Key facts
- HS subheading
- 1905.20
- National lines
- 3
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 19: Preparations of cereals, flour, starch or milk; pastrycooks' products
Summary
The European Union tariff splits HS 1905.20 (gingerbread and the like) into 3 national lines: 1905 20 10 00 (containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)), 1905 20 30 00 (containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)) and 1905 20 90 00 (containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)). The general (MFN) duty differs by line: 9.400 % + 18.300 EUR DTN on 1905 20 10 00, 9.800 % + 24.600 EUR DTN on 1905 20 30 00 and 10.100 % + 31.400 EUR DTN on 1905 20 90 00.
European Union lines under 1905.20
The European Union tariff splits HS 1905.20 (gingerbread and the like) into 3 national lines: 1905 20 10 00 (containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)), 1905 20 30 00 (containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)) and 1905 20 90 00 (containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)).
The general (MFN) duty differs by line: 9.400 % + 18.300 EUR DTN on 1905 20 10 00, 9.800 % + 24.600 EUR DTN on 1905 20 30 00 and 10.100 % + 31.400 EUR DTN on 1905 20 90 00.
- 1905 20 10 00Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)Duty: 9.400 % + 18.300 EUR DTN
- 1905 20 30 00Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)Duty: 9.800 % + 24.600 EUR DTN
- 1905 20 90 00Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)Duty: 10.100 % + 31.400 EUR DTN
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 1905.20 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1905.20?
The European Union tariff splits HS 1905.20 (gingerbread and the like) into 3 national lines: 1905 20 10 00 (containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)), 1905 20 30 00 (containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)) and 1905 20 90 00 (containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)).
What is the duty on HS 1905.20 in the European Union?
The general (MFN) duty differs by line: 9.400 % + 18.300 EUR DTN on 1905 20 10 00, 9.800 % + 24.600 EUR DTN on 1905 20 30 00 and 10.100 % + 31.400 EUR DTN on 1905 20 90 00.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.