EU Combined Nomenclature · CN code · HS 2103.30
✓ 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 · 25 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| EU–United States agreementQuota | United States | Free |
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €8.4m | 29.7% | -8.6% |
 Switzerland | €7.8m | 27.6% | +231.1% |
 United States | €5.7m | 20% | -17.4% |
 Ukraine | €2.4m | 8.6% | +26.4% |
 Canada | €2.1m | 7.5% | +10.2% |
 Serbia | €1.1m | 3.8% | +15.2% |
 Russia | €230k | 0.8% | -15.8% |
 China | €170k | 0.6% | +58.5% |
2103.30 Mustard flour and meal and prepared mustard
UK Free – 8% Third-country duty 3 tariff lines · average 5.3% 
Türkiye Free – 9% Third-country duty 3 tariff lines · average 3% USA Free General (MFN) 2 tariff lines · 1× specific or compound duty Canada 3% – 9.5% Third-country duty 2 tariff lines · average 6.3% 
Mexico 20% Third-country duty 2 tariff lines 
Brazil 14.4% – 16.2% Third-country duty 3 tariff lines · average 15% 
Argentina 16% – 18% Third-country duty 5 tariff lines · average 17.2% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan 7.5% – 9% Third-country duty 2 tariff lines · average 8.3% 
Taiwan specific or compound duty Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines Switzerland Free Third-country duty 3 tariff lines · 2× specific or compound duty 
Norway Free Third-country duty 1 tariff line 
North Macedonia 25% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 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 prepared smooth chilli flavoured mustard. Ingredients include mustard flour, water, raw cane sugar, sea salt, cider vinegar, chilli powder, turmeric, concentrated lemon juice. Packaged in a 156ml glass jar with metal lid.
A spiced honey flavoured mustard. Ingredients include cider vinegar, honey, mustard flour, sunflower oil, mustard seed, raw cane sugar, black peppercorns, allspice and chillies. Packaged in a 156ml glass jar with metal lid.
A prepared smooth dijon mustard. Ingredients include water, mustard seed, spirit vinegar, salt, antioxidant: citric acid. Packaged in a 156ml glass jar with metal lid.
A smooth flavoured mustard. Ingredients include water, mustard seed, spirit vinegar, mustard flour, horseradish, salt, cider vinegar, turmeric, concentrated lemon juice and raw cane sugar. Packaged in a 156ml glass jar with metal lid.
10 rulings in total for this code
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 | Mustard flour and meal | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Mustard flour and meal | Free | — |
CN code 2103 30 10 is a line of the EU Combined Nomenclature under HS subheading 2103.30 (mustard flour and meal and prepared mustard).
The third-country duty is free, and quantities are declared in —.
1 country pays no duty in the EU thanks to trade agreements and preference schemes such as the EU–United States agreement, against a standard rate of Free.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 2103.30 into the EU came to €28.4m between September 2025 and August 2026 (up 17% on the year before); United Kingdom supplied 30%, followed by Switzerland.
For the same subheading, the UK duty is 0%–8%, the Türkiye duty is 0%–9%, the US duty is free, the Canada duty is 3%–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 0%–5%, the Japan duty is 7.5%–9%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2103.30 worth US$173m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$10m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
1 country has a preferential rate on this line, 1 of them at 0%, under the EU–United States agreement 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 2103.30 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$10m), followed by the United States.
Everyday names, not part of the legal text.