Subheading · Chapter 19 · Heading 1902
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
Rates by national line · UK Global Tariff
UK lines →- 1902 40 00 00 Couscous
- 1902 40 10 00 Unprepared 6 % + 20 GBP / 100 kg
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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 moreAlgeria, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
Trade value (US$) no reported trade < US$62kUS$62k+US$674k+US$3m+> US$14m
Exports: 120
- Italy: US$65m
- Morocco: US$52m
- France: US$33m
- Tunisia: US$14m
- Canada: US$9m
- Türkiye: US$8m
- Germany: US$6m
- Israel: US$5m
- Belgium: US$4m
- Netherlands: US$3m
- Côte d’Ivoire: US$3m
- Austria: US$3m
- Spain: US$2m
- Poland: US$2m
- United Kingdom: US$2m
- Sweden: US$2m
- United States: US$2m
- India: US$1m
- South Africa: US$1m
- Mozambique: US$1m
- Hungary: US$988k
- South Korea: US$977k
- Senegal: US$897k
- Denmark: US$792k
- China: US$789k
- Guatemala: US$735k
- Bangladesh: US$675k
- Czechia: US$674k
- Thailand: US$672k
- Lebanon: US$625k
- Singapore: US$578k
- Russia: US$445k
- Algeria: US$377k
- Australia: US$330k
- Lithuania: US$279k
- Romania: US$232k
- Greece: US$220k
- Benin: US$203k
- Slovenia: US$196k
- Oman: US$195k
- Palestinian Territories: US$188k
- Latvia: US$175k
- Togo: US$163k
- Portugal: US$136k
- Malaysia: US$131k
- Switzerland: US$128k
- Jordan: US$127k
- Finland: US$124k
- Kenya: US$123k
- Norway: US$117k
- Japan: US$116k
- Bulgaria: US$104k
- Egypt: US$97k
- United Arab Emirates: US$83k
- Philippines: US$75k
- Serbia: US$62k
- Estonia: US$62k
- Ireland: US$61k
- Taiwan: US$52k
- Ghana: US$52k
Trade value (US$) no reported trade < US$91kUS$91k+US$534k+US$3m+> US$12m
Imports: 193
- France: US$54m
- United States: US$17m
- Germany: US$14m
- Belgium: US$13m
- United Kingdom: US$13m
- Spain: US$12m
- Libya: US$9m
- Netherlands: US$8m
- Switzerland: US$6m
- Togo: US$6m
- Senegal: US$5m
- Italy: US$5m
- Poland: US$4m
- Canada: US$4m
- Australia: US$3m
- Sweden: US$3m
- Czechia: US$3m
- Austria: US$3m
- India: US$3m
- South Africa: US$3m
- Ukraine: US$2m
- Russia: US$2m
- Israel: US$2m
- Denmark: US$2m
- Benin: US$2m
- Portugal: US$2m
- Burkina Faso: US$2m
- Côte d’Ivoire: US$1m
- Brazil: US$1m
- Hungary: US$1m
- United Arab Emirates: US$1m
- Luxembourg: US$1m
- Guinea: US$942k
- Norway: US$911k
- Saudi Arabia: US$879k
- Ireland: US$864k
- Gambia: US$797k
- Honduras: US$789k
- Mauritania: US$789k
- Sierra Leone: US$732k
- Romania: US$689k
- Greece: US$683k
- Slovakia: US$668k
- Slovenia: US$613k
- Mexico: US$611k
- New Zealand: US$578k
- Chile: US$576k
- Croatia: US$534k
- Gabon: US$531k
- Qatar: US$471k
- Lithuania: US$457k
- Finland: US$433k
- Kazakhstan: US$421k
- Japan: US$408k
- Niger: US$377k
- Moldova: US$375k
- Malta: US$356k
- Ethiopia: US$334k
- New Caledonia: US$301k
- Morocco: US$248k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of a couscous meal from France
- N274225 U.S. CBP
The tariff classification of a dry couscous mix from Canada
- 600013151 HMRC
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.
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change
Update to Autonomous Tariff Suspensions – 28 May 2026
Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk
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.
149 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .
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 the EU?
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).
Which countries can export these goods to the UK duty-free?
149 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
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.