19Chapter

05Heading

31Subheading

11CN

00TARIC

Completely or partially coated or covered with chocolate or other preparations containing cocoa

PREPARED FOODSTUFFS > PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS > 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 > Sweet biscuits; waffles and wafers > Sweet biscuits > Completely or partially coated or covered with chocolate or other preparations containing cocoa

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-9.0 pp

CARIFORUM1033

0.000 %-9.0 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-9.0 ppESA Interim EPA

SADC EPA1035

0.000 %-9.0 ppSADC EPA

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 States, of the one part, and the Kingdom of Morocco, of the other part.2000

0.000 %-9.0 pp

GSP-EBA2005

0.000 %-9.0 ppEverything But Arms

European Economic Area2012

0.000 % + EAR MAX 24.200 % +ADSZR-9.0 ppEEA Agreement

European Economic Area - Iceland2014

0.000 %-9.0 pp

Hierarchy

04Section IV — PREPARED FOODSTUFFS

1900000000PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1905000000Bread, 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

1905310000Sweet biscuits; waffles and wafers

1905310000Sweet biscuits

1905311100Completely or partially coated or covered with chocolate or other preparations containing cocoa

Duties & Measures

Third Country Duty9.000 % + EA MAX 24.200 % +ADSZ

Base rate (erga omnes)

Applies to all third countries without preferential agreement

9.000 % + EA MAX 24.200 % +ADSZ

Preferential rates(61)

+51

Preferential rates - 61 Origin
Origin	Rate	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-9.0 pp	0.000 %	-9.0 pp	—	1
CARIFORUM1033 0.000 %-9.0 ppEU-CARIFORUM EPA	0.000 %	-9.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-9.0 ppESA Interim EPA	0.000 %	-9.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-9.0 ppSADC EPA	0.000 %	-9.0 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-9.0 pp	0.000 %	-9.0 pp	—
GSP-EBA2005 0.000 %-9.0 ppEverything But Arms	0.000 %	-9.0 pp	Everything But Arms
European Economic Area2012 0.000 % + EAR MAX 24.200 % +ADSZR-9.0 ppEEA Agreement	0.000 % + EAR MAX 24.200 % +ADSZR	-9.0 pp	EEA Agreement	1
European Economic Area - Iceland2014 0.000 %-9.0 pp	0.000 %	-9.0 pp	—	1

Additional duties(3)

inherited from 1900000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Customs Union quota(1)

inherited from 1905310000

Türkiye

0.000 %Regulation 0816/072026-01-01

EU-Turkey Customs Union(since 1995)

Low-value consignment customs duty(2)

inherited from 1900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential tariff quota(4)

inherited from 1905000000

Canada

0.000 %2Regulation 1781/172026-01-01

CETA (EU-Canada)(since 2017)

2 certificate(s) required

C006Other certificates

Export permit (Council Decision (EU) 2017/37 (OJ L 11))

U062Proof of origin

Reference to Annex 5-A of Council Decision (EU) 2017/37 (OJ L 11)

Measure not applicable

CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.

CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.

Chile

0.000 %Regulation 0468/252026-01-01

EU-Chile Association Agreement(since 2003)

Iceland

4.500 % + EAR MAX 12.100 % +ADSZR MAX 35.150 EUR DTNRegulation 0052/082026-01-01

United States

2.300 % + 4.740 EUR DTN1Regulation 1455/262026-07-01

1 certificate(s) required

U190Proof of origin

Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026

Measure not applicable

CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

Entry into free circulation (feed & food restriction)(1)

inherited from 1905000000

Chernobyl restriction countries2038

Regulation 0256/242026-05-29

4 certificate(s) required

C678Other certificates

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))

Y854Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.

Y855Particular provisions

Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).

N853UN/EDIFACT certificate

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))

Import/export not allowed after control

CD760The release for free circulation shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED), as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation.

TM966According to Article 1(2) of Commission Implementing Regulation (EU) 2020/1158: This Regulation shall not apply to the following categories of consignments of the products, unless their gross weight exceeds 10|kg of fresh product or 2|kg of dry product: (a) consignments sent as trade samples, laboratory samples or as display items for exhibitions, which are not intended to be placed on the market; (b) consignments which form part of passengers’ personal luggage and are intended for personal consumption or use; (c) non-commercial consignments sent to natural persons which are not intended to be placed on the market; (d) consignments intended for scientific purposes. In case of doubt on the intended use of the products referred to in points (b) and (c), the burden of proof lies with the owner of the personal luggage and with the recipient of the consignment, respectively.

Import control(2)

inherited from 1900000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 1900000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:NO(Norway)CH(Switzerland)LI(Liechtenstein)IS(Iceland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Veterinary control(4)

inherited from 1905310000

All third countries

Regulation 0632/212024-08-01

Except:GL(Greenland)CH(Switzerland)SM(San Marino)FO(Faroe Islands)LI(Liechtenstein)NO(Norway)AD(Andorra)IS(Iceland)

10 certificate(s) required

N853UN/EDIFACT certificate

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))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

12 certificate(s) required

N853UN/EDIFACT certificate

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))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

21 certificate(s) required

N853UN/EDIFACT certificate

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))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

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))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

Greenland

Regulation 0632/212024-08-01

21 certificate(s) required

N853UN/EDIFACT certificate

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))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

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))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Start date: 2002-01-01

Trade Statistics

Description & Classification

Common misclassifications

1905311900: Sweet biscuits are not completely or partially coated or covered with chocolate or other preparations containing cocoa.

Classification tips

Sweet biscuits are completely or partially coated or covered with chocolate or other preparations containing cocoa.

Typical uses

sweet biscuits

Sample products

Sweet biscuits, completely coated with chocolate, in immediate packing, net content 85 g

Associated BTIs

See all BTIs (52)

CJEU Case Law

C-38/07 P.

20 Nov 2008

Heuschen & Schrouff Oriëntal Foods Trading BV v Commission of the European Communities.

62007CJ0038_EN Parties Grounds Operative part Parties In Case C‑38/07 P, APPEAL under Article 56 of the Statute of the Court of Justice, brought on 29 January 2007, Heuschen & Schrouff Oriëntal Foods Trading BV, represented by H. de Bie, advocaat, appellant, the other party to the proceedings being: Commission of the European Communities, represented by X. Lewis, acting as Agent, assisted by F. Tuytschaever, advocaat, with an address for service in Luxembourg, defendant at first instance, THE COURT (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, J.‑C. Bonichot, J. Makarczyk, P. Kūris, and C. Toader (Rapporteur), Judges, Advocate General: V. Trstenjak, Registrar: C. Strömholm, Administrator, having regard to the written procedure and further to the hearing on 22 May 2008, after hearing the Opinion of the Advocate General at the sitting on 4 September 2008, gives the following Judgment Grounds 1. By its appeal, Heuschen & Schrouff Oriëntal Foods Trading BV (‘H & S’) seeks to have set aside the judgment of the Court of First Instance of the European Communities of 30 November 2006 in Case T-382/04 Heuschen & Schrouff Oriëntal Foods v Commission (‘the judgment under appeal’), which dismissed its action for annulment of Commission Decision REM 19/2002 of 17 June 2004 finding that remission of import duties was not justified in a particular case (‘the contested decision’). Legal context Legislation relating to the tariff classification of ...

Regulatory notes

NENC1905

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 This heading covers cocktail snacks ready for consumption in the form of, for example, dried peas or peanuts which are completely coated with dough if, because of its thickness and taste, the dough coating determines the essential character of the product. Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1905 . This heading does not include uncooked dough, in any form, for the production of bread, pastries, cakes, biscuits and other bakers' wares, whether or not containing cocoa (subheading 1901 20 00 ).

Chapter noteChapter 19 — Preparations of cereals, flour, starch or milk; Pastrycooks' products

Non-preferential origin

split_heading

As specified for split headings

specific

As specified for split headings

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Completely or partially coated or covered with chocolate or other preparations containing cocoa (1905311100)?

The third country duty (erga omnes) for Completely or partially coated or covered with chocolate or other preparations containing cocoa is 9.000 % + EA MAX 24.200 % +ADSZ. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Completely or partially coated or covered with chocolate or other preparations containing cocoa (1905311100)?

Yes, 59 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Completely or partially coated or covered with chocolate or other preparations containing cocoa (1905311100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Completely or partially coated or covered with chocolate or other preparations containing cocoa (1905311100)?

52 BTIs have been issued for this TARIC code by EU Member States customs authorities.

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇷 Turkey	€88.7M	23.2Mt	€3.82/kg	47.4%
2	🇬🇧 United Kingdom	€81.7M	12.6Mt	€6.48/kg	43.6%
3	🇨🇭 Switzerland	€6.8M	433Kt	€15.69/kg	3.6%
4	🇮🇩 Indonesia	€5.3M	619Kt	€8.61/kg	2.8%
5	🇯🇵 Japan	€3.1M	312Kt	€10.08/kg	1.7%
6	🇪🇬 Egypt	€1.5M	372Kt	€3.95/kg	0.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€423.5M	104.5Mt	€4.05/kg	72.6%
2	🇺🇸 United States	€49.3M	5.9Mt	€8.32/kg	8.4%
3	🇸🇦 Saudi Arabia	€39.4M	4.7Mt	€8.39/kg	6.7%
4	🇨🇭 Switzerland	€36.6M	7.8Mt	€4.68/kg	6.3%
5	🇮🇱 Israel	€34.6M	4.7Mt	€7.30/kg	5.9%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇷 Turkey	€88.7M	23.2Mt	€3.82/kg	47.4%
2	🇬🇧 United Kingdom	€81.7M	12.6Mt	€6.48/kg	43.6%
3	🇨🇭 Switzerland	€6.8M	433Kt	€15.69/kg	3.6%
4	🇮🇩 Indonesia	€5.3M	619Kt	€8.61/kg	2.8%
5	🇯🇵 Japan	€3.1M	312Kt	€10.08/kg	1.7%
6	🇪🇬 Egypt	€1.5M	372Kt	€3.95/kg	0.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€423.5M	104.5Mt	€4.05/kg	72.6%
2	🇺🇸 United States	€49.3M	5.9Mt	€8.32/kg	8.4%
3	🇸🇦 Saudi Arabia	€39.4M	4.7Mt	€8.39/kg	6.7%
4	🇨🇭 Switzerland	€36.6M	7.8Mt	€4.68/kg	6.3%
5	🇮🇱 Israel	€34.6M	4.7Mt	€7.30/kg	5.9%

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