UK Global Tariff · commodity code · HS 1902.40

1902 40 10 00

1902 40 10 00: Pasta, whether or not cooked or stuffed: couscous, unprepared

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
  2. 1902 40 00 00 Couscous
  3. 1902 40 10 00 Unprepared

What you pay

Importing into UK

Customs duty 6 % + 20 GBP / 100 kg standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
  • Tariff quotaNon preferential tariff quota 11%
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6 % + 20 GBP / 100 kg
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

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

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia, Mexico Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

0% + 20 GBP / 100 kg
UK–Faroe Islands agreement Faroe Islands 0% + 20 GBP / 100 kg
DCTS Standard Indonesia 2.5% + 20 GBP / 100 kg
UK–Lebanon agreement Lebanon 0% + 20 GBP / 100 kg
UK–Norway agreement Norway 0% + 10 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 20 GBP / 100 kg
UK–Türkiye agreementQuota Türkiye 0% + 20 GBP / 100 kg
UK–South Africa agreement South Africa 0% + 20 GBP / 100 kg

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 1902.40

last 12 months£8.3m-9.6% · previous 12 months
Average import price£0.99 per kg
Jan 2024: £902kFeb 2024: £854kMar 2024: £851kApr 2024: £905kMay 2024: £872kJun 2024: £1.1mJul 2024: £1mAug 2024: £839kSept 2024: £692kOct 2024: £851kNov 2024: £682kDec 2024: £687kJan 2025: £725kFeb 2025: £562kMar 2025: £736kApr 2025: £857kMay 2025: £677kJun 2025: £857kJul 2025: £819kAug 2025: £1mSept 2025: £809kOct 2025: £686kNov 2025: £777kDec 2025: £479kJan 2026: £707kFeb 2026: £560kMar 2026: £695kApr 2026: £674kMay 2026: £701kJun 2026: £790kJul 2026: £806kAug 2026: £601k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £4.1m 50.1% -12.1%
Italy £2.4m 28.8% -8.5%
Spain £581k 7% +1.4%
Türkiye £279k 3.4% +5.1%
Morocco £242k 2.9% -14.7%
Poland £174k 2.1% +3,984.4%
Belgium £119k 1.4% +203.1%
Israel £95k 1.1% -78.4%

Same subheading in other tariffs

1902.40 Pasta, whether or not cooked or stuffed: couscous

UK lines: 1902.40

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.

  • 600013151 HMRC 15 July 2025 – 14 July 2028 · 1902 40 10 00

    dried Cous Cous This product is comprised of green, orange and white cous cous The product is packed in a paper based bag, and then in a cardboard box

Legal notes

Notes

Chapter notes: Chapter 19 →

Commodity code 1902 40 10 00 is a line of the UK Global Tariff under HS subheading 1902.40 (pasta, whether or not cooked or stuffed: couscous).

The third-country duty is a specific or compound duty: 6.00 % + 20.00 GBP / 100 kg.

149 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6 % + 20 GBP / 100 kg.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of goods of subheading 1902.40 into the UK came to £8.3m between September 2025 and August 2026 (down 10% on the year before); France supplied 50%, followed by Italy.

For the same subheading, the Türkiye duty is 6.4%–7.7%, the US duty is 6.4%, the Canada duty is 0%–5.5%, the Mexico duty is 10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Taiwan duty is 22%, the GCC duty is 5%, the North Macedonia duty is 30% and the Nigeria duty is 20%.

The UK imported goods of subheading 1902.40 worth US$13m in 2024; the largest supplier was France.

Questions and answers

What is the UK import duty for commodity code 1902 40 10 00?

The third-country duty in the UK Global Tariff is 6.00 % + 20.00 GBP / 100 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 1902 40 10 00?

173 countries have a preferential rate on this line, 149 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 1902 40 10 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 1902.40 as a whole, the largest supplier in 2024 was France (US$7m), followed by Italy.

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Typical products

Everyday names, not part of the legal text.