Customs Tariff of North Macedonia · tariff code · HS 2105.00
2105 00 99 00: Ice cream: 7 % or more
Ice cream
✓ Can be used in a customs declaration Data: Customs Tariff of North Macedonia, in force from 1 January 2026 · checked on 24 October 2026
- 2105 00 Ice cream and other edible ice, whether or not containing cocoa:
- 2105 00 10 00 Containing no milkfats or containing less than 3 % by weight of such fats
- 2105 00 99 00 7 % or more
What you pay
Importing into North Macedonia
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
2105.00 Ice cream and other edible ice, whether or not containing cocoa
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 
Nigeria 20% General (MFN) 1 tariff line North Macedonia lines: 2105.00
Binding rulings for similar goods
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
- 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,…
34 rulings in total for this code
Legal notes
Tariff code 2105 00 99 00 is a line of the Customs Tariff of North Macedonia under HS subheading 2105.00 (ice cream and other edible ice, whether or not containing cocoa).
The MFN duty is a specific or compound duty: 0,49 eur/kg max.23.
For the same subheading, the UK duty is 6%–8%, the Türkiye duty is 7.9%–8.6%, the US duty is 17%–20%, the Canada duty is 6.5%–9.5%, the Brazil duty is 14.4%–16.2%, the Argentina duty is 16%–18%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 21%–29.8%, the Taiwan duty is 10%–16.5%, the GCC duty is 5%, the Norway duty is 28% and the Nigeria duty is 20%.
North Macedonia imported goods of subheading 2105.00 worth US$13m in 2024; the largest supplier was Serbia.
Questions and answers
What is the North Macedonia import duty for tariff code 2105 00 99 00?
The MFN duty in the Customs Tariff of North Macedonia is 0,49 eur/kg max.23; the supplementary unit is kg. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does North Macedonia import these goods from?
For subheading 2105.00 as a whole, the largest supplier in 2024 was Serbia (US$4m), followed by Poland.