# European Union tariff line 2106 90 51 10: Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99

> In the European Union tariff, line 2106 90 51 10 covers flavoured or coloured sugar syrups, lactose syrup, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. The general (MFN) duty rate is 14.000 EUR DTN. It falls under HS subheading 2106.90 in heading 21.06 (chapter 21).

Source: https://border.bot/countries/european-union/hs-codes/2106905110
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) / [2106 90 51 10](https://border.bot/countries/european-union/hs-codes/2106905110)

## Key facts

- Tariff line: 2106 90 51 10
- Covers: Flavoured or coloured sugar syrups, 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
- Preferential rates: From 0% (48 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [2106.90](https://border.bot/hs-codes/210690)

## What this line covers

In the European Union tariff, line 2106 90 51 10 covers flavoured or coloured sugar syrups, lactose syrup, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99.

Its legal text is “Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99”, read under “Other”, “Flavoured or coloured sugar syrups”, “Other” and “Lactose syrup”.

## How it is structured

It falls under HS subheading 2106.90 in heading 21.06 (chapter 21). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 21: Miscellaneous edible preparations
- Heading 21.06: Food preparations not elsewhere specified or included
- Subheading 2106.90: Other
- Within the subheading: Flavoured or coloured sugar syrups
- Within the subheading: Other
- Within the subheading: Lactose syrup
- Line 2106 90 51 10: Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99

## Duty

The general (MFN) duty rate is 14.000 EUR DTN.

The rate is published on 2106 90 51 00.

Duty-free entry applies to goods that qualify under 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…, and to goods from 42 origins.

A preferential rate of 0.000 EUR DTN applies to goods from Central America and Mexico.

A preferential rate of 11.200 EUR DTN applies to goods from Mercosur.

A preferential rate of 8.750 EUR DTN applies to goods from New Zealand.

A preferential rate of 1.750 EUR DTN applies to goods from Vietnam.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Liechtenstein (LI)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Ukraine (UA)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 0.000 EUR DTN: Central America (2200)
- 0.000 EUR DTN: Mexico (MX)
- 11.200 EUR DTN: Mercosur (5500)
- 8.750 EUR DTN: New Zealand (NZ)
- 1.750 EUR DTN: Vietnam (VN)

## 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)

## Other lines under 2106.90

- [2106 90 20 10](https://border.bot/countries/european-union/hs-codes/2106902010) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 20 90](https://border.bot/countries/european-union/hs-codes/2106902090) Other
- [2106 90 30 10](https://border.bot/countries/european-union/hs-codes/2106903010) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 30 90](https://border.bot/countries/european-union/hs-codes/2106903090) Other
- [2106 90 51 90](https://border.bot/countries/european-union/hs-codes/2106905190) Other
- [2106 90 55 10](https://border.bot/countries/european-union/hs-codes/2106905510) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 55 90](https://border.bot/countries/european-union/hs-codes/2106905590) Other
- [2106 90 59 10](https://border.bot/countries/european-union/hs-codes/2106905910) Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- [2106 90 59 92](https://border.bot/countries/european-union/hs-codes/2106905992) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 59 99](https://border.bot/countries/european-union/hs-codes/2106905999) Other
- [2106 90 92 40](https://border.bot/countries/european-union/hs-codes/2106909240) Hydrolysates of proteins and autolysates of yeast
- [2106 90 92 50](https://border.bot/countries/european-union/hs-codes/2106909250) 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
- [2106 90 92 55](https://border.bot/countries/european-union/hs-codes/2106909255) Calcium carbonate
- [2106 90 92 65](https://border.bot/countries/european-union/hs-codes/2106909265) Erythritol in blends with less than 10% of other products
- [2106 90 92 75](https://border.bot/countries/european-union/hs-codes/2106909275) 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
- [2106 90 92 85](https://border.bot/countries/european-union/hs-codes/2106909285) Other
- [2106 90 98 15](https://border.bot/countries/european-union/hs-codes/2106909815) Erythritol in blends with less than 10% of other products
- [2106 90 98 26](https://border.bot/countries/european-union/hs-codes/2106909826) Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
- [2106 90 98 28](https://border.bot/countries/european-union/hs-codes/2106909828) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 98 30](https://border.bot/countries/european-union/hs-codes/2106909830) Other
- [2106 90 98 33](https://border.bot/countries/european-union/hs-codes/2106909833) Other
- [2106 90 98 34](https://border.bot/countries/european-union/hs-codes/2106909834) Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
- [2106 90 98 35](https://border.bot/countries/european-union/hs-codes/2106909835) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 98 36](https://border.bot/countries/european-union/hs-codes/2106909836) Other
- [2106 90 98 38](https://border.bot/countries/european-union/hs-codes/2106909838) Other
- [2106 90 98 42](https://border.bot/countries/european-union/hs-codes/2106909842) Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- [2106 90 98 43](https://border.bot/countries/european-union/hs-codes/2106909843) Other
- [2106 90 98 49](https://border.bot/countries/european-union/hs-codes/2106909849) Other
- [2106 90 98 53](https://border.bot/countries/european-union/hs-codes/2106909853) Of a kind used in drink industries
- [2106 90 98 60](https://border.bot/countries/european-union/hs-codes/2106909860) Calcium carbonate
- [2106 90 98 69](https://border.bot/countries/european-union/hs-codes/2106909869) Other

- Previous line: [2106 90 30 90](https://border.bot/countries/european-union/hs-codes/2106903090) Other
- Next line: [2106 90 51 90](https://border.bot/countries/european-union/hs-codes/2106905190) Other

## Frequently asked questions

### What does tariff line 2106 90 51 10 cover in the European Union tariff?

In the European Union tariff, line 2106 90 51 10 covers flavoured or coloured sugar syrups, lactose syrup, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99.

### What is the general (MFN) duty on 2106 90 51 10 in the European Union?

The general (MFN) duty rate is 14.000 EUR DTN. The rate is published on 2106 90 51 00.

### Which preferential rates apply to 2106 90 51 10?

Duty-free entry applies to goods that qualify under 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…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 0.000 EUR DTN applies to goods from Central America and Mexico. A preferential rate of 11.200 EUR DTN applies to goods from Mercosur. A preferential rate of 8.750 EUR DTN applies to goods from New Zealand. A preferential rate of 1.750 EUR DTN applies to goods from Vietnam.

## 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/2106905110.json