Classification complete
1905 40 90
Toasted bread and similar toasted baked products, excluding rusks and crispbreads
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 19054090.
Code 1905 40 90 · Subheading 1905 40
Final code reached
Toasted bread and similar toasted baked products, excluding rusks and crispbreads
This is a complete 8-digit customs code. There is no further code choice to make below it.
This covers toasted bread and similar toasted baked products. It excludes rusks and crispbreads.
For example
- Toasted bread
- Similar toasted baked product
Save
See the official tariff text
Official tariff text
Toasted bread and similar toasted products (excl. rusks)
One last check
Compare the sibling codes at this level before you settle on this one.
- another option 1905 40 10 Rusks No rate on file
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you are here 1905 40 90 Toasted bread and similar toasted products (excl. rusks) No rate on file
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.
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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); 37 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 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
Check this code in the official EU TARIC databaseShow 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).
Export to Norway
What Norwegian customs charges when goods like these are imported into Norway.
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19.05.4000
Rusks, toasted bread and similar toasted products
- Ordinary duty
- 5,92 NOK per kg*
- Goods of EU origin
- 1,91 NOK per kg* You need documentation of EU origin to use this rate.
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.
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1905 40 90 00
Other
- 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.
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.
- 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.
Similar products elsewhere in the tariff
- 1904 10 90 Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice) 5.1%*
- 1904 10 30 Prepared foods obtained by swelling or roasting cereals or cereal products based on rice 5.1%*
- 1904 20 99 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted and roasted cereal flakes or swelled cereals (excl. obtained from maize or rice and preparations of the Müsli type based on unroasted cereal flakes) 5.1%*
- 1904 10 10 Prepared foods obtained by swelling or roasting cereals or cereal products based on maize 3.8%*
- 1904 20 95 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, obtained from rice (excl. preparations of the Müsli type on the basis of unroasted cereal flakes) 5.1%*
Often confused with
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1904 10 90
Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice)
5.1%*
That code covers products made by expansion or roasting of grain or grain products, while this code covers toasted bread and similar toasted products.
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1905 40 10
Rusks
No rate on file
This code is for rusks and crispbreads, while this code is for toasted bread and similar toasted products excluding them.
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.
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