European Union tariff line 2106 90 59 92: Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
Last updated
Key facts
- Tariff line
- 2106 90 59 92
- Covers
- Flavoured or coloured sugar syrups, 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
- Preferential rates
- From 0% (44 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
- HS subheading
- 2106.90
Summary
In the European Union tariff, line 2106 90 59 92 covers flavoured or coloured sugar syrups, 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 0.400 EUR DTN Z. It falls under HS subheading 2106.90 in heading 21.06 (chapter 21).
What this line covers
In the European Union tariff, line 2106 90 59 92 covers flavoured or coloured sugar syrups, 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”, “Other” and “Other”.
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
- Other
- Within the subheading
- Other
- Line 2106 90 59 92
- 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 0.400 EUR DTN Z.
The rate is published on 2106 90 59 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 39 origins.
A preferential rate of 0.360 EUR DTN Z applies to goods from Mercosur.
A preferential rate of 0.300 EUR DTN Z applies to goods from Chile.
A preferential rate of 0.200 EUR DTN Z applies to goods from New Zealand.
A preferential rate of 0.050 EUR DTN Z applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 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% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 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% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0.360 EUR DTN Z | Mercosur (5500) |
| 0.300 EUR DTN Z | Chile (CL) |
| 0.200 EUR DTN Z | New Zealand (NZ) |
| 0.050 EUR DTN Z | 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.
Other lines under 2106.90
- 2106 90 20 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 20 90Other
- 2106 90 30 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 30 90Other
- 2106 90 51 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 51 90Other
- 2106 90 55 10Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 55 90Other
- 2106 90 59 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 2106 90 59 99Other
- 2106 90 92 40Hydrolysates of proteins and autolysates of yeast
- 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 Da
- 2106 90 92 55Calcium carbonate
- 2106 90 92 65Erythritol in blends with less than 10% of other products
- 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 not
- 2106 90 92 85Other
- 2106 90 98 15Erythritol in blends with less than 10% of other products
- 2106 90 98 26Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
- 2106 90 98 28Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 98 30Other
- 2106 90 98 33Other
- 2106 90 98 34Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
- 2106 90 98 35Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 98 36Other
- 2106 90 98 38Other
- 2106 90 98 42Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
- 2106 90 98 43Other
- 2106 90 98 49Other
- 2106 90 98 53Of a kind used in drink industries
- 2106 90 98 60Calcium carbonate
- 2106 90 98 69Other
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 States55 lines, used by 1 other country
Frequently asked questions
What does tariff line 2106 90 59 92 cover in the European Union tariff?
In the European Union tariff, line 2106 90 59 92 covers flavoured or coloured sugar syrups, 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 59 92 in the European Union?
The general (MFN) duty rate is 0.400 EUR DTN Z. The rate is published on 2106 90 59 00.
Which preferential rates apply to 2106 90 59 92?
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), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Samoa, Kosovo and Serbia. A preferential rate of 0.360 EUR DTN Z applies to goods from Mercosur. A preferential rate of 0.300 EUR DTN Z applies to goods from Chile. A preferential rate of 0.200 EUR DTN Z applies to goods from New Zealand. A preferential rate of 0.050 EUR DTN Z 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.