GCC Common Customs Tariff · HS code · HS 1905.40
1905.40.10.00.02: Rusks. - Toasted bread, whether containing Cocoa
Rusks and toasted bread
✓ 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
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1905.40 Rusks, toasted bread and similar toasted products
UK 8% Third-country duty 2 tariff lines 
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 9.7% Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 5.5% General (MFN) 9 tariff lines · average 1.8% · 2× specific or compound duty 
Mexico 10% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 9% General (MFN) 1 tariff line 
Taiwan 20% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 40% General (MFN) 2 tariff lines 
Nigeria 35% General (MFN) 1 tariff line GCC lines: 1905.40
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.
- 600011541 HMRC
Milk Rusk Crunch Milk Toast, ready to eat. Ingredients are mixed together and baked twice. Laminate packing & sealing and then put in a carton/box. Put up for retail sale 560G Ingredients: Wheat Flour, Sugar, Vegetable Fat, Skimmed Milk Powder, Yeast, Wheat Gluten, Salt, Emulsifiers
- 600011638 HMRC
A savoury snack in the form of a rusk. The ingredients are mixed together and the product is baked, then further toasted. The item weight is 600g to a pack. Ingredients: Wheat Jaggery Vegetable fat (palm/sesame) Sugar Semolina Yeast Custard powder (corn starch, salt, flavour) Fennel powder
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.
In the GCC Common Customs Tariff, 1905.40.10.00.02 is one of 3 lines under subheading 1905.40, rusks, toasted bread and similar toasted products.
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 8%, the Türkiye duty is 9.7%, the US duty is free, the Canada duty is 0%–5.5%, the Mexico duty is 10%, 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 9%, the Taiwan duty is 20%, the North Macedonia duty is 40% and the Nigeria duty is 35%.
The GCC states imported goods of subheading 1905.40 worth US$129m in 2024; the largest supplier was India, and the United Kingdom ranked 3rd with US$3m.
Questions and answers
What is the GCC import duty for HS code 1905.40.10.00.02?
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 1905.40 as a whole, the largest supplier in 2024 was India (US$8m), followed by the United States.
Typical products
Everyday names, not part of the legal text.