Trade Tariff: look up commodity codes, duty and VAT rates

Choose the commodity code below that best matches your goods to see more information

If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'other'.

There are important notes for classifying your goods shown further down this page

The number following each commodity's description is its commodity code. Level Description

VAT Third country duty Supplementary unit Commodity code

• Protein concentrates and textured protein substances
  21

  06

  10

   
  • 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
    21

    06

    10

    20
    • Soya protein concentrate having a protein content by weight, calculated on a dry weight basis, of 65 % or more but not more than 90 % in powder or textured form
      0% or 20%

      12.00 %

       

      21

      06

      10

      20

      20
    • Preparation on the base of soya protein isolate, containing by weight 6,6 % or more but not more than 8,6 % of calcium phosphate
      0% or 20%

      12.00 %

       

      21

      06

      10

      20

      30
    • Other
      0% or 20%

      12.00 %

       

      21

      06

      10

      20

      90
  • Other
    21

    06

    10

    80
    • Containing more than 1% milk fats, 1% other fats or more than 5% sugars
      21

      06

      10

      80

      31
      • containing less than 65 % by net weight of added cane or beet sugar of subheading 1701 91 to 1701 99
        0% or 20%

        0.00 %

         

        21

        06

        10

        80

        31
      • Other
        0% or 20%

        0.00 %

         

        21

        06

        10

        80

        39
    • Other
      0% or 20%

      0.00 %

       

      21

      06

      10

      80

      70
• Other
  21

  06

  90

   
  • Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages
    21

    06

    90

    20
    • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
      20%

      16.00 %

      l alc. 100%

      21

      06

      90

      20

      10
    • Other
      20%

      16.00 %

      l alc. 100%

      21

      06

      90

      20

      90
  • Flavoured or coloured sugar syrups
    21

    06

    90

    30
    • Isoglucose syrups
      21

      06

      90

      30
      • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
        0% or 20%

        35.00 GBP / 100 kg/net mas

         

        21

        06

        90

        30

        10
      • Other
        0% or 20%

        35.00 GBP / 100 kg/net mas

         

        21

        06

        90

        30

        90
    • Other
      21

      06

      90

      51
      • Lactose syrup
        21

        06

        90

        51
        • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
          0% or 20%

          11.00 GBP / 100 kg

           

          21

          06

          90

          51

          10
        • Other
          0% or 20%

          11.00 GBP / 100 kg

           

          21

          06

          90

          51

          90
      • Glucose syrup and maltodextrine syrup
        21

        06

        90

        55
        • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
          0% or 20%

          16.00 GBP / 100 kg

           

          21

          06

          90

          55

          10
        • Other
          0% or 20%

          16.00 GBP / 100 kg

           

          21

          06

          90

          55

          90
      • Other
        21

        06

        90

        59
        • Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
          0% or 20%

          0.30 GBP / 100 kg/net/%sacchar.

           

          21

          06

          90

          59

          10
        • Other
          21

          06

          90

          59

          92
          • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
            0% or 20%

            0.30 GBP / 100 kg/net/%sacchar.

             

            21

            06

            90

            59

            92
          • Other
            0% or 20%

            0.30 GBP / 100 kg/net/%sacchar.

             

            21

            06

            90

            59

            99
  • Other
    21

    06

    90

    92
    • 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
      21

      06

      90

      92
      • Hydrolysates of proteins and autolysates of yeast
        0% or 20%

        12.00 %

         

        21

        06

        90

        92

        40
      • Preparation containing by weight:
        
        
        - more than 30 % but not more than 35 % licorice extract,
        
        
        
        - more than 65 % but not more than 70 % tricaprylin,
        standardized by weight to 3 % or more but not more than 4 % glabridin
        0% or 20%

        12.00 %

         

        21

        06

        90

        92

        45
      • 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
        
        0% or 20%

        12.00 %

         

        21

        06

        90

        92

        50
      • Other
        0% or 20%

        12.00 %

         

        21

        06

        90

        92

        60
    • Other
      21

      06

      90

      98
      • Containing 26 % or more by weight of milkfat
        21

        06

        90

        98

        26
        • In immediate packings of a net capacity of 1 kg or less
          21

          06

          90

          98

          26
          • Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
            0% or 20%

            8.00 %

            kg/raw sugar

            21

            06

            90

            98

            26
          • Other
            21

            06

            90

            98

            28
            • Containing less than 70 % by weight of sugar
              21

              06

              90

              98

              28
              • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
                0% or 20%

                8.00 %

                 

                21

                06

                90

                98

                28
              • Other
                0% or 20%

                8.00 %

                 

                21

                06

                90

                98

                30
            • Other
              0% or 20%

              8.00 %

              kg/raw sugar

              21

              06

              90

              98

              33
        • Other
          21

          06

          90

          98

          34
          • Of a kind used in drink industries containing 70% or more by weight of sucrose/isosucrose
            0% or 20%

            8.00 %

            kg/raw sugar

            21

            06

            90

            98

            34
          • Other
            21

            06

            90

            98

            35
            • Containing less than 70 % by weight of sugar
              21

              06

              90

              98

              35
              • containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
                0% or 20%

                8.00 %

                 

                21

                06

                90

                98

                35
              • Other
                0% or 20%

                8.00 %

                 

                21

                06

                90

                98

                36
            • Other
              0% or 20%

              8.00 %

              kg/raw sugar

              21

              06

              90

              98

              38
      • Other
        21

        06

        90

        98

        42
        • Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
          21

          06

          90

          98

          42
          • Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
            21

            06

            90

            98

            42
            • Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99
              0% or 20%

              8.00 %

               

              21

              06

              90

              98

              42
            • Other
              0% or 20%

              8.00 %

               

              21

              06

              90

              98

              43
          • Other
            21

            06

            90

            98

            45
            • Preparation in powder form containing by weight:
              
              
              
              - 15 % or more but not more than 35 % of  wheat derived Maltodextrin,
              
              
              
              - 15 % or more but not more than 35 % of whey (milk serum),
              
              
              
              - 10 % or more but not more than 30 % of refined, bleached, deodorised and non-hydrogenated sunflower oil,
              
              
              
              - 10 % or more but not more than 30 % of blended, aged spray dried cheese,
              
              
              
              - 5 % or more but not more than 15 % of buttermilk and
              
              
              
              - 0,1 % or more but not more than 10 % of sodium caseinate, disodium phosphate, lactic acid
              
              0% or 20%

              8.00 %

               

              21

              06

              90

              98

              45
            • Preparation, having a moisture content of 1 % or more but not more than 4 %, and containing by weight:
              
              
              
              - 15 % or more but not more than 35 % of buttermilk,
              
              
              
              - 20 % (±10 %) of lactose,
              
              
              
              - 20 % (±10 %) of whey protein concentrate,
              
              
              
              - 15 % (±10 %) of cheddar cheese,
              
              
              
              - 3 % (±2 %) of salt,
              
              
              
              - 0,1 % or more but not more than 10 % of lactic acid E270,
              
              
              
              - 0,1 % or more but not more than 10 % of gum arabic E414
              for use in the manufacture of products of food and drink industry
              0% or 20%

              8.00 %

               

              21

              06

              90

              98

              47
            • Other
              0% or 20%

              8.00 %

               

              21

              06

              90

              98

              49
        • Other
          21

          06

          90

          98

          53
          • Of a kind used in drink industries
            0% or 20%

            8.00 %

            kg/raw sugar

            21

            06

            90

            98

            53
          • Other
            0% or 20%

            8.00 %

            kg/raw sugar

            21

            06

            90

            98

            55

Footnotes

Code	Description
TN084	Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787.
TN207	The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN701	According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) 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 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

• 1.\ This chapter does not cover:
  • (a) mixed vegetables of heading 0712;
  • (b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
  • (c) flavoured tea (heading 0902);
  • (d) spices or other products of headings 0904 to 0910;
  • (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
  • (f) yeast put up as a medicament or other products of heading 3003 or 3004; or
  • (g) prepared enzymes of heading 3507.
• 2. Extracts of the substitutes referred to in note 1 (b) are to be classified in heading 2101.
• 3. For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional chapter notes

• 1. For the purpose of subheadings 2106 10 20 and 2106 90 92 the term ‘starch’ also covers starch breakdown products.

• 2. For the purposes of subheading 2106 90 20 ‘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 2106 90 30, ‘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 2106 90 30 and 2106 90 59, 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 Tariff of the United Kingdom Version 1.0, dated 11 February 2019.

• 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 and 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 those products is no longer deemed to be determined by coffee, tea or maté or extracts, essences and concentrates thereof.

Section notes

In this section the term “pellets` means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Last updated: 15 January 2021 View latest amendments