Code 1905 31 30 · Subheading 1905 31

Final code reached

Sweet biscuits, cookies and small cakes with milk fat of >= 8% by weight, not chocolate-coated

This is a complete 8-digit customs code. There is no further code choice to make below it.

This covers sweet biscuits, cookies and small cakes, with or without cocoa, that contain milk fat of >= 8% by weight. They must not be wholly or partly coated with chocolate or other chocolate-containing preparations.

For example

A sweet biscuit with milk fat of >= 8% by weight, not coated with chocolate
A cocoa cookie with milk fat of >= 8% by weight, not wholly or partly coated with chocolate

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See the official tariff text

Official tariff text

Sweet biscuits, whether or not containing cocoa, containing >= 8% milkfats (excl. coated or covered with chocolate or cocoa preparations)

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 19 Preparations of cereals, flour, starch or milk; pas… 4 of 9 chapters in section IV
Which named product type is it: malt extract or a prepared food made from flour, meal, starch or milk; pasta or couscous; tapioca or a starch-based tapioca substitute; an expanded, roasted or otherwise prepared grain food; or bread, pastry, cake, biscuit or another baked good?
✓
Step 3 · Heading 1905 Bread, pastry, cakes, biscuits and other bakers' wa… 5 of 5 headings under chapter 19
Is it crispbread; gingerbread or similar, including cocoa-containing products; sweet biscuits, biscuits or cookies; wafers; rusks, toasted bread or similar toasted products; or other baked goods, communion wafers, medicinal wafer capsules, seal wafers or similar flour or starch products, excluding wafers with a water content of <= 10 weight percent?
✓
Step 4 · Subheading 1905 31 Sweet biscuits 3 of 6 subheadings under heading 1905
Which child description applies: fully or partly coated with chocolate or another cocoa-containing preparation, with a pack net weight <= 85 g or not; with milk-fat content of >= 8 weight percent; double biscuits or biscuits with a filling layer and milk-fat content of < 8 weight percent; or other sweet biscuits, biscuits and cookies with milk-fat content of < 8 weight percent?
✓
Step 5 · Full code 1905 31 30 Sweet biscuits, whether or not containing cocoa, co… 3 of 5 codes under subheading 1905 31

Classification complete

1905 31 30

Sweet biscuits, cookies and small cakes with milk fat of >= 8% by weight, not chocolate-coated

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 19053130.

See how EU customs ruled on similar products

One last check

Compare the sibling codes at this level before you settle on this one.

another option 1905 31 11 Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of <= 85 g 9.0%
another option 1905 31 19 Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of > 85 g 9.0%
you are here 1905 31 30 Sweet biscuits, whether or not containing cocoa, containing >= 8% milkfats (excl. coated or covered with chocolate or cocoa preparations) 9.0%
another option 1905 31 91 Sweet sandwich biscuits, whether or not containing cocoa, containing < 8% milkfats (excl. coated or covered with chocolate or cocoa preparations) 9.0%
another option 1905 31 99 Sweet biscuits, whether or not containing cocoa, containing < 8% milkfats (excl. coated or covered with chocolate or cocoa preparations and sandwich biscuits) 9.0%

Trade measures to be aware of

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Lower duty for goods from some countries

Preferential rates exist for goods originating in San Marino; European Union; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); 46 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC database
A limited quantity at a lower rate

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in Canada, Iceland and United States.
Check this code in the official EU TARIC database
Restrictions and paperwork

Import restrictions are recorded for goods originating in any country except Iceland, Liechtenstein, Norway and Switzerland; Ukraine; any country except India; India; any country; Countries submitted to import restrictions following the Chernobyl accident.

Document or certificate conditions are recorded. Customs may ask for:
- Certificate of inspection for organic products
- Goods not concerned by Regulation (EU) 2018/848 (organic products)
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Movement certificate EUR.1
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Show all 12 document conditions
- Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Goods not consigned from India
- The declared goods are not concerned by Commission Implementing Regulation (EU) 2015/175
- Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

19.05.3100

Sweet biscuits

Ordinary duty

1,35 NOK per kg

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

1905 31 30 00

Containing 8|% or more by weight of milkfats

Ordinary duty

8.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 9, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 19

Often confused with

1905 31 11 Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of <= 85 g 9.0%
That code covers sweet biscuits, cookies and small cakes wholly or partly coated with chocolate or cocoa-containing preparations, in packs with a net weight of <= 85 g.
1905 31 91 Sweet sandwich biscuits, whether or not containing cocoa, containing < 8% milkfats (excl. coated or covered with chocolate or cocoa preparations) 9.0%
That code covers double biscuits and cookies with a filling layer and milk fat of < 8% by weight, when not chocolate-coated.
1905 31 99 Sweet biscuits, whether or not containing cocoa, containing < 8% milkfats (excl. coated or covered with chocolate or cocoa preparations and sandwich biscuits) 9.0%
That code covers sweet biscuits, cookies and small cakes with milk fat of < 8% by weight, when not chocolate-coated and not double biscuits or cookies with a filling layer.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.

Sweet biscuits, cookies and small cakes with milk fat of >= 8% by weight, not chocolate-coated

Sweet biscuits, cookies and small cakes with milk fat of >= 8% by weight, not chocolate-coated

One last check

Trade measures to be aware of

Lower duty for goods from some countries

A limited quantity at a lower rate

Restrictions and paperwork

Export to Norway

Export to the United Kingdom

Check the facts that sit outside the code

Similar products elsewhere in the tariff

Often confused with

Save codes to your own collection