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2106.90F&B — Miscellaneous

Food preparations, not elsewhere specified

Food preparations not elsewhere specified or included

Import duty rates

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

DestinationMFN dutyPreferentialVAT / GST
United Arab EmiratesMiddle East5%5%
Indicative rates.Final classification and duty is decided by the destination country's customs authority. For binding confirmation, file an advance ruling.

This is a catch-all code — verify before shipping

HS 2106.90 (“Food preparations not elsewhere specified”) is the default for innovative or new-category F&B products that don't fit cleanly into other chapters. Customs in destination markets sometimes reclassify products filed under 2106.90 to more specific codes — leading to different duty rates and delays. For high-value products, file an advance ruling with the destination customs authority before first shipment.

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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Other codes in chapter 21

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