{
  "summary": "The European Union tariff splits HS 1905.31 (sweet biscuits; waffles and wafers: Sweet biscuits) into 5 national lines: 1905 31 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 31 19 00 (other), 1905 31 30 00 (containing 8 % or more by weight of milkfats), 1905 31 91 00 (sandwich biscuits) and 1 other. The general (MFN) duty is 9.000 % + EA MAX 24.200 % +ADSZ on all 5 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "1905.31",
      "source": null,
      "url": "https://border.bot/hs-codes/190531"
    },
    {
      "label": "Duty (MFN)",
      "value": "9.000 % + EA MAX 24.200 % +ADSZ",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "5",
      "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 1905.31?",
      "answer": "The European Union tariff splits HS 1905.31 (sweet biscuits; waffles and wafers: Sweet biscuits) into 5 national lines: 1905 31 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 31 19 00 (other), 1905 31 30 00 (containing 8 % or more by weight of milkfats), 1905 31 91 00 (sandwich biscuits) and 1 other."
    },
    {
      "question": "What is the duty on HS 1905.31 in the European Union?",
      "answer": "The general (MFN) duty is 9.000 % + EA MAX 24.200 % +ADSZ on all 5 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1905.31",
      "text": [
        "The European Union tariff splits HS 1905.31 (sweet biscuits; waffles and wafers: Sweet biscuits) into 5 national lines: 1905 31 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 31 19 00 (other), 1905 31 30 00 (containing 8 % or more by weight of milkfats), 1905 31 91 00 (sandwich biscuits) and 1 other.",
        "The general (MFN) duty is 9.000 % + EA MAX 24.200 % +ADSZ on all 5 lines."
      ]
    },
    {
      "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 1905.31 are live on border.bot for the United States (5 lines, 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": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
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        "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",
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      "code": "19",
      "description": "Preparations of cereals, flour, starch or milk; pastrycooks' products"
    },
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      "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": "190531",
      "description": "Sweet biscuits; waffles and wafers: Sweet biscuits"
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        "description": "In immediate packings of a net content not exceeding 85 g",
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          "Completely or partially coated or covered with chocolate or other preparations containing cocoa",
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        "english": null,
        "keywords": [],
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        "units": [],
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          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "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…"
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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"
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                "code": "FJ",
                "label": "Fiji"
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                "code": "GB",
                "label": "United Kingdom"
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                "code": "GE",
                "label": "Georgia"
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                "code": "GH",
                "label": "Ghana"
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                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
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                "label": "Japan"
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                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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                "code": "LI",
                "label": "Liechtenstein"
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              {
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                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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                "code": "PS",
                "label": "Palestine"
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                "label": "Singapore"
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              {
                "code": "UA",
                "label": "Ukraine"
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                "code": "VN",
                "label": "Vietnam"
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                "label": "a group of origins (TARIC area XL)"
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            "origins": [
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                "code": "2020",
                "label": "GSP - General arrangements"
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          {
            "dutyText": "0.000 % + EA MAX 24.200 % +ADSZ",
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            "origins": [
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            "origins": [
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                "label": "Chile"
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        "description": "Other",
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          "Other"
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        "english": null,
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        "special": null,
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                "label": "Canada"
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                "label": "Switzerland"
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                "label": "Côte d'Ivoire"
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                "label": "Cameroon"
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                "code": "CO",
                "label": "Colombia"
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                "label": "Ecuador"
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                "code": "EG",
                "label": "Egypt"
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                "code": "FJ",
                "label": "Fiji"
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                "label": "United Kingdom"
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              {
                "code": "GE",
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              {
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                "label": "Liechtenstein"
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              {
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                "label": "Moldova"
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              {
                "code": "ME",
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                "code": "MK",
                "label": "North Macedonia"
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                "code": "PE",
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                "code": "PG",
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                "label": "EEA - European Economic Area"
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