2106.90: Food preparations not elsewhere specified or included: other

1. 2106 90 00 00 Other
2. 2106 90 20 00 Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages 16%l alc. 100%
3. 2106 90 20 10 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 16%l alc. 100%
4. 2106 90 20 90 Other 16%l alc. 100%
5. Flavoured or coloured sugar syrups
6. 2106 90 30 00 Isoglucose syrups 35.00 GBP / 100 kg/net mas
7. 2106 90 30 10 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 35 GBP / 100 kg/net mas
8. 2106 90 30 90 Other 35 GBP / 100 kg/net mas
9. Other
10. 2106 90 51 00 Lactose syrup 11.00 GBP / 100 kg
11. 2106 90 51 10 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 11 GBP / 100 kg
12. 2106 90 51 90 Other 11 GBP / 100 kg
13. 2106 90 55 00 Glucose syrup and maltodextrine syrup 16.00 GBP / 100 kg
14. 2106 90 55 10 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 16 GBP / 100 kg
15. 2106 90 55 90 Other 16 GBP / 100 kg
16. 2106 90 59 00 Other 0.30 GBP / 100 kg/net/%sacchar.
17. 2106 90 59 10 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 0.3 GBP / 100 kg/net/%sacchar.
18. Other 0.30 GBP / 100 kg/net/%sacchar.
19. 2106 90 59 92 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 0.3 GBP / 100 kg/net/%sacchar.
20. 2106 90 59 99 Other 0.3 GBP / 100 kg/net/%sacchar.
21. Other
22. 2106 90 92 00 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 12%
23. 2106 90 92 40 Hydrolysates of proteins and autolysates of yeast 12%
24. 2106 90 92 50 Casein protein hydrolysate consisting of: - by weight 20% or more but not more than 70% free amino acids, and - peptones of which by weight more than 90% having a molecular weight of not more than 2000 da 12%
25. 2106 90 92 55 Calcium carbonate 12%
26. Other 12%
27. 2106 90 92 65 Erythritol in blends with less than 10% of other products 12%
28. 2106 90 92 75 High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 12%
29. 2106 90 92 85 Other 12%
30. 2106 90 98 00 Other 8%
31. 2106 90 98 15 Erythritol in blends with less than 10% of other products 8%
32. Containing 26% or more by weight of milkfat 8%
33. In immediate packings of a net capacity of 1 kg or less 8%
34. 2106 90 98 26 Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose 8%
35. Other 8%
36. Containing less than 70% by weight of sugar 8%
37. 2106 90 98 28 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 8%
38. 2106 90 98 30 Other 8%
39. 2106 90 98 33 Other 8%
40. Other 8%
41. 2106 90 98 34 Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose 8%
42. Other 8%
43. Containing less than 70% by weight of sugar 8%
44. 2106 90 98 35 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 8%
45. 2106 90 98 36 Other 8%
46. 2106 90 98 38 Other 8%
47. Other 8%
48. Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
49. Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8%
50. 2106 90 98 42 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 8%
51. 2106 90 98 43 Other 8%
52. 2106 90 98 49 Other 8%
53. Other 8%
54. 2106 90 98 53 Of a kind used in drink industries 8%
55. Other 8%
56. 2106 90 98 60 Calcium carbonate 8%
57. 2106 90 98 69 Other 8%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£1.8bn+4.4% · previous 12 months

Average import price£4.16 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Germany	£276.5m	15.7%	+5%
Denmark	£183.5m	10.4%	-13.5%
Ireland	£152.8m	8.7%	-7.2%
Netherlands	£149.3m	8.5%	-3.3%
France	£117.8m	6.7%	+2.8%
United States	£113.5m	6.4%	+30.8%
Italy	£88.6m	5%	+8.5%
Belgium	£88.6m	5%	+19.6%

Same subheading in other tariffs

EU 12.8% Third-country duty 7 tariff lines · 6× specific or compound duty Türkiye 9% – 58.5% Third-country duty 10 tariff lines · average 31.4% · 1× specific or compound duty USA Free – 10% General (MFN) 42 tariff lines · average 8.4% · 28× specific or compound duty Canada Free – 10.5% Third-country duty 35 tariff lines · average 5.8% · 5× specific or compound duty Mexico 10% – 156% Third-country duty 13 tariff lines · average 26.9% · 2× specific or compound duty Brazil 12.6% – 16.2% Third-country duty 8 tariff lines · average 14.2% Argentina 12.6% – 18% Third-country duty 20 tariff lines · average 15.4% Peru Free – 6% Third-country duty 15 tariff lines · average 1.2% New Zealand Free – 5% Third-country duty 38 tariff lines · average 2% · 6× specific or compound duty Japan Free – 28% Third-country duty 43 tariff lines · average 17.4% · 15× specific or compound duty Taiwan 1% – 35% Third-country duty 22 tariff lines · average 17.2% · 1× specific or compound duty GCC Free – 5% Third-country duty 33 tariff lines · average 4.8% Switzerland specific or compound duty Third-country duty 29 tariff lines Norway Free – 19% Third-country duty 12 tariff lines · average 10.3% · 6× specific or compound duty North Macedonia 20% Third-country duty 7 tariff lines Nigeria 5% – 20% Third-country duty 8 tariff lines · average 15.6%

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	United States	US$8bn	12.6%
2	Germany	US$6bn	9.5%
3	Singapore	US$5bn	9%
4	Netherlands	US$4bn	6.4%
5	China	US$3bn	5.7%
6	Italy	US$2bn	3.7%
7	France	US$2bn	3.4%
8	Poland	US$2bn	3.3%
9	United Kingdom	US$2bn	2.9%
10	Canada	US$1bn	2.3%

Top importers

Rank	Country	Value	Share
1	United States	US$7bn	11.5%
2	China	US$4bn	6.4%
3	Germany	US$3bn	5%
4	Netherlands	US$2bn	3.6%
5	United Kingdom	US$2bn	3.4%
6	Canada	US$2bn	3.3%
7	South Korea	US$2bn	3.1%
8	France	US$2bn	2.6%
9	Australia	US$2bn	2.5%
10	Hong Kong SAR China	US$1bn	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.

• 13%median duty
• 8number of duty-free countries (MFN)
• 254%highest: Egypt, India, South Korea

164

Importing country	MFN duty	lines from – to	data year
Afghanistan	25%		2018 · HS 2012
Albania	2%		2023
Algeria	38%	15% – 60%	2023
Angola	10%	0% – 30%	2023 · HS 2017
Anguilla	14%	5% – 15%	2021 · HS 2017
Antigua & Barbuda	17%	5% – 20%	2021 · HS 2007
Argentina	17%	14% – 22%	2023 · HS 2017
Armenia	8.9%	5% – 12%	2023
Aruba	6%		2021 · HS 2012
Australia	4.5%	4% – 5%	2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	3.3%	0% – 20%	2022
Bahrain	4.7%	0% – 5%	2023
Bangladesh	25%		2023 · HS 2017
Barbados	16%	5% – 20%	2022 · HS 2017
Belarus	8.9%	5% – 12%	2021 · HS 2017
Belize	15%	0% – 20%	2023
Benin	16%	5% – 20%	2023
Bermuda	50%	15% – 75%	2023
Bhutan	10%		2022
Bolivia	12%	5% – 20%	2023 · HS 2017
Bosnia & Herzegovina	5.6%	5% – 10%	2022
Botswana	8.3%	0% – 20%	2023
Brazil	16%	14% – 18%	2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	16%	5% – 20%	2023
Burundi	7%	0% – 25%	2023
Cambodia	7%		2023 · HS 2017
Cameroon	17%	10% – 30%	2023
Canada	4.4%	0% – 11%	2023
Cape Verde	22%	5% – 30%	2023 · HS 2017
Cayman Islands	22%		2021 · HS 2002
Central African Republic	17%	10% – 30%	2023
Chad	17%	10% – 30%	2023
Chile	6%		2023 · HS 2017
China	9.4%	3% – 12%	2023
Colombia	11%	10% – 15%	2023 · HS 2017
Comoros	20%		2021 · HS 2017
Congo - Brazzaville	17%	10% – 30%	2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	9.3%	0% – 14%	2023
Côte d’Ivoire	16%	5% – 20%	2023 · HS 2017
Cuba	23%	15% – 30%	2023 · HS 2017
Dominica	18%	5% – 30%	2023 · HS 2017
Dominican Republic	5.7%	0% – 20%	2023
Ecuador	14%	0% – 20%	2023 · HS 2017
Egypt	254%	0% – 3,000%	2019 · HS 2017
El Salvador	6.5%	0% – 15%	2022
Equatorial Guinea	17%	10% – 30%	2023
Eswatini	8.3%	0% – 20%	2023
Ethiopia	15%	0% – 35%	2021 · HS 2017
European Union (27 countries)	13%		2023
Fiji	4.2%	0% – 5%	2023
Gabon	17%	10% – 30%	2023
Gambia	16%	5% – 20%	2023
Georgia	12%		2022 · HS 2017
Ghana	16%	5% – 20%	2023
Gibraltar	0%		2023 · HS 2017
Grenada	18%	5% – 35%	2023 · HS 2012
Guatemala	1.5%	0% – 15%	2023
Guinea	16%	5% – 20%	2023
Guinea-Bissau	16%	5% – 20%	2023
Guyana	25%	5% – 100%	2023 · HS 2017
Haiti	13%	5% – 20%	2020 · HS 2017
Honduras	6.5%	0% – 15%	2023
Hong Kong SAR China	0%		2023
Iceland	5.6%	0% – 20%	2023
India	150%		2023
Indonesia	43%	5% – 150%	2023
Iran	14%	5% – 40%	2020 · HS 2017
Israel	7.9%	0% – 40%	2022 · HS 2017
Jamaica	15%	0% – 20%	2023
Japan	19%	0% – 30%	2023
Jordan	4.3%	0% – 15%	2023
Kazakhstan	8.9%	5% – 10%	2023
Kenya	9%	0% – 25%	2023
Kiribati	65%		2023 · HS 2002
Kuwait	4.7%	0% – 5%	2023
Kyrgyzstan	8.9%	5% – 12%	2021 · HS 2017
Laos	1%		2023 · HS 2017
Lebanon	4%	0% – 5%	2020 · HS 2017
Lesotho	8.3%	0% – 20%	2023
Liberia	16%	5% – 20%	2023
Libya	6.3%	0% – 10%	2021 · HS 2017
Liechtenstein	27%*	8.3% – 108%	2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	18%	0% – 20%	2023
Malawi	20%	0% – 25%	2021 · HS 2017
Malaysia	13%	0% – 20%	2023
Maldives	6.7%	0% – 50%	2023
Mali	16%	5% – 20%	2023
Mauritania	16%	5% – 20%	2023 · HS 2017
Mauritius	0%		2023
Mexico	14%	10% – 20%	2023 · HS 2017
Micronesia	12%	3% – 25%	2021 · HS 2017
Moldova	11%	10% – 15%	2023 · HS 2017
Mongolia	5%		2023
Montserrat	17%	10% – 20%	2023 · HS 2017
Morocco	14%	10% – 40%	2023
Mozambique	14%	0% – 20%	2023
Myanmar (Burma)	15%	1.5% – 40%	2023 · HS 2017
Namibia	8.3%	0% – 20%	2023
Nauru	10%		2021 · HS 2017
Nepal	29%	10% – 40%	2023
New Zealand	2%	0% – 5%	2023
Nicaragua	7.6%	0% – 15%	2023
Niger	16%	5% – 20%	2023
Nigeria	16%	5% – 20%	2023
North Macedonia	20%		2023
Norway	10%	0% – 19%	2023
Oman	4.7%	0% – 5%	2023
Pakistan	19%	11% – 20%	2023
Palau	0%		2023 · HS 2012
Palestinian Territories	7.3%	0% – 40%	2017 · HS 2017
Panama	7.1%	0% – 15%	2023
Papua New Guinea	6.7%	0% – 15%	2023
Paraguay	15%	6% – 18%	2023 · HS 2017
Peru	1.2%	0% – 6%	2023 · HS 2017
Philippines	6.2%	1% – 10%	2023
Qatar	4.7%	0% – 5%	2023
Russia	8.9%	5% – 12%	2021 · HS 2017
Rwanda	12%	0% – 25%	2023
Samoa	18%	5% – 20%	2020 · HS 2017
São Tomé & Príncipe	20%		2019 · HS 2017
Saudi Arabia	4.8%	0% – 5%	2023
Senegal	16%	5% – 20%	2023
Seychelles	8.3%	0% – 25%	2023
Sierra Leone	16%	5% – 20%	2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	13%	5% – 25%	2023 · HS 2017
South Africa	8.3%	0% – 20%	2023
South Korea	84%	8% – 754%	2023
Sri Lanka	12%	0% – 20%	2023
St Kitts & Nevis	17%	0% – 25%	2023
St Lucia	17%	0% – 30%	2023 · HS 2012
St Pierre & Miquelon	6%		2021 · HS 2017
St Vincent & the Grenadines	18%	5% – 30%	2023
Sudan	19%	3% – 40%	2021 · HS 2017
Suriname	17%	5% – 25%	2023 · HS 2007
Switzerland	27%*	8% – 110%	2023
Syria	16%	10% – 30%	2020 · HS 2012
Tajikistan	15%		2021 · HS 2012
Tanzania	7%	0% – 25%	2023
Thailand	18%	1% – 60%	2023
Togo	16%	5% – 20%	2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	14%	0% – 20%	2023 · HS 2012
Türkiye	49%	13% – 59%	2023
Tuvalu	15%		2017 · HS 2017
Uganda	7%	0% – 25%	2023
Ukraine	6.4%	0% – 10%	2023 · HS 2017
United Arab Emirates	4.7%	0% – 5%	2023
United Kingdom	9.4%	8% – 16%	2023
United States	8.4%	0% – 10%	2023
Uruguay	14%	0% – 18%	2023 · HS 2017
Uzbekistan	30%		2021 · HS 2017
Vanuatu	15%		2023
Venezuela	16%	14% – 18%	2023 · HS 2017
Vietnam	15%	7% – 25%	2023
Wallis & Futuna	4%		2021 · HS 2012
Yemen	6.3%	5% – 10%	2017 · HS 2017
Zambia	10%	5% – 25%	2023
Zimbabwe	0.1%		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

09899 Food preparations other than headings 098.91 - 098.94

End use (BEC Rev. 5)

Consumption goods · BEC 113101

CPC 2.1 product

23999 Other food products n.e.c.

ISIC Rev. 4 activity

1079 Manufacture of other food products n.e.c.

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 471

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. Anti-dumping 25 September 2026 · Applies from: 22 September 2026

   Commission Implementing Regulation (EU) 2026/2101 of 24 September 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of pea protein originating in the People’s Republic of China

   CELEX 32026R2101 · Source: eur-lex.europa.eu

2. Tariff change 5 August 2026

   UK Trade Tariff: measure changes on 64 commodity codes

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

3. Tariff change 28 July 2026

   Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor

   FR Doc. 2026-15181 · 91 FR 47318 · Source: federalregister.gov

4. Import and export controls 20 July 2026

   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

5. Tariff change 11 July 2026

   İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11506)

   RG 11.07.2026 sayı 33307 · Karar 11506 · Source: resmigazete.gov.tr

6. Quota 30 June 2026 · Applies from: 16 July 2026

   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

7. Tariff change 22 June 2026 · Applies from: 12 July 2026

   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

8. Tariff change 22 June 2026 · Applies from: 1 July 2026

   Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

   2026HTSRev11 · Source: hts.usitc.gov

Rule changes →

Legal notes

Products classified here

• tofu
• mincemeat
• sweeteners
• vanilla flavouring
• fish collagen tablets
• ashwagandha supplement
• energy gel, supplement
• multi vitamins, gummies
• chewing gum (sugar free)
• protein bites, vegetarian
• cordials, non-alcoholic concentrates

Questions and answers

Typical products

• ashwagandha supplement
• chewing gum (sugar free)
• cordials, non-alcoholic concentrates
• energy gel, supplement
• fish collagen tablets
• mincemeat
• multi vitamins, gummies
• protein bites, vegetarian
• sweeteners
• tofu
• vanilla flavouring

Everyday names, not part of the legal text.