Subheading · Chapter 21 · Heading 2103

2103.10

2103.10: Sauces and preparations therefor: soya sauce

Official description Soya sauce

2103.10 is a six-digit subheading of heading 2103, sauces and preparations therefor, chapter 21.

What you pay

Importing into UK

Customs duty 6% standard rate 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. 2103 10 00 00 Soya sauce 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
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435

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 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
CPTPP Brunei, 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 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–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 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–Vietnam agreement Vietnam 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£45.4m+3.6% · previous 12 months
Average import price£1.67 per kg
Jan 2024: £3.6mFeb 2024: £4mMar 2024: £3.7mApr 2024: £3.8mMay 2024: £4mJun 2024: £3.4mJul 2024: £3.6mAug 2024: £3.5mSept 2024: £4.2mOct 2024: £3.9mNov 2024: £3.5mDec 2024: £3.6mJan 2025: £3.4mFeb 2025: £3.8mMar 2025: £2.9mApr 2025: £4mMay 2025: £3.6mJun 2025: £3.4mJul 2025: £3.8mAug 2025: £3.7mSept 2025: £3.6mOct 2025: £3.5mNov 2025: £3.2mDec 2025: £3.4mJan 2026: £5.2mFeb 2026: £4.1mMar 2026: £3.7mApr 2026: £4mMay 2026: £3.9mJun 2026: £3.6mJul 2026: £3.8mAug 2026: £3.4m 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
Netherlands £14.3m 31.6% +4.4%
China £10.3m 22.7% +2.9%
Poland £6.4m 14.2% +12.9%
Japan £5.2m 11.4% -3.2%
Malaysia £2.5m 5.4% +12.5%
Hong Kong SAR China £1.5m 3.3% -26.4%
Thailand £1.5m 3.2% +4.1%
Ireland £780k 1.7% +4.8%

Same subheading in other tariffs

World trade in 2024

2103.10 · US$1bn

Trade value (US$) no reported trade < US$100kUS$100k+US$1m+US$20m+> US$75m

Exports: 142
  1. China: US$279m
  2. Netherlands: US$140m
  3. Japan: US$102m
  4. United States: US$75m
  5. Singapore: US$58m
  6. Germany: US$57m
  7. Thailand: US$56m
  8. Indonesia: US$32m
  9. Taiwan: US$29m
  10. Hong Kong SAR China: US$29m
  11. Malaysia: US$21m
  12. South Korea: US$20m
  13. Philippines: US$20m
  14. Canada: US$14m
  15. Poland: US$10m
  16. United Kingdom: US$9m
  17. Austria: US$8m
  18. Vietnam: US$7m
  19. Italy: US$5m
  20. Belgium: US$5m
  21. Czechia: US$5m
  22. France: US$4m
  23. Peru: US$3m
  24. Brazil: US$3m
  25. Sweden: US$3m
  26. Russia: US$3m
  27. Spain: US$3m
  28. Portugal: US$2m
  29. Denmark: US$2m
  30. Dominican Republic: US$2m
  31. India: US$2m
  32. South Africa: US$1m
  33. Latvia: US$1m
  34. Ukraine: US$856k
  35. Ireland: US$841k
  36. Guatemala: US$661k
  37. Ecuador: US$604k
  38. Honduras: US$597k
  39. Suriname: US$559k
  40. United Arab Emirates: US$524k
  41. Slovenia: US$468k
  42. Kazakhstan: US$458k
  43. Bulgaria: US$389k
  44. Australia: US$348k
  45. El Salvador: US$345k
  46. Pakistan: US$343k
  47. Cyprus: US$335k
  48. Türkiye: US$333k
  49. Costa Rica: US$310k
  50. Slovakia: US$274k
  51. New Zealand: US$237k
  52. Estonia: US$226k
  53. Switzerland: US$218k
  54. Hungary: US$193k
  55. Saudi Arabia: US$191k
  56. Serbia: US$177k
  57. Zambia: US$177k
  58. Greece: US$174k
  59. Mexico: US$125k
  60. Jamaica: US$111k

Top exporters

RankCountryValueShare
1 China US$279m 27.3%
2 Netherlands US$140m 13.7%
3 Japan US$102m 10%
4 United States US$75m 7.3%
5 Singapore US$58m 5.7%
6 Germany US$57m 5.5%
7 Thailand US$56m 5.5%
8 Indonesia US$32m 3.2%
9 Taiwan US$29m 2.8%
10 Hong Kong SAR China US$29m 2.8%

Top importers

RankCountryValueShare
1 United States US$139m 13.6%
2 France US$62m 6%
3 Germany US$57m 5.6%
4 United Kingdom US$56m 5.5%
5 Canada US$55m 5.4%
6 Australia US$47m 4.6%
7 Netherlands US$38m 3.7%
8 Italy US$34m 3.3%
9 Hong Kong SAR China US$29m 2.8%
10 Spain US$26m 2.5%

Import duty on this product around the world 165

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.

  • 15%median duty
  • 15number of duty-free countries (MFN)
  • 40%highest: Iran, Sudan, Vietnam

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 17% 16% – 18% 2023 · HS 2017
Armenia 8% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 8% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 15% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 2023
Brazil 17% 16% – 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 9.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
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 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 17% 14% – 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 5% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 7.7% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 15% 2023
Iran 40% 2020 · HS 2017
Israel 4% 2022 · HS 2017
Jamaica 20% 2023
Japan 7.2% 2023
Jordan 5% 2023
Kazakhstan 8% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 8% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 5% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 20%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 10% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 5% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 4% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 17% 16% – 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 8% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 5% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 19%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 7.7% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 15% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 3% 2023
Uruguay 17% 16% – 18% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 16% – 20% 2023 · HS 2017
Vietnam 32% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 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
09841 Soya sauce
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
23995 Sauces; mixed condiments; mustard flour and meal; prepared mustard
ISIC Rev. 4 activity
1079 Manufacture of other food products n.e.c.

Earlier HS editions

HSCode
20172103.10unchanged
20122103.10unchanged
20072103.10unchanged
20022103.10unchanged
19962103.10unchanged
19922103.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • 600016832 HMRC 22 September 2026 – 21 September 2029 · 2103 10 00 00

    A ready-to-consume liquid condiment which is intended for use as a seasoning or an accompaniment to food, with a pleasant, sweet, sour, and salty flavour. Ingredients: Water, soybeans, wheat, salt, sweeteners and flavour enhancers, high-fructose corn syrup, mirin, monosodium glutamate, sucralose,…

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 Tariff change

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. 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

  3. GB Tariff change

    Update to Autonomous Tariff Suspensions – 28 May 2026

    Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk

Rule changes →

Subheading 2103.10 is a single line in the UK Global Tariff, where the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 2103.10; the duty is 7.7%.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6%; 172 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 these goods worth £45.4m (up 4% on the year before), at an average of £1.67 per kg; Netherlands supplied 32%, followed by China.

World trade in these goods reached US$1bn in 2024, up 12.7% on 2023.

China was the largest exporter with 27.3% of the total, ahead of the Netherlands.

Products classified here

Questions and answers

What is the HS code for sauces and preparations therefor: soya sauce?

Sauces and preparations therefor: soya sauce fall under HS subheading 2103.10, part of heading 2103, in section IV of the Harmonized System.

What is the import duty on sauces and preparations therefor: soya sauce in the UK?

Under the UK Global Tariff, imports under 2103.10 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 sauces and preparations therefor: soya sauce in the EU?

Under the EU Combined Nomenclature, imports under 2103.10 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sauces and preparations therefor: soya sauce?

China, with US$279m in 2024 (27.3% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Netherlands (32%), China (23%) and Poland (14%), out of total imports of £45.4m.

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Typical products

Everyday names, not part of the legal text.