Subheading · Chapter 19 · Heading 1901

1901.10

1901.10: Preparations suitable for infants or young children, put up for retail sale

Infant formula and baby food (retail)

1901.10 is the HS subheading for infant formula and baby food (retail), under heading 1901 in chapter 19.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1901 10 00 00 Preparations suitable for infants or young children, put up for retail sale 6%

Additional duties and import rules

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

Import requirements 4

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • 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).
    • 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
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
  • Import controlImport control on genetically modified organisms (GMO) and products containing GMOs
    Applies to goods from
    China
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • 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))
    • Y062 Products which are not containing, consisting of or produced from rice (Commission Implementing Decision 2011/884/EU)
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
CPTPP Brunei, Japan, Malaysia, Mexico, Vietnam Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£205.7m-6% · previous 12 months
Average import price£4.64 per kg
Jan 2024: £13.5mFeb 2024: £16.1mMar 2024: £14mApr 2024: £17.7mMay 2024: £14mJun 2024: £18.5mJul 2024: £17.3mAug 2024: £18.4mSept 2024: £13.9mOct 2024: £16.1mNov 2024: £18mDec 2024: £18.2mJan 2025: £15.5mFeb 2025: £22.8mMar 2025: £24.3mApr 2025: £18mMay 2025: £17.5mJun 2025: £18.6mJul 2025: £20.4mAug 2025: £15.6mSept 2025: £18.6mOct 2025: £16.8mNov 2025: £19mDec 2025: £12.6mJan 2026: £13.2mFeb 2026: £17mMar 2026: £18.6mApr 2026: £19.3mMay 2026: £18.3mJun 2026: £20.1mJul 2026: £18.2mAug 2026: £14m 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
France £78.7m 38.2% +5.4%
Ireland £44.6m 21.7% -4.8%
Netherlands £26.1m 12.7% +6.9%
Poland £15.8m 7.7% -11.5%
Spain £13.3m 6.5% -20.4%
Germany £11m 5.3% -20.1%
Italy £5.6m 2.7% -30%
Austria £4.2m 2% -41.6%

Same subheading in other tariffs

World trade in 2024

1901.10 · US$11bn

Trade value (US$) no reported trade < US$811kUS$811k+US$21m+US$172m+> US$1bn

Exports: 142
  1. Netherlands: US$2bn
  2. New Zealand: US$1bn
  3. Germany: US$1bn
  4. Ireland: US$1bn
  5. France: US$1bn
  6. Mexico: US$371m
  7. Poland: US$369m
  8. Spain: US$303m
  9. United States: US$278m
  10. Switzerland: US$274m
  11. Singapore: US$213m
  12. Australia: US$178m
  13. United Kingdom: US$172m
  14. Denmark: US$172m
  15. Thailand: US$154m
  16. United Arab Emirates: US$109m
  17. Austria: US$93m
  18. China: US$91m
  19. Japan: US$90m
  20. Russia: US$83m
  21. South Korea: US$83m
  22. Indonesia: US$69m
  23. South Africa: US$67m
  24. Portugal: US$57m
  25. Chile: US$50m
  26. Saudi Arabia: US$49m
  27. Sweden: US$46m
  28. Brazil: US$38m
  29. Belgium: US$37m
  30. Malaysia: US$34m
  31. Philippines: US$33m
  32. Croatia: US$32m
  33. Czechia: US$30m
  34. Argentina: US$25m
  35. Italy: US$21m
  36. India: US$20m
  37. Kenya: US$17m
  38. Egypt: US$15m
  39. Estonia: US$15m
  40. Türkiye: US$15m
  41. Rwanda: US$14m
  42. Serbia: US$14m
  43. Hungary: US$12m
  44. Slovenia: US$12m
  45. Ghana: US$11m
  46. Latvia: US$11m
  47. Pakistan: US$11m
  48. Greece: US$10m
  49. Iran: US$9m
  50. Belarus: US$8m
  51. Lithuania: US$7m
  52. Luxembourg: US$5m
  53. Guatemala: US$5m
  54. Canada: US$5m
  55. Ukraine: US$4m
  56. Costa Rica: US$3m
  57. Burkina Faso: US$3m
  58. Morocco: US$3m
  59. Romania: US$2m
  60. Hong Kong SAR China: US$2m

Top exporters

RankCountryValueShare
1 Netherlands US$2bn 20.2%
2 New Zealand US$1bn 11.4%
3 Germany US$1bn 10.8%
4 Ireland US$1bn 10.6%
5 France US$1bn 10.4%
6 Mexico US$371m 3.5%
7 Poland US$369m 3.5%
8 Spain US$303m 2.9%
9 United States US$278m 2.6%
10 Switzerland US$274m 2.6%

Top importers

RankCountryValueShare
1 China US$3bn 32.9%
2 United States US$404m 3.8%
3 Saudi Arabia US$366m 3.5%
4 Canada US$275m 2.6%
5 Malaysia US$272m 2.6%
6 Vietnam US$262m 2.5%
7 Hong Kong SAR China US$253m 2.4%
8 United Kingdom US$251m 2.4%
9 France US$223m 2.1%
10 Netherlands US$218m 2.1%

Binding rulings for similar goods 5

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.

  • N326576 U.S. CBP 10 June 2022 · 1901.10.11.00

    The tariff classification of Infant Formula Powder from Australia

  • N314090 U.S. CBP 17 September 2020 · 1901.10.54.00

    The tariff classification of Toddler Milk Beverages from Austria

  • N277186 U.S. CBP 22 September 2016 · 1901.10.15.00

    The tariff classification of infant formula from the Netherlands

  • H268218 U.S. CBP 17 March 2016 · 1901.10.60.00

    Classification of Enfamil Ready-to-Use Infant formula

  • 600014218 HMRC 8 December 2025 – 7 December 2028 · 1901 10 00 00

    Yoghurt dessert. Made from organic ingredients, with a mixture of pureed, yogurt apples and bananas. Described as banana split flavour. Ingredients Greek yoghurt, bananas, apples, vanilla, natural banana flavouring. The mixture is packaged in a poly pouch, the weight is 90gms. The pouch measures…

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/888 of 20 April 2026 laying down rules for the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards opening and providing for the management of Union tariff quotas for products originating in Mercosur

    CELEX 32026R0888 · Source: eur-lex.europa.eu

  3. EU Classification · Applies from:

    Commission Implementing Regulation (EU) 2026/360 of 10 February 2026 concerning the classification of certain goods in the Combined Nomenclature

    CELEX 32026R0360 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 1901.10; the duty is 6%.

In the EU Combined Nomenclature the line under subheading 1901.10 carries a specific or compound duty rather than a percentage.

172 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

Imports of infant formula and baby food (retail) into the UK came to £205.7m between September 2025 and August 2026 (down 6% on the year before); France supplied 38%, followed by Ireland.

In 2024, countries exported infant formula and baby food (retail) worth US$11bn (−6.6% year on year).

The largest exporter was the Netherlands (US$2bn), followed by New Zealand.

Products classified here

Questions and answers

What is the HS code for preparations suitable for infants or young children, put up for retail sale?

Preparations suitable for infants or young children, put up for retail sale fall under HS subheading 1901.10, part of heading 1901, in section IV of the Harmonized System.

What is the import duty on preparations suitable for infants or young… in the UK?

Under the UK Global Tariff, imports under 1901.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on preparations suitable for infants or young… in the EU?

Under the Turkish Customs Tariff Schedule, imports under 1901.10 from countries without a preferential agreement are charged at 7.6%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most preparations suitable for infants or young…?

The Netherlands, with US$2bn in 2024 (20.2% of world exports).

Which countries can export infant formula and baby food (retail) to the UK duty-free?

172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.

Where does the UK import infant formula and baby food (retail) from?

In the 12 months to August 2026, the largest suppliers were France (38%), Ireland (22%) and Netherlands (13%), out of total imports of £205.7m.

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Typical products

Everyday names, not part of the legal text.