Customs tariff code 1905.40.90: Other
Reference data as at 1 July 2026
Customs tariff code 1905.40.90 covers Other. The third-country duty rate is 9.700 % + EA, plus import VAT.
1905.40.90 is CN code in the EU customs tariff, in chapter 19. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 1905.40.90
- Third-country duty
- 9.700 % + EA
- Declarable
- No
- Binding rulings
- 8
Where this code sits in the tariff
- 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
- 1905Bread, 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
- 1905.40Rusks, toasted bread and similar toasted products
- 1905.40.90Other
From HS code to customs tariff code 1905.40.90
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 9.700 % + EA | MFN |
| San Marino | 0 % | Customs Union Duty |
| Liechtenstein | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Serbia | 0 % | Tariff preference |
| North Macedonia | 0 % | Tariff preference |
| Albania | 0 % | Tariff preference |
| Montenegro | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Suchý, krehký, chrumkavý pekársky výrobok vo forme rolovanej tyčinky zlatožltej až svetlohnedej farby, s hladkým povrchom posypaným soľou, s rozmermi dĺžka ca 170 mm, priemer ca 7 mm. Výrobok sa dodáva v balení na predaj v malom, vrecko označené etiketou, hmotnosť obsahu 90 g. Tyčinky sú trvanlivým pečivom (min. doba trvanlivosti 270 dní), určené na priamu ľudskú konzumáciu, nevhodné pre deti do 3 rokov. Tyčinky sú vyrobené z pšeničnej múky, vody, rastlinného tuku palmového, droždia, jodidovanej soli, jačmennej sladovej múky, cukru, hrubozrnnej soli. Suroviny sa spracujú na cesto, z ktorého sa vytvarujú rolované tyčinky (inak ako extrúziou), ktoré sa rosia parou, posýpajú hrubozrnnou soľou, nechajú sa odležať, aby dostatočne nakysli pôsobením pekárenských kvasníc v dôsledku fermentačného procesu. Tyčinky sa pečú ca 14 min. pri teplote 250 ºC podľa predpísaného režimu. Po upečení sa tyčinky ukladajú a balia.
Prodotto da forno croccante e friabile, di forma quadrata e spessore di pochi millimetri, di colore biondo dorato, aromatizzato al gusto ketchup. Ingredienti: farina di grano tenero, olio di semi di girasole alto oleico, aroma al gusto ketchup, sale, farina di frumento maltato, olio di oliva, lievito di birra.
Prodotto da forno croccante e friabile, di forma quadrata e spessore di pochi millimetri, di colore biondo dorato, aromatizzato al gusto pomodoro e origano. Ingredienti: farina di grano tenero, olio di semi di girasole alto oleico, pomodoro, sale, farina di frumento maltato, olio di oliva, lievito di birra, origano e cipolla.
Prodotto da forno croccante e friabile, di forma quadrata e spessore di pochi millimetri, di colore biondo dorato, aromatizzato al gusto bacon. Ingredienti: farina di grano tenero, olio di semi di girasole alto oleico, aroma al gusto bacon, sale, farina di frumento maltato, olio di oliva, lievito di birra.
Pan tostado especial con aceite de oliva y sésamo, con forma rectangular de 4 x 2,7 cm y un espesor de 4 mm. Paquetes de 250 g envasados en plástico para uso alimentario. Esta unidad de venta se acomoda en cajas de cartón ondulado. Concebido para uso alimentario.
Pan tostado con tomate y orégano. Paquetes de 170 g envasados en bolsa de plástico para uso alimentario con cierre zipper. Esta unidad de venta se acomoda en cajas de cartón ondulado. Concebido para uso alimentario.
Panecillos tostados con sésamo, con forma alargada de 22 cm. Paquetes de 200 g, en pack de 2 unidades de 100 g cada uno, envasados en plástico para uso alimentario. Esta unidad de venta se acomoda en cajas de cartón ondulado. Concebido para uso alimentario.
Panecillos tostados con forma redondeada y una longitud de 6 cm. Paquetes de 250 g envasados en plástico para uso alimentario. Esta unidad de venta se acomoda en cajas de cartón ondulado. Concebido para uso alimentario.
Notes that govern this classification
Zu Unterposition 1905 40 10 und 1905 40 90: Siehe die Erläuterungen zu Position 1905 des HS, Buchstabe A Ziffer 5.
Einzelentscheidungen zur Kombinierten Nomenklatur (EE) Verordnung (EWG) Nr. 3914/88 der Kommission vom 14. Dezember 1988 (ABl. EG Nr. L 347/54) (RV L 3914/88): Artikel 1 Der Gehalt an Zuckern (Summe aus Saccharose, Glucose, Fructose, Maltose und Lactose), Fetten und Trockenstoff der Waren des KN-Code 1905 90 30 wird nach folgenden Verfahren bestimmt: - Die Bestimmung des Gehalts an Zuckern (Summe aus Saccharose, Glucose, Fructose, Maltose und Lactose) erfolgt durch Hochleistungsflüssigkeitschromatografie. - Die Bestimmung des Gehalts an Fetten erfolgt nach vorangegangenem Salzsäureaufschluss. Als Fette gelten die nach diesem Aufschluss mit Petroläther extrahierbaren Stoffe. - Die Bestimmung des Gehalts an Trockenstoff erfolgt, indem eine Durchschnittsprobe bei 103 ± 2º Celsius bis zur konstanten Masse getrocknet wird. (entfallen) bis Verordnung (EG) Nr. 1196/97 der Kommission vom 27. …
1. Zu Kapitel 19 gehören nicht: a) Lebensmittelzubereitungen (ausgenommen gefüllte Waren der Position 1902) mit einem Gehalt an Wurst, Fleisch, Schlachtnebenerzeugnissen, Blut, Insekten, Fischen, Krebstieren, Weichtieren oder anderen wirbellosen Wassertieren von — einzeln oder zusammen — mehr als 20 GHT (Kapitel 16) (RV E1901A00); b) Erzeugnisse aus Mehl oder Stärke (z. B. Kekse), die zur Tierfütterung besonders zubereitet sind (Position 2309) (RV E1901B00); c) Arzneiwaren und andere Waren des Kapitels 30 (RV E1901C00). 2. …
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 1905.40.90 cover?
Code 1905.40.90 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1905.40.90?
The third-country duty rate for 1905.40.90 is 9.700 % + EA. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1905.40.90?
The first six digits form the HS code: 190540. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1905.40.90 have?
1905.40.90 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 1905.40.90 sit in the tariff?
1905.40.90 sits in this hierarchy: 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS > 1905 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 > 190540 Rusks, toasted bread and similar toasted products. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1905.40.90?
Yes. The EBTI database holds decisions on 1905.40.90, for example SKBTI335934/26/173. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 1905.40.90 change?
1905.40.90 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.