HS 19.05 — 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

Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. · SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 19.05 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	WTO	GSP	LDC	Unit	Law
19.05	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
1905.10 000	Crispbread EPA rates (14) Singapore: Free · Malaysia: Free · Thailand: Free · ASEAN: 9% · Philippines: Free · Viet Nam: Free · Australia: 1.7% · Mongolia: 2.8% · CPTPP: 1.6% · EU: 1.6% · UK: 1.6% · ASEAN/Australia/New Zealand(RCEP): 5.6% · China / (RCEP): 5.6% · JP-US Trade Agreement 1**: 1.6%	12%	9%	4.5%	Free	KG	FD
1905.20 000	Gingerbread and the like EPA rates (15) Singapore: Free · Malaysia: Free · Thailand: Free · ASEAN: 9% · Philippines: Free · Viet Nam: Free · Australia: 3.4% · Mongolia: 5.6% · CPTPP: 3.2% · EU: 3.3% · UK: 3.3% · ASEAN/Australia/New Zealand(RCEP): 11.3% · China / (RCEP): 11.3% · Korea / (RCEP): 11.3% · JP-US Trade Agreement 1**: 3.2%	30%	18%	9%	Free	KG	FD
	Sweet biscuits; waffles and wafers :
1905.31 000	Sweet biscuits EPA rates (6) ASEAN: 20.4% · Viet Nam: 20.4% · CPTPP: 3.7% · EU: 3.7% · UK: 3.7% · ASEAN/Australia/New Zealand(RCEP): 20.4%	24%	20.4%		Free	KG	FD
1905.32 000	Waffles and wafers EPA rates (12) Chile: 10% · Indonesia: 13% · ASEAN: 15% · Switzerland: 12.6% · Viet Nam: 15% · Australia: 10% · Mongolia: 10% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 18% · JP-US Trade Agreement 1**: Free	30%	18%	15%	Free	KG	FD
1905.40 000	Rusks, toasted bread and similar toasted products EPA rates (15) Singapore: Free · Malaysia: Free · Thailand: Free · ASEAN: 9% · Philippines: Free · Switzerland: 6.3% · Viet Nam: Free · Australia: 1.7% · Mongolia: 2.8% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.6% · China / (RCEP): 5.6% · JP-US Trade Agreement 1**: Free	12%	9%	4.5%	Free	KG	FD
1905.90	Other
1905.90 100	1 Bread, ship's biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit EPA rates (4) CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free	12%	9%		Free	KG	FD
1905.90 200	2 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products EPA rates (3) CPTPP: 1% · EU: 1.1% · UK: 1.1%	6.4%	6%		Free	KG	FD
	3 Other
	(1) Containing added sugar
1905.90 311	A Arare, Senbei and similar rice products EPA rates (1) CPTPP: 32.3%	40%	34%		Free	KG	FD
1905.90 312	B Biscuits, cookies and crackers EPA rates (8) ASEAN: 15% · Viet Nam: 15% · Australia: 12% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 15% · JP-US Trade Agreement 1**: Free	24%	15%		Free	KG	FD
1905.90 314	C Crisp savoury food products, made from a dough based on potato powder EPA rates (18) Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5% · Philippines: Free · Switzerland: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5% · JP-US Trade Agreement 1**: Free	9.6%	9%		Free	KG	FD
	D Other	30%		15%	Free
1905.90 313	- Pizza, chilled or frozen EPA rates (6) ASEAN: 15% · Mongolia: 15% · CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free		24%			KG	FD
1905.90 319	- Other EPA rates (8) ASEAN: 15% · Viet Nam: 15% · Australia: 20.4% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 25.5% · JP-US Trade Agreement 1**: Free		25.5%			KG	FD
	(2) Other
1905.90 321	A Arare, Senbei and similar rice products EPA rates (1) CPTPP: 28.3%	35%	29.8%		Free	KG	FD
1905.90 322	B Biscuits, cookies and crackers EPA rates (8) ASEAN: 13% · Viet Nam: 13% · Australia: 10.4% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 13% · JP-US Trade Agreement 1**: Free	20%	13%		Free	KG	FD
1905.90 323	C Crisp savoury food products, made from a dough based on potato powder EPA rates (19) Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5% · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5% · JP-US Trade Agreement 1**: Free	9.6%	9%		Free	KG	FD
1905.90 329	D Other EPA rates (8) ASEAN: 12.5% · Viet Nam: 12.5% · Australia: 17% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 21.3% · JP-US Trade Agreement 1**: Free	25%	21.3%	12.5%	Free	KG	FD

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.