Third Country Duty
9.000 % + EA
Erga Omnes (all third countries)
Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Rate | Savings | Trade agreement | Details |
|---|---|---|---|---|
EU-Canada agreement: re-imported goods1006 0.000 %-9.0 pp | 0.000 % | -9.0 pp | — | 1 |
CARIFORUM1033 0.000 %-9.0 ppEU-CARIFORUM EPA | 0.000 % | -9.0 pp | EU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %-9.0 ppESA Interim EPA | 0.000 % | -9.0 pp | ESA Interim EPA | |
SADC EPA1035 0.000 %-9.0 ppSADC EPA | 0.000 % | -9.0 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 %-9.0 pp | 0.000 % | -9.0 pp | — | |
GSP-EBA2005 0.000 %-9.0 ppEverything But Arms | 0.000 % | -9.0 pp | Everything But Arms | |
European Economic Area2012 0.000 % + EAR-9.0 ppEEA Agreement | 0.000 % + EAR | -9.0 pp | EEA Agreement | 1 |
GSP+2027 0.000 % + EA-9.0 ppGSP+ Enhanced Arrangement | 0.000 % + EA | -9.0 pp | GSP+ Enhanced Arrangement |
Invoice with a signed declaration
Invoice with a signed declaration
Products exported directly or indirectly from the Russian Federation or Belarus
Merchant product identifier
Non-standardised manufacturer product identifier
Standardised manufacturer product identifier
No standardised manufacturer product identifier for the declared product exists
Export certificate issued by the competent authorities of a third country
Export permit (Council Decision (EU) 2017/37 (OJ L 11))
Reference to Annex 5-A of Council Decision (EU) 2017/37 (OJ L 11)
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))
Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Movement certificate EUR.1
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Presentation of the required "CITES" certificate
Declared goods do not belong to the Washington Convention (CITES)
Certificate of inspection for organic products
Goods not concerned by Regulation (EU) 2018/848 (organic products)
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)
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)
Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
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))
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
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
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
Goods with EU origin returning from Andorra, according to the relevant EU legislation
Goods with EU origin returning from Switzerland, according to the relevant EU legislation
Goods with EU origin returning from Iceland, according to the relevant EU legislation
Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
Goods with EU origin returning from Norway, according to the relevant EU legislation
Goods with EU origin returning from San Marino, according to the relevant EU legislation
Goods with EU origin coming from outermost regions, according to the relevant EU legislation
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
Goods with EU origin returning from Andorra, according to the relevant EU legislation
Goods with EU origin returning from Switzerland, according to the relevant EU legislation
Goods with EU origin returning from Iceland, according to the relevant EU legislation
Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
Goods with EU origin returning from Norway, according to the relevant EU legislation
Goods with EU origin returning from San Marino, according to the relevant EU legislation
Goods with EU origin coming from outermost regions, according to the relevant EU legislation
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
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
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
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
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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).
Common misclassifications
Classification tips
Sample products
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.
- Other
As specified for split subheadings
- 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
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Synonyms
beverage base preparation, sucrose/isosucrose preparation, drink preparation
Materials
Keywords
beverage base preparation · sucrose/isosucrose preparation · drink preparation · of a kind used in drink industries · sucrose/isosucrose, 70% or more by weight
1. 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. 2. The expression 'food preparations' in this Section, unless the context otherwise requires, means preparations classified in headings 1601 to 2106.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
C-441/15
9 Feb 2017Madaus 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 2016LEK 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.
€0
€0
+€0
€7.33/kg
€5.62/kg
3,093
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €1.4B | 155.7Mt | €9.10/kg | 46.7% | |
| 2 | 🇨🇭 Switzerland | €666.8M | 96.6Mt | €6.90/kg | 22.0% | |
| 3 | 🇺🇸 United States | €566.7M | 32.6Mt | €17.38/kg | 18.7% | |
| 4 | 🇨🇳 China | €253.1M | 34.9Mt | €7.25/kg | 8.3% | |
| 5 | 🇮🇱 Israel | €93.3M | 37.8Mt | €2.47/kg | 3.1% | |
| 6 | 🇹🇷 Turkey | €37.0M | 7.7Mt | €4.83/kg | 1.2% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €4.0B | 881.9Mt | €4.49/kg | 38.8% | |
| 2 | 🇨🇳 China | €2.2B | 159.0Mt | €13.65/kg | 21.3% | |
| 3 | 🇺🇸 United States | €1.8B | 235.6Mt | €7.62/kg | 17.6% | |
| 4 | 🇷🇺 Russia | €1.2B | 158.1Mt | €7.84/kg | 12.1% | |
| 5 | 🇹🇷 Turkey | €698.0M | 215.3Mt | €3.24/kg | 6.8% | |
| 6 | 🇨🇭 Switzerland | €338.3M | 32.1Mt | €10.54/kg | 3.3% |