Key facts
- HS subheading
- 2105.00
- National lines
- 3
- 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 2105.00 (ice cream and other edible ice, whether or not containing cocoa) into 3 national lines: 2105 00 10 00 (containing no milkfats or containing less than 3 % by weight of such fats), 2105 00 91 00 (3 % or more but less than 7 %) and 2105 00 99 00 (7 % or more). The general (MFN) duty differs by line: 8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN on 2105 00 10 00, 8.000 % + 38.500 EUR DTN MAX 18.100 % + 7.000 EUR DTN on 2105 00 91 00 and 7.900 % + 54.000 EUR DTN MAX 17.800 % + 6.900 EUR DTN on 2105 00 99 00.
European Union lines under 2105.00
The European Union tariff splits HS 2105.00 (ice cream and other edible ice, whether or not containing cocoa) into 3 national lines: 2105 00 10 00 (containing no milkfats or containing less than 3 % by weight of such fats), 2105 00 91 00 (3 % or more but less than 7 %) and 2105 00 99 00 (7 % or more).
The general (MFN) duty differs by line: 8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN on 2105 00 10 00, 8.000 % + 38.500 EUR DTN MAX 18.100 % + 7.000 EUR DTN on 2105 00 91 00 and 7.900 % + 54.000 EUR DTN MAX 17.800 % + 6.900 EUR DTN on 2105 00 99 00.
- 2105 00 10 00Containing no milkfats or containing less than 3 % by weight of such fatsDuty: 8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN
- 2105 00 91 003 % or more but less than 7 %Duty: 8.000 % + 38.500 EUR DTN MAX 18.100 % + 7.000 EUR DTN
- 2105 00 99 007 % or moreDuty: 7.900 % + 54.000 EUR DTN MAX 17.800 % + 6.900 EUR DTN
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 2105.00 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2105.00?
The European Union tariff splits HS 2105.00 (ice cream and other edible ice, whether or not containing cocoa) into 3 national lines: 2105 00 10 00 (containing no milkfats or containing less than 3 % by weight of such fats), 2105 00 91 00 (3 % or more but less than 7 %) and 2105 00 99 00 (7 % or more).
What is the duty on HS 2105.00 in the European Union?
The general (MFN) duty differs by line: 8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN on 2105 00 10 00, 8.000 % + 38.500 EUR DTN MAX 18.100 % + 7.000 EUR DTN on 2105 00 91 00 and 7.900 % + 54.000 EUR DTN MAX 17.800 % + 6.900 EUR DTN on 2105 00 99 00.
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.