Turkish Customs Tariff Schedule · GTİP code · HS 1905.32

1905.32.91.00.00

1905.32.91.00.00: Waffles and wafers: Tuzlanmış (doldurulmuş olsun olmasın)

Waffles and wafers

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

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

  1. 1905 Ekmek, pasta, kek, bisküvi ve diğer ekmekçilik mamulleri (kakao içersin içermesin); hosti, eczacılıkta kullanılan boş ilaç kapsülleri, mühür güllacı, pirinç kağıdı ve benzeri ürünler:
  2. Tatlı bisküviler, waffle ve gofretler :
  3. 1905.32 Waffle ve gofretler:
  4. Diğerleri
  5. Diğerleri
  6. 1905.32.91.00.00 Tuzlanmış (doldurulmuş olsun olmasın)

What you pay

Importing into Türkiye

Customs duty 9% standard rate
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

Additional duties and import rules

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

Additional duties and charges 1

  • Additional financial liability (EMY) T1
    Applies to goods from
    all countries except Venezuela, Kosovo
    Legal act
    Karar 3350, Liste III–IV (EMY)

Import requirements 1

  • Import controlEkmek, pasta, kek, bisküvi ve diğer ekmekçilik mamulleri (kakao içersin içermesin); hosti, eczacılıkta kullanılan boş ilaç kapsülleri, mühür güllacı, pirinç kağıdı ve benzeri ürünler · Tarım ve Orman Bakanlığı
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/5 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 03.04.2026, RG 28.07.2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—9%
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

 Free
agreements with EU, United Kingdom, EFTA, Faroe Islands, and Bosnia & Herzegovina
Austria, Belgium, Bosnia & Herzegovina, Bulgaria and 30 more

Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, United Kingdom

 Free
Türkiye–United Arab Emirates agreement United Arab Emirates Free
Türkiye–Iran agreement Iran Free
Türkiye–South Korea agreement South Korea Free
Türkiye–Malaysia agreement Malaysia Free
Türkiye–Venezuela agreement Venezuela Free
Türkiye–Kosovo agreement Kosovo Free
GSP+ Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

 5.5%
Türkiye–Singapore agreement Singapore 9%

Footnotes

  • Şili Cumhuriyeti için AB'ye uygulanan gümrük vergisi ve ek mali yükümlülük uygulanır.
  • Arnavutluk Cumhuriyeti için gümrük vergisi ve ek mali yükümlülük sıfır olarak uygulanır.

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 USA Free General (MFN) 1 tariff line Canada Free – 3% Third-country duty 5 tariff lines · average 1.8% · 1× specific or compound duty Mexico specific or compound duty Third-country duty 1 tariff line Brazil 16.2% Third-country duty 1 tariff line Argentina 18% Third-country duty 6 tariff lines Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 6 tariff lines Japan 18% Third-country duty 1 tariff line Taiwan 17.5% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 2 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia specific or compound duty Third-country duty 5 tariff lines Nigeria 35% Third-country duty 1 tariff line

Türkiye lines: 1905.32

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.

  • N356530 U.S. CBP 17 December 2025 · 1905.32.00.41

    The tariff classification, country of origin and marking of a snack food from Indonesia

  • H317110 U.S. CBP 21 March 2022 · 1905.32.00

    Revocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from Germany

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.

Chapter notes: Chapter 19 →

GTİP code 1905.32.91.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 1905.32 (sweet biscuits; waffles and wafers: waffles and wafers).

The statutory rate is 9%.

For the same subheading, the UK duty is 8%, 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%.

Türkiye imported goods of subheading 1905.32 worth US$24m in 2024; the largest supplier was Germany.

Questions and answers

What is the Türkiye import duty for GTİP code 1905.32.91.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is 9%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 1905.32 as a whole, the largest supplier in 2024 was Germany (US$7m), followed by Italy.

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Typical products

Everyday names, not part of the legal text.