Subheading · Chapter 19 · Heading 1905
1905.31: Sweet biscuits; waffles and wafers: sweet biscuits
Sweet biscuits
Official description Sweet biscuits
1905.31 is the HS subheading for sweet biscuits, under heading 1905 in chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1905 31 00 00 Sweet biscuits
- Completely or partially coated or covered with chocolate or other preparations containing cocoa
- 1905 31 11 00 In immediate packings of a net content not exceeding 85 g 8%
- 1905 31 19 00 Other 8%
- Other
- 1905 31 30 00 Containing 8% or more by weight of milkfats 8%
- Other
- 1905 31 91 00 Sandwich biscuits 8%
- 1905 31 99 00 Other 8%
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) | — | 8% |
| 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 | |
| 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 | 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 agreementQuota | 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–Faroe Islands agreement | Faroe Islands | 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–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–Norway agreement | Norway | 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreementQuota | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 4.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £153.1m | 23.8% | -1.5% |
 Germany | £119.1m | 18.5% | +12.8% |
 Czechia | £92.8m | 14.4% | +5.5% |
 Belgium | £39.4m | 6.1% | +7.1% |
 Spain | £37.6m | 5.8% | +8.9% |
 Poland | £35.8m | 5.6% | +0.5% |
 Italy | £35.5m | 5.5% | +15.8% |
 France | £27.9m | 4.3% | -16.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$3.4mUS$3.4m+US$39.3m+US$154.3m+> US$545.4m
Exports: 178
- Mexico: US$1.3bn
- Germany: US$1bn
- Netherlands: US$874m
- Belgium: US$649.2m
- Italy: US$635.9m
- Canada: US$545.4m
- Spain: US$528.7m
- Türkiye: US$491.2m
- United Kingdom: US$483.8m
- Poland: US$482.8m
- France: US$477.3m
- Indonesia: US$432.6m
- Czechia: US$371.7m
- India: US$328.1m
- United States: US$276.6m
- Denmark: US$201.8m
- Malaysia: US$177.5m
- China: US$154.3m
- Thailand: US$121.7m
- Sweden: US$113.4m
- Peru: US$109.7m
- Russia: US$102.6m
- Serbia: US$88.1m
- Saudi Arabia: US$86.9m
- Bahrain: US$86m
- Ukraine: US$76.1m
- Egypt: US$73.5m
- Zambia: US$70m
- Costa Rica: US$68.8m
- Australia: US$67.4m
- Guatemala: US$66.6m
- Brazil: US$60.8m
- Portugal: US$59m
- South Africa: US$58.4m
- Japan: US$55.2m
- Romania: US$54.5m
- Latvia: US$53.8m
- Austria: US$48m
- Singapore: US$47.9m
- Croatia: US$43.6m
- Argentina: US$42.4m
- Switzerland: US$41.5m
- South Korea: US$39.8m
- Pakistan: US$39.3m
- Colombia: US$33.3m
- New Zealand: US$32.6m
- Bulgaria: US$31.9m
- Greece: US$31.2m
- El Salvador: US$30.8m
- Hungary: US$29.7m
- Bosnia & Herzegovina: US$29m
- Kazakhstan: US$28.2m
- Dominican Republic: US$26.9m
- Philippines: US$26.3m
- Oman: US$26.1m
- Ireland: US$24.7m
- United Arab Emirates: US$24.2m
- Bangladesh: US$22.2m
- North Macedonia: US$21.7m
- Lithuania: US$21.6m
Trade value (US$) no reported trade < US$11.4mUS$11.4m+US$42.8m+US$104.1m+> US$326.4m
Imports: 223
- United States: US$2.4bn
- United Kingdom: US$732.9m
- Germany: US$643.3m
- France: US$632.9m
- Netherlands: US$456.5m
- Belgium: US$361.8m
- Canada: US$326.4m
- China: US$261.6m
- Italy: US$261m
- Spain: US$214.5m
- Saudi Arabia: US$207.4m
- Australia: US$202.6m
- Ireland: US$190.7m
- Poland: US$186m
- Portugal: US$164.6m
- Iraq: US$161.8m
- Austria: US$154.7m
- Romania: US$146.8m
- United Arab Emirates: US$140.1m
- Malaysia: US$109m
- Vietnam: US$107.6m
- Sweden: US$106.5m
- Mexico: US$104.1m
- Philippines: US$98.2m
- Thailand: US$95.1m
- Congo - Kinshasa: US$91.7m
- Switzerland: US$87.4m
- Japan: US$87.1m
- Croatia: US$83.5m
- Czechia: US$81.2m
- South Korea: US$79.1m
- Singapore: US$79.1m
- Kazakhstan: US$72.7m
- Denmark: US$71.7m
- Hong Kong SAR China: US$70.8m
- Israel: US$68m
- Bulgaria: US$67.8m
- Chile: US$65.8m
- Guatemala: US$64.4m
- Yemen: US$63m
- Slovakia: US$60.4m
- Norway: US$58.3m
- Finland: US$57.1m
- New Zealand: US$56.7m
- Hungary: US$55m
- Kuwait: US$52.6m
- Dominican Republic: US$49.8m
- Honduras: US$49.3m
- Serbia: US$46.9m
- Morocco: US$46.4m
- Slovenia: US$44.3m
- Taiwan: US$44.2m
- South Africa: US$44.1m
- Bosnia & Herzegovina: US$43.1m
- Azerbaijan: US$43.1m
- Libya: US$42.8m
- Qatar: US$42.5m
- Türkiye: US$41m
- Oman: US$39.5m
- El Salvador: US$37.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mexico | US$1.3bn | 10.9% |
| 2 | Germany | US$1bn | 8.6% |
| 3 | Netherlands | US$874m | 7.3% |
| 4 | Belgium | US$649.2m | 5.4% |
| 5 | Italy | US$635.9m | 5.3% |
| 6 |  Canada | US$545.4m | 4.5% |
| 7 | Spain | US$528.7m | 4.4% |
| 8 |  Türkiye | US$491.2m | 4.1% |
| 9 | United Kingdom | US$483.8m | 4% |
| 10 | Poland | US$482.8m | 4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$2.4bn | 19.8% |
| 2 | United Kingdom | US$732.9m | 6.1% |
| 3 | Germany | US$643.3m | 5.4% |
| 4 | France | US$632.9m | 5.3% |
| 5 | Netherlands | US$456.5m | 3.8% |
| 6 | Belgium | US$361.8m | 3% |
| 7 | Canada | US$326.4m | 2.7% |
| 8 |  China | US$261.6m | 2.2% |
| 9 | Italy | US$261m | 2.2% |
| 10 | Spain | US$214.5m | 1.8% |
Binding rulings for similar goods 13
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.
- H317110 U.S. CBP
Revocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from Germany
- N320964 U.S. CBP
The tariff classification of sandwich cookies from Canada.
- N311175 U.S. CBP
The tariff classification of cookies from Belgium
- N310253 U.S. CBP
The tariff classification of cookies from Belgium
- N308060 U.S. CBP
The tariff classification of chocolate covered biscuit sticks from Germany
- N308059 U.S. CBP
The tariff classification chocolate coated butter biscuits from Germany
- 600015295 HMRC
A sweet, crunchy biscuit snack with a chocolate and milk cream filling and a caramelised biscuit coating. Intended for general consumption as a tea-time treat or an on-the-go biscuit snack. Made from milk chocolate, milk cream filling, white chocolate and caramelised biscuit crumbs (containing…
- 600012662 HMRC
The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a Chocolate Cheesecake Dipper and Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion of…
- 600013489 HMRC
The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a White Chocolate & Vanilla Cheesecake Dipper and Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a…
- 600013490 HMRC
The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a Caramel Blondie Cheesecake Dipper with Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion…
- 600010068 HMRC
The product is described as traditional almond cantuccini biscuits which are made and packaged in Italy. They are made from wheat flour, sugar, almonds, eggs, milk, butter, whole milk powder, raising agents, honey, salt and flavouring. They are packed in 180g printed retail packaging.
- 600008554 HMRC
Crispy Biscuit With Milk Chocolate and milky cream filling. A rectangular biscuit featuring a layer of milky cream topped with with milk chocolate and decorated with sugar coated chocolate dragees of various colours. Ingredients as per retail packaging: Biscuit (40%) [Wheat Flour, sugar, palm oil,…
13 rulings in total for this code
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
- Tariff change · Applies from:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11
2026HTSRev11 · Source: hts.usitc.gov
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1905.31 covers 5 tariff lines and the duty is 8%.
In the EU Combined Nomenclature all 5 lines under subheading 1905.31 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 8%; 172 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 sweet biscuits worth £643.7m (up 4% on the year before), at an average of £3.80 per kg; Netherlands supplied 24%, followed by Germany.
World trade in sweet biscuits reached US$12bn in 2024, up 2.5% on 2023.
Mexico was the largest exporter with 10.9% of the total, ahead of Germany.
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 sweet biscuits; waffles and wafers: sweet biscuits?
Sweet biscuits; waffles and wafers: sweet biscuits fall under HS subheading 1905.31, part of heading 1905, in section IV of the Harmonized System.
What is the import duty on sweet biscuits; waffles and wafers: sweet biscuits in the UK?
Under the UK Global Tariff, imports under 1905.31 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 sweet biscuits; waffles and wafers: sweet biscuits in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1905.31 from countries without a preferential agreement are charged at 9%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sweet biscuits; waffles and wafers: sweet biscuits?
Mexico, with US$1.3bn in 2024 (10.9% of world exports).
Which countries can export sweet biscuits to the UK duty-free?
172 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 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on sweet biscuits?
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 sweet biscuits from?
In the 12 months to August 2026, the largest suppliers were Netherlands (24%), Germany (19%) and Czechia (14%), out of total imports of £643.7m.