Subheading · Section IV

1905.32: Sweet biscuits; waffles and wafers: waffles and wafers

1905.32

Official description Waffles and wafers

  • 8%UK
  • —EU
  • 75%Türkiye
  • FreeUSA
  • US$7.1bnWorld trade in 2024

Subheading 1905.32 belongs to heading 1905 (bread, pastry, cakes, biscuits and other bakers' wares) in chapter 19.

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.

The Turkish Customs Tariff Schedule divides subheading 1905.32 into 6 tariff lines; the statutory rate is 75%.

Subheading 1905.32 is a single line in the Harmonized Tariff Schedule of the United States, where the duty is duty-free.

In 2024, countries exported these goods worth US$7.1bn (+5.5% year on year).

The largest exporter was Poland (US$1.2bn), followed by Italy.

The biggest buyer was the United States, with imports of US$933.7m.

The United Kingdom ranked 15th among 148 exporters with US$104.8m; its largest buyer was Ireland.

The United Kingdom imported US$508.1m, most of it from Poland.

Duty rates compared

UK 8% Third-country duty 5 tariff lines EU specific or compound duty Third-country duty 5 tariff lines Türkiye 75% Statutory rate (Law 474) 6 tariff lines USA Free General (MFN) 1 tariff line

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.

UK Global Tariff

UK lines →
  1. 1905 32 00 00 Waffles and wafers
  2. 1905 32 05 00 With a water content exceeding 10% by weight 8%
  3. Other
  4. Completely or partially coated or covered with chocolate or other preparations containing cocoa
  5. 1905 32 11 00 In immediate packings of a net content not exceeding 85 g 8%
  6. 1905 32 19 00 Other 8%
  7. Other
  8. 1905 32 91 00 Salted, whether or not filled 8%
  9. 1905 32 99 00 Other 8%

EU Combined Nomenclature

EU lines →
  1. 1905 32 Waffles and wafers:
  2. 1905 32 05 With a water content exceeding 10 % by weight (9 + EA) MAX (20,7 + AD F/M)—
  3. Other:
  4. Completely or partially coated or covered with chocolate or other preparations containing cocoa:
  5. 1905 32 11 In immediate packings of a net content not exceeding 85 g (9 + EA) MAX (24,2 + AD S/Z)—
  6. 1905 32 19 Other (9 + EA) MAX (24,2 + AD S/Z)—
  7. Other:
  8. 1905 32 91 Salted, whether or not filled (9 + EA) MAX (20,7 + AD F/M)—
  9. 1905 32 99 Other (9 + EA) MAX (24,2 + AD S/Z)—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 1905.32 Waffle ve gofretler:
  2. 1905.32.05.00.00 Su muhteviyatı ağırlık itibariyle % 10'dan fazla olanlar 75%
  3. Diğerleri
  4. Çikolata veya kakao içeren diğer müstahzarlarla kısmen veya tamamen sıvanmış veya kaplanmış olanlar:
  5. 1905.32.11.00.00 Net muhtevası 85 gr.ı geçmeyen hazır ambalajlarda olanlar 75%
  6. 1905.32.19.00.00 Diğerleri 75%
  7. Diğerleri
  8. 1905.32.91.00.00 Tuzlanmış (doldurulmuş olsun olmasın) 75%
  9. Diğerleri
  10. 1905.32.99.00.11 Fenilketonüri hastaları için düşük proteinli gofret 75%
  11. 1905.32.99.00.19 Diğerleri 75%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 1905.32.00 Waffles and wafers Free
  2. Frozen:
  3. 1905.32.00.21 Containing peanuts or peanut products kg
  4. 1905.32.00.29 Other kg
  5. Other:
  6. 1905.32.00.41 Containing peanuts or peanut products kg
  7. 1905.32.00.49 Other kg

World trade in 2024

1905.32 · US$7.1bn

Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$15.8m+US$104.8m+> US$483.5m

Exports: 148
  1. Poland: US$1.2bn
  2. Italy: US$817.1m
  3. Germany: US$665.2m
  4. Canada: US$567.1m
  5. Türkiye: US$483.5m
  6. Belgium: US$438.3m
  7. Indonesia: US$379.4m
  8. Austria: US$301.7m
  9. Netherlands: US$247.8m
  10. United Arab Emirates: US$188.7m
  11. Bulgaria: US$146.8m
  12. Czechia: US$141.4m
  13. United States: US$125.2m
  14. Ukraine: US$112.6m
  15. United Kingdom: US$104.8m
  16. Slovakia: US$80.6m
  17. Brazil: US$78.8m
  18. Russia: US$78.4m
  19. China: US$75.8m
  20. France: US$73.1m
  21. Malaysia: US$71.2m
  22. Greece: US$61.2m
  23. Spain: US$60.3m
  24. Thailand: US$42.9m
  25. Croatia: US$40.4m
  26. Egypt: US$33.1m
  27. Romania: US$31.1m
  28. India: US$30.5m
  29. Mexico: US$30.2m
  30. Bosnia & Herzegovina: US$23.4m
  31. Denmark: US$20.8m
  32. Serbia: US$19.9m
  33. Australia: US$19.1m
  34. Luxembourg: US$17.7m
  35. Guatemala: US$16.6m
  36. Switzerland: US$16m
  37. Sweden: US$15.8m
  38. Hungary: US$15.2m
  39. Latvia: US$14.9m
  40. Saudi Arabia: US$13.7m
  41. Argentina: US$13.1m
  42. Kazakhstan: US$12.6m
  43. North Macedonia: US$11.8m
  44. Japan: US$10.6m
  45. Colombia: US$9.9m
  46. Lithuania: US$9.3m
  47. Portugal: US$8.8m
  48. Venezuela: US$8m
  49. Peru: US$7.9m
  50. Israel: US$7.8m
  51. Pakistan: US$7.5m
  52. Dominican Republic: US$7.4m
  53. Philippines: US$7.3m
  54. Vietnam: US$6.6m
  55. El Salvador: US$6.5m
  56. Uzbekistan: US$6.3m
  57. Bolivia: US$5.9m
  58. South Korea: US$5.3m
  59. Singapore: US$5.3m
  60. Hong Kong SAR China: US$4.5m

Top exporters

RankCountryValueShare
1 Poland US$1.2bn 16.6%
2 Italy US$817.1m 11.5%
3 Germany US$665.2m 9.4%
4 Canada US$567.1m 8%
5 Türkiye US$483.5m 6.8%
6 Belgium US$438.3m 6.2%
7 Indonesia US$379.4m 5.3%
8 Austria US$301.7m 4.3%
9 Netherlands US$247.8m 3.5%
10 United Arab Emirates US$188.7m 2.7%

Top importers

RankCountryValueShare
1 United States US$933.7m 13.2%
2 Germany US$517.6m 7.3%
3 United Kingdom US$508.1m 7.2%
4 France US$407.3m 5.7%
5 Saudi Arabia US$310.5m 4.4%
6 Netherlands US$223.2m 3.1%
7 Italy US$220.3m 3.1%
8 Iraq US$209.5m 3%
9 China US$198.5m 2.8%
10 Poland US$163.1m 2.3%

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 the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1905.32 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 sweet biscuits?

Poland, with US$1.2bn in 2024 (16.6% of world exports).