Customs Tariff of North Macedonia · tariff code · HS 1905.32
1905 32 91 00: Waffles and wafers: Salted, whether or not filled
Waffles and wafers
✓ Can be used in a customs declaration Data: Customs Tariff of North Macedonia, in force from 1 January 2026 · checked on 24 October 2026
- 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not contain- ing cocoa; communion wafers, empty cachets of a kind suitable for pharma- ceutical use, sealing wafers, rice paper and similar products:
- 1905 20 Gingerbread and the like:
- 1905 32 Waffles and wafers:
- 1905 32 05 00 With a water content exceeding 10 % by weight
- 1905 32 91 00 Salted, whether or not filled
What you pay
Importing into North Macedonia
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1905.32 Sweet biscuits; waffles and wafers: waffles and wafers
UK 8% Third-country duty 5 tariff lines 
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% General (MFN) 5 tariff lines · average 1.8% · 1× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 6 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 6 tariff lines 
Japan 18% General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
Nigeria 35% General (MFN) 1 tariff line North Macedonia lines: 1905.32
- 1905 32 05 00With a water content exceeding 10 % by weight
- 1905 32 11 00In immediate packings of a net content not exceeding 85 g
- 1905 32 19 00With a water content exceeding 10 % by weight: other
- 1905 32 91 00Salted, whether or not filled
- 1905 32 99 00With a water content exceeding 10 % by weight: other
Binding rulings for similar goods
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.
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.
Tariff code 1905 32 91 00 is a line of the Customs Tariff of North Macedonia under HS subheading 1905.32 (sweet biscuits; waffles and wafers: waffles and wafers).
The MFN duty is a specific or compound duty: 29+0,02 eur/kg max.30.
For the same subheading, the UK duty is 8%, the Türkiye duty is 9%, the US duty is free, the Canada duty is 0%–3%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 18%, the Taiwan duty is 17.5%, the GCC duty is 5% and the Nigeria duty is 35%.
North Macedonia imported goods of subheading 1905.32 worth US$11m in 2024; the largest supplier was Poland.
Questions and answers
What is the North Macedonia import duty for tariff code 1905 32 91 00?
The MFN duty in the Customs Tariff of North Macedonia is 29+0,02 eur/kg max.30; the supplementary unit is kg. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does North Macedonia import these goods from?
For subheading 1905.32 as a whole, the largest supplier in 2024 was Poland (US$3m), followed by Serbia.
Typical products
Everyday names, not part of the legal text.