Customs Tariff of Canada · tariff item · HS 2208.40
2208.40.10.10: Rum: Rum and other spirits obtained by distilling fermented: rum, in bulk
Rum
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
- 2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
- 2208.40.10 Rum
- 2208.40.10.10 In bulk
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
UK Free Third-country duty 6 tariff lines · 4× specific or compound duty 
EU Free Third-country duty 6 tariff lines · 4× specific or compound duty 
Türkiye Free Third-country duty 9 tariff lines · 5× specific or compound duty 
USA Free General (MFN) 4 tariff lines · 2× specific or compound duty 
Mexico 20% General (MFN) 2 tariff lines 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 20 tariff lines · 10× specific or compound duty 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 50% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 2208.40
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364483 U.S. CBP
The tariff classification of “Grapefruit Flavored Rum” from Italy
- N289153 U.S. CBP
The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad
- 600012743 HMRC
Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60…
- 600009498 HMRC
Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported…
Legal notes
Notes
1. This chapter does not cover:
(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.
3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Tariff item 2208.40.10.10 is a line of the Customs Tariff of Canada under HS subheading 2208.40 (rum and other spirits obtained by distilling fermented sugar-cane products).
The MFN tariff rate is a specific or compound duty: 24.56 ¢/litre of absolute ethyl alcohol.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
Canada imported goods of subheading 2208.40 worth US$86m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 2208.40.10.10?
The MFN tariff rate in the Customs Tariff of Canada is 24.56 ¢/litre of absolute ethyl alcohol; the supplementary unit is LPA. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 2208.40 as a whole, the largest supplier in 2024 was the United States (US$50m), followed by Barbados.
Typical products
Everyday names, not part of the legal text.