# European Union tariff line 2103 30 90 10: Containing no added sugar or containing less than 5% by weight of added sugar

> In the European Union tariff, line 2103 30 90 10 covers mustard flour and meal and prepared mustard, prepared mustard, containing no added sugar or containing less than 5% by weight of added sugar. The general (MFN) duty rate is 9%. It falls under HS subheading 2103.30 in heading 21.03 (chapter 21).

Source: https://border.bot/countries/european-union/hs-codes/2103309010
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 21](https://border.bot/countries/european-union/hs-codes/21) / [2103.30](https://border.bot/countries/european-union/hs-codes/210330) / [2103 30 90 10](https://border.bot/countries/european-union/hs-codes/2103309010)

## Key facts

- Tariff line: 2103 30 90 10
- Covers: Mustard flour and meal and prepared mustard, prepared mustard, containing no added sugar or containing less than 5% by weight of added sugar
- Duty (MFN): 9%
- Preferential rates: From 0% (58 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](https://border.bot/countries/european-union)
- HS subheading: [2103.30](https://border.bot/hs-codes/210330)

## What this line covers

In the European Union tariff, line 2103 30 90 10 covers mustard flour and meal and prepared mustard, prepared mustard, containing no added sugar or containing less than 5% by weight of added sugar.

Its legal text is “Containing no added sugar or containing less than 5% by weight of added sugar”, read under “Mustard flour and meal and prepared mustard” and “Prepared mustard”.

## How it is structured

It falls under HS subheading 2103.30 in heading 21.03 (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 21.03: Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
- Subheading 2103.30: Mustard flour and meal and prepared mustard
- Within the subheading: Prepared mustard
- Line 2103 30 90 10: Containing no added sugar or containing less than 5% by weight of added sugar

## Duty

The general (MFN) duty rate is 9%.

The rate is published on 2103 30 90 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.

A preferential rate of 5.5% applies to goods from GSP - General arrangements.

A preferential rate of 7.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 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%: Jordan (JO)
- 0%: Japan (JP)
- 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%: Mexico (MX)
- 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)
- 0%: South Africa (ZA)
- 5.5%: GSP - General arrangements (2020)
- 7.2%: Mercosur (5500)

## 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 2103.30 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/210330): 2 lines, used by 1 other country
- [The Harmonized System text for 2103.30](https://border.bot/hs-codes/210330)

## Other lines under 2103.30

- [2103 30 10 00](https://border.bot/countries/european-union/hs-codes/2103301000) Mustard flour and meal
- [2103 30 90 90](https://border.bot/countries/european-union/hs-codes/2103309090) Containing 5% or more by weight of added sugar

- Previous line: [2103 30 10 00](https://border.bot/countries/european-union/hs-codes/2103301000) Mustard flour and meal
- Next line: [2103 30 90 90](https://border.bot/countries/european-union/hs-codes/2103309090) Containing 5% or more by weight of added sugar

## Frequently asked questions

### What does tariff line 2103 30 90 10 cover in the European Union tariff?

In the European Union tariff, line 2103 30 90 10 covers mustard flour and meal and prepared mustard, prepared mustard, containing no added sugar or containing less than 5% by weight of added sugar.

### What is the general (MFN) duty on 2103 30 90 10 in the European Union?

The general (MFN) duty rate is 9%. The rate is published on 2103 30 90 00.

### Which preferential rates apply to 2103 30 90 10?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.5% applies to goods from GSP - General arrangements. A preferential rate of 7.2% applies to goods from Mercosur.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2103309010.json