EU Combined Nomenclature · CN code · HS 2103.90
Other sauces, condiments and seasonings
✓ 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 22% 
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–Canada agreementQuota | Canada | Free |
| EU–United States agreementQuota | United States | Free |
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €332.8m | 32.3% | -5.2% |
 Thailand | €197.8m | 19.2% | -0.5% |
 China | €87.4m | 8.5% | +1.8% |
 United States | €79.1m | 7.7% | -17.9% |
 Switzerland | €71.7m | 7% | +1.9% |
 Japan | €48m | 4.6% | -2.4% |
 Türkiye | €19.9m | 1.9% | +1.8% |
 South Korea | €19.6m | 1.9% | -3.4% |
2103.90 Sauces and preparations therefor: other
UK Free – 6% Third-country duty 6 tariff lines · average 4% Türkiye Free – 7.7% Third-country duty 6 tariff lines · average 5.1% USA Free – 7.5% General (MFN) 7 tariff lines · average 5.2% · 1× specific or compound duty 
Canada 8% – 11% Third-country duty 5 tariff lines · average 9.8% 
Mexico 20% Third-country duty 1 tariff line 
Brazil 14.4% – 16.2% Third-country duty 6 tariff lines · average 15.3% 
Argentina 16% – 18% Third-country duty 10 tariff lines · average 17.4% 
Peru Free Third-country duty 3 tariff lines 
New Zealand 5% Third-country duty 6 tariff lines Japan 7.2% – 12.8% Third-country duty 6 tariff lines · average 9.6% 
Taiwan 6.3% – 12% Third-country duty 7 tariff lines · average 10.5% 
GCC 5% Third-country duty 7 tariff lines Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines · 1× specific or compound duty 
North Macedonia 5% – 30% Third-country duty 6 tariff lines · average 17% · 1× specific or compound duty 
Nigeria 20% Third-country duty 3 tariff lines 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.
Application for Further Review of Protest No. 4601-24-137774; Tariff Classification of Certain Tomato Product
The tariff classification of a sauce from Spain
Revocation of HQ H259324, HQ H258812, NY 856914, and HQ 085838; Modification of NY N195658, NY D88850, NY 890395, and HQ 088976; Classification of sauces; Revocation by operation of law; Mondiv, Div. of Lassonde Specialties Inc. v. United States, 329 F. Supp. 3d 1331 (Ct. Int’l Trade 2018); Mild…
The tariff classification of fishcakes from Japan
A ready-to-eat pickled ginger condiment intended for use as a palate cleanser with sushi and other Asian dishes. The product is prepared from fresh, raw ginger that is processed by being cleaned, peeled, sliced, and pickled in a seasoned liquid containing water, salt, acids and sweeteners.…
Korean style fermented chili paste used in cooking. Also known as gochujang. Product is packed in 170g plastic tubs
A ready to eat condiment paste, with a strong distinctive flavour, used to enhance Sushi and other Asian dishes. Ingredients: Horseradish, water, corn oil, salt, lactose, wasabi powder, sweetener, acidity regulator, mustard extract, thickener (E415), and colouring, tartrazine and brilliant blue…
A red paste of roasted red peppers, kalamata olives, mixed with herbs, spices and extra virgin olive oil packed in glass jar 190G with a steel lid
126 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).
The products referred to in this subheading are concentrated liquid alcoholic preparations, deriving their particular flavour, which is both bitter and strongly aromatic, from the gentian roots used in their manufacture, in combination with various spices and aromatic substances.
These concentrated aromatic bitters constitute additives intended for use both as flavourings in drinks (cocktails, syrups, soft drinks, etc.) and as seasonings to be used in the same way as sauces and mixed condiments in cooked food and pastries (soups, prepared meat, fish or vegetable dishes, sauces, delicatessen products, fruit compotes and fruit salads, fruit tarts, desserts, sorbets, etc.).
These aromatic bitters are generally sold as ‘Angostura bitters’.
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 | Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less | Free | l alc. 100 % |
| 2025 | unchanged | Free | l alc. 100 % |
| 2024 | unchanged | Free | l alc. 100 % |
| 2023 | unchanged | Free | l alc. 100 % |
| 2022 | unchanged | Free | l alc. 100 % |
| 2021 | unchanged | Free | l alc. 100 % |
| 2020 | unchanged | Free | l alc. 100 % |
| 2019 | Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less | Free | l alc. 100 % |
CN code 2103 90 30 is a line of the EU Combined Nomenclature under HS subheading 2103.90 (sauces and preparations therefor: other).
The third-country duty is free, and quantities are declared in l alc. 100 %.
2 countries pay no duty in the EU thanks to trade agreements and preference schemes such as the EU–Canada agreement and 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 other sauces, condiments and seasonings (HS 2103.90) into the EU came to €1bn between September 2025 and August 2026 (down 2% on the year before); United Kingdom supplied 32%, followed by Thailand.
For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 0%–7.7%, the US duty is 0%–7.5%, the Canada duty is 8%–11%, 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%–12.8%, the Taiwan duty is 6.3%–12%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 5%–30% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2103.90 worth US$5bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$364m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is l alc. 100 %. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
2 countries have a preferential rate on this line, 2 of them at 0%, under the EU–Canada agreement and 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 2103.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$364m), followed by Thailand.
Everyday names, not part of the legal text.