EU Combined Nomenclature · CN code · HS 2204.22

2204 22 26

2204 22 26: Wine with a protected designation of origin (PDO): vallée du Rhône

Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 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 22 In containers holding more than 2 litres but not more than 10 litres:
  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. 2204 22 26 Vallée du Rhône

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: 4
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 4

  • Prohibition or restrictionDeclaration of subheading submitted to restrictions (import)
    Applies to goods from
    all countries
    Legal act
    Regulation 1821/16
  • 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 22 26 10Of an actual alcoholic strength by volume not exceeding 13 % vol
2204 22 26 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

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 · 23 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 2204.22

last 12 months€36.4m-22.5% · previous 12 months
Average import price€1.85 per kg
Preferential rate55%
Jan 2024: €4.6mFeb 2024: €3.1mMar 2024: €2.4mApr 2024: €5.1mMay 2024: €3.9mJun 2024: €3.9mJul 2024: €3.5mAug 2024: €3.7mSept 2024: €3.5mOct 2024: €3.6mNov 2024: €4.5mDec 2024: €3.6mJan 2025: €4.1mFeb 2025: €2.8mMar 2025: €2.6mApr 2025: €4.3mMay 2025: €5.5mJun 2025: €4.4mJul 2025: €4.7mAug 2025: €3.3mSept 2025: €2.9mOct 2025: €2.2mNov 2025: €3.1mDec 2025: €2.8mJan 2026: €3mFeb 2026: €2.9mMar 2026: €3mApr 2026: €2.3mMay 2026: €3.8mJun 2026: €5.6mJul 2026: €2.7mAug 2026: €2.1m 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
South Africa €9.8m 26.9% -34.2%
Chile €5.5m 15.1% -52.7%
Australia €4m 11% +96.8%
North Macedonia €3.7m 10.2% -8%
United States €2.8m 7.7% -55.9%
Switzerland €2.3m 6.4% +43.5%
Moldova €2.1m 5.8% +11.4%
Hong Kong SAR China €2m 5.4% +514.7%

Same subheading in other tariffs

2204.22 In containers holding more than 2 litres but not more than 10 litres

EU lines: 2204.22

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 22 22 to 2204 22 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 22 22 to 2204 22 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 Vallée du Rhône — l
2025 unchanged — l
2024 unchanged — l
2023 unchanged — l
2022 unchanged — l
2021 unchanged — l
2020 unchanged — l
2019 Vallée du Rhône — l

Code history

Since 2017; before, these goods were classified under 2204 29 18, 2204 29 46.

CN code 2204 22 26 is a line of the EU Combined Nomenclature under HS subheading 2204.22 (in containers holding more than 2 litres but not more than 10 litres).

No rate is printed on this line itself.

13 countries pay no duty in the EU thanks to trade agreements and preference schemes such as Mercosur and the EU–Chile agreement, against a standard rate of .

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of goods of subheading 2204.22 into the EU came to €36.4m between September 2025 and August 2026 (down 22% on the year before); South Africa supplied 27%, followed by Chile.

For the same subheading, the Türkiye duty is 70%.

EU member states imported goods of subheading 2204.22 worth US$386m in 2024; the largest supplier from outside the EU was Chile.

Questions and answers

Which countries get a lower rate on 2204 22 26?

13 countries have a preferential rate on this line, 13 of them at 0%, under Mercosur, the EU–Chile agreement and the EU–Egypt agreement 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.

Do anti-dumping or other extra duties apply to 2204 22 26?

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 2204.22 as a whole, the largest supplier from outside the EU in 2024 was Chile (US$11.1m), followed by South Africa.

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