1905.90: Bread, pastry, cakes, biscuits and other bakers' wares: other

1. 1905 90 00 00 Other
2. 1905 90 10 00 Matzos 2 % + 13 GBP / 100 kg
3. 1905 90 20 00 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 4.00 % + 50.00 GBP / 100 kg
4. 1905 90 20 10 Rice paper 4 % + 50 GBP / 100 kg
5. 1905 90 20 90 Other 4 % + 50 GBP / 100 kg
6. Other
7. 1905 90 30 00 Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5% of sugars and not more than 5% of fat 8%
8. 1905 90 45 00 Biscuits 8%
9. 1905 90 55 00 Extruded or expanded products, savoury or salted 8%
10. Other
11. 1905 90 70 00 Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose 8%
12. 1905 90 80 00 Other 8%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£2.7bn+5% · previous 12 months

Average import price£3.17 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
France	£497.3m	18.7%	+8.8%
Ireland	£452.5m	17.1%	+5.1%
Italy	£319m	12%	+17.5%
Germany	£298.6m	11.3%	-10.4%
Belgium	£187.6m	7.1%	+4.2%
Spain	£168.4m	6.3%	+5.7%
Netherlands	£130.1m	4.9%	+2.8%
Poland	£122.2m	4.6%	-6.9%

Same subheading in other tariffs

EU specific or compound duty Third-country duty 7 tariff lines Türkiye 3.8% – 9.7% Third-country duty 14 tariff lines · average 7.1% USA Free – 4.5% General (MFN) 2 tariff lines · average 2.3% Canada Free – 14.5% Third-country duty 30 tariff lines · average 5.2% · 5× specific or compound duty Mexico 10% Third-country duty 4 tariff lines Brazil Free – 16.2% Third-country duty 3 tariff lines · average 10.8% Argentina 18% Third-country duty 35 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free – 5% Third-country duty 5 tariff lines · average 4% Japan 6% – 34% Third-country duty 11 tariff lines · average 17.8% Taiwan 5% – 20% Third-country duty 8 tariff lines · average 12.1% GCC 5% Third-country duty 25 tariff lines Switzerland Free Third-country duty 18 tariff lines · 17× specific or compound duty Norway specific or compound duty Third-country duty 11 tariff lines North Macedonia Free Third-country duty 9 tariff lines · 7× specific or compound duty Nigeria 35% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Canada	US$4bn	11.3%
2	Germany	US$4bn	10.5%
3	Italy	US$3bn	7.7%
4	France	US$3bn	7.3%
5	United States	US$2bn	5.9%
6	Belgium	US$2bn	5.7%
7	Poland	US$2bn	4.9%
8	Spain	US$2bn	4.3%
9	Mexico	US$1bn	4%
10	Netherlands	US$1bn	3.7%

Top importers

Rank	Country	Value	Share
1	United States	US$7bn	20.2%
2	United Kingdom	US$3bn	8.4%
3	Germany	US$3bn	7.3%
4	France	US$2bn	5.6%
5	Canada	US$2bn	4.5%
6	Netherlands	US$1bn	3.9%
7	Belgium	US$1bn	3.1%
8	Italy	US$805m	2.2%
9	Australia	US$763m	2.1%
10	Austria	US$747m	2%

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.

• 18%median duty
• 14number of duty-free countries (MFN)
• 63%highest: Kiribati, Uganda, Zimbabwe

164

Importing country	MFN duty	lines from – to	data year
Afghanistan	16%		2018 · HS 2012
Albania	2%		2023
Algeria	30%		2023
Angola	28%	0% – 40%	2023 · HS 2017
Anguilla	6.7%	0% – 10%	2021 · HS 2017
Antigua & Barbuda	20%		2021 · HS 2007
Argentina	18%		2023 · HS 2017
Armenia	11%*	10% – 12%	2023
Aruba	4.5%	0% – 6%	2021 · HS 2012
Australia	5%		2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	10%	0% – 20%	2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	35%	20% – 60%	2022 · HS 2017
Belarus	11%*	10% – 12%	2021 · HS 2017
Belize	33%	20% – 35%	2023
Benin	35%		2023
Bermuda	4.2%	0% – 13%	2023
Bhutan	10%		2022
Bolivia	15%	10% – 20%	2023 · HS 2017
Bosnia & Herzegovina	34%*		2022
Botswana	19%	17% – 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	4.3%	0% – 15%	2023
Cape Verde	30%	0% – 40%	2023 · HS 2017
Cayman Islands	11%	0% – 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	15%		2023 · HS 2017
Dominica	20%		2023 · HS 2017
Dominican Republic	20%		2023
Ecuador	20%		2023 · HS 2017
Egypt	23%	2% – 30%	2019 · HS 2017
El Salvador	15%		2022
Equatorial Guinea	30%		2023
Eswatini	19%	17% – 21%	2023
Ethiopia	22%	5% – 30%	2021 · HS 2017
European Union (27 countries)	16%*	8.6% – 23%	2023
Fiji	32%		2023
Gabon	30%		2023
Gambia	35%		2023
Georgia	12%		2022 · HS 2017
Ghana	35%		2023
Gibraltar	0%		2023 · HS 2017
Grenada	20%		2023 · HS 2012
Guatemala	5%		2023
Guinea	35%		2023
Guinea-Bissau	35%		2023
Guyana	20%		2023 · HS 2017
Haiti	10%	5% – 20%	2020 · HS 2017
Honduras	15%		2023
Hong Kong SAR China	0%		2023
Iceland	20%		2023
India	30%		2023
Indonesia	18%	5% – 20%	2023
Iran	30%	5% – 55%	2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	20%		2023
Japan	18%	6% – 34%	2023
Jordan	18%	15% – 25%	2023
Kazakhstan	10%		2023
Kenya	18%	0% – 35%	2023
Kiribati	63%	50% – 75%	2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	11%*	10% – 12%	2021 · HS 2017
Laos	30%		2023 · HS 2017
Lebanon	10%	0% – 20%	2020 · HS 2017
Lesotho	19%	17% – 21%	2023
Liberia	35%		2023
Libya	7.5%	5% – 10%	2021 · HS 2017
Liechtenstein	0%		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	20%		2023
Malawi	25%		2021 · HS 2017
Malaysia	0.7%	0% – 6%	2023
Maldives	25%	0% – 50%	2023
Mali	35%		2023
Mauritania	35%		2023 · HS 2017
Mauritius	0%		2023
Mexico	10%		2023 · HS 2017
Micronesia	3%		2021 · HS 2017
Moldova	10%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	28%	25% – 30%	2023 · HS 2017
Morocco	28%	2.5% – 40%	2023
Mozambique	20%		2023
Myanmar (Burma)	14%	1.5% – 15%	2023 · HS 2017
Namibia	19%	17% – 21%	2023
Nauru	10%		2021 · HS 2017
Nepal	35%	10% – 40%	2023
New Zealand	3.3%	0% – 5%	2023
Nicaragua	15%		2023
Niger	35%		2023
Nigeria	35%		2023
North Macedonia	0%		2023
Norway	18%*	8.9% – 27%	2023
Oman	5%		2023
Pakistan	20%		2023
Palau	0%		2023 · HS 2012
Palestinian Territories	0%		2017 · HS 2017
Panama	7.5%	0% – 10%	2023
Papua New Guinea	16%	15% – 20%	2023
Paraguay	18%		2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	15%		2023
Qatar	5%		2023
Russia	11%*	10% – 12%	2021 · HS 2017
Rwanda	18%	0% – 35%	2023
Samoa	20%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	7.7%	5% – 10%	2023
Senegal	35%		2023
Seychelles	39%	0% – 100%	2023
Sierra Leone	35%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	18%	5% – 25%	2023 · HS 2017
South Africa	19%	17% – 21%	2023
South Korea	7.7%	5% – 8%	2023
Sri Lanka	20%		2023
St Kitts & Nevis	25%		2023
St Lucia	20%		2023 · HS 2012
St Pierre & Miquelon	5%		2021 · HS 2017
St Vincent & the Grenadines	20%		2023
Sudan	33%	10% – 40%	2021 · HS 2017
Suriname	20%		2023 · HS 2007
Switzerland	0%		2023
Syria	30%		2020 · HS 2012
Tajikistan	15%		2021 · HS 2012
Tanzania	18%	0% – 35%	2023
Thailand	30%		2023
Togo	35%		2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	20%		2023 · HS 2012
Türkiye	17%*	9% – 23%	2023
Tuvalu	15%	0% – 30%	2017 · HS 2017
Uganda	60%		2023
Ukraine	10%		2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	8%		2023
United States	2.3%	0% – 4.5%	2023
Uruguay	18%		2023 · HS 2017
Uzbekistan	20%*		2021 · HS 2017
Vanuatu	15%		2023
Venezuela	20%		2023 · HS 2017
Vietnam	23%	10% – 30%	2023
Wallis & Futuna	10%		2021 · HS 2012
Yemen	7.5%	5% – 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

04849 Bread & bread products, n.e.s.

End use (BEC Rev. 5)

Consumption goods · BEC 113201

CPC 2.1 product

23430 Pastry goods and cakes

23490 Bread and other bakers' wares

23997 Other prepared dishes and meals

ISIC Rev. 4 activity

1071 Manufacture of bakery products

1075 Manufacture of prepared meals and dishes

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 140

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.

1. Tariff change 28 July 2026

   Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor

   FR Doc. 2026-15181 · 91 FR 47318 · Source: federalregister.gov

2. Import and export controls 20 July 2026

   Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

   FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

3. 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

4. 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

5. Tariff change 22 June 2026 · Applies from: 1 July 2026

   Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

   2026HTSRev11 · Source: hts.usitc.gov

6. Tariff change 4 June 2026

   Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

   FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

7. 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

8. Anti-dumping 23 February 2026

   Hard Empty Capsules From Brazil, the People's Republic of China, India, and the Socialist Republic of Vietnam: Antidumping Duty Orders

   FR Doc. 2026-03484 · 91 FR 8433 · Source: federalregister.gov

Rule changes →

Legal notes

Products classified here

• bread
• cakes
• pizza
• bagels
• matzos
• pastry
• pizzas
• baklava
• brioche
• cheetos
• baguette
• poppadum
• meringues
• naan bread
• breadcrumbs
• bread rolls
• frozen pizzas
• communion wafers
• gluten-free bread
• corn chips, flavoured

Questions and answers

Typical products

• bagels
• baguette
• baklava
• bread
• bread rolls
• breadcrumbs
• brioche
• cakes
• cheetos
• communion wafers
• corn chips, flavoured
• frozen pizzas
• gluten-free bread
• matzos
• meringues
• naan bread

Everyday names, not part of the legal text.