WCO classification path
- Chapter19Preparations of cereals, flour
- Heading1905BREAD, 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
- Subheading190532Sweet biscuits; waffles and wafers
- National190532000Waffles and wafers
190532000
"Waffles and wafers"
HS code 190532000 (Chapter 19 "Preparations of cereals, flour"; Heading 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"; Subheading 190532 "Sweet biscuits; waffles and wafers") under the Japan tariff schedule classifies "Waffles and wafers". Japan customs apply General rate of 30%, WTO rate 18%. Statutory unit of measure: KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 12 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 30% |
WTO 税率 WTO rate | 18% |
GSP 特惠税率 GSP rate | 15% |
FTA Preferential Rates
12 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| Chile | 10% |
| Indonesia | 13% |
| ASEAN | 15% |
| Switzerland | 12.6% |
| Vietnam | 15% |
| Australia | 10% |
| Mongolia | 10% |
| CPTPP | 2% |
| EU | 2% |
| UK | 2% |
| RCEP_ASEAN_AU_NZ | 18% |
| JP_US | 2% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 1905.32 across other jurisdictions