EU Combined Nomenclature · CN code · HS 2105.00

2105 00 99: Ice cream: 7 % or more

Ice cream

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

2105 00 Ice cream and other edible ice, whether or not containing cocoa:
Containing by weight of milkfats:
2105 00 99 7 % or more

Country of origin Valid on

What you pay

Importing into EU

Customs duty (7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net) standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 4

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 5

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 5

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))
- 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.
- 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.
- 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 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

Tariff quotas

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.

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 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% / 5% reduced rate
Netherlands 9% reduced rate
Poland 5% reduced rate
Portugal 23%
Romania 11% reduced rate
Slovakia 23%
Slovenia 9.5% reduced rate
Spain 10% reduced rate
Sweden 6% reduced rate

TEDB · 25 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)
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
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 agreement	Switzerland	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Cameroon agreement	Cameroon	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–Kenya agreement	Kenya	Free
EU–South Korea agreement	South Korea	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–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–Ukraine agreement	Ukraine	Free
EU–United States agreementQuota	United States	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	4.4 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
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	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
Mercosur	Argentina, Brazil, Paraguay, Uruguay	6.9 % + 47.25 EUR / 100 kg MAX 15.5 % + 6.03 EUR / 100 kg
EU–Chile agreement	Chile	0 % + 27 EUR / 100 kg MAX 8.9 % + 3.45 EUR / 100 kg
EU–Colombia agreement	Colombia	0 EUR / 100 kg
EU–Algeria agreement	Algeria	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Ecuador agreement	Ecuador	0 EUR / 100 kg
EU–Faroe Islands agreement	Faroe Islands	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Iceland agreement	Iceland	0 % + 52.4 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Japan agreement	Japan	2.4 % + 16.2 EUR / 100 kg MAX 5.3 % + 2.07 EUR / 100 kg
EU–Lebanon agreement	Lebanon	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Norway agreement	Norway	0 % + 52.4 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Tunisia agreement	Tunisia	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–Türkiye customs union	Türkiye	0 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg
EU–South Africa agreement	South Africa	4.4 % + 54 EUR / 100 kg MAX 17.8 % + 6.9 EUR / 100 kg

EU: imports by month · HS 2105.00

last 12 months€334.2m+15.4% · previous 12 months

Average import price€3.90 per kg

Preferential rate72%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
United Kingdom	€137.9m	41.3%	-1.2%
Serbia	€77.9m	23.3%	+3.3%
China	€42.2m	12.6%	+4,451.1%
Ukraine	€33.7m	10.1%	-0.5%
North Macedonia	€10.2m	3.1%	+21.3%
Brazil	€8.7m	2.6%	+66%
Switzerland	€7.3m	2.2%	-9.5%
South Korea	€5.5m	1.6%	+169.2%

Same subheading in other tariffs

2105.00 Ice cream and other edible ice, whether or not containing cocoa

UK 6% – 8% Third-country duty 3 tariff lines · average 7.3%

Türkiye 7.9% – 8.6% Third-country duty 6 tariff lines · average 8.2%

USA 17% – 20% General (MFN) 7 tariff lines · average 19.4% · 2× specific or compound duty

Canada 6.5% – 9.5% Third-country duty 7 tariff lines · average 7.3% · 3× specific or compound duty

Mexico specific or compound duty Third-country duty 1 tariff line

Brazil 14.4% – 16.2% Third-country duty 2 tariff lines · average 15.3%

Argentina 16% – 18% Third-country duty 6 tariff lines · average 17%

Peru Free – 6% Third-country duty 2 tariff lines · average 3%

New Zealand 5% Third-country duty 9 tariff lines · 6× specific or compound duty

Japan 21% – 29.8% Third-country duty 8 tariff lines · average 24.5%

Taiwan 10% – 16.5% Third-country duty 2 tariff lines · average 13.3%

GCC 5% Third-country duty 2 tariff lines

Switzerland specific or compound duty Third-country duty 7 tariff lines

Norway 28% Third-country duty 3 tariff lines · 2× specific or compound duty

North Macedonia specific or compound duty Third-country duty 3 tariff lines

Nigeria 20% Third-country duty 1 tariff line

EU lines: 2105.00

2105 00 10Containing no milkfats or containing less than 3 % by weight of such fats(8,6 + 20,2 €/100 kg/net) MAX (19,4 + 9,4 €/100 kg/net)
2105 00 913 % or more but less than 7 %(8 + 38,5 €/100 kg/net) MAX (18,1 + 7 €/100 kg/net)
2105 00 997 % or more(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)

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.

N363876 U.S. CBP 27 August 2026 · 2105.00.50.00

The tariff classification of Frozen Mochi Ice Treats from Thailand
N363878 U.S. CBP 26 August 2026 · 2105.00.50.00

The tariff classification of Frozen Mochi Ice Treats from Thailand
N363869 U.S. CBP 24 August 2026 · 2105.00.50.00

The tariff classification of Frozen Mochi Ice Treats from Thailand
N361687 U.S. CBP 3 June 2026 · 2105.00.30.00

The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada
600012816 HMRC 21 May 2025 – 20 May 2028 · 2105 00 10 90

Sorbet, No milkfats or dairy are included in this product. Sorbet is a frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is concentrated Mango fruit pulp. The product is a smooth, rich yellow colour. Packed in 4 litre…
600012817 HMRC 21 May 2025 – 20 May 2028 · 2105 00 10 00

Sorbet. No milkfats or dairy are included in this product. Sorbet is a non-dairy frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is made with concentrated dragonfruit pulp. The product is a smooth, rich vibrant pink colour.…
600012818 HMRC 21 May 2025 – 20 May 2028 · 2105 00 10 00

Sorbet No milkfats or dairy are included. Acai, Strawberry & Banana flavoured Sorbet. Sorbet is a non-dairy frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is made with concentrated Acai fruit pulp. The product is a smooth,…
600009896 HMRC 9 April 2024 – 8 April 2027 · 2105 00 10 00

Product is a 300g tub of milk chocolate orange ice cream, swirled with chocolate sauce and coated in milk chocolate. It contains Water, Sugar, Reconstituted skimmed milk powder, Glucose syrup, Whey powder (from milk), Coconut fat, Cocoa powder, Glucose-fructose syrup, Cocoa paste, Cocoa butter,…

34 rulings in total for this code

Legal 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.

2105 00 · Ice cream and other edible ice, whether or not containing cocoa

For the purposes of this heading, ‘ice cream and other edible ice’ means food preparations, whether or not put up for retail sale, whether or not containing cocoa or chocolate (even as a coating), which are in a solid or paste-like state as a result of freezing and which are intended to be eaten in that state.

The essential characteristic of these products is that they revert to a liquid or semi-liquid state at an ambient temperature of about 0 °C.

However, preparations which, although they have all the appearance of edible ices, do not possess the essential characteristic described above, fall in heading 1806, heading 1901 or heading 2106, as appropriate.

The products of this heading have very varied names (water ices, ice cream, cassata, Neapolitan slices, etc.) and are put up in varied forms; they may contain cocoa or chocolate, sugar, vegetable fat or milkfat, milk (whether or not skimmed), fruit, stabilisers, flavourings, colouring, etc.

The total content of these fats does not, in general exceed 15 % by weight of the finished product. However, certain specialities, for the manufacture of which a large proportion of cream is used, may contain by weight a total of about 20 % of fat.

In the production of certain edible ices, air is incorporated into the raw materials used in order to increase the volume of the finished product (expansion).

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 2105 00.

See also the HS Explanatory Note to heading 2105, especially with reference to exclusions.

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.

Year	Description	Third-country duty	Supplementary unit
2026	7 % or more	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2025	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2024	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2023	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2022	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2021	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2020	unchanged	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—
2019	7 % or more	(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)	—

CN code 2105 00 99 is a line of the EU Combined Nomenclature under HS subheading 2105.00 (ice cream and other edible ice, whether or not containing cocoa).

The third-country duty is a specific or compound duty: (7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net).

118 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 (7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net).

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of ice cream (HS 2105.00) into the EU came to €334.2m between September 2025 and August 2026 (up 15% on the year before); United Kingdom supplied 41%, followed by Serbia.

For the same subheading, the UK duty is 6%–8%, the Türkiye duty is 7.9%–8.6%, the US duty is 17%–20%, the Canada duty is 6.5%–9.5%, the Brazil duty is 14.4%–16.2%, the Argentina duty is 16%–18%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 21%–29.8%, the Taiwan duty is 10%–16.5%, the GCC duty is 5%, the Norway duty is 28% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2105.00 worth US$4bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$125m.

Questions and answers

What is the EU import duty for CN code 2105 00 99?

The third-country duty in the EU Combined Nomenclature is (7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net); 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 2105 00 99?

152 countries have a preferential rate on this line, 118 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 2105 00 99?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 2105.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$125m), followed by Serbia.

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