Code 1905 32 · Heading 1905

Waffles, including cocoa, filled, salted or chocolate-coated waffles

This category covers waffles, including waffles with cocoa, filling, salt, or a coating of chocolate or other cocoa-containing preparations. The detailed subcategories depend on whether the water content is over 10 weight percent, whether the waffles have a cocoa coating, the net package weight when that coating is present, or whether the waffles are salted.

For example

Plain waffles
Filled waffles
Salted waffles
Chocolate-coated waffles

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See the official tariff text

Official tariff text

Waffles and wafers

The path to this code

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Step 4 of 4

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 32 Waffles and wafers 4 of 6 subheadings under heading 1905
Which description applies: water content over 10 weight percent; chocolate-coated and in a package with a net weight of no more than 85 g; chocolate-coated but not in a package with a net weight of no more than 85 g; salted; or another waffle, including one with cocoa or filling?

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Classification decides the rate here: from 3.8% to 9.4%.

Export to Norway

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

19.05.3200

Waffles and wafers

Ordinary duty

3,61 NOK per kg

Goods of EU origin

1,71 NOK per kg 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.

All 5 UK lines under this code

They all have the same duty rates shown here.

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. 3, 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).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 6 codes at this level

Previous code 1905 31

Sweet biscuits

you are here 1905 32

Waffles and wafers

Next code 1905 40

Rusks, toasted bread and similar toasted products

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.