UK Global Tariff · commodity code · HS 1905.90
1905 90 45 00: Other bakery products: Bread, pastry, cakes, biscuits and other bakers' wares: other, other, biscuits
Other bakery products
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
- 1905 90 00 00 Other
- Other
- 1905 90 45 00 Biscuits
What you pay
Importing into UK
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 dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 5
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- 2019/1793
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y937 The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793
- Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
- Import controlImport control on genetically modified organisms (GMO) and products containing GMOs
- Applies to goods from
- China
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y062 Products which are not containing, consisting of or produced from rice (Commission Implementing Decision 2011/884/EU)
- 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
Tariff quotas
| Order number | Origin | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|
| 050240 | Turkey | 1 January 2026 – 31 December 2026 | 1,667,000 kg | 1,489,370 kg | Open |
| 051933 | Chile | 1 January 2026 – 31 December 2026 | 83,000 kg | 83,000 kg | Open |
UK Online Trade Tariff · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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 agreementQuota | 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–Faroe Islands agreement | Faroe Islands | 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–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Norway agreement | Norway | 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreementQuota | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 4.5% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 1905.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £497.3m | 18.7% | +8.8% |
 Ireland | £452.5m | 17.1% | +5.1% |
 Italy | £319m | 12% | +17.5% |
 Germany | £298.6m | 11.3% | -10.4% |
 Belgium | £187.6m | 7.1% | +4.2% |
 Spain | £168.4m | 6.3% | +5.7% |
 Netherlands | £130.1m | 4.9% | +2.8% |
 Poland | £122.2m | 4.6% | -6.9% |
Same subheading in other tariffs
1905.90 Bread, pastry, cakes, biscuits and other bakers' wares: other
EU specific or compound duty Third-country duty 7 tariff lines 
Türkiye 3.8% – 9.7% Third-country duty 14 tariff lines · average 7.1% 
USA Free – 4.5% General (MFN) 2 tariff lines · average 2.3% 
Canada Free – 14.5% Third-country duty 30 tariff lines · average 5.2% · 5× specific or compound duty 
Mexico 10% Third-country duty 4 tariff lines 
Brazil Free – 16.2% Third-country duty 3 tariff lines · average 10.8% 
Argentina 18% Third-country duty 35 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 5 tariff lines · average 4% 
Japan 6% – 34% Third-country duty 11 tariff lines · average 17.8% 
Taiwan 5% – 20% Third-country duty 8 tariff lines · average 12.1% 
GCC 5% Third-country duty 25 tariff lines 
Switzerland Free Third-country duty 18 tariff lines · 17× specific or compound duty 
Norway specific or compound duty Third-country duty 11 tariff lines 
North Macedonia Free Third-country duty 9 tariff lines · 7× specific or compound duty 
Nigeria 35% Third-country duty 1 tariff line UK lines: 1905.90
- 1905 90 10 00Bread, pastry, cakes, biscuits and other bakers' wares: other, matzos
- 1905 90 20 10Communion wafers, empty cachets of a kind suitable: rice paper
- 1905 90 20 90Communion wafers, empty cachets of a kind suitable: other
- 1905 90 30 00Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5% of sugars and not more than 5% of fat
- 1905 90 45 00Bread, pastry, cakes, biscuits and other bakers' wares: other, other, biscuits
- 1905 90 55 00Extruded or expanded products, savoury or salted
- 1905 90 70 00Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose
- 1905 90 80 00Bread, pastry, cakes, biscuits and other bakers' wares: other, other, other, 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.
- N362449 U.S. CBP
The tariff classification of a snack food from Australia
- N361555 U.S. CBP
The tariff classification of bakery products from Germany
- N359273 U.S. CBP
The tariff classification of “Panettone” from Brazil
- N352598 U.S. CBP
The tariff classification of honey cakes from the Czech Republic
- 600016248 HMRC
Thai Vegetable selection pack which includes: 10 x Fried Massaman Teardrops – 10 x 30g = 300g 10 x Fried Thai Green Money Bags – 10 x 20g = 200g 10 x Steamed Vegetarian Net Pastry Roll – 1 x 30g = 300g Green curry money bags filled with vegetables, coconut milk, lemongrass, green chili and garlic.…
- 600016691 HMRC
Frozen, pre-cooked vegetable spring rolls for human consumption, eaten as an appetiser, finger food, or side dish. The product requires further cooking before consumption by either deep frying, air frying, or oven baking. The spring rolls consists of a wrapper made from wheat flour, vermicelli,…
- 600015880 HMRC
Product is a box of 8 frozen vegetable bao buns. They are made from Wheat Flour, Water, Sugar, Soybean Oil, Wheat Gluten, Yeast, Baking powder, Salt, E141ii, Cauliflower, Char Sui BBQ Sauce, Green Bell Pepper, Red Bell Pepper, Corn Starch and Garlic puree. Each bun has been assembled, steamed and…
- 600015881 HMRC
Product is a box of 8 frozen hoisin duck bao buns. They are made from Wheat Flour, Water, Sugar, Soybean Oil, Wheat Gluten, Yeast, Baking powder, Salt, Skinless Boneless Duck Breast, Onion, Cabbage, Carrot, Hoisin Sauce, Soybean Paste, Corn Starch, Spring Onion, Sesame Oil and Chinese Five Spices.…
140 rulings in total for this code
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.
Commodity code 1905 90 45 00 is a line of the UK Global Tariff under HS subheading 1905.90 (bread, pastry, cakes, biscuits and other bakers' wares: other).
The third-country duty is 8%.
172 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 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other bakery products (HS 1905.90) into the UK came to £2.7bn between September 2025 and August 2026 (up 5% on the year before); France supplied 19%, followed by Ireland.
For the same subheading, the Türkiye duty is 3.8%–9.7%, the US duty is 0%–4.5%, the Canada duty is 0%–14.5%, the Mexico duty is 10%, the Brazil duty is 0%–16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 6%–34%, the Taiwan duty is 5%–20%, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is free and the Nigeria duty is 35%.
The UK imported goods of subheading 1905.90 worth US$3bn in 2024; the largest supplier was France.
Questions and answers
What is the UK import duty for commodity code 1905 90 45 00?
The third-country duty in the UK Global Tariff is 8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1905 90 45 00?
173 countries have a preferential rate on this line, 172 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 1905 90 45 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 1905.90 as a whole, the largest supplier in 2024 was France (US$569m), followed by Ireland.
Typical products
- bagels
- baguette
- baklava
- bread
- bread rolls
- breadcrumbs
- brioche
- cakes
- cheetos
- communion wafers
- corn chips, flavoured
- frozen pizzas
- gluten-free bread
- matzos
- meringues
- naan bread
Everyday names, not part of the legal text.