{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2105.00",
      "source": null,
      "url": "https://border.bot/hs-codes/210500"
    },
    {
      "label": "National lines",
      "value": "3",
      "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": "Chapter",
      "value": "21: Miscellaneous edible preparations",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 2105.00?",
      "answer": "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)."
    },
    {
      "question": "What is the duty on HS 2105.00 in the European Union?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2105.00",
      "text": [
        "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."
      ]
    },
    {
      "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 2105.00 are live on border.bot for the United States (7 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",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
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        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
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    "chapter": {
      "code": "21",
      "description": "Miscellaneous edible preparations"
    },
    "heading": {
      "code": "2105",
      "description": "Ice cream and other edible ice, whether or not containing cocoa"
    },
    "subheading": {
      "code": "210500",
      "description": "Ice cream and other edible ice, whether or not containing cocoa"
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        "code": "2105001000",
        "description": "Containing no milkfats or containing less than 3 % by weight of such fats",
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          "Containing no milkfats or containing less than 3 % by weight of such fats"
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        "english": null,
        "keywords": [],
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          "code": "2105001000",
          "dutyText": "8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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              {
                "code": "2000",
                "label": "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…"
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              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
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                "code": "AD",
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              {
                "code": "AL",
                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
                "label": "Switzerland"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
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              {
                "code": "KE",
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LI",
                "label": "Liechtenstein"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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                "code": "SB",
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              {
                "code": "SG",
                "label": "Singapore"
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              {
                "code": "SM",
                "label": "San Marino"
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              {
                "code": "UA",
                "label": "Ukraine"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
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              {
                "code": "XK",
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                "label": "a group of origins (TARIC area XL)"
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            "dutyText": "0.000 % + 10.100 EUR DTN MAX 9.700 % + 4.700 EUR DTN",
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        "english": null,
        "keywords": [],
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          "code": "2105009100",
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            "dutyText": "0.000 %",
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                "code": "1033",
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                "label": "Canada"
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                "label": "Colombia"
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                "code": "EC",
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                "code": "EG",
                "label": "Egypt"
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                "label": "Fiji"
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                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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                "code": "IL",
                "label": "Israel"
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              {
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                "label": "Jordan"
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                "code": "ME",
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                "code": "MK",
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                "label": "New Zealand"
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                "code": "PE",
                "label": "Peru"
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                "label": "Palestine"
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              {
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