HS 2103 · Miscellaneous food preparations
Sauces and condiments
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur sauces and condiments is up to 8.1% today and reaches zero by 2030; Brazil's duty on EU sauces and condiments is up to 14.7% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
7 tariff linesPreferential duty 2026
0–8.1%
Duty-free on all phased lines by
2030
Agreement base rate
0–10.2%
Applied MFN rate today
0–10.2%
Into Brazil from the EU
13 tariff linesPreferential duty 2026
0–14.7%
Duty-free on all phased lines by
2036
Agreement base rate
16–18%
Applied MFN rate today
14.4–16.2%
Work out the duty on your shipment
Opens the calculator with heading 2103 and the corridor filled in.
About this product
Sauces, ketchup, mustard and seasoning mixes are phased out by the EU within a few years, and some lines are free from the start. Mercosur's duties on European sauces fall to zero, mostly over a long schedule. It's a modest heading in trade terms but a common one for food exporters.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–8.1% | 3 / 7 |
| 2027 | 0–6.1% | 3 / 7 |
| 2028 | 0–4% | 3 / 7 |
| 2029 | 0–2% | 3 / 7 |
| 2030 | 0% | 7 / 7 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–14.7% | 1 / 13 |
| 2027 | 0–13.2% | 1 / 13 |
| 2028 | 0–11.7% | 1 / 13 |
| 2029 | 0–10.3% | 1 / 13 |
| 2030 | 0–8.8% | 2 / 13 |
| 2031 | 0–7.3% | 2 / 13 |
| 2032 | 0–5.8% | 2 / 13 |
| 2033 | 0–4.4% | 2 / 13 |
| 2034 | 0–2.9% | 3 / 13 |
| 2035 | 0–1.4% | 3 / 13 |
| 2036 | 0% | 13 / 13 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 4× 4
- 0× 3
EU → Mercosur
- 10× 10
- 0× 1
- 4× 1
- 8× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 16–18% | 14.4–16.2% | 0–14.7% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 16–18% | 16–18% | 0–16.3% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 16–18% | 14.4–16.2% | 0–14.7% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 16–18% | 14.4–16.2% | 0–14.7% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 7 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2103 10 00 | Soya sauce | 4 | 7.7% | 7.7% | 6.1% | Freefrom 2030 |
| 2103 20 00 | Tomato ketchup and other tomato sauces | 4 | 10.2% | 10.2% | 8.1% | Freefrom 2030 |
| 2103 30 10 | Mustard flour and meal (excl. prepared) | 0 | Free | Free | Free | Free |
| 2103 30 90 | Mustard, incl. prepared flour and meal | 4 | 9% | 9% | 7.2% | Freefrom 2030 |
| 2103 90 10 | Mango chutney, liquid | 0 | Free | Free | Free | Free |
| 2103 90 30 | Aromatic bitters of an alcoholic strength of ≥ 44,2 %but ≤ 49,2 %vol containing ≥ 1,5 %but ≤ 6 %by weight of gentian, spices and various ingredients and ≥ 4 %but ≤ 10 %of sugar, in containers holding ≤ 0,5 l | 0 | Free | Free | Free | Free |
| 2103 90 90 | Sauces and preparations therefor, mixed condiments and mixed seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, liquid mango chutney and aromatic bitters of subheading 2103.90.30) | 4 | 7.7% | 7.7% | 6.1% | Freefrom 2030 |
Into Brazil from the EU: 13 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2103 10 10 | Soya sauce, prepared, immediate packings, weighing ≤ 1 kg | 8 | 18% | 16.2% | 14.4% | Freefrom 2034 |
| 2103 10 90 | Other soya sauce, prepared | 0 | 16% | 14.4% | Free | Free |
| 2103 20 10 | Tomato ketchup and other tomato sauces immediate packings weighing ≤ 1 kg | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 2103 20 90 | Other tomato ketchup and other tomato sauces, prepared | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2103 30 10 | Mustard flour | 4 | 16% | 14.4% | 11.5% | Freefrom 2030 |
| 2103 30 21 | Mustard prepared, in immediate packings weighing ≤ 1 kg | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 2103 30 29 | Other prepared mustard | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2103 90 11 | Mayonnaise immediate packings, weighing ≤ 1 kg | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 2103 90 19 | Other mayonnaise | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2103 90 21 | Condiments/mixed seasonings, composed, immediate packings weighing ≤ 1 kg | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 2103 90 29 | Other condiments and mixed seasonings, composed | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2103 90 91 | Other sauces preparations, sauce preparations, immediate packings weighing ≤ 1 kg | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 2103 90 99 | Other sauces preparations and sauce prepared | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.