Subheading · Chapter 19 · Heading 1902

1902.40

1902.40: Pasta, whether or not cooked or stuffed: couscous

Official description Couscous

Subheading 1902.40 belongs to heading 1902 (pasta, whether or not cooked or stuffed (with meat or other substances) or…) in chapter 19.

What you pay

Importing into UK

Customs duty 6 % + 20 GBP / 100 kg standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1902 40 00 00 Couscous
  2. 1902 40 10 00 Unprepared 6 % + 20 GBP / 100 kg
  3. 1902 40 90 00 Other 6 % + 8.1 GBP / 100 kg

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 2 lines
  • Tariff quotaNon preferential tariff quota 11%
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • 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).
    • 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))
    • 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
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia, Mexico Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg
UK–Faroe Islands agreement Faroe Islands 0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg
DCTS Standard Indonesia 2.5% + 20 GBP / 100 kg / 2.5% + 8.1 GBP / 100 kg
UK–Lebanon agreement Lebanon 0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg
UK–Norway agreement Norway 0% + 10 GBP / 100 kg / 0% + 4.1 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg
UK–Türkiye agreementQuota Türkiye 0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg
UK–South Africa agreement South Africa 0% + 20 GBP / 100 kg / 0% + 8.1 GBP / 100 kg

UK: imports by month

last 12 months£8.3m-9.6% · previous 12 months
Average import price£0.99 per kg
Jan 2024: £902kFeb 2024: £854kMar 2024: £851kApr 2024: £905kMay 2024: £872kJun 2024: £1.1mJul 2024: £1mAug 2024: £839kSept 2024: £692kOct 2024: £851kNov 2024: £682kDec 2024: £687kJan 2025: £725kFeb 2025: £562kMar 2025: £736kApr 2025: £857kMay 2025: £677kJun 2025: £857kJul 2025: £819kAug 2025: £1mSept 2025: £809kOct 2025: £686kNov 2025: £777kDec 2025: £479kJan 2026: £707kFeb 2026: £560kMar 2026: £695kApr 2026: £674kMay 2026: £701kJun 2026: £790kJul 2026: £806kAug 2026: £601k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £4.1m 50.1% -12.1%
Italy £2.4m 28.8% -8.5%
Spain £581k 7% +1.4%
Türkiye £279k 3.4% +5.1%
Morocco £242k 2.9% -14.7%
Poland £174k 2.1% +3,984.4%
Belgium £119k 1.4% +203.1%
Israel £95k 1.1% -78.4%

Same subheading in other tariffs

World trade in 2024

1902.40 · US$233m

Trade value (US$) no reported trade < US$62kUS$62k+US$674k+US$3m+> US$14m

Exports: 120
  1. Italy: US$65m
  2. Morocco: US$52m
  3. France: US$33m
  4. Tunisia: US$14m
  5. Canada: US$9m
  6. Türkiye: US$8m
  7. Germany: US$6m
  8. Israel: US$5m
  9. Belgium: US$4m
  10. Netherlands: US$3m
  11. Côte d’Ivoire: US$3m
  12. Austria: US$3m
  13. Spain: US$2m
  14. Poland: US$2m
  15. United Kingdom: US$2m
  16. Sweden: US$2m
  17. United States: US$2m
  18. India: US$1m
  19. South Africa: US$1m
  20. Mozambique: US$1m
  21. Hungary: US$988k
  22. South Korea: US$977k
  23. Senegal: US$897k
  24. Denmark: US$792k
  25. China: US$789k
  26. Guatemala: US$735k
  27. Bangladesh: US$675k
  28. Czechia: US$674k
  29. Thailand: US$672k
  30. Lebanon: US$625k
  31. Singapore: US$578k
  32. Russia: US$445k
  33. Algeria: US$377k
  34. Australia: US$330k
  35. Lithuania: US$279k
  36. Romania: US$232k
  37. Greece: US$220k
  38. Benin: US$203k
  39. Slovenia: US$196k
  40. Oman: US$195k
  41. Palestinian Territories: US$188k
  42. Latvia: US$175k
  43. Togo: US$163k
  44. Portugal: US$136k
  45. Malaysia: US$131k
  46. Switzerland: US$128k
  47. Jordan: US$127k
  48. Finland: US$124k
  49. Kenya: US$123k
  50. Norway: US$117k
  51. Japan: US$116k
  52. Bulgaria: US$104k
  53. Egypt: US$97k
  54. United Arab Emirates: US$83k
  55. Philippines: US$75k
  56. Serbia: US$62k
  57. Estonia: US$62k
  58. Ireland: US$61k
  59. Taiwan: US$52k
  60. Ghana: US$52k

Top exporters

RankCountryValueShare
1 Italy US$65m 27.8%
2 Morocco US$52m 22.4%
3 France US$33m 14.2%
4 Tunisia US$14m 6%
5 Canada US$9m 3.8%
6 Türkiye US$8m 3.5%
7 Germany US$6m 2.4%
8 Israel US$5m 2.3%
9 Belgium US$4m 1.8%
10 Netherlands US$3m 1.4%

Top importers

RankCountryValueShare
1 France US$54m 23.1%
2 United States US$17m 7.1%
3 Germany US$14m 5.8%
4 Belgium US$13m 5.7%
5 United Kingdom US$13m 5.5%
6 Spain US$12m 5%
7 Libya US$9m 4%
8 Netherlands US$8m 3.6%
9 Switzerland US$6m 2.7%
10 Togo US$6m 2.4%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 16%median duty
  • 19number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Morocco

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 15%* 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 15%* 2021 · HS 2017
Belize 35% 2023
Benin 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 25% 20% – 30% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 2.8% 0% – 5.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 25% 20% – 30% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 18%* 12% – 23% 2023
Fiji 5% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 30% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 40% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 9.9%* 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 25% 20% – 30% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 26%* 12% – 51% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 0% – 50% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 48% 40% – 50% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 25% 20% – 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 30% 2023
Norway 16%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 10% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 15%* 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 25% 20% – 30% 2023
South Korea 5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 22%* 9.7% – 43% 2023
Syria 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 20%* 14% – 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 16%* 12% – 20% 2023
United States 6.4% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 40% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
09891 Pasta, cooked/stuffed; couscous, whether/not prepared
End use (BEC Rev. 5)
Consumption goods · BEC 113201
CPC 2.1 product
23721 Pasta, cooked, stuffed or otherwise prepared (but not as a complete dish); couscous, except as a complete dish
23722 Prepared dishes containing stuffed pasta; prepared couscous dishes
ISIC Rev. 4 activity
1074 Manufacture of macaroni, noodles, couscous and similar farinaceous products
1075 Manufacture of prepared meals and dishes

Earlier HS editions

HSCode
20171902.40unchanged
20121902.40unchanged
20071902.40unchanged
20021902.40unchanged
19961902.40unchanged
19921902.40unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N305308 U.S. CBP 13 August 2019 · 1902.40.00.00

    The tariff classification of a couscous meal from France

  • N274225 U.S. CBP 30 August 2016 · 1902.40.00.00

    The tariff classification of a dry couscous mix from Canada

  • 600013151 HMRC 15 July 2025 – 14 July 2028 · 1902 40 10 00

    dried Cous Cous This product is comprised of green, orange and white cous cous The product is packed in a paper based bag, and then in a cardboard box

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. GB Tariff change

    Update to Autonomous Tariff Suspensions – 28 May 2026

    Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff all 2 lines under subheading 1902.40 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 2 lines under subheading 1902.40 carry a specific or compound duty rather than a percentage.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £8.3m between September 2025 and August 2026 (down 10% on the year before); France supplied 50%, followed by Italy.

In 2024, countries exported these goods worth US$233m (−2.5% year on year).

The largest exporter was Italy (US$65m), followed by Morocco.

Products classified here

Questions and answers

What is the HS code for pasta, whether or not cooked or stuffed: couscous?

Pasta, whether or not cooked or stuffed: couscous fall under HS subheading 1902.40, part of heading 1902, in section IV of the Harmonized System.

What is the import duty on pasta, whether or not cooked or stuffed: couscous in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1902.40 from countries without a preferential agreement are charged at 6.4% to 7.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on pasta, whether or not cooked or stuffed: couscous in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1902.40 from countries without a preferential agreement are charged at 6.4%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most pasta, whether or not cooked or stuffed: couscous?

Italy, with US$65m in 2024 (27.8% of world exports).

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were France (50%), Italy (29%) and Spain (7%), out of total imports of £8.3m.

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Typical products

Everyday names, not part of the legal text.