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.

Importing into Country of origin

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 →

1905 20 00 00 Gingerbread and the like
1905 20 10 00 Containing by weight less than 30% of sucrose (including invert sugar expressed as sucrose) 8 % + 15 GBP / 100 kg
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
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 scheme	Countries	Rate
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

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
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

EU specific or compound duty Third-country duty 3 tariff lines

Türkiye 9.4% – 10.1% Third-country duty 3 tariff lines · average 9.8%

USA Free General (MFN) 1 tariff line

World trade in 2024

1905.20 · US$451.2m

Trade value (US$) no reported trade < US$147.9kUS$147.9k+US$2.4m+US$10.6m+> US$59.5m

Exports: 104

Germany: US$121.8m
Canada: US$79.7m
Poland: US$59.5m
Brazil: US$22.2m
Belgium: US$20.7m
Italy: US$16m
Netherlands: US$15.2m
Sweden: US$14.2m
Czechia: US$11.7m
Spain: US$10.6m
Ukraine: US$8.1m
China: US$5.3m
Greece: US$5.2m
Slovakia: US$5m
France: US$4.6m
United Kingdom: US$4.4m
Denmark: US$4.2m
Austria: US$3.7m
Russia: US$3.6m
Serbia: US$3.3m
Latvia: US$3.2m
Lithuania: US$2.7m
Japan: US$2.6m
United States: US$2.4m
Argentina: US$2.4m
Thailand: US$2.3m
Ireland: US$1.4m
Bulgaria: US$1.3m
Slovenia: US$1.1m
Romania: US$1.1m
Hungary: US$1.1m
Switzerland: US$893.9k
Moldova: US$873.6k
South Africa: US$822.8k
Israel: US$604.9k
Estonia: US$587.8k
Bosnia & Herzegovina: US$540.4k
North Macedonia: US$538.5k
Portugal: US$537.3k
Peru: US$490.1k
Kuwait: US$487k
New Zealand: US$458.2k
Cyprus: US$431.3k
El Salvador: US$403.8k
Malaysia: US$368.3k
India: US$311.3k
Sri Lanka: US$259.4k
Taiwan: US$188.1k
Vietnam: US$147.9k
Bangladesh: US$147.3k
Croatia: US$136.4k
Türkiye: US$127.8k
Kenya: US$123.1k
Paraguay: US$93.8k
Belarus: US$93k
Mexico: US$86.9k
Angola: US$80.5k
Finland: US$65.5k
Hong Kong SAR China: US$62.1k
Pakistan: US$61.9k

Top exporters

Rank	Country	Value	Share
1	Germany	US$121.8m	27%
2	Canada	US$79.7m	17.7%
3	Poland	US$59.5m	13.2%
4	Brazil	US$22.2m	4.9%
5	Belgium	US$20.7m	4.6%
6	Italy	US$16m	3.5%
7	Netherlands	US$15.2m	3.4%
8	Sweden	US$14.2m	3.1%
9	Czechia	US$11.7m	2.6%
10	Spain	US$10.6m	2.3%

Top importers

Rank	Country	Value	Share
1	United States	US$114.6m	25.4%
2	Germany	US$38.2m	8.5%
3	France	US$30.2m	6.7%
4	Austria	US$28.9m	6.4%
5	United Kingdom	US$24.1m	5.3%
6	Poland	US$17.8m	3.9%
7	Romania	US$13.5m	3%
8	Slovakia	US$11.5m	2.6%
9	Italy	US$11.2m	2.5%
10	Czechia	US$11.1m	2.5%

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 30 June 2026 · Applies from: 16 July 2026

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
Tariff change 22 June 2026 · Applies from: 12 July 2026

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
Rules of origin 18 March 2026 · Applies from: 30 March 2026

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.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard ; 143 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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$451.2m in 2024, down 0.8% on 2023.

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

Products classified here

gingerbread

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 the EU?

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$121.8m in 2024 (27% of world exports).

Which countries can export these goods to the UK duty-free?

143 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 Germany (57%), Poland (11%) and Denmark (10%), out of total imports of £22.4m.