Customs Tariff of Peru · national subheading · HS 1901.90
1901.90.20.00: Other malt extract and flour preparations: Manjar blanco o dulce de leche
Other malt extract and flour preparations
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 1901 Extracto de malta; preparaciones alimenticias de harina, grañones, sémola, almidón, fécula o extracto de malta, que no contengan cacao o con un contenido de cacao inferior al 40 % en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte; preparaciones alimenticias de productos de las partidas 04.01 a 04.04 que no contengan cacao o con un contenido de cacao inferior al 5 % en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte.
- 1901.90 Los demás:
- 1901.90.20.00 Manjar blanco o dulce de leche
What you pay
Importing into Peru
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
UK 6% – 12% Third-country duty 7 tariff lines · average 7.2% · 2× specific or compound duty 
EU 12.8% Third-country duty 5 tariff lines · 4× specific or compound duty 
Türkiye 5.1% – 12.8% Third-country duty 10 tariff lines · average 7.6% 
USA Free – 16% General (MFN) 21 tariff lines · average 10.8% · 7× specific or compound duty 
Canada Free – 6.5% General (MFN) 20 tariff lines · average 2.3% · 6× specific or compound duty 
Mexico 10% – 45% General (MFN) 6 tariff lines · average 18.8% · 2× specific or compound duty 
Brazil 12.6% – 14.4% General (MFN) 3 tariff lines · average 13.8% 
Argentina 12.6% – 16% General (MFN) 15 tariff lines · average 15.8% 
New Zealand 5% General (MFN) 6 tariff lines 
Japan 9% – 28% General (MFN) 40 tariff lines · average 22.2% · 9× specific or compound duty 
Taiwan 3% – 30% General (MFN) 13 tariff lines · average 15% · 3× specific or compound duty 
GCC 5% General (MFN) 13 tariff lines 
Switzerland specific or compound duty General (MFN) 30 tariff lines 
Norway specific or compound duty General (MFN) 3 tariff lines 
North Macedonia 5% General (MFN) 5 tariff lines 
Nigeria 5% – 20% General (MFN) 6 tariff lines · average 10.8% Peru lines: 1901.90
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.
- N363358 U.S. CBP
The tariff classification of Evaporated Milk from Oman
- N361508 U.S. CBP
The tariff classification of Evaporated Milk from Malaysia
- N361595 U.S. CBP
The tariff classification of Evaporated Milk from Yemen
- N350716 U.S. CBP
The tariff classification of Table Cream from the United Arab Emirates
- 600015800 HMRC
Ice cream mix powder Milk Solids, Sugar, Vegetable Fat (Hydrogenated Coconut Oil), Glucose Syrup Solids (Tapioca), Stabilisers (466, 407), Flavours (Synthetic), Emulsifiers (322 Soy, 471), Salt, Anticaking Agent (341), Natural Flavour (Vanilla Bean). Product is packed in airtight, lightproof,…
- 600013582 HMRC
Product is a split pot, containing a section of chocolate yoghurt dessert and a smaller section containing chocolate buttons. These pots contain Cocoa Powder HT, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar…
- 600013583 HMRC
Product is a pack of 2 x 60g pots of chocolate dessert. These desserts are made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60 and whey protein concentrate. The two pots…
- 600013584 HMRC
Product is a 350g pot of orange flavoured chocolate dessert. This dessert is made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60, Orange Flavouring and whey protein…
75 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term ‘groats’ means cereal groats of Chapter 11;
(b) the terms ‘flour’ and ‘meal’ mean:
3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
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.
In the Customs Tariff of Peru, 1901.90.20.00 is one of 3 lines under subheading 1901.90, malt extract: other.
The ad valorem duty is free, and quantities are declared in KG.
For the same subheading, the UK duty is 6%–12%, the EU duty is 12.8%, the Türkiye duty is 5.1%–12.8%, the US duty is 0%–16%, the Canada duty is 0%–6.5%, the Mexico duty is 10%–45%, the Brazil duty is 12.6%–14.4%, the Argentina duty is 12.6%–16%, the New Zealand duty is 5%, the Japan duty is 9%–28%, the Taiwan duty is 3%–30%, the GCC duty is 5%, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.
Peru imported goods of subheading 1901.90 worth US$27m in 2024; the largest supplier was Colombia, and the United Kingdom ranked 4th with US$2m.
Questions and answers
What is the Peru import duty for national subheading 1901.90.20.00?
The ad valorem duty in the Customs Tariff of Peru is free; 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 Peru import these goods from?
For subheading 1901.90 as a whole, the largest supplier in 2024 was Colombia (US$12m), followed by Chile.