Subheading · Chapter 21 · Heading 2101

2101.20

2101.20: Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté

Tea and maté extracts and preparations

2101.20 is the HS subheading for tea and maté extracts and preparations, under heading 2101 in chapter 21.

What you pay

Importing into UK

Customs duty 6% standard rate · across 8 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2101 20 00 00 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté
  2. 2101 20 20 00 Extracts, essences or concentrates 6%
  3. Preparations
  4. 2101 20 92 00 With a basis of extracts, essences or concentrates of tea or maté 6%
  5. 2101 20 92 10 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 6%
  6. Other 6%
  7. 2101 20 92 82 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 6%
  8. 2101 20 92 99 Other 6%
  9. 2101 20 98 00 Other 6%
  10. 2101 20 98 10 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 6%
  11. Other 6%
  12. 2101 20 98 85 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 6%
  13. Other 6%
  14. 2101 20 98 87 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 6%
  15. 2101 20 98 99 Other 6%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 8 lines

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 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 AmericaQuota 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
CPTPP Brunei, Japan, Malaysia 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
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland 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 agreement 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–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
UK–Faroe Islands agreement Faroe Islands Free
UK–Egypt agreementQuota Egypt Free

UK: imports by month

last 12 months£24.2m-6.7% · previous 12 months
Average import price£9.51 per kg
Jan 2024: £1.7mFeb 2024: £1.1mMar 2024: £2.1mApr 2024: £3.1mMay 2024: £4.4mJun 2024: £3.5mJul 2024: £2.8mAug 2024: £2.8mSept 2024: £1.8mOct 2024: £2.4mNov 2024: £3.1mDec 2024: £1.5mJan 2025: £1.8mFeb 2025: £1.5mMar 2025: £1.8mApr 2025: £1.6mMay 2025: £3mJun 2025: £1.6mJul 2025: £4mAug 2025: £1.6mSept 2025: £2.6mOct 2025: £2.2mNov 2025: £1.4mDec 2025: £1.1mJan 2026: £1.6mFeb 2026: £2mMar 2026: £1.8mApr 2026: £2.7mMay 2026: £2.9mJun 2026: £2.1mJul 2026: £2.2mAug 2026: £1.7m 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
Ireland £8.1m 33.7% -3.2%
United States £4m 16.5% -18.9%
Germany £3.9m 16% -2.4%
China £1.8m 7.2% +28.5%
Czechia £870k 3.6% +1,061.9%
India £861k 3.6% +47.2%
Poland £513k 2.1% +17.2%
Japan £454k 1.9% +24.5%

Same subheading in other tariffs

World trade in 2024

2101.20 · US$2bn

Trade value (US$) no reported trade < US$147kUS$147k+US$3m+US$21m+> US$93m

Exports: 157
  1. Ireland: US$287m
  2. United States: US$218m
  3. China: US$213m
  4. Netherlands: US$125m
  5. Germany: US$93m
  6. India: US$91m
  7. Canada: US$71m
  8. Malaysia: US$46m
  9. South Korea: US$37m
  10. Spain: US$36m
  11. Thailand: US$36m
  12. Sri Lanka: US$33m
  13. Japan: US$29m
  14. Poland: US$29m
  15. Chile: US$25m
  16. Kenya: US$21m
  17. Italy: US$18m
  18. Taiwan: US$17m
  19. Türkiye: US$14m
  20. Brazil: US$13m
  21. France: US$11m
  22. Austria: US$10m
  23. United Kingdom: US$9m
  24. Mexico: US$9m
  25. Singapore: US$9m
  26. Kazakhstan: US$8m
  27. Greece: US$8m
  28. Indonesia: US$8m
  29. Vietnam: US$7m
  30. Denmark: US$6m
  31. Argentina: US$6m
  32. El Salvador: US$5m
  33. Sweden: US$5m
  34. Tunisia: US$4m
  35. Czechia: US$4m
  36. Bulgaria: US$4m
  37. Switzerland: US$4m
  38. Belgium: US$3m
  39. Hong Kong SAR China: US$3m
  40. New Zealand: US$3m
  41. Australia: US$2m
  42. Lithuania: US$2m
  43. Venezuela: US$2m
  44. Pakistan: US$2m
  45. Romania: US$2m
  46. Hungary: US$2m
  47. Croatia: US$2m
  48. Philippines: US$2m
  49. Serbia: US$2m
  50. South Africa: US$2m
  51. Latvia: US$2m
  52. Portugal: US$1m
  53. Cyprus: US$1m
  54. United Arab Emirates: US$1m
  55. Myanmar (Burma): US$1m
  56. Egypt: US$1m
  57. Russia: US$953k
  58. Slovenia: US$947k
  59. Saudi Arabia: US$941k
  60. Jamaica: US$923k

Top exporters

RankCountryValueShare
1 Ireland US$287m 17.8%
2 United States US$218m 13.5%
3 China US$213m 13.2%
4 Netherlands US$125m 7.8%
5 Germany US$93m 5.8%
6 India US$91m 5.6%
7 Canada US$71m 4.4%
8 Malaysia US$46m 2.9%
9 South Korea US$37m 2.3%
10 Spain US$36m 2.2%

Top importers

RankCountryValueShare
1 United States US$243m 15.1%
2 Netherlands US$105m 6.5%
3 France US$77m 4.8%
4 Mexico US$69m 4.3%
5 Germany US$69m 4.3%
6 Ireland US$57m 3.6%
7 Canada US$49m 3.1%
8 Saudi Arabia US$43m 2.6%
9 United Kingdom US$40m 2.5%
10 South Korea US$38m 2.4%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 11%median duty
  • 25number of duty-free countries (MFN)
  • 60%highest: Uganda, Kiribati, South Korea

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 11% 2% – 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 11% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 11% 2021 · HS 2017
Belize 20% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 30% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 6% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 12% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 20% 2023
India 30% 2023
Indonesia 20% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 19% 8% – 30% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 40% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 11% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 31%* 18% – 54% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 3.3% 0% – 10% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 15% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 15% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 9% 7% – 10% 2023
Qatar 5% 2023
Russia 11% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 25% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 40% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 7% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 20%* 12% – 36% 2023
Syria 20% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 6% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 8.1% 0% – 10% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 30% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
07432 Extracts, essences & concentrates of tea/maté, & preparations with a basis of tea, maté,/their extracts, essences/concentrates.
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
23914 Extracts, essences and concentrates of tea or maté, and preparations with a basis thereof or with a basis of tea or maté
ISIC Rev. 4 activity
1079 Manufacture of other food products n.e.c.

Earlier HS editions

HSCode
20172101.20unchanged
20122101.20unchanged
20072101.20unchanged
20022101.20unchanged
19962101.20unchanged
19922101.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 18

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.

  • N340633 U.S. CBP 9 July 2024 · 2101.20.48.00

    The tariff classification of Dried Matcha Latte Mixes from Japan

  • N340007 U.S. CBP 4 June 2024 · 2101.20.90.00

    The tariff classification of Chi-Oka Matcha Green Tea Energy Drink Mix from Vietnam

  • N335577 U.S. CBP 10 October 2023 · 2101.20.90.00

    The tariff classification of Sugar Free Matcha Latte Mix from Japan

  • N315670 U.S. CBP 2 December 2020 · 2101.20.90.00

    The tariff classification of protein powders from Mexico

  • N304838 U.S. CBP 7 January 2020 · 2101.20.48.00

    The tariff classification of “Sweetened Tea” from India

  • N306886 U.S. CBP 18 November 2019 · 2101.20.54.00

    The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Instant Chai tea sticks from Mexico; Article 509. Correction to Ruling Number N305789

  • 600015013 HMRC 5 March 2026 – 4 March 2029 · 2101 20 98 10

    Lotus Leaf (He Ye) Spongegourd (Si Gua Lou) Tangerine Peel (Chen Pi) Rhubarb Root (Da Huang) Astragalus Root (Huang Qi) Hawthorn Fruit (Shan Zha) Fiverleaf Gynostemma Herb (Jiao Gu Lan) Genmaicha (Brown Rice) Stevia Leaf Oolong Tea

  • 600011997 HMRC 3 December 2024 – 2 December 2027 · 2101 20 98 10

    Unwind tea. This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Ingredients: Mint leaves Green tea Leaves Shatavari roots Ashwaganda roots

  • 600011711 HMRC 27 November 2024 – 26 November 2027 · 2101 20 98 10

    Bone & Joint Tea. This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Heen Aratha roots, Ginger roots, Garlic and Green tea

  • 600011930 HMRC 27 November 2024 – 26 November 2027 · 2101 20 98 10

    This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Ingredients: Aralu, Bulu, Neli, Green tea and turmaric

  • 600011931 HMRC 27 November 2024 – 26 November 2027 · 2101 20 98 10

    Slim fit tea. This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Ingredients: Garcinia, Senna leaves and Green tea

  • 600011932 HMRC 27 November 2024 – 26 November 2027 · 2101 20 98 10

    This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Ingredients: Curry Leaves, Heen bovitiya leaves, Yaki naran leaves and Green tea

18 rulings in total for this code

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. GB Tariff change

    UK Trade Tariff: measure changes on 64 commodity codes

    Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. 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

  4. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  5. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  6. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 2101.20 into 8 tariff lines; the duty is 6%.

In the EU Combined Nomenclature, subheading 2101.20 covers 3 tariff lines and the duty is 6%. 1 line has a specific or compound duty.

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%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of tea and maté extracts and preparations into the UK came to £24.2m between September 2025 and August 2026 (down 7% on the year before); Ireland supplied 34%, followed by United States.

In 2024, countries exported tea and maté extracts and preparations worth US$2bn (+6.5% year on year).

The largest exporter was Ireland (US$287m), followed by the United States.

Products classified here

Questions and answers

What is the HS code for extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté?

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté fall under HS subheading 2101.20, part of heading 2101, in section IV of the Harmonized System.

What is the import duty on extracts, essences and concentrates, of tea or… in the UK?

Under the UK Global Tariff, imports under 2101.20 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 extracts, essences and concentrates, of tea or… in the EU?

Under the EU Combined Nomenclature, imports under 2101.20 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most extracts, essences and concentrates, of tea or…?

Ireland, with US$287m in 2024 (17.8% of world exports).

Which countries can export tea and maté extracts and preparations 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.

Is there anti-dumping duty on tea and maté extracts and 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 tea and maté extracts and preparations from?

In the 12 months to August 2026, the largest suppliers were Ireland (34%), United States (17%) and Germany (16%), out of total imports of £24.2m.

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Typical products

Everyday names, not part of the legal text.