Heading · Chapter 21
2105: Ice cream and other edible ice, whether or not containing cocoa
Heading 2105 has no further six-digit division: the whole heading is subheading 2105.00, in chapter 21 (miscellaneous edible preparations).
Duty rates compared
UK 6% – 8% Third-country duty 3 tariff lines · average 7.3% 
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 7.9% – 8.6% Third-country duty 6 tariff lines · average 8.2% 
USA 17% – 20% General (MFN) 7 tariff lines · average 19.4% · 2× specific or compound duty 
Canada 6.5% – 9.5% General (MFN) 7 tariff lines · average 7.3% · 3× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% – 16.2% General (MFN) 2 tariff lines · average 15.3% 
Argentina 16% – 18% General (MFN) 6 tariff lines · average 17% 
Peru Free – 6% General (MFN) 2 tariff lines · average 3% 
New Zealand 5% General (MFN) 9 tariff lines · 6× specific or compound duty 
Japan 21% – 29.8% General (MFN) 8 tariff lines · average 24.5% 
Taiwan 10% – 16.5% General (MFN) 2 tariff lines · average 13.3% 
GCC 5% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 7 tariff lines 
Norway 28% General (MFN) 3 tariff lines · 2× specific or compound duty 
North Macedonia specific or compound duty General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$5mUS$5m+US$34m+US$113m+> US$462m
Exports: 126
- Germany: US$723m
- France: US$712m
- Belgium: US$562m
- Netherlands: US$462m
- Poland: US$442m
- Italy: US$419m
- Spain: US$353m
- United States: US$257m
- Hungary: US$180m
- United Kingdom: US$161m
- Slovenia: US$138m
- Thailand: US$136m
- Serbia: US$113m
- South Korea: US$98m
- Türkiye: US$72m
- Sweden: US$70m
- Lithuania: US$68m
- Czechia: US$65m
- Guatemala: US$60m
- Japan: US$57m
- China: US$57m
- South Africa: US$57m
- New Zealand: US$56m
- United Arab Emirates: US$49m
- Brazil: US$49m
- Portugal: US$48m
- Ukraine: US$41m
- Luxembourg: US$40m
- Austria: US$38m
- Greece: US$36m
- Russia: US$34m
- Croatia: US$34m
- Kazakhstan: US$32m
- Canada: US$30m
- Ireland: US$30m
- Australia: US$29m
- Indonesia: US$28m
- Switzerland: US$27m
- Latvia: US$27m
- North Macedonia: US$20m
- Kuwait: US$20m
- Malaysia: US$20m
- Argentina: US$19m
- Romania: US$19m
- Denmark: US$15m
- Taiwan: US$15m
- Bulgaria: US$15m
- Philippines: US$15m
- Costa Rica: US$14m
- Mexico: US$14m
- India: US$12m
- Estonia: US$12m
- Moldova: US$11m
- El Salvador: US$8m
- Jordan: US$8m
- Saudi Arabia: US$8m
- Finland: US$8m
- Belarus: US$7m
- Egypt: US$7m
- Slovakia: US$7m
Trade value (US$) no reported trade < US$2mUS$2m+US$14m+US$76m+> US$252m
Imports: 221
- Germany: US$578m
- United Kingdom: US$561m
- France: US$377m
- Netherlands: US$323m
- Spain: US$286m
- United States: US$285m
- Belgium: US$252m
- Portugal: US$183m
- Poland: US$173m
- Italy: US$166m
- Austria: US$154m
- Australia: US$128m
- Sweden: US$127m
- Romania: US$113m
- Saudi Arabia: US$109m
- Czechia: US$108m
- Hungary: US$107m
- Mexico: US$99m
- China: US$98m
- Ireland: US$89m
- Denmark: US$84m
- Finland: US$78m
- Switzerland: US$76m
- Greece: US$76m
- South Korea: US$69m
- Slovakia: US$63m
- Singapore: US$62m
- Malaysia: US$61m
- Hong Kong SAR China: US$56m
- Taiwan: US$54m
- Bulgaria: US$54m
- United Arab Emirates: US$48m
- Philippines: US$47m
- Serbia: US$47m
- Luxembourg: US$47m
- Honduras: US$43m
- Israel: US$42m
- Croatia: US$38m
- New Zealand: US$36m
- Canada: US$34m
- Vietnam: US$33m
- Kazakhstan: US$31m
- Japan: US$30m
- Russia: US$29m
- Norway: US$28m
- Bosnia & Herzegovina: US$24m
- Lithuania: US$24m
- Cyprus: US$23m
- Qatar: US$23m
- Kuwait: US$21m
- Slovenia: US$20m
- El Salvador: US$19m
- Latvia: US$18m
- Thailand: US$16m
- Chile: US$15m
- Iraq: US$14m
- Estonia: US$14m
- Bahrain: US$14m
- North Macedonia: US$13m
- Montenegro: US$12m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$723m | 11.6% |
| 2 |  France | US$712m | 11.4% |
| 3 |  Belgium | US$562m | 9% |
| 4 |  Netherlands | US$462m | 7.4% |
| 5 |  Poland | US$442m | 7.1% |
| 6 |  Italy | US$419m | 6.7% |
| 7 |  Spain | US$353m | 5.7% |
| 8 | United States | US$257m | 4.1% |
| 9 |  Hungary | US$180m | 2.9% |
| 10 | United Kingdom | US$161m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$578m | 9.3% |
| 2 | United Kingdom | US$561m | 9% |
| 3 | France | US$377m | 6% |
| 4 | Netherlands | US$323m | 5.2% |
| 5 | Spain | US$286m | 4.6% |
| 6 | United States | US$285m | 4.6% |
| 7 | Belgium | US$252m | 4% |
| 8 |  Portugal | US$183m | 2.9% |
| 9 | Poland | US$173m | 2.8% |
| 10 | Italy | US$166m | 2.7% |
The UK Global Tariff divides heading 2105 into 3 tariff lines; the duty is between 6% and 8% (average 7.3%).
In the EU Combined Nomenclature all 3 lines under heading 2105 carry a specific or compound duty rather than a percentage.
The Turkish Customs Tariff Schedule divides heading 2105 into 6 tariff lines; the duty is between 7.9% and 8.6% (average 8.2%).
In the Harmonized Tariff Schedule of the United States, heading 2105 covers 7 tariff lines and the duty is between 17% and 20%. 2 lines have a specific or compound duty.
The Customs Tariff of Canada divides heading 2105 into 7 tariff lines; the duty is between 6.5% and 9.5% (average 7.3%). 3 lines have a specific or compound duty.
In the Mexican Tariff (TIGIE) the line under heading 2105 carries a specific or compound duty rather than a percentage.
The Brazilian Tariff (NCM/TEC) divides heading 2105 into 2 tariff lines; the duty is between 14.4% and 16.2% (average 15.3%).
In the Argentine Tariff (NCM-SIM), heading 2105 covers 6 tariff lines and the duty is between 16% and 18%.
The Customs Tariff of Peru divides heading 2105 into 2 tariff lines; the duty is between 0% and 6% (average 3%). 1 of them is duty-free.
In the Working Tariff Document of New Zealand, heading 2105 covers 9 tariff lines and the duty is 5%. 6 lines have a specific or compound duty.
The Customs Tariff Schedules of Japan divides heading 2105 into 8 tariff lines; the duty is between 21% and 29.8% (average 24.5%).
In the Customs Import Tariff of Taiwan, heading 2105 covers 2 tariff lines and the duty is between 10% and 16.5%.
The GCC Common Customs Tariff divides heading 2105 into 2 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares) all 7 lines under heading 2105 carry a specific or compound duty rather than a percentage.
The Customs Tariff of Norway divides heading 2105 into 3 tariff lines; the duty is 28%. 2 lines have a specific or compound duty.
In the Customs Tariff of North Macedonia all 3 lines under heading 2105 carry a specific or compound duty rather than a percentage.
The ECOWAS Common External Tariff (Nigeria) has one tariff line for heading 2105; the duty is 20%.
In 2024, countries exported heading 2105 goods worth US$6.2bn (+2.7% year on year).
The largest exporter was Germany (US$723m), followed by France.
The biggest buyer was Germany, with imports of US$578m.
The United Kingdom ranked 10th among 126 exporters with US$161m.
The United Kingdom imported US$561m.
Products classified here
Questions and answers
What is the HS code for ice cream and other edible ice, whether or not containing cocoa?
Ice cream and other edible ice, whether or not containing cocoa fall under HS heading 2105, part of chapter 21, in section IV of the Harmonized System.
What is the import duty on ice cream and other edible ice in the UK?
Under the UK Global Tariff, imports under 2105 from countries without a preferential agreement are charged at 6% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on ice cream and other edible ice in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 2105 from countries without a preferential agreement are charged at 7.9% to 8.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most ice cream and other edible ice?
Germany, with US$723m in 2024 (11.6% of world exports).