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Heading · Chapter 19 · Section IV, Prepared foodstuffs

HS 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

Preparations of cereals, flour, starch or milk; pastrycooks' products

Customs duty
30%
12 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1905 10 00Crispbread30%0% or 5%kg
1905 20 00Gingerbread and the like Sweet biscuits; waffles and wafers30%0% or 5%kg
1905 31 00Sweet biscuits30%0% or 5%kg
1905 32Waffles and wafers30%0% or 5%kg
1905 40 00Rusks, toasted bread and similar toasted products30%5%kg
1905 90Other30%0% or 5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 12 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 13 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0%, 5% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 100Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name calledNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 99Pappad, by whatever name it is knownNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 123Pastry, 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; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted5%

History

GST rate history
PeriodRateNotification
Until 9 Oct 20240%, 5% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
10 Oct 2024 to 21 Sep 20250%, 5% or 18%1/2017-Central Tax (Rate) as amended by 5/2024-Central Tax (Rate); 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 products0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 13 tariff items

China: the same goods (1905)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 1905. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1905.10.00.00Rye crispbread黑麦脆面包片10%MFN rate (no APTA concession on this line)10%13%13%ABRS
1905.20.00.00Gingerbread and similar products姜饼及类似品10%MFN rate (no APTA concession on this line)10%13%13%ABRS
1905.31.00.00Sweet biscuits甜饼干5%APTA rate, with an APTA certificate of origin10%13%13%ABRS
1905.32.00.00Waffles and communion wafers华夫饼干及圣餐饼5%APTA rate, with an APTA certificate of origin10%13%13%ABRS
1905.40.00.00Rusks, toasted bread and similar toasted products面包干,吐司及类似的烤面包10%MFN rate (no APTA concession on this line)10%13%13%ABRS
1905.90.00.00Other bread, pastry, cakes, biscuits and other bakers' wares其他面包,糕点,饼干及烘焙糕饼5%APTA rate, with an APTA certificate of origin10%13%13%ABRS
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous1904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or includedOne level upChapter 19Preparations of cereals, flour, starch or milk; pastrycooks' productsNext2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.