HS 2106 · Miscellaneous food preparations
Other food preparations
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur food preparations is up to 15.7% plus specific duties today and reaches zero by 2036 (an entry price or similar component still applies on 3 lines); Brazil's duty on EU food preparations is up to 13% today and reaches zero by 2036 (2 of 9 lines are excluded).
Rates at a glance
Into the EU from Mercosur
9 tariff linesPreferential duty 2026
0–15.7%
plus specific duties on 4 lines
Duty-free on all phased lines by
2036
Agreement base rate
0–17.3%
plus specific duties on 4 lines
Applied MFN rate today
0–17.3%
Into Brazil from the EU
9 tariff linesPreferential duty 2026
11.2–16.2%
Duty-free on all phased lines by
2036
Agreement base rate
14–18%
Applied MFN rate today
12.6–16.2%
Work out the duty on your shipment
Opens the calculator with heading 2106 and the corridor filled in.
About this product
This catch-all heading covers protein concentrates, flavoured syrups, food supplements and much else. The EU phases out every line, some with agricultural components. Mercosur cuts its duties on most lines and excludes a couple, so the exact line matters.
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 | 0–15.7% | 0 / 9 |
| 2027 | 0–14.1% | 0 / 9 |
| 2028 | 0–12.5% | 0 / 9 |
| 2029 | 0–11% | 0 / 9 |
| 2030 | 0–9.4% | 1 / 9 |
| 2031 | 0–7.8% | 1 / 9 |
| 2032 | 0–6.2% | 1 / 9 |
| 2033 | 0–4.7% | 3 / 9 |
| 2034 | 0–3.1% | 3 / 9 |
| 2035 | 0–1.5% | 3 / 9 |
| 2036 | 0% | 9 / 9 |
4 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 11.2–13% | 0 / 9 |
| 2027 | 9.8–11.7% | 0 / 9 |
| 2028 | 8.4–10.4% | 0 / 9 |
| 2029 | 7–9.1% | 0 / 9 |
| 2030 | 5.5–7.8% | 0 / 9 |
| 2031 | 4.1–6.5% | 0 / 9 |
| 2032 | 2.7–5.2% | 0 / 9 |
| 2033 | 1.3–3.9% | 0 / 9 |
| 2034 | 0–2.6% | 1 / 9 |
| 2035 | 0–1.3% | 1 / 9 |
| 2036 | 0% | 7 / 9 |
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
- 10× 5
- 7× 2
- 4× 1
- 10/OS ≥ 70 %× 1
EU → Mercosur
- 10× 6
- E× 2
- 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 | 14–18% | 12.6–16.2% | 11.2–16.2% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14–22% | 12.6–18% | 11.2–18% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–18% | 0–16.2% | 0–16.2% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 14–18% | 6–16.2%1 line has no single published rate | 5.4–16.2% | 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: 9 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2106 10 20 | Protein concentrates and textured protein substances, not containing milkfats, sucrose, isoglucose starch or glucose or containing, by weight, < 1,5% milkfat, < 5 %sucrose or isoglucose, < 5 %glucose or < 5 %starch | 7 | 12.8% | 12.8% | 11.2% | Freefrom 2033 |
| 2106 10 80 | Protein concentrates and textured protein substances, containing, by weight, ≥ 1,5 %milkfat, ≥ 5 %sucrose or isoglucose, ≥ 5 %glucose or ≥ 5% starch | 7 | EA | EA | EA | Freefrom 2033 |
| 2106 90 20 | Compound alcoholic preparations of a kind used for the manufacture of beverages and of an actual alcoholic strength of by volume of > 0,5 %vol (excl. those based on odoriferous substances) | 10 | 17.3% + MIN/MAX | 17.3% + MIN/MAX | 15.7% + MIN/MAX | Freefrom 2036 |
| 2106 90 30 | Flavoured or coloured isoglucose syrups | 10 | 42.70 EUR/100 kg/net mas | 42.70 EUR/100 kg/net (DTNM) | 38.81 EUR/100 kg/net mas | Freefrom 2036 |
| 2106 90 51 | Flavoured or coloured lactose syrups | 4 | 14.00 EUR/100 kg/net | 14.00 EUR/100 kg/net | 11.20 EUR/100 kg/net | Freefrom 2030 |
| 2106 90 55 | Flavoured or coloured glucose and maltodextrine syrups | 10 | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/net | 18.18 EUR/100 kg/net | Freefrom 2036 |
| 2106 90 59 | Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and maltodextrine syrups) | 10 | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.36 EUR/100 kg/net per 1 %sucrose | Freefrom 2036 |
| 2106 90 92 | Food preparations, n.e.s., not containing milkfats, sucrose, isoglucose starch or glucose or containing, by weight, < 1,5 %milkfat, < 5 %sucrose or isoglucose, < 5 %glucose or < 5 %starch | 10 | 12.8% | 12.8% | 11.6% | Freefrom 2036 |
| 2106 90 98 | Food preparations, n.e.s., containing, by weight, ≥ 1,5 %milkfat, ≥ 5 %sucrose or isoglucose, ≥ 5 %glucose or ≥ 5 %starch | 10/OS ≥ 70 % | 9% + EA | 9% + EA | 8.1% + EA | Freefrom 2036 |
Into Brazil from the EU: 9 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2106 10 00 | Protein concentrates and textured protein substances | 8 | 14% | 12.6% | 11.2% | Freefrom 2034 |
| 2106 90 10 | Other preparations for elaboration of drinks | E | 14% | 12.6% | 12.6% | 12.6% |
| 2106 90 21 | Powder for preparations of puddings, immediate packing weighing ≤ 1 kg | E | 18% | 16.2% | 16.2% | 16.2% |
| 2106 90 29 | Powder for preparations of cream, ice cream, jelly, etc. | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2106 90 30 | Alimentary complements | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2106 90 40 | Mixtures with a basis of sodium ascorbate/glucose for preparations | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 2106 90 50 | Chewing gum, without sugar | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2106 90 60 | Caramels, sweets, tablets and similar products, without sugar | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 2106 90 90 | Other food preparations | 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.