Subheading · Section IV

1905.40: Rusks, toasted bread and similar toasted products

1905.40
  • 8%UK
  • —EU
  • 50%–75%Türkiye
  • FreeUSA
  • US$1.3bnWorld trade in 2024

1905.40 is a six-digit subheading of heading 1905, bread, pastry, cakes, biscuits and other bakers' wares, chapter 19.

In the UK Global Tariff, subheading 1905.40 covers 2 tariff lines and the duty is 8%.

In the EU Combined Nomenclature all 2 lines under subheading 1905.40 carry a specific or compound duty rather than a percentage.

In the Turkish Customs Tariff Schedule, subheading 1905.40 covers 2 tariff lines and the statutory rate is between 50% and 75%.

The Harmonized Tariff Schedule of the United States has one tariff line for subheading 1905.40; the duty is duty-free.

World trade in these goods reached US$1.3bn in 2024, up 4.6% on 2023.

Canada was the largest exporter with 13.3% of the total, ahead of Italy.

The United States imported the most (US$242.9m).

The United Kingdom ranked 19th among 133 exporters with US$22m; its largest buyer was Ireland.

The United Kingdom imported US$42.9m, most of it from Italy.

Duty rates compared

UK 8% Third-country duty 2 tariff lines EU specific or compound duty Third-country duty 2 tariff lines Türkiye 50% – 75% Statutory rate (Law 474) 2 tariff lines · average 62.5% 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 40 00 00 Rusks, toasted bread and similar toasted products
  2. 1905 40 10 00 Rusks 8%
  3. 1905 40 90 00 Other 8%

EU Combined Nomenclature

EU lines →
  1. 1905 40 Rusks, toasted bread and similar toasted products:
  2. 1905 40 10 Rusks 9,7 + EA—
  3. 1905 40 90 Other 9,7 + EA—

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. 1905.40 Gevrekler, kızartılmış ekmek ve diğer kızartılmış mamuller:
  2. 1905.40.10.00.00 Gevrekler 75%
  3. 1905.40.90.00.00 Diğerleri 50%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 1905.40.00.00 Rusks, toasted bread and similar toasted products Freekg

World trade in 2024

1905.40 · US$1.3bn

Trade value (US$) no reported trade < US$587.4kUS$587.4k+US$8.4m+US$27.8m+> US$74.1m

Exports: 133
  1. Canada: US$176.4m
  2. Italy: US$162.6m
  3. Saudi Arabia: US$93.6m
  4. Netherlands: US$74.1m
  5. Spain: US$66.2m
  6. Bulgaria: US$64.2m
  7. United States: US$61.9m
  8. Romania: US$47.2m
  9. Germany: US$46.4m
  10. France: US$41.9m
  11. Portugal: US$39.1m
  12. India: US$29.9m
  13. Sweden: US$27.8m
  14. Greece: US$26.6m
  15. China: US$26.5m
  16. Poland: US$23.9m
  17. Russia: US$23.6m
  18. Slovakia: US$23.5m
  19. United Kingdom: US$22m
  20. Belgium: US$19.5m
  21. Bangladesh: US$17.1m
  22. Vietnam: US$16.3m
  23. Mexico: US$15.9m
  24. Austria: US$15.4m
  25. Türkiye: US$14.7m
  26. Ukraine: US$12.3m
  27. Finland: US$10.8m
  28. South Korea: US$9.9m
  29. Serbia: US$9.9m
  30. Thailand: US$8.7m
  31. Lithuania: US$8.4m
  32. Czechia: US$8.4m
  33. Latvia: US$6.3m
  34. Indonesia: US$5.9m
  35. Egypt: US$5.2m
  36. Malaysia: US$4.9m
  37. Brazil: US$4.4m
  38. Honduras: US$4.2m
  39. Israel: US$3.8m
  40. Colombia: US$3.5m
  41. South Africa: US$3.3m
  42. Guatemala: US$3m
  43. Hungary: US$2.9m
  44. Pakistan: US$2.6m
  45. Taiwan: US$2.5m
  46. Japan: US$2.5m
  47. Ireland: US$2.5m
  48. Australia: US$2m
  49. Jordan: US$1.8m
  50. Denmark: US$1.6m
  51. Switzerland: US$1.3m
  52. Argentina: US$1.3m
  53. Philippines: US$1.1m
  54. United Arab Emirates: US$1m
  55. Slovenia: US$969.2k
  56. Peru: US$910.5k
  57. Oman: US$843.5k
  58. Bosnia & Herzegovina: US$686.9k
  59. Kuwait: US$669.7k
  60. Iran: US$655.9k

Top exporters

RankCountryValueShare
1 Canada US$176.4m 13.3%
2 Italy US$162.6m 12.3%
3 Saudi Arabia US$93.6m 7.1%
4 Netherlands US$74.1m 5.6%
5 Spain US$66.2m 5%
6 Bulgaria US$64.2m 4.8%
7 United States US$61.9m 4.7%
8 Romania US$47.2m 3.6%
9 Germany US$46.4m 3.5%
10 France US$41.9m 3.2%

Top importers

RankCountryValueShare
1 United States US$242.9m 18.3%
2 Germany US$92.4m 7%
3 France US$76.4m 5.8%
4 United Arab Emirates US$76.3m 5.8%
5 Spain US$61.6m 4.7%
6 Belgium US$54.6m 4.1%
7 Canada US$49.7m 3.8%
8 Netherlands US$44.7m 3.4%
9 United Kingdom US$42.9m 3.2%
10 Italy US$32.9m 2.5%

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 rusks, toasted bread and similar toasted products?

Rusks, toasted bread and similar toasted products fall under HS subheading 1905.40, part of heading 1905, in section IV of the Harmonized System.

What is the import duty on rusks, toasted bread and similar toasted products in the UK?

Under the UK Global Tariff, imports under 1905.40 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 rusks, toasted bread and similar toasted products in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1905.40 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 rusks, toasted bread and similar toasted products?

Canada, with US$176.4m in 2024 (13.3% of world exports).