Subheading · Chapter 19 · Heading 1905
1905.32: Sweet biscuits; waffles and wafers: waffles and wafers
Waffles and wafers
Official description Waffles and wafers
1905.32 is the HS subheading for waffles and wafers, under heading 1905 in chapter 19.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1905 32 00 00 Waffles and wafers
- 1905 32 05 00 With a water content exceeding 10% by weight 8%
- Other
- Completely or partially coated or covered with chocolate or other preparations containing cocoa
- 1905 32 11 00 In immediate packings of a net content not exceeding 85 g 8%
- 1905 32 19 00 Other 8%
- Other
- 1905 32 91 00 Salted, whether or not filled 8%
- 1905 32 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
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 |
|---|---|---|---|
 Poland | £154m | 32.9% | -10.9% |
 Italy | £69.5m | 14.9% | +35.2% |
 Germany | £56.5m | 12.1% | +22.5% |
 Belgium | £36.4m | 7.8% | +6.2% |
 Bulgaria | £35.1m | 7.5% | -19.7% |
 Netherlands | £32.5m | 6.9% | -47% |
 Czechia | £18.5m | 4% | -14.6% |
 Egypt | £10.1m | 2.2% | +55.3% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 9% Third-country duty 6 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 3% Third-country duty 5 tariff lines · average 1.8% · 1× specific or compound duty 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 6 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 6 tariff lines 
Japan 18% Third-country duty 1 tariff line 
Taiwan 17.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 2 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia specific or compound duty Third-country duty 5 tariff lines 
Nigeria 35% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$16m+US$105m+> US$484m
Exports: 148
- Poland: US$1bn
- Italy: US$817m
- Germany: US$665m
- Canada: US$567m
- Türkiye: US$484m
- Belgium: US$438m
- Indonesia: US$379m
- Austria: US$302m
- Netherlands: US$248m
- United Arab Emirates: US$189m
- Bulgaria: US$147m
- Czechia: US$141m
- United States: US$125m
- Ukraine: US$113m
- United Kingdom: US$105m
- Slovakia: US$81m
- Brazil: US$79m
- Russia: US$78m
- China: US$76m
- France: US$73m
- Malaysia: US$71m
- Greece: US$61m
- Spain: US$60m
- Thailand: US$43m
- Croatia: US$40m
- Egypt: US$33m
- Romania: US$31m
- India: US$30m
- Mexico: US$30m
- Bosnia & Herzegovina: US$23m
- Denmark: US$21m
- Serbia: US$20m
- Australia: US$19m
- Luxembourg: US$18m
- Guatemala: US$17m
- Switzerland: US$16m
- Sweden: US$16m
- Hungary: US$15m
- Latvia: US$15m
- Saudi Arabia: US$14m
- Argentina: US$13m
- Kazakhstan: US$13m
- North Macedonia: US$12m
- Japan: US$11m
- Colombia: US$10m
- Lithuania: US$9m
- Portugal: US$9m
- Venezuela: US$8m
- Peru: US$8m
- Israel: US$8m
- Pakistan: US$7m
- Dominican Republic: US$7m
- Philippines: US$7m
- Vietnam: US$7m
- El Salvador: US$6m
- Uzbekistan: US$6m
- Bolivia: US$6m
- South Korea: US$5m
- Singapore: US$5m
- Hong Kong SAR China: US$5m
Trade value (US$) no reported trade < US$3mUS$3m+US$21m+US$78m+> US$220m
Imports: 220
- United States: US$934m
- Germany: US$518m
- United Kingdom: US$508m
- France: US$407m
- Saudi Arabia: US$310m
- Netherlands: US$223m
- Italy: US$220m
- Iraq: US$210m
- China: US$198m
- Poland: US$163m
- Belgium: US$161m
- Mexico: US$152m
- Czechia: US$151m
- Romania: US$145m
- Canada: US$141m
- Spain: US$137m
- Philippines: US$108m
- Thailand: US$99m
- Austria: US$93m
- United Arab Emirates: US$89m
- Australia: US$83m
- Hungary: US$78m
- Ireland: US$66m
- Malaysia: US$65m
- Libya: US$62m
- Slovakia: US$60m
- Kuwait: US$60m
- Kazakhstan: US$59m
- Switzerland: US$59m
- Russia: US$57m
- Israel: US$54m
- Portugal: US$50m
- Vietnam: US$50m
- Bulgaria: US$49m
- Sweden: US$45m
- Croatia: US$43m
- Brazil: US$40m
- Singapore: US$40m
- South Korea: US$38m
- Greece: US$36m
- Serbia: US$36m
- Slovenia: US$36m
- Denmark: US$36m
- Palestinian Territories: US$33m
- Morocco: US$31m
- Chile: US$29m
- Qatar: US$28m
- Bosnia & Herzegovina: US$25m
- Taiwan: US$25m
- Lithuania: US$25m
- Türkiye: US$24m
- Japan: US$23m
- Hong Kong SAR China: US$22m
- Indonesia: US$22m
- New Zealand: US$21m
- Lebanon: US$21m
- Azerbaijan: US$20m
- Jordan: US$20m
- Egypt: US$19m
- Ukraine: US$19m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$1bn | 16.6% |
| 2 | Italy | US$817m | 11.5% |
| 3 | Germany | US$665m | 9.4% |
| 4 | Canada | US$567m | 8% |
| 5 | Türkiye | US$484m | 6.8% |
| 6 | Belgium | US$438m | 6.2% |
| 7 |  Indonesia | US$379m | 5.3% |
| 8 |  Austria | US$302m | 4.3% |
| 9 | Netherlands | US$248m | 3.5% |
| 10 |  United Arab Emirates | US$189m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$934m | 13.2% |
| 2 | Germany | US$518m | 7.3% |
| 3 | United Kingdom | US$508m | 7.2% |
| 4 |  France | US$407m | 5.7% |
| 5 |  Saudi Arabia | US$310m | 4.4% |
| 6 | Netherlands | US$223m | 3.1% |
| 7 | Italy | US$220m | 3.1% |
| 8 |  Iraq | US$210m | 3% |
| 9 |  China | US$198m | 2.8% |
| 10 | Poland | US$163m | 2.3% |
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.
- 17%median duty
- 13number of duty-free countries (MFN)
- 60%highest: Egypt, Uganda, Iran
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 16% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 3.3% | 0% – 10% | 2021 · HS 2017 |
 Antigua & Barbuda | 8.3% | 0% – 20% | 2021 · HS 2007 |
| Argentina | 18% | 2023 · HS 2017 | |
 Armenia | 4.1%* | 2.4% – 11% | 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 | 8.3% | 0% – 20% | 2022 · HS 2017 |
 Belarus | 4.4%* | 2.8% – 11% | 2021 · HS 2017 |
 Belize | 13% | 0% – 35% | 2023 |
 Benin | 35% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 32%* | 2022 | |
 Botswana | 21% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 35% | 2023 | |
 Burundi | 18% | 0% – 35% | 2023 |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 1.8% | 0% – 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 | 35% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 6.7% | 0% – 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 | 20% | 5% – 35% | 2021 · HS 2017 |
 Fiji | 32% | 2023 | |
 French Polynesia | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 35% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 35% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 8.3% | 0% – 20% | 2023 · HS 2012 |
 Guatemala | 5% | 2023 | |
 Guinea | 35% | 2023 | |
 Guinea-Bissau | 35% | 2023 | |
 Guyana | 8.3% | 0% – 20% | 2023 · HS 2017 |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 22%* | 22% – 23% | 2023 |
 India | 30% | 2023 | |
| Indonesia | 20% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 4% | 2022 · HS 2017 | |
 Jamaica | 6.7% | 0% – 20% | 2023 |
| Japan | 18% | 2023 | |
 Jordan | 25% | 2023 | |
 Kazakhstan | 4.1%* | 2.4% – 11% | 2023 |
 Kenya | 18% | 0% – 35% | 2023 |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 4.4%* | 2.8% – 11% | 2021 · HS 2017 |
 Laos | 30% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 21% | 2023 | |
 Liberia | 35% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 20%* | 15% – 26% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 6% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 35% | 2023 | |
 Mauritania | 35% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 17%* | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 18% | 0% – 30% | 2023 · HS 2017 |
 Morocco | 21% | 2.5% – 40% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 21% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 35% | 2023 | |
| Nigeria | 35% | 2023 | |
| North Macedonia | 29%* | 2023 | |
| Norway | 6.8%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 20% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 4.4%* | 2.8% – 11% | 2021 · HS 2017 |
 Rwanda | 18% | 0% – 35% | 2023 |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 35% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 35% | 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 | 10% | 0% – 25% | 2023 |
 St Lucia | 8.3% | 0% – 20% | 2023 · HS 2012 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 8.3% | 0% – 20% | 2023 |
 Sudan | 25% | 10% – 40% | 2021 · HS 2017 |
 Suriname | 8.3% | 0% – 20% | 2023 · HS 2007 |
| Switzerland | 19%* | 13% – 24% | 2023 |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 18% | 0% – 35% | 2023 |
 Thailand | 20% | 2023 | |
 Togo | 35% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 6.7% | 0% – 20% | 2023 · HS 2012 |
| Türkiye | 9%* | 2023 | |
 Tuvalu | 30% | 2017 · HS 2017 | |
 Uganda | 60% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 20%* | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 35% | 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
| HS | Code | |
|---|---|---|
| 2017 | 1905.32 | unchanged |
| 2012 | 1905.32 | unchanged |
| 2007 | 1905.32 | unchanged |
| 2002 | 1905.32 | unchanged |
| 1996 | 1905.30 | changed |
| 1992 | 1905.30 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
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
The UK Global Tariff divides subheading 1905.32 into 5 tariff lines; the duty is 8%.
In the EU Combined Nomenclature all 5 lines under subheading 1905.32 carry a specific or compound duty rather than a percentage.
172 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of waffles and wafers into the UK came to £467.8m between September 2025 and August 2026 (down 5% on the year before); Poland supplied 33%, followed by Italy.
In 2024, countries exported waffles and wafers worth US$7bn (+5.5% year on year).
The largest exporter was Poland (US$1bn), followed by Italy.
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: waffles and wafers?
Sweet biscuits; waffles and wafers: waffles and wafers fall under HS subheading 1905.32, part of heading 1905, in section IV of the Harmonized System.
What is the import duty on sweet biscuits in the UK?
Under the UK Global Tariff, imports under 1905.32 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 in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1905.32 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?
Poland, with US$1bn in 2024 (16.6% of world exports).
Which countries can export waffles and wafers 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 waffles and wafers?
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 waffles and wafers from?
In the 12 months to August 2026, the largest suppliers were Poland (33%), Italy (15%) and Germany (12%), out of total imports of £467.8m.
Typical products
Everyday names, not part of the legal text.