{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-21",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-21.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/21",
  "kind": "chapter",
  "number": "21",
  "heading": "MISCELLANEOUS EDIBLE PREPARATIONS",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%) or levy (AGR)\nconventional (%)\nSupplementary unit\n2101\nExtracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof\n210110\nExtracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee\nExtracts, essences or concentrates\n21011011\nWith a coffee-based dry matter content of 95 % or more by weight\n30\n18\n—\n21011019\nOther\n30\n18\n—\nPreparations\n21011092\nWith a basis of extracts, essences or concentrates of coffee\n30\n18\n—\n21011098\nOther\n20,8 + MOB\n13 + MOB\n—\n210120\nExtracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate\n21012020\nExtracts, essences or concentrates\n6\n12\n—\nPreparations\n21012092\nWith a basis of extracts, essences or concentrates of tea or mate\n6\n12\n—\n21012098\nOther\n20,8 + MOB\n13 + MOB\n—\n210130\nRoasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof\nRoasted chicory and other roasted coffee substitutes\n21013011\nRoasted chicory\n18\n—\n—\n21013019\nOther\n16,9 + MOB\n8 + MOB\n—\nExtracts, essences and concentrates of roasted chicory and other roasted coffee substitutes\n21013091\nOf roasted chicory\n22\n—\n—\n21013099\nOther\n16,9 + MOB\n—\n—\n2102\nYeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders\n210210\nActive yeasts\n21021010\nCulture yeast\n23\n17\n—\nBakers' yeast\n21021031\nDried\n22,1 + MOB\n15 + MOB\n—\n21021039\nOther\n22,1 + MOB\n15 + MOB\n—\n21021090\nOther\n31\n23\n—\n210220\nInactive yeasts; other single-cell micro-organisms, dead\nInactive yeasts\n21022011\nIn tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg\n17\n13\n—\n21022019\nOther\n10\n8\n—\n21022090\nOther\n4\n2\n—\n21023000\nPrepared baking powders\n19\n9,5\n—\n2103\nSauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard\n21031000\nSoya sauce\n20\n12\n—\n21032000\nTomato ketchup and other tomato sauces\n20\n16\n—\n210330\nMustard flour and meal and prepared mustard\n21033010\nMustard flour\n5\n4\n—\n21033090\nPrepared mustard\n17\n14\n—\n210390\nOther\n21039010\nMango chutney, liquid\n20\nFree\n—\n21039030\nAromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less\n30 MIN 1,6 Ecu/% vol/hl\nFree\nl alc. 100 %\n21039090\nOther\n20\n12\n—\n2104\nSoups and broths and preparations therefor; homogenized composite food preparations\n210410\nSoups and broths and preparations therefor\n21041010\nDried\n22\n18\n—\n21041090\nOther\n22\n18\n—\n21042000\nHomogenized composite food preparations\n24\n22\n—\n210500\nIce cream and other edible ice, whether or not containing cocoa\n21050010\nContaining no milk fats or containing less than 3 % by weight of such fats\n22 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\nContaining by weight of milk fats\n21050091\n3 % or more but less than 7 %\n22 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n21050099\n7 % or more\n22 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n2106\nFood preparations not elsewhere specified or included\n210610\nProtein concentrates and textured protein substances\n21061020\nContaining no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch\n25\n20\n—\n21061080\nOther\n20,8 + MOB\n13 + MOB\n—\n210690\nOther\n21069010\nCheese fondues\n20,8 + MOB MAX 35 Ecu/100 kg/net\n13 + MOB\n—\nFlavoured or coloured sugar syrups\n21069030\nIsoglucose syrups\n67 (AGR)\n—\n—\nOther\n21069051\nLactose syrup\n67 (AGR)\n—\n—\n21069055\nGlucose syrup and maltodextrine syrup\n67 (AGR)\n—\n—\n21069059\nOther\n67 (AGR)\n—\n—\nOther\n21069092\nContaining no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch\n25\n20\n—\n21069098\nOther\n20,8 + MOB\n13 + MOB\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Duty suspended to 14 % for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/21",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}