Subheading · Chapter 19 · Heading 1905

1905.20

1905.20: Gingerbread and the like

1905.20 is a six-digit subheading of heading 1905, bread, pastry, cakes, biscuits and other bakers' wares, chapter 19.

What you pay

Importing into UK

Customs duty 8 % + 15 GBP / 100 kg standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1905 20 00 00 Gingerbread and the like
  2. 1905 20 10 00 Containing by weight less than 30% of sucrose (including invert sugar expressed as sucrose) 8 % + 15 GBP / 100 kg
  3. 1905 20 30 00 Containing by weight 30% or more but less than 50% of sucrose (including invert sugar expessed as sucrose) 8 % + 20 GBP / 100 kg
  4. 1905 20 90 00 Containing by weight 50% or more of sucrose (including invert sugar expressed as sucrose) 10 % + 26 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 4

  • 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
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    2019/1793
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y937 The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
  • 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)

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
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Mexico Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe 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–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 agreementQuota 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–Lebanon agreement Lebanon 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% + 15 GBP / 100 kg / 0% + 20 GBP / 100 kg / 0% + 26 GBP / 100 kg
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama 15 GBP / 100 kg / 20 GBP / 100 kg / 26 GBP / 100 kg
UK–Faroe Islands agreement Faroe Islands 0% + 15 GBP / 100 kg / 0% + 20 GBP / 100 kg / 0% + 26 GBP / 100 kg
DCTS Standard Indonesia 4.5% + 15 GBP / 100 kg / 4.5% + 20 GBP / 100 kg / 6.5% + 26 GBP / 100 kg
UK–Norway agreement Norway 0% + 13 GBP / 100 kg / 0% + 19 GBP / 100 kg / 0% + 24 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 15 GBP / 100 kg / 0% + 20 GBP / 100 kg / 0% + 26 GBP / 100 kg
UK–Türkiye agreement Türkiye 0% + 15 GBP / 100 kg / 0% + 20 GBP / 100 kg / 0% + 26 GBP / 100 kg
UK–South Africa agreement South Africa 0% + 15 GBP / 100 kg / 0% + 20 GBP / 100 kg / 0% + 26 GBP / 100 kg

UK: imports by month

last 12 months£22.4m+2.8% · previous 12 months
Average import price£5.18 per kg
Jan 2024: £425kFeb 2024: £432kMar 2024: £441kApr 2024: £469kMay 2024: £407kJun 2024: £469kJul 2024: £688kAug 2024: £1.6mSept 2024: £3.9mOct 2024: £4.4mNov 2024: £5.1mDec 2024: £1.3mJan 2025: £680kFeb 2025: £859kMar 2025: £554kApr 2025: £703kMay 2025: £734kJun 2025: £508kJul 2025: £1.3mAug 2025: £1.7mSept 2025: £4mOct 2025: £4mNov 2025: £5.3mDec 2025: £1.3mJan 2026: £872kFeb 2026: £850kMar 2026: £881kApr 2026: £750kMay 2026: £744kJun 2026: £900kJul 2026: £1mAug 2026: £1.9m 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
Germany £12.7m 56.9% -8.7%
Poland £2.4m 10.9% +45.9%
Denmark £2.3m 10.4% +7.8%
Netherlands £2.1m 9.2% +437.1%
Ireland £541k 2.4% +11.3%
China £415k 1.9% -50.1%
Italy £343k 1.5% +56.1%
Lithuania £290k 1.3% +15.5%

Same subheading in other tariffs

World trade in 2024

1905.20 · US$451m

Trade value (US$) no reported trade < US$148kUS$148k+US$2m+US$11m+> US$59m

Exports: 104
  1. Germany: US$122m
  2. Canada: US$80m
  3. Poland: US$59m
  4. Brazil: US$22m
  5. Belgium: US$21m
  6. Italy: US$16m
  7. Netherlands: US$15m
  8. Sweden: US$14m
  9. Czechia: US$12m
  10. Spain: US$11m
  11. Ukraine: US$8m
  12. China: US$5m
  13. Greece: US$5m
  14. Slovakia: US$5m
  15. France: US$5m
  16. United Kingdom: US$4m
  17. Denmark: US$4m
  18. Austria: US$4m
  19. Russia: US$4m
  20. Serbia: US$3m
  21. Latvia: US$3m
  22. Lithuania: US$3m
  23. Japan: US$3m
  24. United States: US$2m
  25. Argentina: US$2m
  26. Thailand: US$2m
  27. Ireland: US$1m
  28. Bulgaria: US$1m
  29. Slovenia: US$1m
  30. Romania: US$1m
  31. Hungary: US$1m
  32. Switzerland: US$894k
  33. Moldova: US$874k
  34. South Africa: US$823k
  35. Israel: US$605k
  36. Estonia: US$588k
  37. Bosnia & Herzegovina: US$540k
  38. North Macedonia: US$539k
  39. Portugal: US$537k
  40. Peru: US$490k
  41. Kuwait: US$487k
  42. New Zealand: US$458k
  43. Cyprus: US$431k
  44. El Salvador: US$404k
  45. Malaysia: US$368k
  46. India: US$311k
  47. Sri Lanka: US$259k
  48. Taiwan: US$188k
  49. Vietnam: US$148k
  50. Bangladesh: US$147k
  51. Croatia: US$136k
  52. Türkiye: US$128k
  53. Kenya: US$123k
  54. Paraguay: US$94k
  55. Belarus: US$93k
  56. Mexico: US$87k
  57. Angola: US$81k
  58. Finland: US$66k
  59. Hong Kong SAR China: US$62k
  60. Pakistan: US$62k

Top exporters

RankCountryValueShare
1 Germany US$122m 27%
2 Canada US$80m 17.7%
3 Poland US$59m 13.2%
4 Brazil US$22m 4.9%
5 Belgium US$21m 4.6%
6 Italy US$16m 3.5%
7 Netherlands US$15m 3.4%
8 Sweden US$14m 3.1%
9 Czechia US$12m 2.6%
10 Spain US$11m 2.3%

Top importers

RankCountryValueShare
1 United States US$115m 25.4%
2 Germany US$38m 8.5%
3 France US$30m 6.7%
4 Austria US$29m 6.4%
5 United Kingdom US$24m 5.3%
6 Poland US$18m 3.9%
7 Romania US$13m 3%
8 Slovakia US$12m 2.6%
9 Italy US$11m 2.5%
10 Czechia US$11m 2.5%

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.

  • 20%median duty
  • 13number of duty-free countries (MFN)
  • 60%highest: Egypt, Uganda, Iran

164

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 2% 2023
Algeria 30% 2023
Angola 40% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 15%* 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 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 13% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 17%* 2022
Botswana 21% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 3% 2023
Cape Verde 40% 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 20% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 21% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 16%* 14% – 17% 2023
Fiji 32% 2023
French Polynesia 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 5% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 33%* 2023
India 30% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 2% 0% – 4% 2022 · HS 2017
Jamaica 20% 2023
Japan 18% 2023
Jordan 25% 2023
Kazakhstan 15% 2023
Kenya 35% 2023
Kiribati 40% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15%* 2021 · HS 2017
Laos 30% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 21% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 29%* 22% – 37% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 21% 2023
Nauru 50% 2021 · HS 2017
Nepal 40% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 30% 2023
Norway 5%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 2% 0% – 4% 2017 · HS 2017
Panama 15% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 15%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 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 21% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 10% – 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 26%* 20% – 33% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 30%* 29% – 32% 2023
Tuvalu 30% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 14%* 12% – 17% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 20%* 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 40% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 40% 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
04842 Sweet biscuits, waffles & wafers, gingerbread & the like
End use (BEC Rev. 5)
Consumption goods · BEC 113201
CPC 2.1 product
23420 Gingerbread and the like; sweet biscuits; waffles and wafers
ISIC Rev. 4 activity
1071 Manufacture of bakery products

Earlier HS editions

HSCode
20171905.20unchanged
20121905.20unchanged
20071905.20unchanged
20021905.20unchanged
19961905.20unchanged
19921905.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff all 3 lines under subheading 1905.20 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 3 lines under subheading 1905.20 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.

In the 12 months to August 2026, the UK imported these goods worth £22.4m (up 3% on the year before), at an average of £5.18 per kg; Germany supplied 57%, followed by Poland.

World trade in these goods reached US$451m in 2024, down 0.8% on 2023.

Germany was the largest exporter with 27% of the total, ahead of Canada.

Products classified here

Questions and answers

What is the HS code for gingerbread and the like?

Gingerbread and the like fall under HS subheading 1905.20, part of heading 1905, in section IV of the Harmonized System.

What is the import duty on gingerbread and the like in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1905.20 from countries without a preferential agreement are charged at 9.4% to 10.1%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on gingerbread and the like in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1905.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most gingerbread and the like?

Germany, with US$122m in 2024 (27% 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 Germany (57%), Poland (11%) and Denmark (10%), out of total imports of £22.4m.

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Typical products

Everyday names, not part of the legal text.