specific or compound duty 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 9 tariff lines · average 2% · 2× 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 11 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 6 tariff lines 
Japan 20.4% Third-country duty 1 tariff line 
Taiwan 25% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 8 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 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.
- H317110 U.S. CBP
Revocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from Germany
- N320964 U.S. CBP
The tariff classification of sandwich cookies from Canada.
- N311175 U.S. CBP
The tariff classification of cookies from Belgium
- N310253 U.S. CBP
The tariff classification of cookies from Belgium
- 600015295 HMRC
A sweet, crunchy biscuit snack with a chocolate and milk cream filling and a caramelised biscuit coating. Intended for general consumption as a tea-time treat or an on-the-go biscuit snack. Made from milk chocolate, milk cream filling, white chocolate and caramelised biscuit crumbs (containing…
- 600012662 HMRC
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…
- 600013489 HMRC
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…
- 600013490 HMRC
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 Caramel Blondie Cheesecake Dipper with Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion…
13 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.
HS code 1905.31.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 1905.31 (sweet biscuits; waffles and wafers: sweet biscuits).
The customs duty is 5%, and quantities are declared in Kilograms.
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 20.4%, the Taiwan duty is 25% and the Nigeria duty is 35%.
The GCC states imported goods of subheading 1905.31 worth US$499m in 2024; the largest supplier was Türkiye, and the United Kingdom ranked 2nd with US$43m.
Questions and answers
What is the GCC import duty for HS code 1905.31.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 1905.31 as a whole, the largest supplier in 2024 was Türkiye (US$54m), followed by the United Kingdom.
Typical products
Everyday names, not part of the legal text.