Product classification
HS code for Toasted bread: 1905.40
Food preparations, rusks, toasted bread and similar toasted products, whether or not containing cocoa.
Classification of toasted bread under HS 1905.40
Toasted bread is classified under HS code 1905.40, which specifically covers rusks, toasted bread, and similar toasted products. This classification is determined by the secondary processing of the bread. While standard bread falls under 1905.90, the application of heat to produce a crisp, dehydrated, and browned product moves it to 1905.40. The Harmonized System distinguishes these products based on their moisture content and the physical changes resulting from the toasting process. To qualify, the product must be sliced and subjected to a heat treatment that renders it brittle and dry throughout. This code also includes products that may contain added ingredients like cocoa, sugar, or fats, provided the essential character remains that of a toasted bread product. The classification is consistent globally under the WCO framework, ensuring that processed bakery goods are distinguished from fresh or soft alternatives. The heat treatment must be sufficient to cause the starch to dextrinize, which is the chemical change that defines toasting in a customs context.
- Covers
- Rusks and zwieback
- Toasted bread slices (pre-packaged)
- Melba toast
- Toasted croûtons (not seasoned as snacks)
- Toasted brioche slices
- Also under 1905.40
- Ryvita Crispbread
- Wasa Crispbread
- Pepperidge Farm Croutons
- Grissini breadsticks
- Paxo Stuffing Mix
Codes often confused with 1905.40
Common mistake. A frequent error is classifying toasted bread under 1905.90, which is the general category for ordinary bread and savory snacks. However, 1905.40 is a specific provision that takes precedence for toasted items. Another confusion arises with 1904.10, which covers prepared foods obtained by swelling or roasting cereals; this is typically reserved for breakfast cereals rather than sliced bread products.
Top exporters and importers of HS 190540 (the code used for toasted bread), 2025
In 2025, the largest exporter of HS 190540 (the code used for toasted bread) 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.
Figures cover everything classified under HS 190540, not only toasted bread.
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 toasted bread
Brazil classifies toasted bread under NCM 1905.40.00: HS 1905.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about toasted bread
What is the HS code for Toasted bread?
The HS code for Toasted bread is 190540 (Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa). The HS code for toasted bread, including rusks and similar toasted products, is 1905.40.
How do I classify Toasted bread for customs?
Toasted bread is classified under HS code 190540 — Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa. This is a 6-digit subheading level code.
Does this code include flavored toasted bread?
Yes, toasted bread containing small amounts of cocoa, spices, or sugar remains under 1905.40 as long as it retains the character of toasted bread.
Which countries are the top exporters of toasted bread (HS 190540)?
In 2025, the top exporters of HS 190540 (the code used for toasted bread) 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 toasted bread (HS 190540)?
In 2025, the top importers of HS 190540 (the code used for toasted bread) 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.
Is the HS code for Toasted bread the same in all countries?
The base HS code 190540 for Toasted bread is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for toasted bread in Brazil?
In Brazil, toasted bread (HS 190540) is classified under NCM 1905.40.00.