EU Combined Nomenclature · CN code · HS 2203.00
2203 00 09: Beer: In containers holding 10 litres or less: other
Beer
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2203 00 Beer made from malt:
- In containers holding 10 litres or less:
- 2203 00 09 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 5.5% reduced rate -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 6% reduced rate
TEDB · 25 October 2026
Excise duty in the EU member states
Alcohol, tobacco and energy products also pay excise duty in the member state where they are released for consumption, on top of customs duty and VAT. The rates below are the standard national rates reported to the European Commission; the category that applies depends on the product (strength, sparkling or still, use).
Beer
| Member state | Rate |
|---|---|
| Austria | €2.00 per hl per °Plato · reduced rates exist |
| Belgium | €2.0043 per hl per °Plato · reduced rates exist |
| Bulgaria | €0.77 per hl per °Plato · reduced rates exist |
| Croatia | €5.31 per hl per % vol · reduced rates exist |
| Cyprus | €6.00 per hl per % vol · reduced rates exist |
| Czechia | €1.3182 per hl per °Plato · reduced rates exist |
| Denmark | €6.5283 per hl per % vol · reduced rates exist |
| Estonia | €15.40 per hl per % vol · reduced rates exist |
| Finland | €36.71 per hl per % vol · reduced rates exist |
| France | €8.24 per hl per % vol · reduced rates exist |
| Germany | €0.787 per hl per °Plato · reduced rates exist |
| Greece | €5.00 per hl per °Plato · reduced rates exist |
| Hungary | €5.0167 per hl per % vol · reduced rates exist |
| Ireland | €22.55 per hl per % vol · reduced rates exist |
| Italy | €2.98 per hl per °Plato · reduced rates exist |
| Latvia | €10.58 per hl per % vol · reduced rates exist |
| Lithuania | €12.74 per hl per % vol · reduced rates exist |
| Luxembourg | €0.7933 per hl per °Plato · reduced rates exist |
| Malta | €4.60 per hl per % vol · reduced rates exist |
| Netherlands | €8.12 per hl per % vol · reduced rates exist |
| Poland | €2.6936 per hl per °Plato · reduced rates exist |
| Portugal | €12.06 – €33.85 per hl per °Plato · reduced rates exist |
| Romania | €1.1472 per hl per °Plato · reduced rates exist |
| Slovakia | €3.587 per hl per % vol · reduced rates exist |
| Slovenia | €12.95 per hl per % vol · reduced rates exist |
| Spain | €0.91 – €13.56 per hl per °Plato · reduced rates exist |
| Sweden | €20.66 per hl per % vol · reduced rates exist |
The CN code can also cover goods taxed in another category, and member states apply reduced rates and exemptions (small producers, uses). Source: TEDB · 22 October 2026 · © European Union, CC BY 4.0
EU: imports by month · HS 2203.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €276.6m | 60.2% | -8.9% |
 Mexico | €61.7m | 13.4% | -48.1% |
 China | €35.7m | 7.8% | +92.9% |
 Ukraine | €12.3m | 2.7% | +14% |
 Serbia | €11.5m | 2.5% | -14.9% |
 United States | €9.6m | 2.1% | -16.3% |
 Thailand | €5.8m | 1.3% | -5.5% |
 Türkiye | €4.5m | 1% | -6.1% |
Same subheading in other tariffs
UK Free Third-country duty 3 tariff lines Türkiye Free Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 6 tariff lines Mexico 20% Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 19 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 10 tariff lines · 8× specific or compound duty 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 50% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 4 tariff lines 
Norway specific or compound duty Third-country duty 5 tariff lines 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 20% Third-country duty 2 tariff lines EU lines: 2203.00
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.
-
The tariff classification of Hard Seltzer from the Netherlands. Correction to Ruling Number N313678.
- 600013018 HMRC
Stout. A dark alcoholic beverage with a bitter-sweet taste and high malt content. Ingredients include water, barley (malted and roasted), sorghum or maize, hops, yeast, caramel, sugar and carbon dioxide. Alcohol content (7.5%). Packaged in glass bottles (33cl and 60cl sizes).
- 600013019 HMRC
An alcoholic beer. Made from water, malted barley, herbs and fruit extracts, caramel colour, sugar, preservatives and carbon dioxide. Alcohol content (6%ABV). Packaged in glass bottles (33cl and 60cl sizes).
- 600013033 HMRC
An alcoholic beer. Made from barley malt, maize (corn), hops, water and yeast. Alcohol content (5%ABV). Packaged in glass bottles (33cl and 60cl sizes).
- 600013034 HMRC
An alcoholic beer. Made from barley malt, sorghum or maize (corn), hops, water and yeast. Alcohol content (5.1% ABV). Packaged in glass bottles (33cl and 60cl sizes).
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.
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
BEVERAGES, SPIRITS AND VINEGAR
General
Where a distinction is made in this chapter between products in containers holding 2 litres or less and those holding more than 2 litres, the quantity to be taken into consideration is the volume of liquid contained in the containers and not the capacity of the containers.
This chapter covers — in so far as they are not medicaments — tonic preparations which, even though they are taken in small quantities, for example, by the spoonful, are suitable for direct consumption as beverages. Non-alcoholic tonic preparations which require dilution before consumption do not fall in Chapter 22 (generally, heading 2106).
Additional note 2(b)
The potential alcoholic strength by volume is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 litres of the product in question by a factor of 0,6.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | l |
| 2025 | unchanged | Free | l |
| 2024 | unchanged | Free | l |
| 2023 | unchanged | Free | l |
| 2022 | unchanged | Free | l |
| 2021 | unchanged | Free | l |
| 2020 | unchanged | Free | l |
| 2019 | Other | Free | l |
CN code 2203 00 09 is a line of the EU Combined Nomenclature under HS subheading 2203.00 (beer made from malt).
The third-country duty is free, and quantities are declared in l.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of beer (HS 2203.00) into the EU came to €459.2m between September 2025 and August 2026 (down 13% on the year before); United Kingdom supplied 60%, followed by Mexico.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada 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 North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 2203.00 worth US$5bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$302m.
Questions and answers
What is the EU import duty for CN code 2203 00 09?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 2203 00 09?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 2203.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$302m), followed by Mexico.