2106 90 98 49 – Other food preparations | UK duty

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 5

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 598
Documents
- 9014
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff quotaNon preferential tariff quota 18%

Applies to goods from
all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia

Legal act
S.I. 2020/1432
Tariff quotaNon preferential tariff quota Free

Applies to goods from
United States

Legal act
S.I. 2020/1432
Excise dutyExcises

Applies to goods from
all countries

Import requirements 4

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))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
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 on luxury goods
Applies to goods from
North Korea

Legal act
S.I. 2019/411
Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
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
Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	8%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 more Afghanistan, 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")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, 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 more Antigua & 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 more Anguilla, 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
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–Faroe Islands agreement	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Iceland agreement	Iceland	Free
UK–Jordan agreement	Jordan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Norway agreement	Norway	Free
UK–New Zealand agreement	New Zealand	Free
UK–Peru agreement	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–Tunisia agreement	Tunisia	Free
UK–Türkiye agreementQuota	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
CPTPP	Brunei, Chile, Japan, Malaysia, Mexico	1.6%
DCTS Standard	Indonesia	4.5%
UK–South Africa agreement	South Africa	5.5%

Footnotes

TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…

The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade.

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 2106.90

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

Average import price£4.16 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

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

2106.90 Food preparations not elsewhere specified or included: other

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%

UK lines: 2106.90

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.

600016161 HMRC 23 September 2026 – 22 September 2029 · 2106 90 98 49

Liquid concentrated Omija (Schisandra chinensis) extract with xylose sugar for the manufacture of beverages. Ingredients: Omija (Schisandra chinensis) extract and xylose sugar. Packaged in bulk, 20-litre food-grade tubs.
600015714 HMRC 16 July 2026 – 15 July 2029 · 2106 90 98 49

Product is a box of 20 sunny citrus flavoured black tea tea bags with a complimentary stainless steel spoon. Each tea bag is individually enveloped. It is made from Hibiscus, Orange peel, Apple, Rosehip, Blackberry leaves and Blackcurrant leaves. The tea bags and spoon are packaged in a outer and…
600015858 HMRC 18 June 2026 – 17 June 2029 · 2106 90 98 49

A mixed fruit flavoured jelly made using flavourings and sugar. Ingredients include water, sugar, carrageenan, citric acid, flavouring, locust bean gum, sodium citrate, anthocyanin, calcium lactate and potassium citrate. Packaged in 90g plastic pot with a heat-sealed lid.
600015484 HMRC 29 May 2026 – 28 May 2029 · 2106 90 98 49

The product is a sports powder, intended for mixing with water, for human consumption, with the following ingredients: sucrose, maltodextrin, dextrose monohydrate, l-citrulline malate, beta alanine, fructose, glycine, potassium chloride, l-tyrosine, anti-caking agent, malic acid, flavouring,…
600015492 HMRC 17 April 2026 – 16 April 2029 · 2106 90 98 49

A food preparation in powder form to be consumed with water Ingredients: Dextrose Monohydrate, Maltodextrin, Creatine Monohydrate, Amyral Waxy Maize, Fructose, Glycine, Taurine, Acidity Regulator (Citric Acid), Flavouring, Potassium Chloride, Colour (Quinoline Yellow, Sunset Yellow^), Sweetener…
600014736 HMRC 27 January 2026 – 26 January 2029 · 2106 90 98 49

A light brown caramel sauce that can be used in drinks, ice cream toppings, cocktails and deserts. For human consumption. Ingredients: Corn syrup, Invert cane sugar (glucose and fructose), Water, Cane sugar, Skim milk, Heavy cream (milk + milk fat), Sweetened condensed skim milk (skim milk,…
600014756 HMRC 27 January 2026 – 26 January 2029 · 2106 90 98 49

A light brown caramel sauce, with a touch of sea salt, that can be used in drinks, ice cream toppings, cocktails and deserts. For human consumption. Ingredients: Corn syrup, Invert cane sugar (glucose and fructose), Water, Cane sugar, Skim milk, Heavy cream (milk + milk fat), Sweetened condensed…
600014267 HMRC 21 January 2026 – 20 January 2029 · 2106 90 98 49

A fermented or brewed preparation for the purpose of being a base ingredient in non-alcoholic beverages. The product contains Lemonade concentrate based on lemon puree, sugar, yeast, and flavouring, sweeteners, citric acid, sodium benzoate, and potassium sorbate.

Legal notes

Additional notes

1. For the purposes of subheadings 21061020 and 21069092, the term ‘starch’ also covers starch breakdown products.

2. For the purposes of subheading 21069020, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

3. For the purposes of subheading 21069030, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4. For products of subheadings 21069030 and 21069059, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014).

5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106, unless elsewhere specified or included.

6. Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.

Chapter notes: Chapter 21 →

In the UK Global Tariff, 2106 90 98 49 is one of 32 lines under subheading 2106.90, food preparations not elsewhere specified or included: other.

The third-country duty is 8%.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8%; 166 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported other food preparations (HS 2106.90) worth £1.8bn (up 4% on the year before), at an average of £4.16 per kg; Germany supplied 16%, followed by Denmark.

For the same subheading, the EU duty is 12.8%, the Türkiye duty is 9%–58.5%, the US duty is 0%–10%, the Canada duty is 0%–10.5%, the Mexico duty is 10%–156%, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–28%, the Taiwan duty is 1%–35%, the GCC duty is 0%–5%, the Norway duty is 0%–19%, the North Macedonia duty is 20% and the Nigeria duty is 5%–20%.

The UK imported goods of subheading 2106.90 worth US$2bn in 2024; the largest supplier was Germany.

Questions and answers

What is the UK import duty for commodity code 2106 90 98 49?

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 2106 90 98 49?

173 countries have a preferential rate on this line, 166 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.

Do anti-dumping or other extra duties apply to 2106 90 98 49?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 2106.90 as a whole, the largest supplier in 2024 was Germany (US$324m), followed by Denmark.

Typical products

Everyday names, not part of the legal text.

2106 90 98 49: Other food preparations: Containing less than 70% by weight of sucrose: other

What you pay