EU Combined Nomenclature · CN code · HS 2103.10
✓ 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 |
|---|---|---|---|---|---|---|
| 09.9016 | United States | Free · 0.1 EUR / 100 kg Z · 1.3% · 1.3 % + 3.18 EUR / 100 kg · 1.5% · 1.6 % + 3.56 EUR / 100 kg · 1.9% · 10.68 EUR / 100 kg M · 2 % + 13.5 EUR / 100 kg · 2 % + 9.63 EUR / 100 kg | 1 July 2026 – 30 June 2027 | 250,000,000 kg | 245,502,040 kg | Critical |
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 10% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 8% 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 · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 7.7% |
| 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 |
| EEA - European Economic Area | Iceland, Norway | 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 agreement | 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–Algeria agreement | Algeria | 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–Faroe Islands agreement | Faroe Islands | 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–Liechtenstein agreement | Liechtenstein | 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–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EU–United States agreementQuota | United States | 1.9% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 4.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 6.1% |
| Country | Value | Share | Change |
|---|---|---|---|
 China | €57.8m | 49.7% | +1.7% |
 Japan | €23.9m | 20.5% | -20.7% |
 Thailand | €10.5m | 9.1% | -2.3% |
 United Kingdom | €6.8m | 5.8% | +2.4% |
 South Korea | €2.4m | 2.1% | -5.2% |
 Hong Kong SAR China | €2.2m | 1.9% | +52.5% |
 Philippines | €1.5m | 1.3% | +3.7% |
 Indonesia | €1.5m | 1.3% | -40.2% |
2103.10 Sauces and preparations therefor: soya sauce
UK 6% Third-country duty 1 tariff line 
Türkiye 7.7% Third-country duty 1 tariff line 
USA 3% General (MFN) 1 tariff line 
Canada 9.5% General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% – 16.2% General (MFN) 2 tariff lines · average 15.3% 
Argentina 16% – 18% General (MFN) 2 tariff lines · average 17% 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line Japan 7.2% General (MFN) 1 tariff line 
Taiwan Free – 15% General (MFN) 2 tariff lines · average 7.5% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% 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.
A ready-to-consume liquid condiment which is intended for use as a seasoning or an accompaniment to food, with a pleasant, sweet, sour, and salty flavour. Ingredients: Water, soybeans, wheat, salt, sweeteners and flavour enhancers, high-fructose corn syrup, mirin, monosodium glutamate, sucralose,…
1. This chapter does not cover:
(a) mixed vegetables of heading 0712;
(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
(c) flavoured tea (heading 0902);
(e) food preparations, other than the products described in heading 2103 or 2104, 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);
(f) products of heading 2404;
(g) yeast put up as a medicament or other products of heading 3003 or 3004; or
(h) prepared enzymes of heading 3507.
2. Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.
3. For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
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.
This heading also includes products presented as sweet sauces of various tastes (e.g. caramel), if not included under a more specific heading (e.g. sauces containing cocoa of heading 1806, or flavoured or coloured sugar syrups of heading 2106). They can be used inter alia as dessert sauces or toppings (e.g. for ice creams or puddings).
General
Classification of ‘food supplements’ (as referred to in point (16) of the HS Explanatory Note to heading 2106), in particular other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements, is also to be seen in the light of the criteria set out in the judgment of the Court of Justice of the European Union in Joined Cases C-410/08 to C-412/08 (‘Swiss Caps’).
Additional note 1
This additional note covers in particular maltodextrins.
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 | Soya sauce | 7.7% | — |
| 2025 | unchanged | 7.7% | — |
| 2024 | unchanged | 7.7% | — |
| 2023 | unchanged | 7.7% | — |
| 2022 | unchanged | 7.7% | — |
| 2021 | unchanged | 7.7% | — |
| 2020 | unchanged | 7.7% | — |
| 2019 | Soya sauce | 7.7% | — |
In the EU Combined Nomenclature, 2103 10 00 is one of 1 line under subheading 2103.10, sauces and preparations therefor: soya sauce.
The third-country duty is 7.7%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 7.7%; 139 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 2103.10 worth €116.2m (down 7% on the year before), at an average of €1.39 per kg; China supplied 50%, followed by Japan.
For the same subheading, the UK duty is 6%, the Türkiye duty is 7.7%, the US duty is 3%, the Canada duty is 9.5%, the Mexico duty is 20%, the Brazil duty is 14.4%–16.2%, the Argentina duty is 16%–18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 7.2%, the Taiwan duty is 0%–15%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2103.10 worth US$323m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$5m.
The third-country duty in the EU Combined Nomenclature is 7.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
153 countries have a preferential rate on this line, 139 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 2103.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$53m), followed by Japan.
Everyday names, not part of the legal text.