European Union tariff line 1905 31 19 00: Other
Last updated
Key facts
- Tariff line
- 1905 31 19 00
- Covers
- Sweet biscuits; waffles and wafers, sweet biscuits, completely or partially coated or covered with chocolate or other preparations containing cocoa
- Duty (MFN)
- 9.000 % + EA MAX 24.200 % +ADSZ
- 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
- 1905.31
Summary
In the European Union tariff, line 1905 31 19 00 covers sweet biscuits; waffles and wafers, sweet biscuits, completely or partially coated or covered with chocolate or other preparations containing cocoa. The general (MFN) duty rate is 9.000 % + EA MAX 24.200 % +ADSZ. It falls under HS subheading 1905.31 in heading 19.05 (chapter 19).
What this line covers
In the European Union tariff, line 1905 31 19 00 covers sweet biscuits; waffles and wafers, sweet biscuits, completely or partially coated or covered with chocolate or other preparations containing cocoa.
Its legal text is “Other”, read under “Sweet biscuits; waffles and wafers”, “Sweet biscuits” and “Completely or partially coated or covered with chocolate or other preparations containing cocoa”.
How it is structured
It falls under HS subheading 1905.31 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 1905.31
- Sweet biscuits; waffles and wafers
- Within the subheading
- Sweet biscuits
- Within the subheading
- Completely or partially coated or covered with chocolate or other preparations containing cocoa
- Line 1905 31 19 00
- Other
Duty
The general (MFN) duty rate is 9.000 % + EA MAX 24.200 % +ADSZ.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 41 origins.
A preferential rate of 0.000 % + EAR MAX 24.200 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 5.500 % + EA MAX 24.200 % +ADSZ applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + EA MAX 24.200 % +ADSZ applies to goods from 7 origins.
A preferential rate of 0.000 % + EA MAX 0.000 % +ADSZ applies to goods from Central America.
A preferential rate of 7.800 % + EAR MAX 21.100 % +ADSZR applies to goods from Mercosur.
A preferential rate of 0.000 % + EAR MAX 12.100 % +ADSZR 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% | Israel (IL) |
| 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 % + EAR MAX 24.200 % +ADSZR | EEA - European Economic Area (2012) |
| 0.000 % + EAR MAX 24.200 % +ADSZR | Iceland (IS) |
| 0.000 % + EAR MAX 24.200 % +ADSZR | Norway (NO) |
| 5.500 % + EA MAX 24.200 % +ADSZ | GSP - General arrangements (2020) |
| 0.000 % + EA MAX 24.200 % +ADSZ | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + EA MAX 24.200 % +ADSZ | Algeria (DZ) |
| 0.000 % + EA MAX 24.200 % +ADSZ | Faroe Islands (FO) |
| 0.000 % + EA MAX 24.200 % +ADSZ | Syria (SY) |
| 0.000 % + EA MAX 24.200 % +ADSZ | Tunisia (TN) |
| 0.000 % + EA MAX 24.200 % +ADSZ | Türkiye (TR) |
| 0.000 % + EA MAX 24.200 % +ADSZ | South Africa (ZA) |
| 0.000 % + EA MAX 0.000 % +ADSZ | Central America (2200) |
| 7.800 % + EAR MAX 21.100 % +ADSZR | Mercosur (5500) |
| 0.000 % + EAR MAX 12.100 % +ADSZR | 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 1905.31
- 1905 31 11 00In immediate packings of a net content not exceeding 85 g
- 1905 31 30 00Containing 8 % or more by weight of milkfats
- 1905 31 91 00Sandwich biscuits
- 1905 31 99 00Other
In other countries
National tariff lines under 1905.31 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
What does tariff line 1905 31 19 00 cover in the European Union tariff?
In the European Union tariff, line 1905 31 19 00 covers sweet biscuits; waffles and wafers, sweet biscuits, completely or partially coated or covered with chocolate or other preparations containing cocoa.
What is the general (MFN) duty on 1905 31 19 00 in the European Union?
The general (MFN) duty rate is 9.000 % + EA MAX 24.200 % +ADSZ.
Which preferential rates apply to 1905 31 19 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, Israel, 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 % + EAR MAX 24.200 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 5.500 % + EA MAX 24.200 % +ADSZ applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + EA MAX 24.200 % +ADSZ applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 0.000 % + EA MAX 0.000 % +ADSZ applies to goods from Central America. A preferential rate of 7.800 % + EAR MAX 21.100 % +ADSZR applies to goods from Mercosur. A preferential rate of 0.000 % + EAR MAX 12.100 % +ADSZR 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.