HS code · 6-digit subheading
HS Code 1905.40 – Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa
HS code 1905.40 is the 6-digit subheading for food preparations, rusks, toasted bread and similar toasted products, whether or not containing cocoa. It is used for rusks, melba toast, crispbread, toasted bagels and croutons.
What HS 1905.40 covers
This HS code encompasses a range of baked goods that have undergone a toasting process, making them distinct from fresh bread or biscuits. In international trade, these products are often sought after for their extended shelf life and versatility, serving as breakfast items, snacks, or accompaniments to meals. Major importers include countries with high demand for convenience foods or those lacking sufficient domestic production capacity for such specialized baked goods. Exporters typically come from regions with strong agricultural bases for grains and advanced food processing industries. Key considerations for trade include packaging to maintain crispness, compliance with food safety regulations, and labeling requirements regarding allergens and nutritional information. The market for these items is influenced by consumer trends towards healthier options and diverse culinary preferences.
- Covers
- Rusks
- Melba toast
- Crispbread
- Toasted bagels
- Croutons
- Breadsticks
- Zwieback
- Examples
- Ryvita Crispbread
- Wasa Crispbread
- Pepperidge Farm Croutons
- Grissini breadsticks
- Paxo Stuffing Mix
Codes often confused with 1905.40
Common mistake. This code can be confused with 190590 (other bakers' wares) if the product is not explicitly 'toasted' or 'rusk-like'. It might also be mistaken for 190531 (sweet biscuits) if the toasted product has a high sugar content, but the primary characteristic here is the toasting.
Top exporters and importers of HS code 190540, 2025
In 2025, the largest exporter of HS code 190540 in UN Comtrade data was Italy, with 14% of world exports; the largest importer in UN Comtrade data was the United States, with 10% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Italy $185M 14% of world exports
- 2 Saudi Arabia $123M 9.6% of world exports
- 3 Netherlands $97M 7.5% of world exports
World total: $1.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $132M 10% of world imports
- 2 Germany $95M 7.5% of world imports
- 3 France $84M 6.6% of world imports
World total: $1.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 1905.40
Brazil does not split HS 1905.40: its NCM code is 1905.40.00.
All Brazil NCM codes in heading 19.05 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 1905.40
What is HS code 190540?
HS code 190540 is a 6-digit subheading in the Harmonized System that covers: Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa. This HS code encompasses a range of baked goods that have undergone a toasting process, making them distinct from fresh bread or biscuits. In international trade, these products are often sought after for their extended shelf life and versatility, serving as breakfast items, snacks, or accompaniments to meals. Major importers include countries with high demand for convenience foods or those lacking sufficient domestic production capacity for such specialized baked goods. Exporters typically come from regions with strong agricultural bases for grains and advanced food processing industries. Key considerations for trade include packaging to maintain crispness, compliance with food safety regulations, and labeling requirements regarding allergens and nutritional information. The market for these items is influenced by consumer trends towards healthier options and diverse culinary preferences.
What products fall under HS code 190540?
Rusks, Melba toast, crispbread, toasted bagels, croutons, breadsticks, zwieback
What are common misclassifications for HS code 190540?
This code can be confused with 190590 (other bakers' wares) if the product is not explicitly 'toasted' or 'rusk-like'. It might also be mistaken for 190531 (sweet biscuits) if the toasted product has a high sugar content, but the primary characteristic here is the toasting.
Which countries are the top exporters of goods under HS code 190540?
In 2025, the top exporters of HS code 190540 in UN Comtrade data were Italy ($185M, 14% of world exports), Saudi Arabia ($123M) and the Netherlands ($97M). World exports came to about $1.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 190540?
In 2025, the top importers of HS code 190540 in UN Comtrade data were the United States ($132M, 10% of world imports), Germany ($95M) and France ($84M). World imports came to about $1.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 190540 structured?
HS code 190540 is a 6-digit subheading under the Harmonized System. The first 2 digits (19) identify the chapter, digits 3-4 (05) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 190540?
In Brazil, HS code 190540 is NCM 1905.40.00. The last two digits are 00 because Brazil does not split this HS code further.