Subheading · Chapter 21 · Heading 2104
2104.20: Homogenised composite food preparations
2104.20 is a six-digit subheading of heading 2104, soups and broths and preparations therefor, chapter 21.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2104 20 00 00 Homogenised composite food preparations 14%
- 2104 20 00 11 Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate 14%
- 2104 20 00 90 Other 14%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 6
- 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
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y964 Goods other than those described in Annex XIa (Seafood) of Reg. (EU) 2017/1509
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 14% |
| 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 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–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 | 9.8% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £23.2m | 59.3% | -21.9% |
 Spain | £7.6m | 19.3% | -16.7% |
 Italy | £3.2m | 8.3% | -24.6% |
 Germany | £1.2m | 3.1% | -45.5% |
 Estonia | £843k | 2.2% | +22.8% |
 Poland | £687k | 1.8% | +40.5% |
 Netherlands | £599k | 1.5% | -17.3% |
 Taiwan | £573k | 1.5% | -19% |
Same subheading in other tariffs
EU 14.1% Third-country duty 1 tariff line 
Türkiye 14.1% Third-country duty 1 tariff line 
USA 2.5% – 6.4% General (MFN) 2 tariff lines · average 4.5% 
Canada 11% General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 12% General (MFN) 1 tariff line Taiwan 5% – 17% General (MFN) 3 tariff lines · average 9% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway specific or compound duty General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$47kUS$47k+US$2m+US$11m+> US$34m
Exports: 150
- Germany: US$81m
- France: US$76m
- Chile: US$61m
- Spain: US$55m
- Slovakia: US$34m
- Poland: US$33m
- Netherlands: US$27m
- Italy: US$26m
- Hungary: US$23m
- Austria: US$22m
- United Kingdom: US$20m
- Czechia: US$19m
- United States: US$17m
- Belgium: US$13m
- New Zealand: US$11m
- United Arab Emirates: US$9m
- Saudi Arabia: US$8m
- Australia: US$7m
- Mexico: US$6m
- Thailand: US$6m
- Türkiye: US$6m
- China: US$6m
- Indonesia: US$6m
- Canada: US$6m
- Sweden: US$5m
- Finland: US$4m
- Colombia: US$4m
- Greece: US$4m
- Denmark: US$4m
- Egypt: US$4m
- Slovenia: US$3m
- Russia: US$3m
- Romania: US$3m
- South Korea: US$2m
- Japan: US$2m
- South Africa: US$2m
- Latvia: US$2m
- Portugal: US$2m
- Estonia: US$2m
- Malaysia: US$2m
- India: US$1m
- Taiwan: US$1m
- Vietnam: US$1m
- Ireland: US$1m
- Lithuania: US$1m
- Bulgaria: US$926k
- Iran: US$800k
- Singapore: US$753k
- Pakistan: US$687k
- Jordan: US$582k
- Israel: US$518k
- Bahrain: US$490k
- Switzerland: US$468k
- Sri Lanka: US$447k
- Serbia: US$414k
- Peru: US$396k
- Croatia: US$393k
- Guatemala: US$370k
- Uganda: US$300k
- Hong Kong SAR China: US$258k
Trade value (US$) no reported trade < US$283kUS$283k+US$2m+US$6m+> US$23m
Imports: 213
- United States: US$67m
- United Kingdom: US$60m
- Germany: US$56m
- Netherlands: US$39m
- Poland: US$32m
- Austria: US$24m
- Czechia: US$23m
- Canada: US$19m
- Saudi Arabia: US$17m
- Australia: US$17m
- Belgium: US$16m
- Sweden: US$15m
- Hungary: US$15m
- Italy: US$13m
- France: US$13m
- Spain: US$12m
- Portugal: US$12m
- Denmark: US$11m
- Slovakia: US$10m
- Nigeria: US$8m
- Romania: US$7m
- Norway: US$6m
- Qatar: US$6m
- Israel: US$6m
- Ghana: US$6m
- Bulgaria: US$5m
- Ireland: US$5m
- United Arab Emirates: US$5m
- Switzerland: US$5m
- New Zealand: US$5m
- Croatia: US$5m
- Yemen: US$4m
- Finland: US$4m
- Kuwait: US$3m
- Slovenia: US$3m
- Russia: US$3m
- Singapore: US$3m
- Hong Kong SAR China: US$3m
- Dominican Republic: US$3m
- Japan: US$3m
- Estonia: US$2m
- Jordan: US$2m
- Philippines: US$2m
- Ukraine: US$2m
- Brazil: US$2m
- China: US$2m
- Serbia: US$2m
- El Salvador: US$2m
- Bosnia & Herzegovina: US$2m
- Türkiye: US$2m
- Kenya: US$2m
- Panama: US$2m
- South Korea: US$2m
- North Macedonia: US$2m
- Kazakhstan: US$2m
- Luxembourg: US$2m
- Lithuania: US$2m
- Greece: US$2m
- Central African Republic: US$1m
- Vietnam: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$81m | 12.6% |
| 2 | France | US$76m | 11.8% |
| 3 |  Chile | US$61m | 9.5% |
| 4 | Spain | US$55m | 8.5% |
| 5 |  Slovakia | US$34m | 5.3% |
| 6 | Poland | US$33m | 5.1% |
| 7 | Netherlands | US$27m | 4.2% |
| 8 | Italy | US$26m | 4.1% |
| 9 |  Hungary | US$23m | 3.5% |
| 10 |  Austria | US$22m | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$67m | 10.5% |
| 2 | United Kingdom | US$60m | 9.4% |
| 3 | Germany | US$56m | 8.7% |
| 4 | Netherlands | US$39m | 6% |
| 5 | Poland | US$32m | 4.9% |
| 6 | Austria | US$24m | 3.7% |
| 7 |  Czechia | US$23m | 3.5% |
| 8 | Canada | US$19m | 3% |
| 9 |  Saudi Arabia | US$17m | 2.6% |
| 10 |  Australia | US$17m | 2.6% |
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.
- 14%median duty
- 22number of duty-free countries (MFN)
- 55%highest: Iran, Morocco, Sudan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 15% | 10% – 20% | 2021 · HS 2007 |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 5% | 0% – 10% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 4% | 2023 | |
 Azerbaijan | 10% | 5% – 15% | 2023 · HS 2017 |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 15% | 10% – 20% | 2022 · HS 2017 |
 Belarus | 5% | 0% – 10% | 2021 · HS 2017 |
 Belize | 15% | 10% – 20% | 2023 |
 Benin | 20% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 11% | 2023 | |
 Cape Verde | 10% | 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 | 5% | 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 | 10% | 2023 · HS 2017 | |
 Dominica | 15% | 10% – 20% | 2023 · HS 2017 |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 18% | 5% – 30% | 2019 · HS 2017 |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 14% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 15% | 10% – 20% | 2023 · HS 2012 |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 15% | 10% – 20% | 2023 · HS 2017 |
 Haiti | 5% | 0% – 10% | 2020 · HS 2017 |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 9.5%* | 4.6% – 19% | 2023 |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 15% | 10% – 20% | 2023 |
| Japan | 12% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 2023 |
 Kazakhstan | 2.5% | 0% – 5% | 2023 |
 Kenya | 25% | 2023 | |
 Kiribati | 30% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 0% – 10% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 10% | 0% – 20% | 2023 |
 Maldives | 25% | 0% – 50% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 5% | 0% – 10% | 2023 · HS 2017 |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 10% – 20% | 2023 · HS 2017 |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 8.3% | 1.5% – 15% | 2023 · HS 2017 |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 5% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 0% – 10% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 10% | 0% – 20% | 2020 · HS 2017 |
 São Tomé & Príncipe | 5% | 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 | 0% | 2023 | |
 South Korea | 30% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 18% | 10% – 25% | 2023 |
 St Lucia | 15% | 10% – 20% | 2023 · HS 2012 |
 St Pierre & Miquelon | 2.5% | 0% – 5% | 2021 · HS 2017 |
 St Vincent & the Grenadines | 15% | 10% – 20% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 15% | 10% – 20% | 2023 · HS 2007 |
| Switzerland | 5.2%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 15% | 10% – 20% | 2023 · HS 2012 |
| Türkiye | 14% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 14% | 2023 | |
| United States | 4.5% | 2.5% – 6.4% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 40% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 7.5% | 5% – 10% | 2017 · HS 2017 |
 Zambia | 5% | 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
- 09814 Homogenized composite food preparations
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 23991 Homogenized preparations of meat, vegetables, fruits or nuts; preparations of milk, flour, meal, starch or malt extract, for infant use n.e.c.; homogenized composite food preparations
- ISIC Rev. 4 activity
- 1079 Manufacture of other food products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2104.20 | unchanged |
| 2012 | 2104.20 | unchanged |
| 2007 | 2104.20 | unchanged |
| 2002 | 2104.20 | unchanged |
| 1996 | 2104.20 | unchanged |
| 1992 | 2104.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- N340949 U.S. CBP
The tariff classification of organic baby foods from Chile
- N332740 U.S. CBP
The tariff classification of organic baby foods from the Czech Republic
- H315436 U.S. CBP
Tariff Classification of Organic Baby Foods; USMCA
- 600013164 HMRC
Homogenised food preparation for babies and infants in 100g predominantly purple pouch, 7 months +. Ingredients: Organic Apples, Organic Coconut Milk Yogurt (Coconut Milk, Tapioca Starch, Non Dairy Milk Cultures), Organic Strawberries, Organic Oat Base (Water, Organic Oats), Organic Blackcurrants,…
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.
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 2104.20 covers 2 tariff lines and the duty is 14%.
The EU Combined Nomenclature has one tariff line for subheading 2104.20; the duty is 14.1%.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard 14%; 171 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 these goods worth £39.2m (down 20% on the year before), at an average of £4.44 per kg; France supplied 59%, followed by Spain.
World trade in these goods reached US$641m in 2024, down 4.3% on 2023.
Germany was the largest exporter with 12.6% of the total, ahead of France.
Questions and answers
What is the HS code for homogenised composite food preparations?
Homogenised composite food preparations fall under HS subheading 2104.20, part of heading 2104, in section IV of the Harmonized System.
What is the import duty on homogenised composite food preparations in the UK?
Under the UK Global Tariff, imports under 2104.20 from countries without a preferential agreement are charged at 14%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on homogenised composite food preparations in the EU?
Under the EU Combined Nomenclature, imports under 2104.20 from countries without a preferential agreement are charged at 14.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most homogenised composite food preparations?
Germany, with US$81m in 2024 (12.6% of world exports).
Which countries can export these goods to the UK duty-free?
171 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 14% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were France (59%), Spain (19%) and Italy (8%), out of total imports of £39.2m.