Subheading · Chapter 21 · Heading 2105
2105.00: Ice cream and other edible ice, whether or not containing cocoa
Ice cream
2105.00 is the HS subheading for ice cream, under heading 2105 in chapter 21.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2105 00 10 00 Containing no milkfats or containing less than 3% by weight of such fats 8%
- 2105 00 91 00 3% or more but less than 7% 8%
- 2105 00 99 00 7% or more 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- 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))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 8% |
| 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 |
| CPTPP | Brunei, Chile, Japan, Malaysia, Mexico | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | 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–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–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | 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–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| DCTS Standard | Indonesia | 2.5% – 4.5% |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 16 GBP / 100 kg MAX 8% / 0% + 32 GBP / 100 kg MAX 8% / 0% + 45 GBP / 100 kg MAX 6% |
| UK–Iceland agreement | Iceland | 0% + 16 GBP / 100 kg MAX 8% / 0% + 31 GBP / 100 kg MAX 8% / 0% + 43 GBP / 100 kg MAX 6% |
| UK–Lebanon agreement | Lebanon | 0% + 16 GBP / 100 kg MAX 8% / 0% + 32 GBP / 100 kg MAX 8% / 0% + 45 GBP / 100 kg MAX 6% |
| UK–Norway agreement | Norway | 0% + 16 GBP / 100 kg MAX 8% / 0% + 31 GBP / 100 kg MAX 8% / 0% + 43 GBP / 100 kg MAX 6% |
| UK–Tunisia agreement | Tunisia | 0% + 16 GBP / 100 kg MAX 8% / 0% + 32 GBP / 100 kg MAX 8% / 0% + 45 GBP / 100 kg MAX 6% |
| UK–Türkiye agreementQuota | Türkiye | 0% + 16 GBP / 100 kg MAX 8% / 0% + 32 GBP / 100 kg MAX 8% / 0% + 45 GBP / 100 kg MAX 6% |
| UK–South Africa agreement | South Africa | 5.1% + 16 GBP / 100 kg MAX 8% / 4.5% + 32 GBP / 100 kg MAX 8% / 4.4% + 45 GBP / 100 kg MAX 6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £81m | 14.8% | +28.5% |
 Germany | £77.3m | 14.1% | +1.2% |
 Netherlands | £69m | 12.6% | -0.2% |
 Belgium | £53.9m | 9.9% | +16.1% |
 Italy | £52.3m | 9.6% | +26.7% |
 Poland | £39.9m | 7.3% | +13.1% |
 Slovenia | £38.8m | 7.1% | +11.6% |
 Spain | £38.4m | 7% | +2% |
Same subheading in other tariffs
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% Third-country duty 7 tariff lines · average 7.3% · 3× specific or compound duty 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 14.4% – 16.2% Third-country duty 2 tariff lines · average 15.3% 
Argentina 16% – 18% Third-country duty 6 tariff lines · average 17% 
Peru Free – 6% Third-country duty 2 tariff lines · average 3% 
New Zealand 5% Third-country duty 9 tariff lines · 6× specific or compound duty 
Japan 21% – 29.8% Third-country duty 8 tariff lines · average 24.5% 
Taiwan 10% – 16.5% Third-country duty 2 tariff lines · average 13.3% 
GCC 5% Third-country duty 2 tariff lines 
Switzerland specific or compound duty Third-country duty 7 tariff lines 
Norway 28% Third-country duty 3 tariff lines · 2× specific or compound duty 
North Macedonia specific or compound duty Third-country duty 3 tariff lines 
Nigeria 20% Third-country duty 1 tariff line 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% |
Import duty on this product around the world 162
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.
- 20%median duty
- 11number of duty-free countries (MFN)
- 75%highest: Guyana, Kiribati, Barbados
162
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 30% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 17% | 16% – 18% | 2023 · HS 2017 |
 Armenia | 10% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 4% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 57% | 20% – 75% | 2022 · HS 2017 |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 28% | 20% – 35% | 2023 |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 10% – 20% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 16%* | 2022 | |
 Botswana | 18% | 10% – 25% | 2023 |
| Brazil | 17% | 16% – 18% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 8% | 6.5% – 9.5% | 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 | 48% | 39% – 65% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 45% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 18% | 10% – 25% | 2023 |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 18%* | 15% – 20% | 2023 |
 Fiji | 32% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 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 | 75% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 35% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 3% | 0% – 4% | 2022 · HS 2017 |
 Jamaica | 20% | 2023 | |
| Japan | 25% | 21% – 30% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 40% | 2020 · HS 2017 | |
 Lesotho | 18% | 10% – 25% | 2023 |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 25%* | 10% – 35% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 5% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 30%* | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 15% | 2023 | |
 Montserrat | 30% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 18% | 10% – 25% | 2023 |
 Nauru | 30% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 40% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 15%* | 2023 | |
| Norway | 28% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 3% | 0% – 4% | 2017 · HS 2017 |
 Panama | 15% | 2023 | |
 Papua New Guinea | 20% | 2023 | |
 Paraguay | 17% | 16% – 18% | 2023 · HS 2017 |
| Peru | 3% | 0% – 6% | 2023 · HS 2017 |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 13% | 0% – 25% | 2023 |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 18% | 10% – 25% | 2023 |
 South Korea | 8% | 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 | 21%* | 8.1% – 29% | 2023 |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 29%* | 25% – 35% | 2023 |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 8.8% | 5% – 10% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 7.3% | 6% – 8% | 2023 |
| United States | 19% | 17% – 20% | 2023 |
 Uruguay | 17% | 16% – 18% | 2023 · HS 2017 |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 20% | 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
- 02233 Ice-cream & other edible ice, whether/not containing cocoa
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 22270 Ice cream and other edible ice
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2105.00 | unchanged |
| 2012 | 2105.00 | unchanged |
| 2007 | 2105.00 | unchanged |
| 2002 | 2105.00 | unchanged |
| 1996 | 2105.00 | unchanged |
| 1992 | 2105.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 34
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.
- N363876 U.S. CBP
The tariff classification of Frozen Mochi Ice Treats from Thailand
- N363878 U.S. CBP
The tariff classification of Frozen Mochi Ice Treats from Thailand
- N363869 U.S. CBP
The tariff classification of Frozen Mochi Ice Treats from Thailand
- N361687 U.S. CBP
The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada
- N359691 U.S. CBP
The tariff classification of Frozen Ice Cream Bars from Colombia
- N334874 U.S. CBP
The tariff classification of Frozen Dessert from United Kingdom
- 600012816 HMRC
Sorbet, No milkfats or dairy are included in this product. Sorbet is a frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is concentrated Mango fruit pulp. The product is a smooth, rich yellow colour. Packed in 4 litre…
- 600012817 HMRC
Sorbet. No milkfats or dairy are included in this product. Sorbet is a non-dairy frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is made with concentrated dragonfruit pulp. The product is a smooth, rich vibrant pink colour.…
- 600012818 HMRC
Sorbet No milkfats or dairy are included. Acai, Strawberry & Banana flavoured Sorbet. Sorbet is a non-dairy frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is made with concentrated Acai fruit pulp. The product is a smooth,…
- 600009896 HMRC
Product is a 300g tub of milk chocolate orange ice cream, swirled with chocolate sauce and coated in milk chocolate. It contains Water, Sugar, Reconstituted skimmed milk powder, Glucose syrup, Whey powder (from milk), Coconut fat, Cocoa powder, Glucose-fructose syrup, Cocoa paste, Cocoa butter,…
- 600009895 HMRC
Product is a pack of 4 ice creams on sticks. each stick is 85ml and is chocolate ice cream swirled with chocolate sauce and coated in milk chocolate flavoured with orange oil. It is made of Sugar, water, reconstituted skimmed milk powder, glucose syrup, cocoa butter, cocoa mass, whole milk powder,…
- 600009994 HMRC
Strawberry vegan ice cream. This is non dairy. Packaged in 100ml pots Ingredients UHT vegan non dairy Strawberry paste Sugar Fat
34 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.
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 2105.00 into 3 tariff lines; the duty is between 6% and 8% (average 7.3%).
In the EU Combined Nomenclature all 3 lines under subheading 2105.00 carry a specific or compound duty rather than a percentage.
165 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% – 8%.
Imports of ice cream into the UK came to £546.6m between September 2025 and August 2026 (up 12% on the year before); France supplied 15%, followed by Germany.
In 2024, countries exported ice cream worth US$6bn (+2.7% year on year).
The largest exporter was Germany (US$723m), followed by France.
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 subheading 2105.00, part of heading 2105, 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 2105.00 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 2105.00 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).
Which countries can export ice cream to the UK duty-free?
165 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% – 8% applies. Pick a country above to see its rate.
Where does the UK import ice cream from?
In the 12 months to August 2026, the largest suppliers were France (15%), Germany (14%) and Netherlands (13%), out of total imports of £546.6m.