EU Combined Nomenclature · CN code · HS 2104.20

2104 20 00

2104 20 00: Homogenised composite food preparations

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2104 Soups and broths and preparations therefor; homogenised composite food preparations:
  2. 2104 20 00 Homogenised composite food preparations

What you pay

Importing into EU

Customs duty 14.1% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 7
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 6

  • Anti-dumping dutyDefinitive anti-dumping duty 39.7%
    Only for
    2104 20 00 11 Monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate
    Applies to goods from
    China
    Legal act
    Regulation 0633/21
  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 8

  • Import controlVeterinary control
    Applies to goods from
    all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlVeterinary control
    Applies to goods from
    Faroe Islands, Greenland
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    Regulation 1548/17
    Documents
    • Y964 Goods other than those described in Annex XIa (Seafood) of Reg. (EU) 2017/1509
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    Regulation 0966/23
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    Regulation 2062/17
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

2104 20 00 11Monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate
2104 20 00 90Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
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.

Export measures 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export control on luxury goodsSanctions regime: Belarus Belarus Regulation 0765/06 1 July 2024
Export control on luxury goodsSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export control on luxury goodsSanctions regime: North Korea North Korea Regulation 2062/17 28 June 2018
Export control - CITES All third countries Regulation 0966/23 20 May 2023

TARIC data as of 26 October 2026

Import VAT in the EU member states

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 9% reduced rate
  • Croatia 5% reduced rate
  • 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 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 · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—14.1%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, 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 more

Bolivia, 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–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 3.5%
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

9.8%
Mercosur Argentina, Brazil, Paraguay, Uruguay 12.3%

EU: imports by month · HS 2104.20

last 12 months€7.4m+40.3% · previous 12 months
Average import price€4.20 per kg
Preferential rate35%
Jan 2024: €366kFeb 2024: €433kMar 2024: €451kApr 2024: €681kMay 2024: €574kJun 2024: €366kJul 2024: €624kAug 2024: €496kSept 2024: €383kOct 2024: €468kNov 2024: €406kDec 2024: €478kJan 2025: €406kFeb 2025: €518kMar 2025: €466kApr 2025: €501kMay 2025: €370kJun 2025: €392kJul 2025: €475kAug 2025: €396kSept 2025: €527kOct 2025: €568kNov 2025: €666kDec 2025: €649kJan 2026: €503kFeb 2026: €521kMar 2026: €559kApr 2026: €665kMay 2026: €952kJun 2026: €559kJul 2026: €466kAug 2026: €744k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €3.4m 45.5% +38.9%
Iran €510k 6.9% -18.6%
Côte d’Ivoire €457k 6.2% +23,925.8%
Israel €413k 5.6% +18.9%
China €361k 4.9% +21.1%
Türkiye €206k 2.8% -40.6%
Japan €201k 2.7% +118.5%
Switzerland €171k 2.3% +143.6%

Same subheading in other tariffs

2104.20 Homogenised composite food preparations

Binding rulings for similar goods

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.

  • N340949 U.S. CBP 17 July 2024 · 2104.20.10.00

    The tariff classification of organic baby foods from Chile

  • N332740 U.S. CBP 1 June 2023 · 2104.20.10.00

    The tariff classification of organic baby foods from the Czech Republic

  • H315436 U.S. CBP 11 June 2021 · 2104.20.10

    Tariff Classification of Organic Baby Foods; USMCA

  • 600013164 HMRC 28 May 2025 – 27 May 2028 · 2104 20 00 90

    Homogenised food preparation for babies and infants in 100g predominantly purple pouch, 7 months +. Ingredients: Organic Apples, Organic Coconut Milk Yogurt (Coconut Milk, Tapioca Starch, Non Dairy Milk Cultures), Organic Strawberries, Organic Oat Base (Water, Organic Oats), Organic Blackcurrants,…

Legal notes

Notes

Chapter notes: Chapter 21 →

CN Explanatory Notes

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.

2104 20 00 · Homogenised composite food preparations

The expression ‘homogenised composite food preparations’ is defined in note 3 to this chapter.

The phrase ‘Such preparations may contain a small quantity of visible pieces of ingredients’ in note 3 to chapter 21 does not imply that there is a fixed limit in percentage by weight or size for those visible pieces in order for the product to be covered by subheading 2104 20 00. The concept of ‘a small quantity of visible pieces of ingredients’ is to be interpreted on the basis of the objective characteristics of the product; it has to be assessed whether the visible pieces have been added in such a quantity that they constitute a considerable volume of the product. If so, the product would have to be classified elsewhere (for example, under heading 2005), since the product would have lost the character of a homogenised composite food preparation.

General notes to the chapter

MISCELLANEOUS EDIBLE PREPARATIONS

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

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Homogenised composite food preparations 14.1% —
2025 unchanged 14.1% —
2024 unchanged 14.1% —
2023 unchanged 14.1% —
2022 unchanged 14.1% —
2021 unchanged 14.1% —
2020 unchanged 14.1% —
2019 Homogenised composite food preparations 14.1% —

In the EU Combined Nomenclature, 2104 20 00 is one of 1 line under subheading 2104.20, homogenised composite food preparations.

The third-country duty is 14.1%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 14.1%; 138 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 EU, anti-dumping duty of 39.7% applies on top of the customs duty to goods from China.

In the 12 months to August 2026, the EU imported goods of subheading 2104.20 worth €7.4m (up 40% on the year before), at an average of €4.20 per kg; United Kingdom supplied 46%, followed by Iran.

For the same subheading, the UK duty is 14%, the Türkiye duty is 14.1%, the US duty is 2.5%–6.4%, the Canada duty is 11%, the Mexico duty is 10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 12%, the Taiwan duty is 5%–17%, the GCC duty is 5%, the North Macedonia duty is 5% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2104.20 worth US$328m in 2024.

Questions and answers

What is the EU import duty for CN code 2104 20 00?

The third-country duty in the EU Combined Nomenclature is 14.1%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2104 20 00?

152 countries have a preferential rate on this line, 138 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.

Do anti-dumping or other extra duties apply to 2104 20 00?

Additional duty of 50% on goods from Belarus and Russia; Anti-dumping duty of 39.7% on goods from China. These are charged on top of the customs duty.

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