Key facts
- HS subheading
- 2103.90
- National lines
- 6
- 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 2103.90 (sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard) into 6 national lines: 2103 90 10 00 (mango chutney, liquid), 2103 90 30 00 (aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less), 2103 90 90 11 (monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate), 2103 90 90 19 (other) and 2 others. The general (MFN) duty differs by line: 0% on 2103 90 10 00, 0% on 2103 90 30 00, 7.7% on 2103 90 90 11, 7.7% on 2103 90 90 19, 7.7% on 2103 90 90 81 and 7.7% on 2103 90 90 89.
European Union lines under 2103.90
The European Union tariff splits HS 2103.90 (sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard) into 6 national lines: 2103 90 10 00 (mango chutney, liquid), 2103 90 30 00 (aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less), 2103 90 90 11 (monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate), 2103 90 90 19 (other) and 2 others.
The general (MFN) duty differs by line: 0% on 2103 90 10 00, 0% on 2103 90 30 00, 7.7% on 2103 90 90 11, 7.7% on 2103 90 90 19, 7.7% on 2103 90 90 81 and 7.7% on 2103 90 90 89.
- 2103 90 10 00Mango chutney, liquidDuty: 0%
- 2103 90 30 00Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or lessDuty: 0%
- 2103 90 90 11Monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamateDuty: 7.7%
- 2103 90 90 19OtherDuty: 7.7%
- 2103 90 90 81Monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamateDuty: 7.7%
- 2103 90 90 89OtherDuty: 7.7%
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 2103.90 are live on border.bot for the United States (11 lines, also used by 1 other country).
- United States11 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2103.90?
The European Union tariff splits HS 2103.90 (sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard) into 6 national lines: 2103 90 10 00 (mango chutney, liquid), 2103 90 30 00 (aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less), 2103 90 90 11 (monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate), 2103 90 90 19 (other) and 2 others.
What is the duty on HS 2103.90 in the European Union?
The general (MFN) duty differs by line: 0% on 2103 90 10 00, 0% on 2103 90 30 00, 7.7% on 2103 90 90 11, 7.7% on 2103 90 90 19, 7.7% on 2103 90 90 81 and 7.7% on 2103 90 90 89.
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.