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European Union tariff lines under HS 1905.32

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Landed cost with 1905.32Classify a product

Key facts

HS subheading
1905.32
National lines
5
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 1905.32 (sweet biscuits; waffles and wafers: Waffles and wafers) into 5 national lines: 1905 32 05 00 (with a water content exceeding 10 % by weight), 1905 32 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 32 19 00 (other), 1905 32 91 00 (salted, whether or not filled) and 1 other. The general (MFN) duty differs by line: 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 05 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 11 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 19 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 91 00 and 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 99 00.

European Union lines under 1905.32

The European Union tariff splits HS 1905.32 (sweet biscuits; waffles and wafers: Waffles and wafers) into 5 national lines: 1905 32 05 00 (with a water content exceeding 10 % by weight), 1905 32 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 32 19 00 (other), 1905 32 91 00 (salted, whether or not filled) and 1 other.

The general (MFN) duty differs by line: 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 05 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 11 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 19 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 91 00 and 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 99 00.

  • 1905 32 05 00With a water content exceeding 10 % by weightDuty: 9.000 % + EA MAX 20.700 % +ADFM
  • 1905 32 11 00In immediate packings of a net content not exceeding 85 gDuty: 9.000 % + EA MAX 24.200 % +ADSZ
  • 1905 32 19 00OtherDuty: 9.000 % + EA MAX 24.200 % +ADSZ
  • 1905 32 91 00Salted, whether or not filledDuty: 9.000 % + EA MAX 20.700 % +ADFM
  • 1905 32 99 00OtherDuty: 9.000 % + EA MAX 24.200 % +ADSZ

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.

Everything about importing into European Union

In other countries

National tariff lines under 1905.32 are live on border.bot for the United States (4 lines, also used by 1 other country).

The Harmonized System text for 1905.32

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 1905.32?

The European Union tariff splits HS 1905.32 (sweet biscuits; waffles and wafers: Waffles and wafers) into 5 national lines: 1905 32 05 00 (with a water content exceeding 10 % by weight), 1905 32 11 00 (in immediate packings of a net content not exceeding 85 g), 1905 32 19 00 (other), 1905 32 91 00 (salted, whether or not filled) and 1 other.

What is the duty on HS 1905.32 in the European Union?

The general (MFN) duty differs by line: 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 05 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 11 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 19 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 32 91 00 and 9.000 % + EA MAX 24.200 % +ADSZ on 1905 32 99 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.

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