Import duty on ice cream in the UK

HS code

2105.00

UK codes

UK import duty

6% – 8%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Ice cream and other edible ice are 2105.00. Dairy content can bring US quotas into play.

UK commodity codes under 2105.00

UK commodity code	Description	Import duty	VAT
2105 00 10 00	Containing no milkfats or containing less than 3 % by weight of such fats	8%	20%
2105 00 91 00	Containing by weight of milkfats › 3 % or more but less than 7 %	8%	20%
2105 00 99 00	Containing by weight of milkfats › 7 % or more	6%	20%

Import duty on ice cream by country

Import into the US

Varies by line

See HTS codes ›

Import into the UK

6% – 8%

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Import into the EU

Varies by line

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will ice cream really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

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Sellers of ice cream also look up

Related products and their UK import duty.

HS 1902.30

Instant noodles

UK duty: Varies by line

HS 1905.90

Crackers & baked snacks

UK duty: Varies by line

HS 2103.20

Ketchup

UK duty: 10%

HS 1904.10

Breakfast cereal

UK duty: Varies by line

HS 2103.30

Mustard

UK duty: 0% – 8%

HS 1604.14

Canned tuna

UK duty: 20% – 25%

Frequently asked questions

Q1What is the UK commodity code for ice cream?

It depends on the product’s details: 3 UK codes sit under HS 2105.00. The table on this page lists each one with its duty.

Q2What is the import duty on ice cream in the UK?

Between 6% – 8%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.

Q3Do I pay VAT on imported ice cream?

Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.

Q4Is the UK code the same as the US HTS code?

Only the first 6 digits (2105.00) are the same. The US adds its own digits and rates: see the US HTS code for ice cream.

Find another product’s UK duty

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New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.