EU Combined Nomenclature · CN code · HS 2004.10
Frozen prepared potatoes (fries)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0945 | Switzerland | Free | 1 January 2026 – 31 December 2026 | 3,000,000 kg | 2,438,565 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 10% reduced rate 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 4% / 10% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 28 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 14.4% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreementQuota | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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 States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 10.9% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 12.6% |
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €44.2m | 84.7% | +4.7% |
 Türkiye | €1.3m | 2.5% | -11.1% |
 Vietnam | €1.1m | 2.1% | +35.5% |
 Serbia | €944k | 1.8% | +114.3% |
 South Korea | €840k | 1.6% | +104.6% |
 Egypt | €600k | 1.1% | -20.9% |
 China | €566k | 1.1% | -51.2% |
 United Arab Emirates | €446k | 0.9% | +93.8% |
2004.10 Other vegetables prepared or preserved otherwise than: potatoes
UK 6% – 16% Third-country duty 3 tariff lines · average 12% Türkiye 7.6% – 39% Third-country duty 4 tariff lines · average 18.4% 
USA 6.4% – 8% General (MFN) 2 tariff lines · average 7.2% 
Canada 6% General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 8.5% – 13.6% General (MFN) 3 tariff lines · average 10.4% 
Taiwan 12.5% – 18% General (MFN) 3 tariff lines · average 14.3% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 8 tariff lines 
Norway specific or compound duty General (MFN) 3 tariff lines 
North Macedonia 20% General (MFN) 3 tariff lines 
Nigeria 35% General (MFN) 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of frozen prepared potatoes from United Kingdom
Steak cut chips Ingredients: potato 96% and sunflower oil The chips are pre fried and then frozen Packaging: plastic bag
French fries Ingredients: potato (92%), sunflower oil (4%), Modified Potato Starch, Rice Flour, Pea Fibre, Salt, Dextrin, Dextrose, Maltodextrin, Curcuma Powder This product is Pre fried and then frozen in bags for retail sale.
French fries Ingredients: Potato (91%), Sunflower Oil, Modified Potato Starch, Rice Flour, Dextrin, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Dextrose, Maltodextrin, Paprika Extract, Curcuma Powder, Thickener: Xanthan Gum. Frozen French Fries Pre Fried and then Frozen for retail sale…
Crinkle Fries 1.5kg Ingredients: Potato (96%), Sunflower Oil. Frozen Fries that are pre fried and then frozen. Packed in plastic bags for retail sale
11 rulings in total for this code
1. This chapter does not cover:
(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) vegetable fats and oils (Chapter 15);
(c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(d) bakers' wares and other products of heading 1905; or
(e) homogenised composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).
4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
See note 3 to this chapter.
This heading does not cover preparations of products of heading 0714 which are not considered to be vegetables (subheading 2001 90 40, 2006 00 38, 2006 00 99 or 2008 99 91).
This subheading includes the products referred to in the HS Explanatory Note to heading 2004, second paragraph, (1).
General
This chapter covers snack-products ready for consumption, in the form of, for example, dried peas or peanuts which are only partially coated with dough and where the essential character of the product is consequently given by the vegetables, fruit, nuts or other parts of plants.
This chapter also covers cucumbers and gherkins that have undergone complete lactic fermentation.
However, cucumbers and gherkins which have not undergone complete lactic fermentation and which are provisionally preserved in brine are to be classified in subheading 0711 40 00 if they are not suitable for immediate consumption. In general, such products contain by weight at least 10 % of salt.
Note 4
For the determination of the dry-weight content of tomato juice, the analytical method set out in the Annex to Commission Regulation (EEC) No 1979/82 (OJ L 214, 22.7.1982, p. 12) is to be applied.
Additional note 1
In order to determine the acid content of the product, aliquot proportions of the liquid and solid parts of the goods should be homogenised.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Cooked, not otherwise prepared | 14.4% | — |
| 2025 | unchanged | 14.4% | — |
| 2024 | unchanged | 14.4% | — |
| 2023 | unchanged | 14.4% | — |
| 2022 | unchanged | 14.4% | — |
| 2021 | unchanged | 14.4% | — |
| 2020 | unchanged | 14.4% | — |
| 2019 | Cooked, not otherwise prepared | 14.4% | — |
CN code 2004 10 10 is a line of the EU Combined Nomenclature under HS subheading 2004.10 (other vegetables prepared or preserved otherwise than: potatoes).
The third-country duty is 14.4%, and quantities are declared in —.
133 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 14.4%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of frozen prepared potatoes (fries) (HS 2004.10) into the EU came to €52.2m between September 2025 and August 2026 (up 4% on the year before); United Kingdom supplied 85%, followed by Türkiye.
For the same subheading, the UK duty is 6%–16%, the Türkiye duty is 7.6%–39%, the US duty is 6.4%–8%, the Canada duty is 6%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 8.5%–13.6%, the Taiwan duty is 12.5%–18%, the GCC duty is 5%, the North Macedonia duty is 20% and the Nigeria duty is 35%.
EU member states imported goods of subheading 2004.10 worth US$4.5bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$46m.
The third-country duty in the EU Combined Nomenclature is 14.4%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
147 countries have a preferential rate on this line, 133 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2004.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$46m), followed by Egypt.
Everyday names, not part of the legal text.