{
  "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).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "2101 12 92 92",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "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",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "11.5%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (59 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "2101.12",
      "source": null,
      "url": "https://border.bot/hs-codes/210112"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 2101 12 92 92 cover in the European Union tariff?",
      "answer": "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."
    },
    {
      "question": "What is the general (MFN) duty on 2101 12 92 92 in the European Union?",
      "answer": "The general (MFN) duty rate is 11.5%. The rate is published on 2101 12 92 00."
    },
    {
      "question": "Which preferential rates apply to 2101 12 92 92?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "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”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2101.12 are live on border.bot for the United States (8 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "code": "EU",
      "name": "European Union",
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        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
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      "code": "2101",
      "description": "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"
    },
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      "code": "210112",
      "description": "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"
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      "description": "Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99",
      "levels": [
        "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",
        "Other",
        "Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99"
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      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [],
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      "general": {
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        "dutyText": "11.500 %",
        "startDate": "2000-07-01",
        "endDate": null,
        "unit": null
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          "dutyText": "0.000 %",
          "origins": [
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              "label": "Canada"
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              "label": "Switzerland"
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              "label": "Côte d'Ivoire"
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      "indexable": true
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