European Union tariff line 2105 00 10 00: Containing no milkfats or containing less than 3 % by weight of such fats

In the European Union tariff, line 2105 00 10 00 covers ice cream and other edible ice, whether or not containing cocoa, containing no milkfats or containing less than 3 % by weight of such fats.

Its legal text is “Containing no milkfats or containing less than 3 % by weight of such fats”.

It falls under HS subheading 2105.00 in heading 21.05 (chapter 21). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

The general (MFN) duty rate is 8.600 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN.

Duty-free entry applies to goods that qualify under 3 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 42 origins.

A preferential rate of 0.000 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from 9 origins.

A preferential rate of 5.100 % + 20.200 EUR DTN MAX 19.400 % + 9.400 EUR DTN applies to goods from GSP - General arrangements and South Africa.

A preferential rate of 7.500 % + 17.670 EUR DTN MAX 16.900 % + 8.220 EUR DTN applies to goods from Mercosur.

A preferential rate of 0.000 % + 10.100 EUR DTN MAX 9.700 % + 4.700 EUR DTN applies to goods from Chile.

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.

National tariff lines under 2105.00 are live on border.bot for the United States (7 lines, also used by 1 other country).

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.