{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "1905.20",
      "source": null,
      "url": "https://border.bot/hs-codes/190520"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "19: Preparations of cereals, flour, starch or milk; pastrycooks' products",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 1905.20?",
      "answer": "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))."
    },
    {
      "question": "What is the duty on HS 1905.20 in the European Union?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1905.20",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1905.20 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "19",
      "description": "Preparations of cereals, flour, starch or milk; pastrycooks' products"
    },
    "heading": {
      "code": "1905",
      "description": "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"
    },
    "subheading": {
      "code": "190520",
      "description": "Gingerbread and the like"
    },
    "lines": [
      {
        "code": "1905201000",
        "description": "Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)",
        "levels": [
          "Gingerbread and the like",
          "Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "1905201000",
          "dutyText": "9.400 % + 18.300 EUR DTN",
          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2014",
                "label": "European Economic Area - Iceland"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "AL",
                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
                "label": "Switzerland"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "LI",
                "label": "Liechtenstein"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
                "label": "Serbia"
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                "label": "EEA - European Economic Area"
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              {
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                "label": "Iceland"
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              {
                "code": "NO",
                "label": "Norway"
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          {
            "dutyText": "5.900 % + 18.300 EUR DTN",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "0.000 % + 18.300 EUR DTN",
            "origins": [
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              {
                "code": "DZ",
                "label": "Algeria"
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              {
                "code": "FO",
                "label": "Faroe Islands"
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                "code": "SY",
                "label": "Syria"
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              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "TR",
                "label": "Türkiye"
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              {
                "code": "ZA",
                "label": "South Africa"
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            ]
          },
          {
            "dutyText": "18.300 EUR DTN",
            "origins": [
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                "code": "2200",
                "label": "Central America"
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            ]
          },
          {
            "dutyText": "8.200 % + 16.010 EUR DTN",
            "origins": [
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                "label": "Mercosur"
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            ]
          },
          {
            "dutyText": "0.000 % + 9.150 EUR DTN",
            "origins": [
              {
                "code": "CL",
                "label": "Chile"
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        "restrictions": []
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      {
        "code": "1905203000",
        "description": "Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)",
        "levels": [
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          "Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "1905203000",
          "dutyText": "9.800 % + 24.600 EUR DTN",
          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
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                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
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                "code": "1035",
                "label": "SADC EPA"
              },
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                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
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                "label": "European Economic Area - Iceland"
              },
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                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Andorra"
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                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "LI",
                "label": "Liechtenstein"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
                "label": "Serbia"
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          {
            "dutyText": "0.000 % + 23.070 EUR DTN",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "NO",
                "label": "Norway"
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          {
            "dutyText": "6.300 % + 24.600 EUR DTN",
            "origins": [
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                "code": "2020",
                "label": "GSP - General arrangements"
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          },
          {
            "dutyText": "0.000 % + 24.600 EUR DTN",
            "origins": [
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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