UK Global Tariff · commodity code · HS 2105.00
2105 00 10 00: Ice cream: Containing no milkfats or containing less than 3% by weight of such fats
Ice cream
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 2105 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
What you pay
Importing into UK
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) | — | 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 |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 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 | 4.5% |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 16 GBP / 100 kg MAX 8% |
| UK–Iceland agreement | Iceland | 0% + 16 GBP / 100 kg MAX 8% |
| UK–Lebanon agreement | Lebanon | 0% + 16 GBP / 100 kg MAX 8% |
| UK–Norway agreement | Norway | 0% + 16 GBP / 100 kg MAX 8% |
| UK–Tunisia agreement | Tunisia | 0% + 16 GBP / 100 kg MAX 8% |
| UK–Türkiye agreementQuota | Türkiye | 0% + 16 GBP / 100 kg MAX 8% |
| UK–South Africa agreement | South Africa | 5.1% + 16 GBP / 100 kg MAX 8% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 2105.00
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
2105.00 Ice cream and other edible ice, whether or not containing cocoa
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 UK 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.
- 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,…
- 600009994 HMRC
Strawberry vegan ice cream. This is non dairy. Packaged in 100ml pots Ingredients UHT vegan non dairy Strawberry paste Sugar Fat
- 600009995 HMRC
Chocolate vegan ice cream. This is non dairy. Packaged in 100ml pots. Ingredients: UHT vegan base Cocoa powder Fat Sugar
- 600009441 HMRC
A vegan frozen dessert. Made for the hospitality sector as a sweet vegan frozen dessert on menu. It is made from a UHT vegan base (no dairy products) and a vanilla paste to make the final product. Made from Water, Glucose Syrup, Rice, Sugar, Coconut Oil, Emulsifiers: (sucrose esters- and mono-…
Legal notes
Commodity code 2105 00 10 00 is a line of the UK Global Tariff under HS subheading 2105.00 (ice cream and other edible ice, whether or not containing cocoa).
The third-country duty is 8%.
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 8%.
Imports of ice cream (HS 2105.00) 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.
For the same subheading, 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%.
The UK imported goods of subheading 2105.00 worth US$561m in 2024; the largest supplier was the Netherlands.
Questions and answers
What is the UK import duty for commodity code 2105 00 10 00?
The third-country duty in the UK Global Tariff is 8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2105 00 10 00?
173 countries have a preferential rate on this line, 165 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 2105.00 as a whole, the largest supplier in 2024 was the Netherlands (US$96m), followed by Germany.