EU Combined Nomenclature · CN code · HS 2204.21

2204 21 66

2204 21 66: Wine with a protected designation of origin (PDO): other, toscana (Tuscany)

Wine in bottles up to 2 litres

Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
  2. Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
  3. 2204 21 In containers holding 2 litres or less:
  4. Other:
  5. Produced in the European Union:
  6. Of an actual alcoholic strength by volume not exceeding 15 % vol:
  7. Wine with a protected designation of origin (PDO):
  8. Other:
  9. 2204 21 66 Toscana (Tuscany)

What you pay

Importing into EU

Customs duty standard rate depends on the country of origin
Additional duties and charges 3 additional measures + Excise duty in the EU member states Import requirements: 5
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 5

  • Prohibition or restrictionDeclaration of subheading submitted to restrictions (import)
    Applies to goods from
    all countries
    Legal act
    Regulation 1001/13
  • 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

2204 21 66 10Of an actual alcoholic strength by volume not exceeding 13 % vol
2204 21 66 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

Export measures 2

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export control on luxury goodsSanctions regime: North Korea North Korea Regulation 2062/17 11 July 2018
Export control on luxury goodsSanctions regime: Russia Russia Regulation 0833/14 24 June 2023

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 14% reduced rate
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

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).

Intermediate products

Member stateRate
Austria €80.00 per hl
Belgium €157.78 – €256.09 per hl · reduced rates exist
Bulgaria €46.02 per hl
Croatia €106.18 per hl · reduced rates exist
Cyprus €45.00 per hl
Czechia €96.40 per hl
Denmark €201.99 – €246.86 per hl · reduced rates exist
Estonia €350.90 per hl
Finland €886.24 per hl · reduced rates exist
France €209.53 per hl · reduced rates exist
Germany €153.00 per hl · reduced rates exist
Greece €102.00 per hl · reduced rates exist
Hungary €78.49 per hl
Ireland €616.45 – €849.68 per hl · reduced rates exist
Italy €88.67 per hl
Latvia €162.50 – €325.00 per hl · reduced rates exist
Lithuania €411.00 per hl · reduced rates exist
Luxembourg €66.93 per hl · reduced rates exist
Malta €152.00 per hl
Netherlands €161.80 per hl · reduced rates exist
Poland €109.67 per hl · reduced rates exist
Portugal €43.96 – €87.92 per hl · reduced rates exist
Romania €138.10 per hl
Slovakia €84.24 per hl
Slovenia €141.24 per hl
Spain €64.13 per hl · reduced rates exist
Sweden €560.92 per hl · reduced rates exist

Still wine

Member stateRate
Austria €0.00 per hl
Belgium €74.91 per hl · reduced rates exist
Bulgaria €0.00 per hl
Croatia €0.00 per hl
Cyprus €0.00 per hl
Czechia €0.00 per hl
Denmark €150.82 – €201.99 per hl · reduced rates exist
Estonia €179.27 per hl · reduced rates exist
Finland €504.97 per hl · reduced rates exist
France €4.19 per hl
Germany €0.00 per hl
Greece €0.00 per hl
Hungary €0.00 per hl
Ireland €424.84 – €616.45 per hl · reduced rates exist
Italy €0.00 per hl
Latvia €74.00 – €148.00 per hl
Lithuania €296.00 per hl · reduced rates exist
Luxembourg €0.00 per hl
Malta €20.50 per hl · reduced rates exist
Netherlands €95.69 per hl · reduced rates exist
Poland €54.72 per hl · reduced rates exist
Portugal €0.00 per hl
Romania €2.1645 per hl
Slovakia €0.00 per hl
Slovenia €0.00 per hl · reduced rates exist
Spain €0.00 per hl · reduced rates exist
Sweden €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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
EU–Chile agreement Chile Free
EU–Egypt agreement Egypt Free
EU–United Kingdom agreement United Kingdom Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–New Zealand agreement New Zealand Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Vietnam agreement Vietnam Free

Footnotes

EU: imports by month · HS 2204.21

last 12 months€958.5m-10.5% · previous 12 months
Average import price€4.72 per kg
Preferential rate48%
Jan 2024: €77.3mFeb 2024: €77.1mMar 2024: €92.3mApr 2024: €91.2mMay 2024: €83.8mJun 2024: €91.2mJul 2024: €88.7mAug 2024: €80.6mSept 2024: €119.1mOct 2024: €97.5mNov 2024: €104.4mDec 2024: €81.5mJan 2025: €76.7mFeb 2025: €80.3mMar 2025: €70.2mApr 2025: €90mMay 2025: €97.4mJun 2025: €88.8mJul 2025: €85.9mAug 2025: €78.9mSept 2025: €112mOct 2025: €86.2mNov 2025: €86.9mDec 2025: €75.6mJan 2026: €75.4mFeb 2026: €66.1mMar 2026: €78.2mApr 2026: €74.4mMay 2026: €72.8mJun 2026: €79.7mJul 2026: €81.2mAug 2026: €69.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Chile €197.7m 20.6% -16.1%
United States €160m 16.7% -15.1%
South Africa €108.9m 11.4% -4.7%
Australia €90.6m 9.5% -10.5%
New Zealand €84.7m 8.8% -4.3%
United Kingdom €74.8m 7.8% +16.8%
Argentina €61.6m 6.4% -13.4%
Moldova €49.9m 5.2% -11.5%

Same subheading in other tariffs

2204.21 In containers holding 2 litres or less

EU lines: 2204.21

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.

  • N319321 U.S. CBP 25 May 2021 · 2204.21.50.35

    The tariff classification of wine from Chile

  • N314590 U.S. CBP 29 September 2020 · 2204.21.50.40

    The tariff classification of “Fiamma d’Oro” Red Grape Must from Italy

  • N314247 U.S. CBP 4 September 2020 · 2204.21.80.60

    The tariff classification of White Wine from France

  • N308605 U.S. CBP 21 January 2020 · 2204.21.50.40

    The tariff classification of a variety of Canned Wines from Spain.

  • 600010380 HMRC 23 April 2024 – 22 April 2027 · 2204 21 97 11

    75CL bottle white wine Grape: Sauvignon blanc Brand: Oxford Landing Estates Region: Australia Alcohol: 10.5%

6 rulings in total for this code

Legal notes

Subheading note
Additional notes

Chapter notes: Chapter 22 →

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.

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’.

2204 21 11 to 2204 21 98 · Other

See additional notes 4 and 5 to this chapter.

The non-volatile constituents of the total dry extract within the meaning of additional note 4(A) include sugars, glycerol, tannins, tartaric acid, colouring matter and salts.

2204 21 11 to 2204 21 78 · Wine with a protected designation of origin (PDO)

See additional note 6(a) to this chapter.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Toscana (Tuscany) — l
2025 unchanged — l
2024 unchanged — l
2023 unchanged — l
2022 unchanged — l
2021 unchanged — l
2020 unchanged — l
2019 Toscana (Tuscany) — l

In the EU Combined Nomenclature, 2204 21 66 is one of 58 lines under subheading 2204.21, in containers holding 2 litres or less.

No rate is printed on this line itself.

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 wine in bottles up to 2 litres (HS 2204.21) worth €958.5m (down 10% on the year before), at an average of €4.72 per kg; Chile supplied 21%, 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 27%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Taiwan duty is 10%, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is 50% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2204.21 worth US$8bn in 2024; the largest supplier from outside the EU was Chile, and the United Kingdom ranked 6th with US$79m.

Questions and answers

Do anti-dumping or other extra duties apply to 2204 21 66?

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 2204.21 as a whole, the largest supplier from outside the EU in 2024 was Chile (US$254m), followed by the United States.

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