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
- Subheading190540Rusks, toasted bread and similar toasted products
- National190540000Rusks, toasted bread and similar toasted products
190540000
"Rusks, toasted bread and similar toasted products"
HS code 190540000 (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 190540 "Rusks, toasted bread and similar toasted products") under the Japan tariff schedule classifies "Rusks, toasted bread and similar toasted products". Japan customs apply General rate of 12%, WTO rate 9%. Statutory unit of measure: KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 15 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 12% |
WTO 税率 WTO rate | 9% |
GSP 特惠税率 GSP rate | 4.5% |
FTA Preferential Rates
15 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| Singapore | Free |
| Malaysia | Free |
| Thailand | Free |
| Philippines | Free |
| Vietnam | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| ASEAN | 9% |
| Switzerland | 6.3% |
| Australia | 2.3% |
| Mongolia | 3.4% |
| RCEP_ASEAN_AU_NZ | 6.2% |
| RCEP_China | 6.2% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 1905.40 across other jurisdictions