19053200
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS›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
Waffles and wafers
Subcodes (5)
19053205Duty: 0-9%
With a water content exceeding 10% by weight
19053211Duty: 0-9%
Other - Completely or partially coated or covered with chocolate or other preparations containing cocoa - In immediate packings of a net content not exceeding 85g
19053219Duty: 0-9%
Other
19053291Duty: 0-9%
Other - Salted, whether or not filled
19053299Duty: 0-9%
Other
Classification
CN code 190532 covers waffles and wafers whether or not with filling. Thin, crisp bakery products from flour, water and fat baked between hot plates. May be filled with cream, chocolate, fruit or ice cream.
Food safety
Subject to food safety, allergen labelling. Ice cream wafers require cold chain compliance. Acrylamide limits apply.
Import and trade
Major exporters Belgium, Netherlands, Germany and Austria. Dry container transport. Ice cream wafers require refrigerated transport.
Waffles and wafers CN 1905 32 - EU import guide
Waffles and wafers under CN 1905 32 carry compound duties. This covers filled and unfilled wafers and communion wafers. Products must comply with EU ingredient, allergen and nutritional labelling requirements. Chocolate-coated wafers may be classified under CN 1806 depending on proportions.
Frequently asked questions
Are ice cream cones classified under 190532?
Yes. Ice cream cones and wafers fall under CN 190532 whether empty or filled with ice cream.
Are Belgian waffles a protected name?
Belgian waffles is not a protected geographical indication in the EU and can be produced anywhere.
What quality standards apply to wafers?
General food safety requirements apply. Industry standards may specify crispness, moisture and thickness. Labelling covers composition, allergens and nutrition.
How are chocolate-coated wafers classified - CN 1905 32 or CN 1806?
Classification depends on the proportion of chocolate to wafer. Products where chocolate dominates by weight are typically classified under CN 1806 31 or 1806 90. A BTI ruling is recommended for borderline cases.
Useful tools & resources
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Related glossary terms