1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | IV | Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco |
| Chapter | 19 | Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products |
| Heading | 1905 | Bread, pastry, cakes, biscuits and other bakers’ wares; communion wafers, empty cachets for pharmaceutical use, sealing wafers, rice paper and similar products |
| Subheading | 1905.31 | Sweet biscuits |
| Full Code | 1905.31.00 | Sweet biscuits |
2. Overview
HS code 1905.31.00 classifies sweet biscuits — baked cereal-based products with added sweetening matter. This is one of the most traded food codes globally, covering the vast range of packaged biscuits and cookies sold in retail markets. The product must be baked (not fried), cereal-based, and contain sweetening matter.
3. Examples of Goods Classified Under 1905.31.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Plain Sweet Biscuits | Standard sugar biscuits e.g. Marie, Rich Tea, digestives |
| Cream-Filled Biscuits | Oreo-style biscuits with cream filling (if coating is not chocolate) |
| Shortbread | High-fat, crumbly sweet biscuit |
| Wafer Biscuits (Sweet) | Thin crisp wafer layers with sweet filling |
| Animal/Novelty Biscuits | Shaped sweet biscuits for children |
| Flavoured Sweet Biscuits | Vanilla, cinnamon, ginger-flavoured biscuits |
| Butter Cookies | Sweet butter-rich biscuits in assorted shapes |
4. Related HS Codes
The following HS codes are related to 1905.31.00 and may be relevant depending on the specific product characteristics:
| HS Code | Description |
| 1905.32.00 | Waffles and wafers |
| 1905.40.00 | Rusks, toasted bread and similar toasted products |
| 1905.90.00 | Other bakers’ wares (bread, cakes, pastries) |
| 1806.90.00 | Chocolate-coated biscuits (may shift if predominantly chocolate) |
| 1901.90.00 | Malt extract and cereal-based food preparations |
| 2106.90.00 | Food preparations not elsewhere specified |
5. Key Classification Decision Table
Use the following table to determine whether goods should be classified under 1905.31.00 or an alternative code:
| Feature | 1905.31.00 Applies | Other Codes Apply |
| Sweetness | Contains added sugar or sweetening matter | Plain/savoury crackers → 1905.90 |
| Coating | Uncoated or non-chocolate coated | Chocolate-coated → may shift to 1806.90 |
| Form | Baked, firm biscuit form | Soft cakes/pastries → 1905.90 |
| Cereal base | Cereal flour (wheat, oat, rice, etc.) | Rice crackers → 1905.90; corn snacks → 1904 |
6. Duty & Trade Considerations
The following general trade and tariff considerations apply when importing or exporting goods under HS code 1905.31.00:
| Aspect | Detail |
| Chapter | Chapter 19 — Cereal Preparations and Bakers’ Wares |
| WCO Section | Section IV |
| EAC/Uganda CET | 25% CET |
| VAT (Uganda) | 18% VAT on importation |
| Standards | UNBS certification required; food labelling regulations apply |
| Common Importers | Supermarkets, food distributors, HORECA sector |
Document prepared for customs and trade classification reference purposes only.