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European Union tariff lines under HS 2106.90

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Landed cost with 2106.90Classify a product

Key facts

HS subheading
2106.90
National lines
32
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 2106.90 (food preparations not elsewhere specified or included) into 32 national lines: 2106 90 20 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 20 90 (other), 2106 90 30 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 30 90 (other) and 28 others.

European Union lines under 2106.90

The European Union tariff splits HS 2106.90 (food preparations not elsewhere specified or included) into 32 national lines: 2106 90 20 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 20 90 (other), 2106 90 30 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 30 90 (other) and 28 others.

  • 2106 90 20 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 17.300 % MIN 1.000 EUR ASV X
  • 2106 90 20 90OtherDuty: 17.300 % MIN 1.000 EUR ASV X
  • 2106 90 30 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 42.700 EUR DTN M
  • 2106 90 30 90OtherDuty: 42.700 EUR DTN M
  • 2106 90 51 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 14.000 EUR DTN
  • 2106 90 51 90OtherDuty: 14.000 EUR DTN
  • 2106 90 55 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 20.000 EUR DTN
  • 2106 90 55 90OtherDuty: 20.000 EUR DTN
  • 2106 90 59 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 0.400 EUR DTN Z
  • 2106 90 59 92Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 0.400 EUR DTN Z
  • 2106 90 59 99OtherDuty: 0.400 EUR DTN Z
  • 2106 90 92 40Hydrolysates of proteins and autolysates of yeastDuty: 12.8%
  • 2106 90 92 50Casein protein hydrolysate consisting of: - by weight 20 % or more but not more than 70 % free amino acids, and - peptones of which by weight more than 90 % having a molecular weight of not more than 2000 DaDuty: 12.8%
  • 2106 90 92 55Calcium carbonateDuty: 12.8%
  • 2106 90 92 65Erythritol in blends with less than 10% of other productsDuty: 12.8%
  • 2106 90 92 75High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or notDuty: 12.8%
  • 2106 90 92 85OtherDuty: 12.8%
  • 2106 90 98 15Erythritol in blends with less than 10% of other productsDuty: 9.000 % + EA
  • 2106 90 98 26Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucroseDuty: 9.000 % + EA
  • 2106 90 98 28Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 9.000 % + EA
  • 2106 90 98 30OtherDuty: 9.000 % + EA
  • 2106 90 98 33OtherDuty: 9.000 % + EA
  • 2106 90 98 34Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucroseDuty: 9.000 % + EA
  • 2106 90 98 35Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 9.000 % + EA
  • 2106 90 98 36OtherDuty: 9.000 % + EA
  • 2106 90 98 38OtherDuty: 9.000 % + EA
  • 2106 90 98 42Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99Duty: 9.000 % + EA
  • 2106 90 98 43OtherDuty: 9.000 % + EA
  • 2106 90 98 49OtherDuty: 9.000 % + EA
  • 2106 90 98 53Of a kind used in drink industriesDuty: 9.000 % + EA
  • 2106 90 98 60Calcium carbonateDuty: 9.000 % + EA
  • 2106 90 98 69OtherDuty: 9.000 % + EA

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.

Everything about importing into European Union

In other countries

National tariff lines under 2106.90 are live on border.bot for the United States (55 lines, also used by 1 other country).

The Harmonized System text for 2106.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2106.90?

The European Union tariff splits HS 2106.90 (food preparations not elsewhere specified or included) into 32 national lines: 2106 90 20 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 20 90 (other), 2106 90 30 10 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99), 2106 90 30 90 (other) and 28 others.

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.

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