Turkish Customs Tariff Schedule · GTİP code · HS 2105.00

2105.00.91.10.00

2105.00.91.10.00: Ice cream: % 3 veya daha fazla, fakat % 7'den az olanlar: kakao içerenler

Ice cream

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 2105 Dondurma ve yenilen diğer buzlar (kakao içersin içermesin):
  2. Ağırlık itibariyle katı süt yağı oranı:
  3. % 3 veya daha fazla, fakat % 7'den az olanlar:
  4. 2105.00.91.10.00 Kakao içerenler

What you pay

Importing into Türkiye

Customs duty 8% standard rate
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

Additional duties and import rules

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

Additional duties and charges 1

  • Additional financial liability (EMY) 90.46 EUR / 100 kg
    Applies to goods from
    all countries except Kosovo
    Legal act
    Karar 3350, Liste III–IV (EMY)

Import requirements 1

  • Import controlDondurma ve yenilen diğer buzlar (kakao içersin içermesin) · Tarım ve Orman Bakanlığı
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/5 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 03.04.2026, RG 28.07.2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8%
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

 Free
agreements with EU, United Kingdom, EFTA, Faroe Islands, and Bosnia & Herzegovina
Austria, Belgium, Bosnia & Herzegovina, Bulgaria and 30 more

Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, United Kingdom

 Free
Türkiye–South Korea agreement South Korea Free
Türkiye–Malaysia agreement Malaysia Free
Türkiye–Kosovo agreement Kosovo Free
GSP+ Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

 4.5%
Türkiye–Venezuela agreement Venezuela 6.4%
Türkiye–United Arab Emirates agreement United Arab Emirates 8%
Türkiye–Iran agreement Iran 8%
Türkiye–Singapore agreement Singapore 8%

Footnotes

  • Şili Cumhuriyeti için AB'ye uygulanan gümrük vergisi ve ek mali yükümlülük uygulanır.

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 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

Türkiye 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 27 August 2026 · 2105.00.50.00

    The tariff classification of Frozen Mochi Ice Treats from Thailand

  • N363878 U.S. CBP 26 August 2026 · 2105.00.50.00

    The tariff classification of Frozen Mochi Ice Treats from Thailand

  • N363869 U.S. CBP 24 August 2026 · 2105.00.50.00

    The tariff classification of Frozen Mochi Ice Treats from Thailand

  • N361687 U.S. CBP 3 June 2026 · 2105.00.30.00

    The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada

  • 600012816 HMRC 21 May 2025 – 20 May 2028 · 2105 00 10 90

    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 21 May 2025 – 20 May 2028 · 2105 00 10 00

    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 21 May 2025 – 20 May 2028 · 2105 00 10 00

    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 9 April 2024 – 8 April 2027 · 2105 00 10 00

    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

Chapter notes: Chapter 21 →

In the Turkish Customs Tariff Schedule, 2105.00.91.10.00 is one of 6 lines under subheading 2105.00, ice cream and other edible ice, whether or not containing cocoa.

The statutory rate is 8%.

For the same subheading, the UK duty is 6%–8%, 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%.

Türkiye imported goods of subheading 2105.00 worth US$5m in 2024; the largest supplier was France.

Questions and answers

What is the Türkiye import duty for GTİP code 2105.00.91.10.00?

The statutory rate in the Turkish Customs Tariff Schedule is 8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 2105.00 as a whole, the largest supplier in 2024 was France (US$1m), followed by Switzerland.

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