2106 90 20: Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

Additional duties and import rules

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

TARIC subdivisions

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

Tariff quotas

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.

TARIC data as of 25 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 18% reduced rate
• Ireland 0% / 9% reduced rate
• Italy 10% reduced rate
• Latvia 12% reduced rate
• Lithuania 21%
• Luxembourg 3% reduced rate
• Malta 0% reduced rate
• Netherlands 9% reduced rate
• Poland 5% / 8% reduced rate
• Portugal 23%
• Romania 21%
• Slovakia 23%
• Slovenia 9.5% reduced rate
• Spain 10% reduced rate
• Sweden 6% reduced rate

TEDB · 25 October 2026

Preferential rates by country

EU: imports by month · HS 2106.90

last 12 months€3.4bn+0.9% · previous 12 months

Average import price€6.19 per kg

Preferential rate59%

Main suppliers, last 12 months

Country	Value	Share	Change
United Kingdom	€812.5m	23.6%	-0.4%
United States	€535.9m	15.6%	-4.5%
China	€396.2m	11.5%	+8.8%
Switzerland	€317.8m	9.2%	-11.3%
Türkiye	€181.5m	5.3%	-15.9%
Sri Lanka	€155.3m	4.5%	+19.6%
Indonesia	€118.5m	3.4%	+16.4%
Norway	€113.3m	3.3%	+1.8%

Same subheading in other tariffs

2106.90 Food preparations not elsewhere specified or included: other

UK 8% – 16% Third-country duty 32 tariff lines · average 9.7% · 9× specific or compound duty Türkiye 9% – 58.5% Third-country duty 10 tariff lines · average 31.4% · 1× specific or compound duty USA Free – 10% General (MFN) 42 tariff lines · average 8.4% · 28× specific or compound duty Canada Free – 10.5% Third-country duty 35 tariff lines · average 5.8% · 5× specific or compound duty Mexico 10% – 156% Third-country duty 13 tariff lines · average 26.9% · 2× specific or compound duty Brazil 12.6% – 16.2% Third-country duty 8 tariff lines · average 14.2% Argentina 12.6% – 18% Third-country duty 20 tariff lines · average 15.4% Peru Free – 6% Third-country duty 15 tariff lines · average 1.2% New Zealand Free – 5% Third-country duty 38 tariff lines · average 2% · 6× specific or compound duty Japan Free – 28% Third-country duty 43 tariff lines · average 17.4% · 15× specific or compound duty Taiwan 1% – 35% Third-country duty 22 tariff lines · average 17.2% · 1× specific or compound duty GCC Free – 5% Third-country duty 33 tariff lines · average 4.8% Switzerland specific or compound duty Third-country duty 29 tariff lines Norway Free – 19% Third-country duty 12 tariff lines · average 10.3% · 6× specific or compound duty North Macedonia 20% Third-country duty 7 tariff lines Nigeria 5% – 20% Third-country duty 8 tariff lines · average 15.6%

EU lines: 2106.90

• 2106 90 20Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages17,3 MIN 1 €/% vol/hl
• 2106 90 30Flavoured or coloured sugar syrups: isoglucose syrups42,7 €/100 kg/net mas
• 2106 90 51Flavoured or coloured sugar syrups: other, lactose syrup14 €/100 kg/net
• 2106 90 55Glucose syrup and maltodextrine syrup20 €/100 kg/net
• 2106 90 59Flavoured or coloured sugar syrups: other, other0,4 €/100 kg/net
• 2106 90 92Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch12.8%
• 2106 90 98Food preparations not elsewhere specified or included: other, other, other9 + EA

Binding rulings for similar goods

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.

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.

Questions and answers

Typical products

• ashwagandha supplement
• chewing gum (sugar free)
• cordials, non-alcoholic concentrates
• energy gel, supplement
• fish collagen tablets
• mincemeat
• multi vitamins, gummies
• protein bites, vegetarian
• sweeteners
• tofu
• vanilla flavouring

Everyday names, not part of the legal text.