MISCELLANEOUS EDIBLE PREPARATIONS

Chapter 21 of the EU Customs Tariff covers miscellaneous food preparations that are not classified in other, more specific chapters of the Customs Tariff. This is a chapter of broad and diverse scope. Classified here are, among others: coffee extracts and essences (instant coffee, soluble coffee), extracts of tea and mate, roasted chicory and its extracts, yeasts (baker's, brewer's, active, and inactive), baking powders, sauces and sauce preparations (soy sauce, ketchup, mustard, mayonnaise), mixed condiments and compound seasonings, soups and broths, ice cream (including plant-based ice cream), food preparations not elsewhere specified, as well as waters, including mineral and aerated waters, with added sugar or flavouring substances. Of particular importance is heading 2106, which covers food preparations not elsewhere specified - this is a residual category encompassing dietary supplements, protein preparations, food mixtures, and many other products. Importing these products requires compliance with food safety requirements, labelling regulations, and in the case of dietary supplements - notification to the competent national authorities. Instant coffee is one of the most commercially significant products of this chapter, imported mainly from Brazil, Vietnam, and India.

Duty rates in Chapter 21 are varied. Instant coffee is subject to a duty of 9%, tea extract - 6%. Active yeasts - 12%, inactive yeasts - 6.1%. Soy sauce - 7.7%, mustard - 9%, ketchup and tomato sauces - 10.2%. Mixed condiments - 6.4% + EA. Soups and broths - from 5.1% + EA to 11.5% + EA. Ice cream - 8.3% + EA. Food preparations under heading 2106 - from 5.5% + EA to 12.8% + EA. An agricultural component (EA) dependent on the content of sugar, flour, and milk fat applies to many products. Countries with preferential agreements benefit from reduced rates - for example, instant coffee from ACP countries carries a rate of 0%.

Classification in Chapter 21 requires particular attention, as many products have characteristics that could qualify them for other chapters. Instant coffee (heading 2101) is not the same as roasted ground coffee (Chapter 09). Tomato sauces may be classified in Chapter 20 or 21 depending on the composition and method of production. Dietary supplements in the form of capsules or tablets may be classified under heading 2106 or in Chapter 30 (pharmaceutical preparations), depending on their intended use and composition. Seasoning mixtures with salt belong to Chapter 21, not Chapter 09. Ready-to-drink beverages are classified in Chapter 22, while beverage concentrates - in Chapter 21.