Turkish Customs Tariff Schedule · GTİP code · HS 1905.40
1905.40.10.00.00: Rusks and toasted bread: Gevrekler, kızartılmış ekmek ve diğer kızartılmış mamuller: gevrekler
Rusks and toasted bread
✓ 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.
- 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:
- 1905.40 Gevrekler, kızartılmış ekmek ve diğer kızartılmış mamuller:
- 1905.40.10.00.00 Gevrekler
What you pay
Importing into Türkiye
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
Footnotes
- Arnavutluk Cumhuriyeti için gümrük vergisi ve ek mali yükümlülük sıfır olarak uygulanır.
Same subheading in other tariffs
1905.40 Rusks, toasted bread and similar toasted products
UK 8% Third-country duty 2 tariff lines 
EU specific or compound duty Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 5.5% General (MFN) 9 tariff lines · average 1.8% · 2× specific or compound duty 
Mexico 10% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 9% General (MFN) 1 tariff line 
Taiwan 20% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 40% General (MFN) 2 tariff lines 
Nigeria 35% General (MFN) 1 tariff line Türkiye lines: 1905.40
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.
- 600011541 HMRC
Milk Rusk Crunch Milk Toast, ready to eat. Ingredients are mixed together and baked twice. Laminate packing & sealing and then put in a carton/box. Put up for retail sale 560G Ingredients: Wheat Flour, Sugar, Vegetable Fat, Skimmed Milk Powder, Yeast, Wheat Gluten, Salt, Emulsifiers
- 600011638 HMRC
A savoury snack in the form of a rusk. The ingredients are mixed together and the product is baked, then further toasted. The item weight is 600g to a pack. Ingredients: Wheat Jaggery Vegetable fat (palm/sesame) Sugar Semolina Yeast Custard powder (corn starch, salt, flavour) Fennel powder
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.
GTİP code 1905.40.10.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 1905.40 (rusks, toasted bread and similar toasted products).
The statutory rate is 9.7%.
For the same subheading, the UK duty is 8%, the US duty is free, the Canada duty is 0%–5.5%, the Mexico duty is 10%, 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 9%, the Taiwan duty is 20%, the GCC duty is 5%, the North Macedonia duty is 40% and the Nigeria duty is 35%.
Türkiye imported goods of subheading 1905.40 worth US$1m in 2024.
Questions and answers
What is the Türkiye import duty for GTİP code 1905.40.10.00.00?
The statutory rate in the Turkish Customs Tariff Schedule is 9.7%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Typical products
Everyday names, not part of the legal text.