Heading · Section IV

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

1905
  • 8%UK
  • —EU
  • 50%–75%Türkiye
  • 0%–4.5%USA
  • US$58.4bnWorld trade in 2024

6 subheadings make up heading 1905 in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products).

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 statutory rate is between 50% and 75%.

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.

World trade in heading 1905 goods reached US$58.4bn 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$11.2bn).

The United Kingdom ranked 12th among 205 exporters with US$1.4bn.

The United Kingdom imported US$4.4bn.

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 50% – 75% Statutory rate (Law 474) 32 tariff lines · average 65.6% USA Free – 4.5% General (MFN) 7 tariff lines · average 0.6%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Subheadings 6

World trade in 2024

1905 · US$58.4bn

Trade value (US$) no reported trade < US$6.7mUS$6.7m+US$153m+US$647m+> US$3.2bn

Exports: 205
  1. Germany: US$5.9bn
  2. Canada: US$5.6bn
  3. Italy: US$4.5bn
  4. Poland: US$3.5bn
  5. France: US$3.3bn
  6. Belgium: US$3.2bn
  7. Mexico: US$2.8bn
  8. United States: US$2.7bn
  9. Netherlands: US$2.6bn
  10. Spain: US$2.2bn
  11. Türkiye: US$1.6bn
  12. United Kingdom: US$1.4bn
  13. China: US$1.3bn
  14. Malaysia: US$1bn
  15. Indonesia: US$1bn
  16. Czechia: US$925.9m
  17. Austria: US$890.9m
  18. India: US$754.7m
  19. Thailand: US$681.3m
  20. Ireland: US$647m
  21. Sweden: US$631.4m
  22. Denmark: US$520.3m
  23. Saudi Arabia: US$452.1m
  24. South Korea: US$428m
  25. Bulgaria: US$417.5m
  26. Russia: US$416.4m
  27. Japan: US$403.7m
  28. Portugal: US$392.1m
  29. Vietnam: US$385.3m
  30. Romania: US$372m
  31. Hong Kong SAR China: US$342.3m
  32. Slovakia: US$321.6m
  33. Greece: US$311.9m
  34. United Arab Emirates: US$298.9m
  35. Ukraine: US$275.4m
  36. Guatemala: US$255.3m
  37. Serbia: US$215.4m
  38. Hungary: US$210.5m
  39. Brazil: US$208.8m
  40. Lithuania: US$199.3m
  41. Taiwan: US$198.1m
  42. Australia: US$197.4m
  43. Croatia: US$196.2m
  44. Egypt: US$185.1m
  45. Peru: US$179m
  46. Switzerland: US$170.2m
  47. Philippines: US$165.4m
  48. Latvia: US$157.4m
  49. El Salvador: US$157.2m
  50. Bahrain: US$153m
  51. Israel: US$149.9m
  52. New Zealand: US$148.2m
  53. Costa Rica: US$146.3m
  54. Singapore: US$144.7m
  55. Colombia: US$142.9m
  56. Argentina: US$123m
  57. Honduras: US$122.4m
  58. Estonia: US$108.5m
  59. North Macedonia: US$101.8m
  60. South Africa: US$101.5m

Top exporters

RankCountryValueShare
1 Germany US$5.9bn 10.1%
2 Canada US$5.6bn 9.6%
3 Italy US$4.5bn 7.7%
4 Poland US$3.5bn 6.1%
5 France US$3.3bn 5.7%
6 Belgium US$3.2bn 5.5%
7 Mexico US$2.8bn 4.9%
8 United States US$2.7bn 4.6%
9 Netherlands US$2.6bn 4.5%
10 Spain US$2.2bn 3.9%

Top importers

RankCountryValueShare
1 United States US$11.2bn 19.2%
2 United Kingdom US$4.4bn 7.6%
3 Germany US$4bn 6.9%
4 France US$3.3bn 5.6%
5 Netherlands US$2.2bn 3.8%
6 Canada US$2.2bn 3.8%
7 Belgium US$1.8bn 3%
8 Italy US$1.4bn 2.3%
9 Spain US$1.2bn 2%
10 Poland US$1.1bn 1.9%

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 the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1905 from countries without a preferential agreement are charged at 0% to 4.5%, 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$5.9bn in 2024 (10.1% of world exports).