European Union tariff line 2101 12 92 92: Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
Last updated
Key facts
- Tariff line
- 2101 12 92 92
- Covers
- 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 these extracts, essences or concentrates or with a basis of coffee, preparations with a basis of these extracts, essences or concentrates of coffee, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- Duty (MFN)
- 11.5%
- Preferential rates
- From 0% (59 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2101.12
Summary
In the European Union tariff, line 2101 12 92 92 covers 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 these extracts, essences or concentrates or with a basis of coffee, preparations with a basis of these extracts, essences or concentrates of coffee, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. The general (MFN) duty rate is 11.5%. It falls under HS subheading 2101.12 in heading 21.01 (chapter 21).
What this line covers
In the European Union tariff, line 2101 12 92 92 covers 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 these extracts, essences or concentrates or with a basis of coffee, preparations with a basis of these extracts, essences or concentrates of coffee, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99.
Its legal text is “Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99”, read under “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 these extracts, essences or concentrates or with a basis of coffee”, “Preparations with a basis of these extracts, essences or concentrates of coffee” and “Other”.
How it is structured
It falls under HS subheading 2101.12 in heading 21.01 (chapter 21). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 21
- Miscellaneous edible preparations
- Heading 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
- Subheading 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
- Within the subheading
- Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
- Within the subheading
- Preparations with a basis of these extracts, essences or concentrates of coffee
- Within the subheading
- Other
- Line 2101 12 92 92
- Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
Duty
The general (MFN) duty rate is 11.5%.
The rate is published on 2101 12 92 00.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 50 origins.
A preferential rate of 8% applies to goods from GSP - General arrangements and South Africa.
A preferential rate of 10% applies to goods from Mercosur.
A preferential rate of 5.8% applies to goods from Japan.
A preferential rate of 4% applies to goods from Mexico.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Norway (NO) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 8% | GSP - General arrangements (2020) |
| 8% | South Africa (ZA) |
| 10% | Mercosur (5500) |
| 5.8% | Japan (JP) |
| 4% | Mexico (MX) |
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.
Other lines under 2101.12
- 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 starch
- 2101 12 92 99Other
- 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 starch
- 2101 12 98 92Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 2101 12 98 94Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2101 12 98 99Other
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
What does tariff line 2101 12 92 92 cover in the European Union tariff?
In the European Union tariff, line 2101 12 92 92 covers 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 these extracts, essences or concentrates or with a basis of coffee, preparations with a basis of these extracts, essences or concentrates of coffee, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99.
What is the general (MFN) duty on 2101 12 92 92 in the European Union?
The general (MFN) duty rate is 11.5%. The rate is published on 2101 12 92 00.
Which preferential rates apply to 2101 12 92 92?
Duty-free entry applies to goods that qualify under 4 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 8% applies to goods from GSP - General arrangements and South Africa. A preferential rate of 10% applies to goods from Mercosur. A preferential rate of 5.8% applies to goods from Japan. A preferential rate of 4% applies to goods from Mexico.
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.