Sweet biscuits from India

India exported $413 million of sweet biscuits (HS 1905.31) in FY2025-26, up 13% on FY2024-25. Goods made in India pay 10% US import duty, against 20% for goods from China.

US duty from India
10%China 20%
India's exports, FY2025-26
$413MUp 12.8% on last year
HS code
1905.31Page updated 6 Nov 2026

US import duty, India vs China

India 10%
China 20%

India pays 10.0 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.

The US tariff line
HTS lineDescriptionBaseIndiaChina
1905.31.00 Sweet biscuits; waffles and wafers: Sweet biscuits Free 10% 20%

Totals include the Section 301 duty on goods from India or China and any Section 232 metals duty. They exclude anti-dumping and countervailing duties and customs fees. Check the current rate before you quote.

India's exports of sweet biscuits

FY2022-23 $286 million
FY2023-24 $330 million
FY2024-25 $366 million
FY2025-26 $413 million

India's exports to all countries under HS 1905.31, April to March, from DGCI&S.

Rules and other duties

EU base duty
The EU's average applied base (MFN) rate on HS 1905.31 is 0%, from 2021 data. Check the current rate in TARIC before you quote.
RoDTEP
India's schedule lists 0.9% of FOB value for exporters. The scheme was notified until 30 September 2026, so check with DGFT whether it's been extended.
India's export policy
Free to export, with no licence needed.

Common questions

What is the US import duty on sweet biscuits from India?

10% on the US tariff line for this code, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 20%. Anti-dumping duties and customs fees aren't included.

What is the HS code for sweet biscuits?

1905.31, under heading 1905 (Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.

Does India export sweet biscuits?

Yes. India exported $413 million under HS 1905.31 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.