European Union tariff line 1905 20 90 00: Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)
Last updated
Key facts
- Tariff line
- 1905 20 90 00
- Covers
- Gingerbread and the like, containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)
- Duty (MFN)
- 10.100 % + 31.400 EUR DTN
- Preferential rates
- From 0% (59 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 1905.20
Summary
In the European Union tariff, line 1905 20 90 00 covers gingerbread and the like, containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose). The general (MFN) duty rate is 10.100 % + 31.400 EUR DTN. It falls under HS subheading 1905.20 in heading 19.05 (chapter 19).
What this line covers
In the European Union tariff, line 1905 20 90 00 covers gingerbread and the like, containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose).
Its legal text is “Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)”, read under “Gingerbread and the like”.
How it is structured
It falls under HS subheading 1905.20 in heading 19.05 (chapter 19). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 19
- Preparations of cereals, flour, starch or milk; pastrycooks' products
- Heading 19.05
- 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 1905.20
- Gingerbread and the like
- Line 1905 20 90 00
- Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)
Duty
The general (MFN) duty rate is 10.100 % + 31.400 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 40 origins.
A preferential rate of 0.000 % + 29.600 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 6.600 % + 31.400 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 31.400 EUR DTN applies to goods from 8 origins.
A preferential rate of 31.400 EUR DTN applies to goods from Central America.
A preferential rate of 8.800 % + 27.470 EUR DTN applies to goods from Mercosur.
A preferential rate of 0.000 % + 15.700 EUR DTN applies to goods from Chile.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 % + 29.600 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 29.600 EUR DTN | Iceland (IS) |
| 0.000 % + 29.600 EUR DTN | Norway (NO) |
| 6.600 % + 31.400 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 31.400 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 31.400 EUR DTN | Algeria (DZ) |
| 0.000 % + 31.400 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 31.400 EUR DTN | Israel (IL) |
| 0.000 % + 31.400 EUR DTN | Syria (SY) |
| 0.000 % + 31.400 EUR DTN | Tunisia (TN) |
| 0.000 % + 31.400 EUR DTN | Türkiye (TR) |
| 0.000 % + 31.400 EUR DTN | South Africa (ZA) |
| 31.400 EUR DTN | Central America (2200) |
| 8.800 % + 27.470 EUR DTN | Mercosur (5500) |
| 0.000 % + 15.700 EUR DTN | Chile (CL) |
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.
Other lines under 1905.20
- 1905 20 10 00Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)
- 1905 20 30 00Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)
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
What does tariff line 1905 20 90 00 cover in the European Union tariff?
In the European Union tariff, line 1905 20 90 00 covers gingerbread and the like, containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose).
What is the general (MFN) duty on 1905 20 90 00 in the European Union?
The general (MFN) duty rate is 10.100 % + 31.400 EUR DTN.
Which preferential rates apply to 1905 20 90 00?
Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 29.600 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 6.600 % + 31.400 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 31.400 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Israel, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 31.400 EUR DTN applies to goods from Central America. A preferential rate of 8.800 % + 27.470 EUR DTN applies to goods from Mercosur. A preferential rate of 0.000 % + 15.700 EUR DTN applies to goods from Chile.
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.