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19053291
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTSBread, 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 productsWaffles and wafers

Salted, whether or not filled

Standard EU duty
9% + EA( 1 ) MAX 20.7% +ADFM( 1 )
VAT
5%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
35 docs
C644Y9297P027P457P017P55+29
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty9% + EA( 1 ) MAX 20.7% +ADFM( 1 )-R2031/01
TRCustoms Union Duty0% + EA( 1 ) MAX 20.7% +ADFM( 1 )-D0142/96
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Additional dutiesSee notes2 condition(s)R1227/25
BYAdditional duties50%-R1227/25
RUAdditional duties50%-R1227/25
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0% + EAR( 2 ) MAX 10.3% +ADSZR( 2 )CL 0%CM 0%CO 0%DZ 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )EBA 0%EC 0%EEA 0% + EAR( 1 ) MAX 20.7% +ADFMR( 1 )EEA_ IS 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )GB 0%GE 0%GH 0%GSP 5.5% + EA( 1 ) MAX 20.7% +ADFM( 1 )GSP+ 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )IL 0%IS 0% + EAR( 2 ) MAX 20.7% +ADFMR( 2 )IS 4.5% + EAR( 1 ) MAX 10.3% +ADFMR( 1 ) MAX 35.15 EUR / 100 kgJO 0%JP 0%KE 0%KR 0%LB 0%LI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%NO 0% + EAR( 1 ) MAX 20.7% +ADFMR( 1 )NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SY 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )TN 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0% + EA( 1 ) MAX 20.7% +ADFM( 1 )
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
CD379Products originating in Iceland in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I of Protocol 3 to the EEA Agreement.(Decision of the EEA Joint Committee No 115/2017 of 13 June 2017 amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement).
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
5

Binding Tariff Information

BTI classification examples

DEgold545/24-1

Wafer bars with cocoa cream filling

wafle (ciasto cukiernicze)GRI 1GRI 6
ITgold025-0146

Filled wafer with hazelnut cocoa cream

krem kakaowo-orzechowyGRI 1GRI 6
HRgold024-0053

Waffle product with hazelnut and milk filling

mąka pszenna i cukier (składniki ciasta)GRI 1GRI 6
BGsilver25-BTI75

Chocolate-covered wafer with chocolate filling

mąka (składnik wafli)GRI 1GRI 6
HRgold024-0052

Chocolate-filled waffle covered in chocolate

składniki spożywcze (mąka, cukier, czekolada)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.