Subheading · Chapter 20 · Heading 2004

2004.10

2004.10: Other vegetables prepared or preserved otherwise than: potatoes

Frozen prepared potatoes (fries)

Official description Potatoes

2004.10 is the HS subheading for frozen prepared potatoes (fries), under heading 2004 in chapter 20.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% – 16% standard rate · across 3 national lines depends on the country of origin

Additional duties and charges — Import requirements: 3

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2004 10 00 00 Potatoes
2004 10 10 00 Cooked, not otherwise prepared 14%
Other
2004 10 91 00 In the form of flour, meal or flakes 6%
2004 10 99 00 Other 16%

Additional duties and import rules

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

Import requirements 3

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 9009
- 9010
- 9017
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)
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))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
Tariff lines
on 2 of 3 lines

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	6% – 16%
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
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 agreementQuota	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–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Jordan agreement	Jordan	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreementQuota	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Mexico agreement	Mexico	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–Türkiye agreement	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free
UK–Switzerland agreement	Switzerland	Free
UK–Faroe Islands agreement	Faroe Islands	Free
UK–Iceland agreement	Iceland	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Norway agreement	Norway	Free
UK–Tunisia agreement	Tunisia	Free
CPTPP	Brunei, Malaysia, Mexico, New Zealand	1.2% – 3.2%
DCTS Standard	Indonesia	2.5% – 12.5%

UK: imports by month

last 12 months£981.3m-9% · previous 12 months

Average import price£1.21 per kg

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
Belgium	£628m	64%	-5.5%
Netherlands	£295.3m	30.1%	-14.5%
Germany	£21.9m	2.2%	-25.3%
Ireland	£13.2m	1.3%	-17.1%
Austria	£10.3m	1.1%	-6%
France	£3.3m	0.3%	-38.6%
Denmark	£2m	0.2%	+2.2%
Vietnam	£1.7m	0.2%	+377.8%

Same subheading in other tariffs

EU 14.4% – 17.6% Third-country duty 3 tariff lines · average 16% · 1× specific or compound duty

Türkiye 7.6% – 39% Third-country duty 4 tariff lines · average 18.4%

USA 6.4% – 8% General (MFN) 2 tariff lines · average 7.2%

World trade in 2024

2004.10 · US$14bn

Trade value (US$) no reported trade < US$385kUS$385k+US$3m+US$93m+> US$2bn

Exports: 129

Belgium: US$4bn
Netherlands: US$3bn
Canada: US$2bn
United States: US$2bn
France: US$689m
Germany: US$431m
Argentina: US$334m
Poland: US$280m
China: US$243m
India: US$221m
Egypt: US$214m
Austria: US$123m
Türkiye: US$93m
New Zealand: US$61m
United Kingdom: US$51m
Spain: US$32m
Australia: US$25m
Denmark: US$23m
Ireland: US$22m
Brazil: US$19m
South Africa: US$16m
Italy: US$13m
Russia: US$12m
Latvia: US$9m
Czechia: US$8m
Iran: US$7m
Sweden: US$5m
Portugal: US$4m
Lithuania: US$3m
Croatia: US$3m
Guatemala: US$3m
Indonesia: US$3m
Slovakia: US$3m
Japan: US$3m
Switzerland: US$3m
Hungary: US$2m
Vietnam: US$2m
Colombia: US$2m
South Korea: US$2m
Curaçao: US$2m
Saudi Arabia: US$2m
Malaysia: US$2m
Hong Kong SAR China: US$2m
United Arab Emirates: US$2m
Romania: US$2m
Thailand: US$1m
Bulgaria: US$1m
Greece: US$1m
Taiwan: US$1m
Slovenia: US$1m
Singapore: US$788k
Estonia: US$708k
Kuwait: US$688k
Serbia: US$676k
Iceland: US$604k
Israel: US$603k
Lebanon: US$570k
Zambia: US$547k
Luxembourg: US$538k
Pakistan: US$485k

Top exporters

Rank	Country	Value	Share
1	Belgium	US$4bn	30.4%
2	Netherlands	US$3bn	21.1%
3	Canada	US$2bn	14.9%
4	United States	US$2bn	11.6%
5	France	US$689m	5.1%
6	Germany	US$431m	3.2%
7	Argentina	US$334m	2.5%
8	Poland	US$280m	2.1%
9	China	US$243m	1.8%
10	India	US$221m	1.6%

Top importers

Rank	Country	Value	Share
1	United States	US$2bn	16.7%
2	United Kingdom	US$1bn	10.3%
3	France	US$900m	6.6%
4	Japan	US$691m	5.1%
5	Germany	US$601m	4.4%
6	Italy	US$477m	3.5%
7	Mexico	US$467m	3.4%
8	Brazil	US$457m	3.4%
9	Saudi Arabia	US$444m	3.3%
10	Netherlands	US$384m	2.8%

Binding rulings for similar goods 11

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.

N282634 U.S. CBP 17 February 2017 · 2004.10.80.40

The tariff classification of frozen prepared potatoes from United Kingdom
600012697 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

Steak cut chips Ingredients: potato 96% and sunflower oil The chips are pre fried and then frozen Packaging: plastic bag
600012705 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

French fries Ingredients: potato (92%), sunflower oil (4%), Modified Potato Starch, Rice Flour, Pea Fibre, Salt, Dextrin, Dextrose, Maltodextrin, Curcuma Powder This product is Pre fried and then frozen in bags for retail sale.
600012706 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

French fries Ingredients: Potato (91%), Sunflower Oil, Modified Potato Starch, Rice Flour, Dextrin, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Dextrose, Maltodextrin, Paprika Extract, Curcuma Powder, Thickener: Xanthan Gum. Frozen French Fries Pre Fried and then Frozen for retail sale…
600012707 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

Crinkle Fries 1.5kg Ingredients: Potato (96%), Sunflower Oil. Frozen Fries that are pre fried and then frozen. Packed in plastic bags for retail sale
600012708 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

Potato wedges 750g Ingredients: Potato (86%), SUNFLOWER OIL (4%), Rice Flour, Maize Flour, Modified Potato Starch, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Garlic Powder, Onion Powder, Paprika Powder, Ground Pepper, Cumin Extract, Cumin Seeds, Colour: Paprika Extract; Sugar,…
600012710 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

Straight Cut Chips 1.5kg Ingredients: Potato (96%), Sunflower Oil. Cut and pre fried before freezing Frozen in plastic bags for retail sale

11 rulings in total for this code

In the UK Global Tariff, subheading 2004.10 covers 3 tariff lines and the duty is between 6% and 16%.

The EU Combined Nomenclature divides subheading 2004.10 into 3 tariff lines; the duty is between 14.4% and 17.6% (average 16%). 1 line has a specific or compound duty.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6% – 16%; 164 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported frozen prepared potatoes (fries) worth £981.3m (down 9% on the year before), at an average of £1.21 per kg; Belgium supplied 64%, followed by Netherlands.

World trade in frozen prepared potatoes (fries) reached US$14bn in 2024, up 4.5% on 2023.

Belgium was the largest exporter with 30.4% of the total, ahead of the Netherlands.

Products classified here

chips, potato (frozen)

Questions and answers

What is the HS code for other vegetables prepared or preserved otherwise than: potatoes?

Other vegetables prepared or preserved otherwise than: potatoes fall under HS subheading 2004.10, part of heading 2004, in section IV of the Harmonized System.

What is the import duty on other vegetables prepared or preserved otherwise… in the UK?

Under the UK Global Tariff, imports under 2004.10 from countries without a preferential agreement are charged at 6% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other vegetables prepared or preserved otherwise… in the EU?

Under the EU Combined Nomenclature, imports under 2004.10 from countries without a preferential agreement are charged at 14.4% to 17.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other vegetables prepared or preserved otherwise…?

Belgium, with US$4bn in 2024 (30.4% of world exports).

Which countries can export frozen prepared potatoes (fries) to the UK duty-free?

164 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% – 16% applies. Pick a country above to see its rate.

Where does the UK import frozen prepared potatoes (fries) from?

In the 12 months to August 2026, the largest suppliers were Belgium (64%), Netherlands (30%) and Germany (2%), out of total imports of £981.3m.