Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 1905 · Cereal preparations and bakery

Bread, biscuits and pastry

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur bread, biscuits and pastry is up to 8.8% plus specific duties today and reaches zero by 2033 (an entry price or similar component still applies on 17 lines); Brazil's duty on EU bread, biscuits and pastry is up to 15.1% today and reaches zero by 2041 (2 of 9 lines are excluded).

Rates at a glance

Into the EU from Mercosur

23 tariff lines

Preferential duty 2026

3.3–8.8%

plus specific duties on 6 lines

Duty-free on all phased lines by

2033

Agreement base rate

3.8–10.1%

plus specific duties on 6 lines

Applied MFN rate today

3.8–10.1%

Into Brazil from the EU

9 tariff lines

Preferential duty 2026

0–16.2%

Duty-free on all phased lines by

2041

Agreement base rate

18%

Applied MFN rate today

0–16.2%

Work out the duty on your shipment

Opens the calculator with heading 1905 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Biscuits, crackers, wafers and bread are a large EU export, and many lines carry an agricultural component on top of the percentage. Both sides phase out their duties, Mercosur mostly over its longest schedule and with a couple of lines excluded. If you export biscuits to Mercosur, the cut from a fairly high base is the main change.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 1905Mercosur → EU: 8.8% in 2026 to 0% in 2033; EU → Mercosur: 15.1% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20263.3–8.8%0 / 23
20272.8–7.5%0 / 23
20282.3–6.3%0 / 23
20291.9–5%0 / 23
20301.4–3.7%0 / 23
20310.9–2.5%0 / 23
20320.4–1.2%0 / 23
20330%23 / 23

6 lines also carry a specific duty in 2026, cut on the same schedule.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20260–15.1%1 / 9
20270–14.1%1 / 9
20280–13.1%1 / 9
20290–12.1%1 / 9
20300–11.1%1 / 9
20310–10.1%1 / 9
20320–9.1%1 / 9
20330–8.1%1 / 9
20340–7%1 / 9
20350–6%1 / 9
20360–5%4 / 9
20370–4%4 / 9
20380–3%4 / 9
20390–2%4 / 9
20400–1%4 / 9
20410%7 / 9

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 7× 23

EU → Mercosur

  • 15× 4
  • 10× 3
  • E× 2

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil18%0–16.2%0–16.2%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina18%18%16.3–18%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay18%16.2%14.7–16.2%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay18%16.2%14.7–16.2%2041Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 23 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
1905 10 00Crispbread75.8% + 13.00 EUR/100 kg/net5.8% + 13.00 EUR/100 kg/net5% + 11.37 EUR/100 kg/netFreefrom 2033
1905 20 10Gingerbread and the like, whether or not containing cocoa, containing < 30% sucrose, incl. invert sugar expressed as sucrose79.4% + 18.30 EUR/100 kg/net9.4% + 18.30 EUR/100 kg/net8.2% + 16.01 EUR/100 kg/netFreefrom 2033
1905 20 30Gingerbread and the like, whether or not containing cocoa, containing ≥ 30% but < 50 %sucrose, incl. invert sugar expressed as sucrose79.8% + 24.60 EUR/100 kg/net9.8% + 24.60 EUR/100 kg/net8.5% + 21.52 EUR/100 kg/netFreefrom 2033
1905 20 90Gingerbread and the like, whether or not containing cocoa, containing ≥ 50% sucrose, incl. invert sugar expressed as sucrose710.1% + 31.40 EUR/100 kg/net10.1% + 31.40 EUR/100 kg/net8.8% + 27.47 EUR/100 kg/netFreefrom 2033
1905 31 11Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of ≤ 85 g79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 31 19Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of > 85 g79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 31 30Sweet biscuits, whether or not containing cocoa, containing ≥ 8 %milkfats (excl. coated or covered with chocolate or cocoa preparations)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 31 91Sweet sandwich biscuits, whether or not containing cocoa, containing<8% milkfats (excl. coated or covered with chocolate or cocoa preparations)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 31 99Sweet biscuits, whether or not containing cocoa, containing < 8 %milkfats (excl. coated or covered with chocolate or cocoa preparations and sandwich biscuits)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 32 05Waffles and wafers of a water content, by weight, of > 10%79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 32 11Waffles and wafers, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of ≤ 85 g (excl. of a water content, by weight, of > 10 %)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 32 19Waffles and wafers, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations (excl. in immediate packings of ≤ 85 g and waffles and wafers of a water content, by weight, of > 10 %)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 32 91Waffles and wafers, salted, whether or not filled (excl. of a water content, by weight, of > 10 %)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 32 99Waffles and wafers, whether or not containing cocoa, whether or not filled (excl. coated or covered with chocolate or cocoa preparations, salted and those with water content of > 10 %)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 40 10Rusks79.7% + EA9.7% + EA8.4% + EAFreefrom 2033
1905 40 90Toasted bread and similar toasted products (excl. rusks)79.7% + EA9.7% + EA8.4% + EAFreefrom 2033
1905 90 10Matzos73.8% + 15.90 EUR/100 kg/net3.8% + 15.90 EUR/100 kg/net3.3% + 13.91 EUR/100 kg/netFreefrom 2033
1905 90 20Communion wafers, empty cachets for pharmaceutical use, sealing wafers, rice paper and similar products74.5% + 60.50 EUR/100 kg/net4.5% + 60.50 EUR/100 kg/net3.9% + 52.93 EUR/100 kg/netFreefrom 2033
1905 90 30Bread, not containing added honey, eggs, cheese or fruit, whether or not containing in the dry state ≤ 5 %by weight of either sugars or fats79.7% + EA9.7% + EA8.4% + EAFreefrom 2033
1905 90 45Biscuits (excl. sweet biscuits)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 90 55Extruded or expanded products, savoury or salted (excl. crispbread, rusks, toasted bread, similar toasted products and waffles and wafers)79% + MIN/MAX + EA9% + MIN/MAX + EA7.8% + MIN/MAX + EAFreefrom 2033
1905 90 60Fruit tarts, currant bread, panettone, meringues, Christmas stollen, croissants and other bakers' wares with added sweetener (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers, and rusks)79% + MIN/MAX + EA–7.8% + MIN/MAX + EAFreefrom 2033
1905 90 90Pizzas, quiches and other unsweetened bakers' wares (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers, rusks and similar toasted products, bread, communion wafers, empty cachets for pharmaceutical use, sealing wafers)79% + MIN/MAX + EA–7.8% + MIN/MAX + EAFreefrom 2033
Into Brazil from the EU: 9 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
1905 10 00Crispbread1018%16.2%14.7%Freefrom 2036
1905 20 10PanettoneE18%16.2%16.2%16.2%
1905 20 90Other spiced bread, except panettoneE18%16.2%16.2%16.2%
1905 31 00Sweet biscuits, containing sweetener added1018%16.2%14.7%Freefrom 2036
1905 32 00Waffles and wafers1018%16.2%14.7%Freefrom 2036
1905 40 00Rusks, toasted bread and similar toasted products1518%16.2%15.1%Freefrom 2041
1905 90 10Sliced bread1518%16.2%15.1%Freefrom 2041
1905 90 20Cookies1518%FreeFreeFreefrom 2041
1905 90 90Other products of bakery, pastry shop, biscuits etc., whether or not containing cocoa1518%16.2%15.1%Freefrom 2041

Related products

All headings in chapter 19: Cereal preparations and bakery

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.