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European Union tariff lines under HS 1905.90

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Landed cost with 1905.90Classify a product

Key facts

HS subheading
1905.90
National lines
8
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 1905.90 (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) into 8 national lines: 1905 90 10 00 (matzos), 1905 90 20 10 (rice paper), 1905 90 20 90 (other), 1905 90 30 00 (bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat) and 4 others. The general (MFN) duty differs by line: 3.800 % + 15.900 EUR DTN on 1905 90 10 00, 4.500 % + 60.500 EUR DTN on 1905 90 20 10, 4.500 % + 60.500 EUR DTN on 1905 90 20 90, 9.700 % + EA on 1905 90 30 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 45 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 55 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 90 70 00 and 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 80 00.

European Union lines under 1905.90

The European Union tariff splits HS 1905.90 (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) into 8 national lines: 1905 90 10 00 (matzos), 1905 90 20 10 (rice paper), 1905 90 20 90 (other), 1905 90 30 00 (bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat) and 4 others.

The general (MFN) duty differs by line: 3.800 % + 15.900 EUR DTN on 1905 90 10 00, 4.500 % + 60.500 EUR DTN on 1905 90 20 10, 4.500 % + 60.500 EUR DTN on 1905 90 20 90, 9.700 % + EA on 1905 90 30 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 45 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 55 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 90 70 00 and 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 80 00.

  • 1905 90 10 00MatzosDuty: 3.800 % + 15.900 EUR DTN
  • 1905 90 20 10Rice paperDuty: 4.500 % + 60.500 EUR DTN
  • 1905 90 20 90OtherDuty: 4.500 % + 60.500 EUR DTN
  • 1905 90 30 00Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fatDuty: 9.700 % + EA
  • 1905 90 45 00BiscuitsDuty: 9.000 % + EA MAX 20.700 % +ADFM
  • 1905 90 55 00Extruded or expanded products, savoury or saltedDuty: 9.000 % + EA MAX 20.700 % +ADFM
  • 1905 90 70 00Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucoseDuty: 9.000 % + EA MAX 24.200 % +ADSZ
  • 1905 90 80 00OtherDuty: 9.000 % + EA MAX 20.700 % +ADFM

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 1905.90 are live on border.bot for the United States (9 lines, also used by 1 other country).

The Harmonized System text for 1905.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 1905.90?

The European Union tariff splits HS 1905.90 (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) into 8 national lines: 1905 90 10 00 (matzos), 1905 90 20 10 (rice paper), 1905 90 20 90 (other), 1905 90 30 00 (bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat) and 4 others.

What is the duty on HS 1905.90 in the European Union?

The general (MFN) duty differs by line: 3.800 % + 15.900 EUR DTN on 1905 90 10 00, 4.500 % + 60.500 EUR DTN on 1905 90 20 10, 4.500 % + 60.500 EUR DTN on 1905 90 20 90, 9.700 % + EA on 1905 90 30 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 45 00, 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 55 00, 9.000 % + EA MAX 24.200 % +ADSZ on 1905 90 70 00 and 9.000 % + EA MAX 20.700 % +ADFM on 1905 90 80 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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