Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

Heading 2102 covers yeasts, other single-cell micro-organisms, baking powders. Various food preparations in this group are widely imported into the EU and used both in the food industry and directly by consumers. Import of these preparations into the EU is subject to duty rates from 0% to 17.5%, with frequent application of specific duties. Compliance with EU food safety standards, including food additive, labelling and allergen requirements, is mandatory. Products containing dairy ingredients are subject to additional veterinary requirements. Heading 2102 is part of Chapter 21 (fats, processed food, beverages and tobacco) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2102 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2102 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Various food preparations in this group are widely imported into the EU and used both in the food industry and directly by consumers. Import of these preparations into the EU is subject to duty rates from 0% to 17.5%, with frequent application of specific duties. Compliance with EU food safety standards, including food additive, labelling and allergen requirements, is mandatory. Products containing dairy ingredients are subject to additional veterinary requirements. Products must comply with EU food additive standards (Regulation (EC) No 1333/2008). Labelling must include a full ingredient list, allergen information and nutritional value. Products with dairy or cereal components are often subject to higher duty rates. Check whether the product is subject to import restrictions concerning GMO ingredients. When importing goods under heading 2102 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2102 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 2102 covers yeasts, baking powders. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: enzymy - 3507. The boundary with neighbouring headings (2106/1901) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.