# Customs tariff code 21: MISCELLANEOUS EDIBLE PREPARATIONS

> Customs tariff code 21 covers MISCELLANEOUS EDIBLE PREPARATIONS. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/21
- Reference data as at: 2026-07-01
- Customs code: 21
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |

## Compliance regimes

- EUDR: in scope (coffee), partial only

## Notes that govern this classification

### Kapitel 21

1. Zu Kapitel 21 gehören nicht: a) Gemüsemischungen der Position 0712 (RV E2101A00); b) geröstete Kaffeemittel mit beliebigem Gehalt an Kaffee (Position 0901) (RV E2101B00); c) aromatisierter Tee (Position 0902) (RV E2101C00); d) Gewürze und andere Waren der Positionen 0904 bis 0910 (RV E2101D00); e) Lebensmittelzubereitungen, ausgenommen Waren der Positionen 2103 und 2104, mit einem Gehalt an Wurst, Fleisch, Schlachtnebenerzeugnissen, Blut, Insekten, Fischen, Krebstieren, Weichtieren oder anderen wirbellosen Wassertieren — einzeln oder zusammen — von mehr als 20 GHT (Kapitel 16) (RV E2101E00); f) Waren der Position 2404 (RV E2101F00); g) Hefen, als Arzneiwaren aufgemacht, und andere Waren der Position 3003 oder 3004 (RV E2101G00); h) zubereitete Enzyme der Position 3507 (RV E2101H00). 2. …

### Abschnitt IV

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).

## Subdivisions of this code

- 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
- 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
- 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
- 2104 Soups and broths and preparations therefor; homogenised composite food preparations
- 2105 Ice cream and other edible ice, whether or not containing cocoa
- 2106 Food preparations not elsewhere specified or included

## Frequently asked questions

### What does customs tariff code 21 cover?

Code 21 covers MISCELLANEOUS EDIBLE PREPARATIONS. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 21?

TARIC holds no third-country rate of its own for 21. The rate follows from the declarable commodity code beneath it.

### How many digits does 21 have?

21 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 21?

The EBTI database currently holds no valid decisions on 21. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 21 in scope of the EUDR?

Yes. 21 appears in Annex I of the EU deforestation regulation (commodity coffee). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 21 change?

21 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/21.