Subheading · Chapter 21 · Heading 2101
2101.12: Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
Coffee-based preparations
2101.12 is the HS subheading for coffee-based preparations, under heading 2101 in chapter 21.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2101 12 00 00 Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
- 2101 12 92 00 Preparations with a basis of these extracts, essences or concentrates of coffee 10%
- 2101 12 92 20 Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 2.5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch 10%
- Other 10%
- 2101 12 92 92 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 10%
- 2101 12 92 99 Other 10%
- 2101 12 98 00 Other 8%
- 2101 12 98 20 Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 2.5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch 8%
- Other 8%
- 2101 12 98 92 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8%
- Other 8%
- 2101 12 98 94 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 8%
- 2101 12 98 99 Other 8%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 2
- 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)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% – 10% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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 AmericaQuota | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| CPTPP | Brunei, Japan, Malaysia, Mexico | 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 agreementQuota | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreementQuota | 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–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 agreementQuota | 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–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free – 8% |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Egypt agreementQuota | Egypt | Free |
| DCTS Standard | Indonesia | 4.5% – 6.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £31.8m | 23.6% | -6.9% | |
| £27.7m | 20.6% | -0.8% | |
| £18.9m | 14% | -11.4% | |
| £18.7m | 13.9% | +9.9% | |
| £15m | 11.1% | +26% | |
| £5.9m | 4.4% | +53.7% | |
| £4.2m | 3.1% | -63.9% | |
| £2.8m | 2% | +23.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$589kUS$589k+US$10m+US$61m+> US$161m
Exports: 141
- Indonesia: US$466m
- Malaysia: US$333m
- Vietnam: US$185m
- Germany: US$161m
- Czechia: US$139m
- United Kingdom: US$134m
- Poland: US$128m
- United States: US$122m
- Hungary: US$118m
- Thailand: US$113m
- Spain: US$95m
- South Korea: US$62m
- Brazil: US$61m
- France: US$52m
- China: US$51m
- United Arab Emirates: US$50m
- Türkiye: US$47m
- Netherlands: US$41m
- Switzerland: US$40m
- Italy: US$37m
- Australia: US$24m
- Russia: US$21m
- Lithuania: US$20m
- Japan: US$20m
- Ukraine: US$19m
- Austria: US$18m
- Mexico: US$17m
- Serbia: US$14m
- India: US$13m
- Taiwan: US$13m
- Belgium: US$11m
- Portugal: US$11m
- Singapore: US$10m
- Egypt: US$10m
- South Africa: US$8m
- Kazakhstan: US$8m
- Colombia: US$7m
- Côte d’Ivoire: US$7m
- Saudi Arabia: US$6m
- Croatia: US$6m
- New Zealand: US$6m
- Denmark: US$5m
- Kuwait: US$5m
- Morocco: US$4m
- Sweden: US$4m
- Laos: US$4m
- Ireland: US$4m
- Philippines: US$3m
- Kenya: US$3m
- Slovenia: US$3m
- Romania: US$3m
- Hong Kong SAR China: US$3m
- Ghana: US$3m
- Greece: US$2m
- Latvia: US$2m
- Bahrain: US$2m
- Slovakia: US$2m
- Israel: US$2m
- Canada: US$2m
- Iran: US$2m
Trade value (US$) no reported trade < US$2mUS$2m+US$12m+US$35m+> US$89m
Imports: 215
- Philippines: US$343m
- United Kingdom: US$142m
- China: US$128m
- Germany: US$116m
- France: US$105m
- Canada: US$95m
- Indonesia: US$89m
- United States: US$80m
- Netherlands: US$63m
- Romania: US$57m
- Cambodia: US$57m
- Spain: US$53m
- Hong Kong SAR China: US$53m
- Saudi Arabia: US$47m
- Russia: US$46m
- Kuwait: US$41m
- United Arab Emirates: US$41m
- Malaysia: US$41m
- Australia: US$39m
- Italy: US$39m
- Argentina: US$37m
- Thailand: US$35m
- Singapore: US$35m
- Serbia: US$34m
- Hungary: US$32m
- Vietnam: US$30m
- Peru: US$30m
- Iraq: US$30m
- Taiwan: US$29m
- Belgium: US$28m
- Nigeria: US$27m
- New Zealand: US$26m
- Portugal: US$24m
- Kazakhstan: US$24m
- Bulgaria: US$23m
- Czechia: US$22m
- Lithuania: US$22m
- Poland: US$21m
- Uzbekistan: US$21m
- Laos: US$19m
- Bosnia & Herzegovina: US$19m
- Mexico: US$19m
- South Korea: US$19m
- Croatia: US$18m
- Slovakia: US$17m
- Switzerland: US$16m
- Ireland: US$15m
- Qatar: US$15m
- Austria: US$15m
- Lebanon: US$14m
- Bolivia: US$14m
- Turkmenistan: US$13m
- Papua New Guinea: US$12m
- Israel: US$12m
- Myanmar (Burma): US$11m
- Greece: US$11m
- Sweden: US$11m
- Slovenia: US$11m
- Japan: US$10m
- Chile: US$10m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$466m | 16.8% | |
| 2 | US$333m | 12% | |
| 3 | US$185m | 6.7% | |
| 4 | US$161m | 5.8% | |
| 5 | US$139m | 5% | |
| 6 | US$134m | 4.8% | |
| 7 | US$128m | 4.6% | |
| 8 | US$122m | 4.4% | |
| 9 | US$118m | 4.3% | |
| 10 | US$113m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$343m | 12.4% | |
| 2 | US$142m | 5.1% | |
| 3 | US$128m | 4.6% | |
| 4 | US$116m | 4.2% | |
| 5 | US$105m | 3.8% | |
| 6 | US$95m | 3.4% | |
| 7 | US$89m | 3.2% | |
| 8 | US$80m | 2.9% | |
| 9 | US$63m | 2.3% | |
| 10 | US$57m | 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.
- N360123 U.S. CBP
The tariff classification of 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes from Taiwan
- H308893 U.S. CBP
Internal Advice; Tariff Classification of Instant Coffee Mixes with Sugar
- H308080 U.S. CBP
Revocation of NY N303841 (classification of instant coffee mixes from Malaysia)
- N299280 U.S. CBP
The tariff classification of Powdered Cappuccino Mix from Canada
- 600014439 HMRC
A coffee concentrate intended for use to make iced coffee. It is composed of instant coffee, water, and other preservatives and flavourings. The concentrated is intended for dilution in a 1:5 Ratio with Milk. It comes in 500ml PET bottles.
In the UK Global Tariff, subheading 2101.12 covers 7 tariff lines and the duty is between 8% and 10%.
The EU Combined Nomenclature divides subheading 2101.12 into 2 tariff lines; the duty is 11.5%. 1 line has a specific or compound duty.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8% – 10%; 170 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported coffee-based preparations worth £134.9m (down 2% on the year before), at an average of £5.15 per kg; Poland supplied 24%, followed by Czechia.
World trade in coffee-based preparations reached US$3bn in 2024, up 4.6% on 2023.
Indonesia was the largest exporter with 16.8% of the total, ahead of Malaysia.
Questions and answers
What is the HS code for preparations with a basis of these extracts, essences or concentrates or with a basis of coffee?
Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee fall under HS subheading 2101.12, part of heading 2101, in section IV of the Harmonized System.
What is the import duty on preparations with a basis of these extracts… in the UK?
Under the UK Global Tariff, imports under 2101.12 from countries without a preferential agreement are charged at 8% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on preparations with a basis of these extracts… in the EU?
Under the EU Combined Nomenclature, imports under 2101.12 from countries without a preferential agreement are charged at 11.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most preparations with a basis of these extracts…?
Indonesia, with US$466m in 2024 (16.8% of world exports).
Which countries can export coffee-based preparations to the UK duty-free?
170 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 8% – 10% applies. Pick a country above to see its rate.
Is there anti-dumping duty on coffee-based preparations?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import coffee-based preparations from?
In the 12 months to August 2026, the largest suppliers were Poland (24%), Czechia (21%) and Hungary (14%), out of total imports of £134.9m.