Subheading · Chapter 19 · Section IV, Prepared foodstuffs
HS 1905 90Bread, 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: other
Preparations of cereals, flour, starch or milk; pastrycooks' products
- Customs duty
- 30%
- 5 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1905 90 10 | Pastries and cakes | 30% | 0% or 5% | kg |
| 1905 90 20 | Biscuits not elsewhere specified or included | 30% | 0% or 5% | kg |
| 1905 90 30 | Extruded or expanded products, savoury or salted | 30% | 0% or 5% | kg |
| 1905 90 40 | Papad | 30% | 0% or 5% | kg |
| 1905 90 90 | Other | 30% | 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 5 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 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
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 100 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 99 | Pappad, by whatever name it is known | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 123 | 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; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 9 Oct 2024 | 0%, 5% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| 10 Oct 2024 to 21 Sep 2025 | 0%, 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 2025 | 0% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 0.15% | — |
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1905 90, and China's below.
China: the same goods (1905 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1905 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1905.90.00.00 | Other 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 origin | 10% | 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.
Every Chinese code in full
1905.90.00Bread, pastry, cakes, biscuits & other bakers' wares, n.e.s.; empty capsules of a kind suitable for pharmaceutical products, sealing wafers, rice paper & similar products
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
Incl. empty capsules for pharmaceutical products, sealing wafers, rice paper and similar products包括装药空囊、封缄、糯米纸及类似制品
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Processing method (baking, etc.)加工方法(烘焙等)
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 1905900000101Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (other roasted nuts, not elsewhere specified)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(未列出的其他熟制坚果炒货)
- 1905900000102Other bread, pastry, cakes, biscuits and other bakers' wares (incl. empty capsules of a kind used for pharmaceutical products, sealing wafers, rice paper and similar products) (sugar and confectionery, chocolate and cocoa products)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(糖与糖果，巧克力与可可制品)
- 1905900000103Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules for pharmaceutical use, sealing wafers, rice paper and similar products) (moon cakes)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(月饼)
- 1905900000104Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules for pharmaceutical use, sealing wafers, rice paper and similar products) (cakes)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(蛋糕)
- 1905900000105Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (other pastry)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他糕点)
- 1905900000106Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules for pharmaceutical use, sealing wafers, rice paper and similar products) (biscuits)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(饼干)
- 1905900000107Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (sweet biscuits)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(甜饼干)
- 1905900000108Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (other biscuits)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他饼干)
- 1905900000109Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules for pharmaceutical use, sealing wafers, rice paper and similar products) (bread)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(面包)
- 1905900000110Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (puffed food)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(膨化食品)
- 1905900000111Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (Other pastry biscuits)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他糕点饼干)
- 1905900000112Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (fermented bean products)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(发酵豆制品)
- 1905900000113Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (other quick-frozen grain products containing meat)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他含肉速冻粮食制品)
- 1905900000114Other bread, pastry, cakes, biscuits and other bakers' wares (incl. empty capsules for pharmaceuticals, sealing wafers, rice paper and similar products) (other frozen grain products, not containing meat)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他不含肉速冻粮食制品)
- 1905900000115Other bread, pastry, cakes, biscuits and other bakers' wares (incl. empty capsules for pharmaceuticals, sealing wafers, rice paper and similar products) (other frozen grain products, not containing filling)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他不含馅速冻粮食制品)
- 1905900000116Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (Other starch products)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(其他淀粉制品)
- 1905900000117Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (Non-fermented bean products)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(非发酵豆制品)
- 1905900000118Other bread, pastry, cakes, biscuits and other bakers' wares (including empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) (cereal-based complementary food for infants and young children)其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)(婴幼儿谷类辅助食品)
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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.