Product classification

HS code for Ice cream: 2105.00

Ice cream and other edible ice, whether or not containing cocoa.

Classification of ice cream under HS 2105.00

Ice cream and other edible ice products are classified under HS code 2105.00. This classification is part of Chapter 21, which encompasses miscellaneous edible preparations. The Harmonized System defines products under this code as frozen preparations typically based on milk or water. The classification is unique because it includes products regardless of their cocoa content, which is an exception to many other food classifications where cocoa content dictates the heading. To be classified under 2105.00, the product must be in a solid or semi-solid state through freezing and intended for consumption in that state. This includes dairy-based ice creams, water-based popsicles, and fruit-based sorbets. The essential character of the product is its frozen state and its use as a dessert or snack. Even if the product contains high levels of milk fat or sugar, the specific provision for \"edible ice\" in Heading 2105 takes precedence over more general dairy or confectionery headings.

Covers
  • Dairy ice cream
  • Vegan or plant-based ice cream
  • Fruit sorbets and sherbets
  • Frozen yogurt
  • Ice pops and water ices
  • Gelato
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. Ice cream is often misclassified under HS code 0402 or 0405 if the importer focuses solely on the milk or cream content. However, once these ingredients are processed into a frozen dessert, they move to Chapter 21. Another common error involves products containing chocolate; importers may look at HS code 1806 (chocolate and other food preparations containing cocoa), but the legal notes for Heading 2105 explicitly state it includes preparations containing cocoa. Additionally, non-frozen mixtures used to make ice cream are classified under 1806 or 1901, not 2105.00.

04.02Milk and cream; concentrated or containing added sugar or other sweetening matter04.05Butter and other fats and oils derived from milk; dairy spreads18.06Chocolate and other food preparations containing cocoa21.05Ice cream and other edible ice; whether or not containing cocoa19.01Malt extract; flour/groats/meal/starch/malt extract products, no cocoa (or less than 40% by weight) and food preparations of goods of headings 04.01 to 04.04, no cocoa (or less than 5% by weight), weights calculated on a totally defatted basis, n.e.c.

Top exporters and importers of HS 210500 (the code used for ice cream), 2025

In 2025, the largest exporter of HS 210500 (the code used for ice cream) 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 ice cream.

Top exporters 2025 · share of world exports

  1. 1 Germany $841M
  2. 2 France $821M
  3. 3 Belgium $585M

World total: $7.0B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United Kingdom $680M
  2. 2 Germany $645M
  3. 3 France $476M

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 ice cream

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 ice cream

What is the HS code for Ice cream?

The HS code for Ice cream is 210500 (Ice cream and other edible ice; whether or not containing cocoa). The HS code for ice cream and other edible ice, whether or not containing cocoa, is 2105.00.

How do I classify Ice cream for customs?

Ice cream 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.

Does 2105.00 include frozen yogurt?

Yes, frozen yogurt intended to be eaten as an edible ice is classified under HS code 2105.00.

Which countries are the top exporters of ice cream (HS 210500)?

In 2025, the top exporters of HS 210500 (the code used for ice cream) 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 ice cream (HS 210500)?

In 2025, the top importers of HS 210500 (the code used for ice cream) 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 Ice cream the same in all countries?

The base HS code 210500 for Ice cream 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 ice cream in Brazil?

Brazil splits HS 210500 into 2 NCM codes, so the right one for ice cream 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).