{ "summary": "In the European Union tariff, line 2101 12 98 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, containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. The general (MFN) duty rate is 9.000 % + EA. It falls under HS subheading 2101.12 in heading 21.01 (chapter 21).", "updatedAt": "2026-10-11", "facts": [ { "label": "Tariff line", "value": "2101 12 98 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, containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Supplementary units", "value": "Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Duty (MFN)", "value": "9.000 % + EA", "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 98 92 cover in the European Union tariff?", "answer": "In the European Union tariff, line 2101 12 98 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, containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose." }, { "question": "What is the general (MFN) duty on 2101 12 98 92 in the European Union?", "answer": "The general (MFN) duty rate is 9.000 % + EA. The rate is published on 2101 12 98 00." }, { "question": "Which preferential rates apply to 2101 12 98 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…, the European Economic Area - Iceland, 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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + EAR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 5.500 % + EA applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + EA applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Central America, Mercosur, Chile, Colombia, Algeria, Ecuador, the Faroe Islands, Israel, Lebanon, Mexico, Peru, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 5.700 % + EAR applies to goods from Japan. A preferential rate of 5.600 % + EAR applies to goods from New Zealand." } ], "sections": [ { "id": "covers", "title": "What this line covers", "text": [ "In the European Union tariff, line 2101 12 98 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, containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose.", "Its legal text is “Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose”, 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”, “Other” 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 9.000 % + EA.", "The rate is published on 2101 12 98 00.", "Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 33 origins.", "A preferential rate of 0.000 % + EAR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.", "A preferential rate of 5.500 % + EA applies to goods from GSP - General arrangements.", "A preferential rate of 0.000 % + EA applies to goods from 16 origins.", "A preferential rate of 5.700 % + EAR applies to goods from Japan.", "A preferential rate of 5.600 % + EAR applies to goods from New Zealand." ] }, { "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. 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