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2106.90Miscellaneous

Food preparations, not elsewhere specified

Food preparations not elsewhere specified or included

Malaysian tariff code (AHTN)

Exporting from Malaysia? On your export declaration, HS 2106.90 breaks down into these full 10-digit tariff lines, each with its own import duty.

Tariff codeDescriptionImport duty
2106.90.11.00Dried bean curd and dried bean curd15%
2106.90.12.00Fresh soybean curd (tofu)15%
2106.90.19.00Other15%
2106.90.20.00Powdered alcohol20%
2106.90.30.00Non-dairy creamer15%
2106.90.41.00In powder form20%
2106.90.49.00Other20%
2106.90.53.00Ginseng based products0%
2106.90.54.00Other preparations of a kind used as0%
2106.90.55.00Other, composite concentrates for0%
2106.90.59.00Other0%
2106.90.61.00Of a kind used for the manufacture of20%
2106.90.62.00Of a kind used for the manufacture of20%
2106.90.64.00Of a kind used for making alcoholic20%
2106.90.65.00Of a kind used for making alcoholic20%
2106.90.66.00Other, of a kind used for the20%
2106.90.67.00Other, of kind used for the manufacture20%
2106.90.69.00Other20%
2106.90.71.00Food supplements based on ginseng0%
2106.90.72.00Other food supplements0%
2106.90.73.00Fortificant premixes15%
2106.90.81.00Food preparations for lactase deficient0%
2106.90.89.00Other0%
2106.90.91.00Other, mixtures of chemicals with15%
2106.90.92.00Flavoured or coloured syrups15%
2106.90.93.00Coconut milk, whether or not15%
2106.90.95.00Seri kaya15%
2106.90.96.00Other medical foods15%
2106.90.97.00Tempeh15%
2106.90.98.00Other flavouring preparations15%
2106.90.99.00Other15%

Source: Customs Duties Order 2025 (P.U.(A) 384), in force 1 November 2025. This is a starting point — confirm the exact code and rate on your declaration against the official Malaysian Customs ezHS or with your forwarder before you file.

Get the full national code for your market

HS 2106.90is the 6-digit international code, the same in every country. Each destination extends it to its own longer code, usually 8 or 10 digits, and that fuller code is what sets the buyer's import duty. Look it up in the destination's official tariff finder:

Shipping somewhere else? The ITC Market Access Map covers the tariff and full code for almost every importing country. However you find it, the final classification and code are the exporter's and importer's responsibility, so treat this as a starting point and confirm the full code with the destination customs or your forwarder before you ship.

Import duty rates

Indicative MFN and preferential rates by destination, for HS 2106.90.

DestinationMFN dutyPreferentialVAT / GST
AlgeriaAfrica20%
AnguillaCaribbean14.1%
Antigua and BarbudaCaribbean23.3%
ArgentinaSouth America15.8%
ArmeniaAsia9.3%
ArubaCaribbean6%
AustraliaOceania4.5%0%MAFTA (Malaysia-Australia FTA)
AustriaEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
AzerbaijanAsia15%
BahrainMiddle East4.7%
BangladeshAsia25%
BarbadosCaribbean15%
BelarusEurope9.4%
BelgiumEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
BelizeCentral America15%
BermudaNorth America50%
BhutanAsia10%
Bosnia and HerzegovinaEurope6.3%
BotswanaAfrica7.7%
BrazilSouth America35%
BruneiAsia0%0%ASEAN AFTA (ATIGA)
BulgariaEurope5.1%
BurundiAfrica7%
CambodiaAsia7%0%ASEAN AFTA (ATIGA)
CanadaNorth America36%0%USMCA
Cayman IslandsCaribbean22%
Central African RepublicAfrica25%
ChadAfrica25%
ChileSouth America0%US-Chile
ChinaAsia9.4%0%ACFTA (ASEAN-China FTA)
ColombiaSouth America10.7%0%US-Colombia
ComorosAfrica20%
Cook IslandsOceania0%
CroatiaEurope5.1%
CyprusEurope5.1%
Czech RepublicEurope5.1%
DenmarkEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
DjiboutiAfrica20%
EcuadorSouth America14.3%
EgyptAfrica254.2%
EstoniaEurope5.1%
EswatiniAfrica7.6%
European UnionEurope5.1%
FijiOceania4.2%
FinlandEurope5.1%
FranceEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
GambiaAfrica20%
GeorgiaAsia12%
GermanyEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
GibraltarEurope0%
GreeceEurope5.1%
GrenadaCaribbean17.5%
Hong KongAsia0%0%AHKFTA (ASEAN-Hong Kong FTA)
HungaryEurope5.1%
IcelandEurope7.1%
IndiaAsia150%
IndonesiaAsia42.7%0%ASEAN AFTA (ATIGA)
IrelandEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
IsraelMiddle East8.1%
ItalyEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
JapanAsia28.4%0%MJEPA (Malaysia-Japan EPA)
JordanMiddle East4.3%
KazakhstanAsia8.9%
KenyaAfrica9%
KiribatiOceania65%
KuwaitMiddle East4.7%
KyrgyzstanAsia9.4%
LaosAsia0%ASEAN AFTA (ATIGA)
LatviaEurope5.1%
LebanonMiddle East4%
LesothoAfrica7.6%
LiberiaAfrica13.1%
LibyaAfrica20%
LiechtensteinEurope27.4%
LithuaniaEurope5.1%
LuxembourgEurope5.1%
MalaysiaAsia12.7%0%ASEAN AFTA (ATIGA)
MaldivesAsia6.7%
MaltaEurope5.1%
MexicoNorth America13.8%0%USMCA
MicronesiaOceania12.4%
MoldovaEurope11.4%
MontenegroEurope15%
MontserratCaribbean19.3%
MyanmarAsia0%ASEAN AFTA (ATIGA)
NamibiaAfrica7.6%
NauruOceania58.1%
NepalAsia27.6%
NetherlandsEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
New ZealandOceania2%0%AANZFTA (ASEAN-Australia-NZ FTA)
NigeriaAfrica40.5%
North MacedoniaEurope20%
NorwayEurope12.9%
OmanMiddle East4.7%
PakistanAsia18.9%
PalauOceania0%
PalestineMiddle East7.7%
PanamaCentral America6.6%0%US-Panama
Papua New GuineaOceania6.7%
PeruSouth America0%US-Peru
PhilippinesAsia23.3%0%ASEAN AFTA (ATIGA)
PolandEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
PortugalEurope5.1%
QatarMiddle East4.7%
RomaniaEurope5.1%
RussiaEurope9.4%
RwandaAfrica12%
Saint Kitts and NevisCaribbean17.3%
Saint LuciaCaribbean17.2%
Saint Vincent and the GrenadinesCaribbean18%
SamoaOceania17.9%
Saudi ArabiaMiddle East4.8%
SeychellesAfrica8.6%
SingaporeAsia0%0%ASEAN AFTA (ATIGA)
SlovakiaEurope5.1%
SloveniaEurope5.1%
Solomon IslandsOceania43.2%
South AfricaAfrica7.6%
South KoreaAsia83.7%0%AKFTA (ASEAN-Korea FTA)
SpainEurope5.1%0%CETA (Canada-EU Comprehensive Economic and Trade Agreement)
Sri LankaAsia11.8%
SwedenEurope5.1%
SwitzerlandEurope27%
TaiwanAsia17.6%
TajikistanAsia15%
TanzaniaAfrica7%
ThailandAsia18.2%0%ASEAN AFTA (ATIGA)
Trinidad and TobagoCaribbean21.2%
TunisiaAfrica40.5%
TurkeyEurope49.4%0%MTFTA (Malaysia-Turkey FTA)
TurkmenistanAsia0%
TuvaluOceania15%
UgandaAfrica7%
UkraineEurope6.4%
United Arab EmiratesMiddle East4.7%
United KingdomEurope8.3%0%EU-UK TCA (EU-UK Trade and Cooperation Agreement)
United StatesNorth America8.8%0%USMCA
UzbekistanAsia30%
VanuatuOceania15%
VenezuelaSouth America13.6%
VietnamAsia0%ASEAN AFTA (ATIGA)
ZambiaAfrica10%
ZimbabweAfrica0.1%
Indicative rates.Final classification and duty is decided by the destination country's customs authority. For binding confirmation, file an advance ruling.

Classification risk · high

Catch-all code. Destination customs frequently reclassify to a more specific heading.

2106.90 is the residual code for food preparations not elsewhere specified. Exporters use it for innovative products that don't fit a precise heading: plant-based meats, protein powders, functional foods, novel ingredients. The risk: destination customs disagree with the classification and reclassify to a code carrying higher duty. File an advance ruling in your top destination markets to lock in classification before scaling shipments.

Common alternative classifications

  • 1905.90: Other bakers' wares: biscuits, crackers, savoury snacks with cereal base
  • 2202.90: Other non-alcoholic beverages: flavoured waters, plant-based drinks, RTD
  • 2007.99: Other fruit preparations: jams, fruit purees, fruit-based spreads

For binding classification, file an advance ruling with your destination country’s customs authority (HS 2106.90).

Indicative classification. HS classification is decided by the destination country's customs authority. For binding confirmation, file an advance ruling. Most major markets (US, UK, EU, Singapore, Malaysia, UAE) offer free or low-cost advance ruling programmes valid for 3-5 years.

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