Key facts
- HS subheading
- 2101.12
- National lines
- 7
- 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 splits HS 2101.12 (extracts, 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 coffee) into 7 national lines: 2101 12 92 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch), 2101 12 92 92 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2101 12 92 99 (other), 2101 12 98 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch) and 3 others. The general (MFN) duty differs by line: 11.5% on 2101 12 92 20, 11.5% on 2101 12 92 92, 11.5% on 2101 12 92 99, 9.000 % + EA on 2101 12 98 20, 9.000 % + EA on 2101 12 98 92, 9.000 % + EA on 2101 12 98 94 and 9.000 % + EA on 2101 12 98 99.
European Union lines under 2101.12
The European Union tariff splits HS 2101.12 (extracts, 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 coffee) into 7 national lines: 2101 12 92 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch), 2101 12 92 92 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2101 12 92 99 (other), 2101 12 98 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch) and 3 others.
The general (MFN) duty differs by line: 11.5% on 2101 12 92 20, 11.5% on 2101 12 92 92, 11.5% on 2101 12 92 99, 9.000 % + EA on 2101 12 98 20, 9.000 % + EA on 2101 12 98 92, 9.000 % + EA on 2101 12 98 94 and 9.000 % + EA on 2101 12 98 99.
- 2101 12 92 20Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starchDuty: 11.5%
- 2101 12 92 92Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 11.5%
- 2101 12 92 99OtherDuty: 11.5%
- 2101 12 98 20Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starchDuty: 9.000 % + EA
- 2101 12 98 92Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 9.000 % + EA
- 2101 12 98 94Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 9.000 % + EA
- 2101 12 98 99OtherDuty: 9.000 % + EA
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 2101.12 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2101.12?
The European Union tariff splits HS 2101.12 (extracts, 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 coffee) into 7 national lines: 2101 12 92 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch), 2101 12 92 92 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2101 12 92 99 (other), 2101 12 98 20 (containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch) and 3 others.
What is the duty on HS 2101.12 in the European Union?
The general (MFN) duty differs by line: 11.5% on 2101 12 92 20, 11.5% on 2101 12 92 92, 11.5% on 2101 12 92 99, 9.000 % + EA on 2101 12 98 20, 9.000 % + EA on 2101 12 98 92, 9.000 % + EA on 2101 12 98 94 and 9.000 % + EA on 2101 12 98 99.
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.