Product classification
HS code for Frozen desserts: 2105.00
Ice cream and other edible ice, whether or not containing cocoa.
Classification of frozen desserts under HS 2105.00
Frozen desserts, primarily categorized as ice cream and other edible ice, are classified under HS code 2105.00. This heading is found within Chapter 21, which covers miscellaneous edible preparations. The classification 2105.00 is unique because it is a single-level heading that does not have further subheadings in the international nomenclature. It encompasses all frozen preparations intended for human consumption that are based on water or milk/cream, regardless of whether they contain cocoa. The primary criteria for classification here are the product's state (frozen) and its intended use as a dessert or snack. This includes products that are dairy-based as well as those that are water-based, such as sorbets. The presence of stabilizers, emulsifiers, and flavorings is standard for products under this code.
- Covers
- Dairy-based ice cream
- Fruit-based sorbets and sherbets
- Frozen yogurt (marketed as a frozen dessert)
- Popsicles and water-based ice lollies
- Gelato and frozen custard
- Also under 2105.00
- Ben & Jerry's Ice Cream
- Häagen-Dazs
- Magnum Ice Cream Bars
- Breyers Ice Cream
- Talenti Gelato
Codes often confused with 2105.00
Common mistake. A common error is classifying chocolate-coated frozen desserts under HS code 1806.90 (chocolate and other food preparations containing cocoa). However, Note 1 to Chapter 18 specifically excludes ice cream and other edible ice, directing them to 2105.00 even if they contain cocoa. Another misclassification involves frozen cakes or pastries, which should be classified under HS code 1905.90. The distinction is that 2105.00 is for products that are meant to be eaten in a frozen state as 'ice,' whereas frozen cakes are baked goods that happen to be frozen for preservation.
Top exporters and importers of HS 210500 (the code used for frozen desserts), 2025
In 2025, the largest exporter of HS 210500 (the code used for frozen desserts) in UN Comtrade data was Germany, with 12% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 9.6% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 210500, not only frozen desserts.
Top exporters 2025 · share of world exports
- 1 Germany $841M 12% of world exports
- 2 France $821M 12% of world exports
- 3 Belgium $585M 8.3% of world exports
World total: $7.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Kingdom $680M 9.6% of world imports
- 2 Germany $645M 9.1% of world imports
- 3 France $476M 6.7% of world imports
World total: $7.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for frozen desserts
Brazil splits HS 2105.00 into 2 NCM codes. Pick the one that matches your product:
- 2105.00.10Ice cream and edible ice, packings of 2 kg or less
- 2105.00.90Ice cream and edible ice, packings over 2 kg
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen desserts
What is the HS code for Frozen desserts?
The HS code for Frozen desserts is 210500 (Ice cream and other edible ice; whether or not containing cocoa). The standard HS code for ice cream and other edible ice desserts is 2105.00.
How do I classify Frozen desserts for customs?
Frozen desserts is classified under HS code 210500 — Ice cream and other edible ice; whether or not containing cocoa. This is a 6-digit subheading level code.
Are frozen fruit purees classified as frozen desserts?
No, pure frozen fruit purees without added ingredients for immediate consumption as a dessert are usually classified under 0811.
Which countries are the top exporters of frozen desserts (HS 210500)?
In 2025, the top exporters of HS 210500 (the code used for frozen desserts) in UN Comtrade data were Germany ($841M, 12% of world exports), France ($821M) and Belgium ($585M). World exports came to about $7.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of frozen desserts (HS 210500)?
In 2025, the top importers of HS 210500 (the code used for frozen desserts) in UN Comtrade data were the United Kingdom ($680M, 9.6% of world imports), Germany ($645M) and France ($476M). World imports came to about $7.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Frozen desserts the same in all countries?
The base HS code 210500 for Frozen desserts is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for frozen desserts in Brazil?
Brazil splits HS 210500 into 2 NCM codes, so the right one for frozen desserts depends on the product's details: 2105.00.10 (Ice cream and edible ice, packings of 2 kg or less), 2105.00.90 (Ice cream and edible ice, packings over 2 kg).