21Chapter

06Heading

90Subheading

20CN

00TARIC

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

PREPARED FOODSTUFFS > MISCELLANEOUS EDIBLE PREPARATIONS > Food preparations not elsewhere specified or included > Other > Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-17.3 pp

CARIFORUM1033

0.000 %-17.3 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-17.3 ppESA Interim EPA

SADC EPA1035

0.000 %-17.3 ppSADC EPA

Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000

0.000 %-17.3 pp

GSP-EBA2005

0.000 %-17.3 ppEverything But Arms

European Economic Area - Iceland2014

0.000 %-17.3 pp

GSP+2027

0.000 %-17.3 ppGSP+ Enhanced Arrangement

Hierarchy

04Section IV — PREPARED FOODSTUFFS

2100000000MISCELLANEOUS EDIBLE PREPARATIONS

2106000000Food preparations not elsewhere specified or included

2106900000Other

2106902000Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

2106902010Containing 65|% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 2106902090Other

2106903000Flavoured or coloured sugar syrups 2106909200Other

Duties & Measures

Third Country Duty17.300 % MIN 1.000 EUR ASV X

Base rate (erga omnes)

Applies to all third countries without preferential agreement

17.300 % MIN 1.000 EUR ASV X

Preferential rates(56)

+46

Preferential rates - 56 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-17.3 pp	-17.3 pp	—	1
CARIFORUM1033 0.000 %-17.3 ppEU-CARIFORUM EPA	-17.3 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-17.3 ppESA Interim EPA	-17.3 pp	ESA Interim EPA
SADC EPA1035 0.000 %-17.3 ppSADC EPA	-17.3 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-17.3 pp	-17.3 pp	—
GSP-EBA2005 0.000 %-17.3 ppEverything But Arms	-17.3 pp	Everything But Arms
European Economic Area - Iceland2014 0.000 %-17.3 pp	-17.3 pp	—	1
GSP+2027 0.000 %-17.3 ppGSP+ Enhanced Arrangement	-17.3 pp	GSP+ Enhanced Arrangement

Definitive anti-dumping duty(9)

China

115.900 %1Regulation 2589/252025-12-20

89RBShandong Aocter Feed Additives Co., Ltd., Liaocheng City, Shandong Province, PRC Choline chloride, in all forms and purities, whether or not on a carrier, and preparations with a minimum choline chloride content of 30|% by weight, excluding calcium phosphoryl choline chloride tetrahydrate with CAS number 72556-74-2

1 certificate(s) required

D008Anti-dumping/countervailing document115.900 %

Invoice with a signed declaration

CD01006The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format: (1) the name and function of the official of the entity issuing the commercial invoice; (2) The following declaration: "I, the undersigned, certify that the (volume in tonnes) of choline chloride sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in the People’s Republic of China. I declare that the information provided in this invoice is complete and correct."; (3) Date and signature. Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.

China

90.000 %1Regulation 2589/252025-12-20

89RCShandong FY Feed Technology Co., Ltd, Binzhou City, Shandong Province, PRC Choline chloride, in all forms and purities, whether or not on a carrier, and preparations with a minimum choline chloride content of 30|% by weight, excluding calcium phosphoryl choline chloride tetrahydrate with CAS number 72556-74-2

1 certificate(s) required

D008Anti-dumping/countervailing document90.000 %

Invoice with a signed declaration

Additional duties(3)

inherited from 2100000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Anti-dumping/countervailing control(2)

Türkiye

—Decision 0142/962025-07-01

EU-Turkey Customs Union(since 1995)

89IDCholine chloride, in all forms and purities, whether or not on a carrier, and preparations with a minimum choline chloride content of 30|% by weight, excluding calcium phosphoryl choline chloride tetrahydrate with CAS number 72556-74-2

TM303Anti-dumping/countervailing measures continue to apply to goods originating in the countries concerned even if imported from Türkiye.

Türkiye

—Decision 0142/962025-07-01

EU-Turkey Customs Union(since 1995)

89ZZProducts outside the scope of the proceeding

TM303Anti-dumping/countervailing measures continue to apply to goods originating in the countries concerned even if imported from Türkiye.

Subheading declaration -physical restrictions(1)

ERGA OMNES

Regulation 0952/132021-03-01

0 certificate(s) required

Action 10250.000/KGM KGM

Action 100.000/KGM KGM

CD801Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared.

Low-value consignment customs duty(2)

inherited from 2100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential tariff quota(1)

United States

4.300 % MIN 0.250 EUR ASV X1Regulation 1455/262026-07-01

1 certificate(s) required

U190Proof of origin

Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026

Measure not applicable

CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

Supplementary unit(1)

ERGA OMNES

LPARegulation 2448/952008-01-01

Anti-dumping/countervailing statistic(2)

ERGA OMNES

—Information 6602/242024-10-31

Except:CN(China)

TM01000The monitoring of imports in the context of trade defence proceeding requires the declaration of the applicable TARIC additional code (OJ C, C/2024/6602, 31.10.2024.).

ERGA OMNES

—Information 6602/242024-10-31

89ZZProducts outside the scope of the proceeding

Except:CN(China)

TM01000The monitoring of imports in the context of trade defence proceeding requires the declaration of the applicable TARIC additional code (OJ C, C/2024/6602, 31.10.2024.).

Import control(3)

inherited from 2106000000

India

Regulation 1793/192025-03-15

4 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y978Particular provisions

Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793

Y937Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Import/export not allowed after control

CD597The release for free circulation of consignments of food and feed listed in Annexes I and II to Regulation (EU) 2019/1793 shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED) as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation.

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has 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 the specified territories 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 the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -CITES(1)

inherited from 2106900000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Import control -organic products(1)

inherited from 2100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Import control -luxury goods(1)

inherited from 2106000000

North Korea

Regulation 2062/172018-02-01

3 certificate(s) required

Y945Particular provisions

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)

Y946Particular provisions

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)

Y948Particular provisions

Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Import/export not allowed after control

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of 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).

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Import control -REACH(1)

inherited from 2106000000

ERGA OMNES

Regulation 1907/062023-02-10

3 certificate(s) required

Y106Particular provisions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006

Y110Particular provisions

Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006

Y113Particular provisions

Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Import/export not allowed after control

CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction. This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted. The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation. (Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).

CHM00009REACH - Annex XVII - Entry 9

Start date: 1996-01-01

Trade Statistics

Associated BTIs

See all BTIs (179)

Associated Rulings

223/2005

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106, 2106 90, 2106 90 20. Because of its alcohol content of more than 0,5 % vol. the preparation has to be regarded as a compound alcoholic preparation, other than those based on odoriferous substances, of a kind used for the manufacture of beverages of heading 3302 (see additional note 2 to Chapter 21 and the Harmonised System Explanatory Note to heading 2106, items 7 and 12). Documented CN 2026 code: 21069020.

CJEU Case Law

C-441/15

9 Feb 2017

Madaus GmbH v Hauptzollamt Bremen

Judgment of the Court (Eighth Chamber) of 9 February 2017.#Madaus GmbH v Hauptzollamt Bremen.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95%) and modified starch (5%).#Case C-441/15.

C-700/15

15 Dec 2016

LEK Farmacevtska Družba d.d. v Republika Slovenija

Judgment of the Court (Sixth Chamber) of 15 December 2016.#LEK Farmacevtska Družba d.d. v Republika Slovenija.#Reference for a preliminary ruling — Combined Nomenclature — Classification of goods — Food supplements falling under heading 2106 — Active ingredient as the essential component — Possible classification in Chapter 30 of the Combined Nomenclature — Goods presented and marketed as medicinal products.#Case C-700/15.

Regulatory notes

NENC21069020

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages See the HS Explanatory Note to heading 2106 , second paragraph, (7). See additional note 2 to this chapter. This subheading excludes similar compound preparations having an alcoholic strength by volume not exceeding 0,5 % vol (subheading 2106 90 92 or 2106 90 98 ).

Chapter noteChapter 21 — Miscellaneous edible preparations

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; (g) prepared enzymes of heading 3507. 2. Extracts of the substitutes referred to in Note 1(b) above 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.

Non-preferential origin

split_heading

- Other

As specified for split subheadings

specific

- Other

As specified for split subheadings

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages (2106902000)?

The third country duty (erga omnes) for Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages is 17.300 % MIN 1.000 EUR ASV X. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages (2106902000)?

Yes, 54 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages (2106902000)?

Yes, 7 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages (2106902000)?

179 BTIs have been issued for this TARIC code by EU Member States customs authorities.

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇱 Israel	€39.5M	11.7Mt	€3.37/kg	90.7%
2	🇨🇭 Switzerland	€3.0M	1.7Mt	€1.72/kg	6.9%
3	🇺🇸 United States	€567K	46Kt	€12.37/kg	1.3%
4	🇬🇧 United Kingdom	€434K	107Kt	€4.04/kg	1.0%
5	🇮🇳 India	€78K	19Kt	€4.08/kg	0.2%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€79.0M	25.0Mt	€3.15/kg	45.8%
2	🇿🇦 South Africa	€29.9M	9.2Mt	€3.27/kg	17.4%
3	🇳🇴 Norway	€23.0M	14.7Mt	€1.57/kg	13.3%
4	🇷🇺 Russia	€19.4M	5.7Mt	€3.40/kg	11.3%
5	🇽🇸 XS	€11.1M	5.4Mt	€2.06/kg	6.4%
6	🇰🇪 KE	€5.0M	3.9Mt	€1.28/kg	2.9%
7	🇨🇭 Switzerland	€5.0M	1.1Mt	€4.75/kg	2.9%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇱 Israel	€39.5M	11.7Mt	€3.37/kg	90.7%
2	🇨🇭 Switzerland	€3.0M	1.7Mt	€1.72/kg	6.9%
3	🇺🇸 United States	€567K	46Kt	€12.37/kg	1.3%
4	🇬🇧 United Kingdom	€434K	107Kt	€4.04/kg	1.0%
5	🇮🇳 India	€78K	19Kt	€4.08/kg	0.2%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€79.0M	25.0Mt	€3.15/kg	45.8%
2	🇿🇦 South Africa	€29.9M	9.2Mt	€3.27/kg	17.4%
3	🇳🇴 Norway	€23.0M	14.7Mt	€1.57/kg	13.3%
4	🇷🇺 Russia	€19.4M	5.7Mt	€3.40/kg	11.3%
5	🇽🇸 XS	€11.1M	5.4Mt	€2.06/kg	6.4%
6	🇰🇪 KE	€5.0M	3.9Mt	€1.28/kg	2.9%
7	🇨🇭 Switzerland	€5.0M	1.1Mt	€4.75/kg	2.9%

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

Hierarchy

Duties & Measures

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Associated BTIs

Associated Rulings

CJEU Case Law

Regulatory notes

Non-preferential origin

FAQ

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Associated BTIs

Associated Rulings

CJEU Case Law

Trade Statistics

Trade value (2022–2025)

Import sources

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EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States