European Union tariff, chapter 21: Miscellaneous edible preparations
Last updated
Key facts
- National lines
- 93
- Subheadings
- 16
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 21: Miscellaneous edible preparations
Summary
The European Union tariff has 93 national lines in HS chapter 21 (miscellaneous edible preparations), under 16 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 93 national lines in HS chapter 21 (miscellaneous edible preparations), under 16 subheadings in 6 headings.
21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
- 2101.11Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates1 line
- 2101.12Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee7 lines
- 2101.20Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté8 lines
- 2101.30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof4 lines
21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
21.04 Soups and broths and preparations therefor; homogenised composite food preparations
21.05 Ice cream and other edible ice, whether or not containing cocoa
- 2105.00Ice cream and other edible ice, whether or not containing cocoa3 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 21 are live on border.bot for the United States (116 lines, also used by 1 other country).
- United States116 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 21?
The European Union tariff has 93 national lines in HS chapter 21 (miscellaneous edible preparations), under 16 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.