Heading · Chapter 19
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
6 subheadings make up heading 1905 in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products).
Duty rates compared
UK 8% Third-country duty 24 tariff lines · 7× specific or compound duty 
EU specific or compound duty Third-country duty 23 tariff lines 
Türkiye 3.8% – 10.1% Third-country duty 32 tariff lines · average 8.2% 
USA Free – 4.5% General (MFN) 7 tariff lines · average 0.6% 
Canada Free – 14.5% General (MFN) 65 tariff lines · average 3.6% · 13× specific or compound duty 
Mexico 10% General (MFN) 9 tariff lines · 2× specific or compound duty 
Brazil Free – 16.2% General (MFN) 9 tariff lines · average 14.4% 
Argentina 18% General (MFN) 56 tariff lines 
Peru Free General (MFN) 7 tariff lines 
New Zealand Free – 5% General (MFN) 21 tariff lines · average 4.8% 
Japan 6% – 34% General (MFN) 16 tariff lines · average 16.9% 
Taiwan 5% – 25% General (MFN) 14 tariff lines · average 15% 
GCC 5% General (MFN) 32 tariff lines 
Switzerland Free General (MFN) 38 tariff lines · 37× specific or compound duty 
Norway specific or compound duty General (MFN) 16 tariff lines 
North Macedonia Free – 40% General (MFN) 25 tariff lines · average 25% · 17× specific or compound duty 
Nigeria 20% – 35% General (MFN) 6 tariff lines · average 30% Subheadings 6
- 1905.10Bread, pastry, cakes, biscuits and other bakers' wares: crispbread
- 1905.20Gingerbread and the like
- 1905.31Sweet biscuits; waffles and wafers: sweet biscuitsSweet biscuits
- 1905.32Sweet biscuits; waffles and wafers: waffles and wafersWaffles and wafers
- 1905.40Rusks, toasted bread and similar toasted productsRusks and toasted bread
- 1905.90Bread, pastry, cakes, biscuits and other bakers' wares: otherOther bakery products
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$7mUS$7m+US$153m+US$647m+> US$3bn
Exports: 205
- Germany: US$6bn
- Canada: US$6bn
- Italy: US$5bn
- Poland: US$4bn
- France: US$3bn
- Belgium: US$3bn
- Mexico: US$3bn
- United States: US$3bn
- Netherlands: US$3bn
- Spain: US$2bn
- Türkiye: US$2bn
- United Kingdom: US$1bn
- China: US$1bn
- Malaysia: US$1bn
- Indonesia: US$1bn
- Czechia: US$926m
- Austria: US$891m
- India: US$755m
- Thailand: US$681m
- Ireland: US$647m
- Sweden: US$631m
- Denmark: US$520m
- Saudi Arabia: US$452m
- South Korea: US$428m
- Bulgaria: US$417m
- Russia: US$416m
- Japan: US$404m
- Portugal: US$392m
- Vietnam: US$385m
- Romania: US$372m
- Hong Kong SAR China: US$342m
- Slovakia: US$322m
- Greece: US$312m
- United Arab Emirates: US$299m
- Ukraine: US$275m
- Guatemala: US$255m
- Serbia: US$215m
- Hungary: US$211m
- Brazil: US$209m
- Lithuania: US$199m
- Taiwan: US$198m
- Australia: US$197m
- Croatia: US$196m
- Egypt: US$185m
- Peru: US$179m
- Switzerland: US$170m
- Philippines: US$165m
- Latvia: US$157m
- El Salvador: US$157m
- Bahrain: US$153m
- Israel: US$150m
- New Zealand: US$148m
- Costa Rica: US$146m
- Singapore: US$145m
- Colombia: US$143m
- Argentina: US$123m
- Honduras: US$122m
- Estonia: US$108m
- North Macedonia: US$102m
- South Africa: US$101m
Trade value (US$) no reported trade < US$29mUS$29m+US$153m+US$593m+> US$2bn
Imports: 224
- United States: US$11bn
- United Kingdom: US$4bn
- Germany: US$4bn
- France: US$3bn
- Netherlands: US$2bn
- Canada: US$2bn
- Belgium: US$2bn
- Italy: US$1bn
- Spain: US$1bn
- Poland: US$1bn
- Australia: US$1bn
- Austria: US$1bn
- China: US$926m
- Saudi Arabia: US$891m
- Romania: US$760m
- Czechia: US$751m
- Ireland: US$746m
- Switzerland: US$741m
- Portugal: US$704m
- Sweden: US$626m
- Japan: US$614m
- Mexico: US$600m
- Denmark: US$593m
- Iraq: US$571m
- United Arab Emirates: US$558m
- Hungary: US$506m
- South Korea: US$501m
- Norway: US$497m
- Hong Kong SAR China: US$464m
- Slovakia: US$448m
- Singapore: US$398m
- Finland: US$387m
- Croatia: US$377m
- Kazakhstan: US$340m
- Thailand: US$324m
- Vietnam: US$317m
- Philippines: US$308m
- Malaysia: US$297m
- Bulgaria: US$292m
- Greece: US$284m
- Russia: US$275m
- Israel: US$267m
- Kuwait: US$265m
- New Zealand: US$243m
- Slovenia: US$230m
- Serbia: US$228m
- Taiwan: US$213m
- Guatemala: US$210m
- Lithuania: US$198m
- Chile: US$192m
- Libya: US$172m
- Indonesia: US$167m
- Morocco: US$162m
- Honduras: US$161m
- Qatar: US$160m
- Yemen: US$153m
- Latvia: US$150m
- Luxembourg: US$143m
- Bosnia & Herzegovina: US$140m
- Türkiye: US$137m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$6bn | 10.1% |
| 2 | Canada | US$6bn | 9.6% |
| 3 |  Italy | US$5bn | 7.7% |
| 4 |  Poland | US$4bn | 6.1% |
| 5 |  France | US$3bn | 5.7% |
| 6 |  Belgium | US$3bn | 5.5% |
| 7 | Mexico | US$3bn | 4.9% |
| 8 | United States | US$3bn | 4.6% |
| 9 |  Netherlands | US$3bn | 4.5% |
| 10 |  Spain | US$2bn | 3.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$11bn | 19.2% |
| 2 | United Kingdom | US$4bn | 7.6% |
| 3 | Germany | US$4bn | 6.9% |
| 4 | France | US$3bn | 5.6% |
| 5 | Netherlands | US$2bn | 3.8% |
| 6 | Canada | US$2bn | 3.8% |
| 7 | Belgium | US$2bn | 3% |
| 8 | Italy | US$1bn | 2.3% |
| 9 | Spain | US$1bn | 2% |
| 10 | Poland | US$1bn | 1.9% |
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 · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff, heading 1905 covers 24 tariff lines and the duty is 8%. 7 lines have a specific or compound duty.
In the EU Combined Nomenclature all 23 lines under heading 1905 carry a specific or compound duty rather than a percentage.
In the Turkish Customs Tariff Schedule, heading 1905 covers 32 tariff lines and the duty is between 3.8% and 10.1%.
The Harmonized Tariff Schedule of the United States divides heading 1905 into 7 tariff lines; the duty is between 0% and 4.5% (average 0.6%). 6 of them are duty-free.
In the Customs Tariff of Canada, heading 1905 covers 65 tariff lines and the duty is between 0% and 14.5%. 11 of them are duty-free. 13 lines have a specific or compound duty.
The Mexican Tariff (TIGIE) divides heading 1905 into 9 tariff lines; the duty is 10%. 2 lines have a specific or compound duty.
In the Brazilian Tariff (NCM/TEC), heading 1905 covers 9 tariff lines and the duty is between 0% and 16.2%. 1 of them is duty-free.
The Argentine Tariff (NCM-SIM) divides heading 1905 into 56 tariff lines; the duty is 18%.
In the Customs Tariff of Peru, heading 1905 covers 7 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 1905 into 21 tariff lines; the duty is between 0% and 5% (average 4.8%). 1 of them is duty-free.
In the Customs Tariff Schedules of Japan, heading 1905 covers 16 tariff lines and the duty is between 6% and 34%.
The Customs Import Tariff of Taiwan divides heading 1905 into 14 tariff lines; the duty is between 5% and 25% (average 15%).
In the GCC Common Customs Tariff, heading 1905 covers 32 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 1905 into 38 tariff lines; the duty is duty-free. 37 lines have a specific or compound duty.
In the Customs Tariff of Norway all 16 lines under heading 1905 carry a specific or compound duty rather than a percentage.
The Customs Tariff of North Macedonia divides heading 1905 into 25 tariff lines; the duty is between 0% and 40% (average 25%). 2 of them are duty-free. 17 lines have a specific or compound duty.
In the ECOWAS Common External Tariff (Nigeria), heading 1905 covers 6 tariff lines and the duty is between 20% and 35%.
World trade in heading 1905 goods reached US$58bn in 2024, up 4% on 2023.
Germany was the largest exporter with 10.1% of the total, ahead of Canada.
The United States imported the most (US$11bn).
The United Kingdom ranked 12th among 205 exporters with US$1bn.
The United Kingdom imported US$4bn.
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.
Products classified here
Questions and answers
What is the HS code for 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?
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 fall under HS heading 1905, part of chapter 19, in section IV of the Harmonized System.
What is the import duty on bread, pastry, cakes, biscuits and other bakers'… in the UK?
Under the UK Global Tariff, imports under 1905 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on bread, pastry, cakes, biscuits and other bakers'… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1905 from countries without a preferential agreement are charged at 3.8% to 10.1%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most bread, pastry, cakes, biscuits and other bakers'…?
Germany, with US$6bn in 2024 (10.1% of world exports).