European Union tariff line 1905 90 20 10: Rice paper
Last updated
Key facts
- Tariff line
- 1905 90 20 10
- Covers
- Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, rice paper
- Duty (MFN)
- 4.500 % + 60.500 EUR DTN
- Preferential rates
- From 0% (60 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
- 1905.90
Summary
In the European Union tariff, line 1905 90 20 10 covers communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, rice paper. The general (MFN) duty rate is 4.500 % + 60.500 EUR DTN. It falls under HS subheading 1905.90 in heading 19.05 (chapter 19).
What this line covers
In the European Union tariff, line 1905 90 20 10 covers communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, rice paper.
Its legal text is “Rice paper”, read under “Other” and “Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products”.
How it is structured
It falls under HS subheading 1905.90 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 1905.90
- Other
- Within the subheading
- Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
- Line 1905 90 20 10
- Rice paper
Duty
The general (MFN) duty rate is 4.500 % + 60.500 EUR DTN.
The rate is published on 1905 90 20 00.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 41 origins.
A preferential rate of 0.000 % + 48.830 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 0.000 % + 60.500 EUR DTN applies to goods from 9 origins.
A preferential rate of 60.500 EUR DTN applies to goods from Central America.
A preferential rate of 3.900 % + 52.930 EUR DTN applies to goods from Mercosur.
A preferential rate of 0.000 % + 30.250 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% | 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 % + 48.830 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 48.830 EUR DTN | Iceland (IS) |
| 0.000 % + 48.830 EUR DTN | Norway (NO) |
| 0.000 % + 60.500 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 60.500 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 60.500 EUR DTN | Algeria (DZ) |
| 0.000 % + 60.500 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 60.500 EUR DTN | Mexico (MX) |
| 0.000 % + 60.500 EUR DTN | Syria (SY) |
| 0.000 % + 60.500 EUR DTN | Tunisia (TN) |
| 0.000 % + 60.500 EUR DTN | Türkiye (TR) |
| 0.000 % + 60.500 EUR DTN | South Africa (ZA) |
| 60.500 EUR DTN | Central America (2200) |
| 3.900 % + 52.930 EUR DTN | Mercosur (5500) |
| 0.000 % + 30.250 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 1905.90
- 1905 90 10 00Matzos
- 1905 90 20 90Other
- 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 fat
- 1905 90 45 00Biscuits
- 1905 90 55 00Extruded or expanded products, savoury or salted
- 1905 90 70 00Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose
- 1905 90 80 00Other
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).
- United States9 lines, used by 1 other country
Frequently asked questions
What does tariff line 1905 90 20 10 cover in the European Union tariff?
In the European Union tariff, line 1905 90 20 10 covers communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products, rice paper.
What is the general (MFN) duty on 1905 90 20 10 in the European Union?
The general (MFN) duty rate is 4.500 % + 60.500 EUR DTN. The rate is published on 1905 90 20 00.
Which preferential rates apply to 1905 90 20 10?
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 % + 48.830 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 0.000 % + 60.500 EUR DTN applies to goods from GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Mexico, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 60.500 EUR DTN applies to goods from Central America. A preferential rate of 3.900 % + 52.930 EUR DTN applies to goods from Mercosur. A preferential rate of 0.000 % + 30.250 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.