# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/210690
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 21](https://border.bot/countries/european-union/hs-codes/21) / [2106.90](https://border.bot/countries/european-union/hs-codes/210690)

## Key facts

- HS subheading: [2106.90](https://border.bot/hs-codes/210690)
- 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](https://border.bot/countries/european-union)
- Chapter: 21: Miscellaneous edible preparations

## 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 10](https://border.bot/countries/european-union/hs-codes/2106902010) Other, Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 17.300 % MIN 1.000 EUR ASV X
- [2106 90 20 90](https://border.bot/countries/european-union/hs-codes/2106902090) Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages, Other. Duty (MFN): 17.300 % MIN 1.000 EUR ASV X
- [2106 90 30 10](https://border.bot/countries/european-union/hs-codes/2106903010) Other, Flavoured or coloured sugar syrups, Isoglucose syrups, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 42.700 EUR DTN M
- [2106 90 30 90](https://border.bot/countries/european-union/hs-codes/2106903090) Flavoured or coloured sugar syrups, Isoglucose syrups, Other. Duty (MFN): 42.700 EUR DTN M
- [2106 90 51 10](https://border.bot/countries/european-union/hs-codes/2106905110) Other, Flavoured or coloured sugar syrups, Other, Lactose syrup, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 14.000 EUR DTN
- [2106 90 51 90](https://border.bot/countries/european-union/hs-codes/2106905190) Flavoured or coloured sugar syrups, Lactose syrup, Other. Duty (MFN): 14.000 EUR DTN
- [2106 90 55 10](https://border.bot/countries/european-union/hs-codes/2106905510) Other, Flavoured or coloured sugar syrups, Other, Glucose syrup and maltodextrine syrup, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 20.000 EUR DTN
- [2106 90 55 90](https://border.bot/countries/european-union/hs-codes/2106905590) Flavoured or coloured sugar syrups, Glucose syrup and maltodextrine syrup, Other. Duty (MFN): 20.000 EUR DTN
- [2106 90 59 10](https://border.bot/countries/european-union/hs-codes/2106905910) Other, Flavoured or coloured sugar syrups, Other, Other, Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. Duty (MFN): 0.400 EUR DTN Z
- [2106 90 59 92](https://border.bot/countries/european-union/hs-codes/2106905992) Other, Flavoured or coloured sugar syrups, Other, Other, Other, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 0.400 EUR DTN Z
- [2106 90 59 99](https://border.bot/countries/european-union/hs-codes/2106905999) Flavoured or coloured sugar syrups, Other. Duty (MFN): 0.400 EUR DTN Z
- [2106 90 92 40](https://border.bot/countries/european-union/hs-codes/2106909240) Other, Other, Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Hydrolysates of proteins and autolysates of yeast. Duty (MFN): 12.8%
- [2106 90 92 50](https://border.bot/countries/european-union/hs-codes/2106909250) Other, Other, Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Casein 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 Da. Duty (MFN): 12.8%
- [2106 90 92 55](https://border.bot/countries/european-union/hs-codes/2106909255) Other, Other, Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Calcium carbonate. Duty (MFN): 12.8%
- [2106 90 92 65](https://border.bot/countries/european-union/hs-codes/2106909265) Other, Other, Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Other, Erythritol in blends with less than 10% of other products. Duty (MFN): 12.8%
- [2106 90 92 75](https://border.bot/countries/european-union/hs-codes/2106909275) Other, Other, Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Other, High 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 not. Duty (MFN): 12.8%
- [2106 90 92 85](https://border.bot/countries/european-union/hs-codes/2106909285) Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch, Other. Duty (MFN): 12.8%
- [2106 90 98 15](https://border.bot/countries/european-union/hs-codes/2106909815) Other, Other, Other, Erythritol in blends with less than 10% of other products. Duty (MFN): 9.000 % + EA
- [2106 90 98 26](https://border.bot/countries/european-union/hs-codes/2106909826) Other, Other, Other, Containing 26 % or more by weight of milkfat, In immediate packings of a net capacity of 1 kg or less, Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose. Duty (MFN): 9.000 % + EA
- [2106 90 98 28](https://border.bot/countries/european-union/hs-codes/2106909828) Other, Other, Other, Containing 26 % or more by weight of milkfat, In immediate packings of a net capacity of 1 kg or less, Other, Containing less than 70 % by weight of sugar, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 9.000 % + EA
- [2106 90 98 30](https://border.bot/countries/european-union/hs-codes/2106909830) Containing 26 % or more by weight of milkfat, In immediate packings of a net capacity of 1 kg or less, Containing less than 70 % by weight of sugar, Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 33](https://border.bot/countries/european-union/hs-codes/2106909833) Containing 26 % or more by weight of milkfat, In immediate packings of a net capacity of 1 kg or less, Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 34](https://border.bot/countries/european-union/hs-codes/2106909834) Other, Other, Other, Containing 26 % or more by weight of milkfat, Other, Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose. Duty (MFN): 9.000 % + EA
- [2106 90 98 35](https://border.bot/countries/european-union/hs-codes/2106909835) Other, Other, Other, Containing 26 % or more by weight of milkfat, Other, Other, Containing less than 70 % by weight of sugar, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 9.000 % + EA
- [2106 90 98 36](https://border.bot/countries/european-union/hs-codes/2106909836) Containing 26 % or more by weight of milkfat, Containing less than 70 % by weight of sugar, Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 38](https://border.bot/countries/european-union/hs-codes/2106909838) Containing 26 % or more by weight of milkfat, Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 42](https://border.bot/countries/european-union/hs-codes/2106909842) Other, Other, Other, Other, Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose, Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Duty (MFN): 9.000 % + EA
- [2106 90 98 43](https://border.bot/countries/european-union/hs-codes/2106909843) Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose, Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 49](https://border.bot/countries/european-union/hs-codes/2106909849) Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Other. Duty (MFN): 9.000 % + EA
- [2106 90 98 53](https://border.bot/countries/european-union/hs-codes/2106909853) Other, Other, Other, Other, Other, Of a kind used in drink industries. Duty (MFN): 9.000 % + EA
- [2106 90 98 60](https://border.bot/countries/european-union/hs-codes/2106909860) Other, Other, Other, Other, Other, Other, Calcium carbonate. Duty (MFN): 9.000 % + EA
- [2106 90 98 69](https://border.bot/countries/european-union/hs-codes/2106909869) Other. Duty (MFN): 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.

## 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).

- [United States](https://border.bot/countries/united-states/hs-codes/210690): 55 lines, used by 1 other country
- [The Harmonized System text for 2106.90](https://border.bot/hs-codes/210690)

- Previous subheading: [2106.10](https://border.bot/countries/european-union/hs-codes/210610) Protein concentrates and textured protein substances
- Next subheading: [2201.10](https://border.bot/countries/european-union/hs-codes/220110) Mineral waters and aerated waters

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/210690.json