2204 · Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
See additional note 2(a) to this chapter, as regards ‘actual alcoholic strength by volume’.
EU Combined Nomenclature · CN code · HS 2204.10
Sparkling wine
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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.
TEDB · 25 October 2026
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).
| Member state | Rate |
|---|---|
| €0.00 per hl | |
| €256.32 per hl · reduced rates exist | |
| €0.00 per hl | |
| €0.00 per hl | |
| €0.00 per hl | |
| €96.40 per hl | |
| €195.69 – €246.86 per hl · reduced rates exist | |
| €179.27 per hl · reduced rates exist | |
| €504.97 per hl · reduced rates exist | |
| €10.38 per hl | |
| €136.00 per hl · reduced rates exist | |
| €0.00 per hl | |
| €50.55 per hl | |
| €849.68 per hl · reduced rates exist | |
| €0.00 per hl | |
| €74.00 – €148.00 per hl | |
| €296.00 per hl · reduced rates exist | |
| €0.00 per hl | |
| €20.50 per hl · reduced rates exist | |
| €95.69 per hl · reduced rates exist | |
| €54.72 per hl · reduced rates exist | |
| €0.00 per hl | |
| €16.49 per hl · reduced rates exist | |
| €79.65 per hl · reduced rates exist | |
| €0.00 per hl · reduced rates exist | |
| €0.00 per hl · reduced rates exist | |
| €268.04 – €560.92 per hl · reduced rates exist |
| Member state | Rate |
|---|---|
| €80.00 per hl | |
| €157.78 – €256.09 per hl · reduced rates exist | |
| €46.02 per hl | |
| €106.18 per hl · reduced rates exist | |
| €45.00 per hl | |
| €96.40 per hl | |
| €201.99 – €246.86 per hl · reduced rates exist | |
| €350.90 per hl | |
| €886.24 per hl · reduced rates exist | |
| €209.53 per hl · reduced rates exist | |
| €153.00 per hl · reduced rates exist | |
| €102.00 per hl · reduced rates exist | |
| €78.49 per hl | |
| €616.45 – €849.68 per hl · reduced rates exist | |
| €88.67 per hl | |
| €162.50 – €325.00 per hl · reduced rates exist | |
| €411.00 per hl · reduced rates exist | |
| €66.93 per hl · reduced rates exist | |
| €152.00 per hl | |
| €161.80 per hl · reduced rates exist | |
| €109.67 per hl · reduced rates exist | |
| €43.96 – €87.92 per hl · reduced rates exist | |
| €138.10 per hl | |
| €84.24 per hl | |
| €141.24 per hl | |
| €64.13 per hl · reduced rates exist | |
| €560.92 per hl · reduced rates exist |
| Member state | Rate |
|---|---|
| €0.00 per hl | |
| €74.91 per hl · reduced rates exist | |
| €0.00 per hl | |
| €0.00 per hl | |
| €0.00 per hl | |
| €0.00 per hl | |
| €150.82 – €201.99 per hl · reduced rates exist | |
| €179.27 per hl · reduced rates exist | |
| €504.97 per hl · reduced rates exist | |
| €4.19 per hl | |
| €0.00 per hl | |
| €0.00 per hl | |
| €0.00 per hl | |
| €424.84 – €616.45 per hl · reduced rates exist | |
| €0.00 per hl | |
| €74.00 – €148.00 per hl | |
| €296.00 per hl · reduced rates exist | |
| €0.00 per hl | |
| €20.50 per hl · reduced rates exist | |
| €95.69 per hl · reduced rates exist | |
| €54.72 per hl · reduced rates exist | |
| €0.00 per hl | |
| €2.1645 per hl | |
| €0.00 per hl | |
| €0.00 per hl · reduced rates exist | |
| €0.00 per hl · reduced rates exist | |
| €268.04 – €560.92 per hl · 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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 32 €/hl |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreementQuota | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–South Africa agreement | South Africa | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0 EUR / hl |
| EU–Mexico agreement | Mexico | 0 EUR / hl |
| EU–Tunisia agreement | Tunisia | 6.4 EUR / hl |
| Country | Value | Share | Change |
|---|---|---|---|
| €13.5m | 21.7% | +20.8% | |
| €7.7m | 12.4% | +212.2% | |
| €7.6m | 12.2% | +11.6% | |
| €5m | 8% | +14.2% | |
| €4.9m | 7.9% | +1.2% | |
| €3.4m | 5.5% | +18.3% | |
| €2.9m | 4.6% | +43.1% | |
| €2.4m | 3.9% | -0.7% |
2204.10 Wine of fresh grapes, including fortified wines: sparkling wine
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 Sparkling Wine from England
1x 200ml bottle of Prosecco, with yellow label and yellow foil top, with wire, over a mushroom stopper. Although the Prosecco is packaged with 3 Caramel Belgian Chocolates, this ruling is only for the Prosecco; the chocolates will need to be classified separately.
Moscato wine Sparkling Packaging: glass bottle with mushroom cork, wire and foil
1. For the purposes of subheading 220410, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.
1. Subheading 22021000 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2. For the purposes of headings 2204 and 2205 and subheading 22060010:
(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.
3. For the purposes of subheading 22043010, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4. For the purposes of subheadings 220421, 220422 and 220429:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;
B.
(a) the presence in the products of subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 22042198, 22042298 and 22042998;
(b) the above rules do not apply to products of subheadings 22042123 and 22042233.
5. Subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 shall be taken to include:
(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b) wine fortified for distillation, that is to say, a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c) liqueur wine, that is to say, a product:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
by freezing, or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
6. For the purposes of subheadings 220410, 220421, 220422 and 220429:
(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
7. For the purposes of subheadings 22043092 and 22043096, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9. For the purposes of subheading 22060010, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10. For the purposes of subheadings 22060031 and 22060039, the following are regarded as ‘sparkling’:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.
11. For the purposes of subheadings 22090011 and 22090019, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
12. Subheading 220720 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
13. For the purposes of subheadings 22029911 and 22029915, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6,25.
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.
See additional note 2(a) to this chapter, as regards ‘actual alcoholic strength by volume’.
See subheading note 1 to this chapter.
Prosecco is a sparkling wine with a protected designation of origin, obtained from grapes of the ‘Glera’ vine variety harvested in the regions of the designations of origin ‘Prosecco’, ‘Conegliano-Valdobbiadene — Prosecco’, ‘Colli Asolani — Prosecco’ and ‘Asolo — Prosecco’.
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
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 | Prosecco | 32 €/hl | l |
| 2025 | unchanged | 32 €/hl | l |
| 2024 | unchanged | 32 €/hl | l |
| 2023 | unchanged | 32 €/hl | l |
| 2022 | unchanged | 32 €/hl | l |
| 2021 | unchanged | 32 €/hl | l |
| 2020 | unchanged | 32 €/hl | l |
| 2019 | Prosecco | 32 €/hl | l |
Since 2017; before, these goods were classified under 2204 10 93.
In the EU Combined Nomenclature, 2204 10 15 is one of 8 lines under subheading 2204.10, wine of fresh grapes, including fortified wines: sparkling wine.
The third-country duty is a specific or compound duty: 32 €/hl.
Goods from 117 countries can enter the EU at a preferential rate instead of the standard 32 €/hl; 109 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported sparkling wine (HS 2204.10) worth €62.2m (up 32% on the year before), at an average of €7.77 per kg; United Kingdom supplied 22%, followed by United States.
For the same subheading, the Türkiye duty is 70%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%–35%, the Peru duty is 6%, the New Zealand duty is 5%, the Taiwan duty is 10%–20%, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is 45% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2204.10 worth US$3bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$8m.
The third-country duty in the EU Combined Nomenclature is 32 €/hl; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
117 countries have a preferential rate on this line, 109 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2204.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$8m), followed by South Africa.
Everyday names, not part of the legal text.