EU Combined Nomenclature · CN code · HS 2204.30

2204 30 10

2204 30 10: In fermentation or with fermentation arrested otherwise than by the addition of alcohol

✓ Can be used in a customs declaration 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. 2204 30 Other grape must:
  3. 2204 30 10 In fermentation or with fermentation arrested otherwise than by the addition of alcohol

What you pay

Importing into EU

Customs duty 32% 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 5

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries except Switzerland, United Kingdom, Japan, United States
    Legal act
    Regulation 0273/18
    Documents
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Japan, Switzerland, United Kingdom, United States
    Legal act
    Decision 0394/05, Regulation 0273/18, Decision 0001/19, Decision 0232/06
    Documents
    • C652 Accompanying documents for the carriage of wine products
    • C014 VІ-1 document
    • C015 VI-2 extract
    • C083 Self-certificate for wine imported from the United Kingdom into the European Union (TCA Agreement – Appendix 15-C)
    • C080 Simplified VІ-1 document
    • C081 Self-certification Simplified VІ-1 document
  • 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

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.1380 Israel Free · Cond: V 209.400 EUR/HLT(01):0 % + 20.600 EUR DTN; V 205.200 EUR/HLT(01):0. % + 4.200 EUR HLT + 20.600 EUR DTN; V 201.000 EUR/HLT(01):0.000 % + 8.400 EUR HLT + 20.600 EUR DTN; V 196.800 EUR/HLT(01):0.000 % + 12.600 EUR HLT + 20.600 EUR DTN; V 192.600 EUR/HLT(01):0.000 % + 16.800 EUR HLT + 20.600 EUR DTN; V 0.000 EUR/HLT(01):0.000 % + 131.000 EUR HLT + 20.600 EUR DTN; Y cert: Y-864 (27):; Y (07): · Cond: V 212.400 EUR/HLT(01):0 % + 20.600 EUR DTN; V 208.200 EUR/HLT(01):0. % + 4.200 EUR HLT + 20.600 EUR DTN; V 203.900 EUR/HLT(01):0.000 % + 8.500 EUR HLT + 20.600 EUR DTN; V 199.700 EUR/HLT(01):0.000 % + 12.700 EUR HLT + 20.600 EUR DTN; V 195.400 EUR/HLT(01):0.000 % + 17.000 EUR HLT + 20.600 EUR DTN; V 0.000 EUR/HLT(01):0.000 % + 121.000 EUR HLT + 20.600 EUR DTN; Y cert: Y-864 (27):; Y (07): · Cond: V 42.500 EUR/HLT(01):0 % + 20.600 EUR DTN; V 41.700 EUR/HLT(01):0. % + 0.800 EUR HLT + 20.600 EUR DTN; V 40.800 EUR/HLT(01):0.000 % + 1.700 EUR HLT + 20.600 EUR DTN; V 40.000 EUR/HLT(01):0.000 % + 2.500 EUR HLT + 20.600 EUR DTN; V 39.100 EUR/HLT(01):0.000 % + 3.400 EUR HLT + 20.600 EUR DTN; V 0.000 EUR/HLT(01):0.000 % + 27.000 EUR HLT + 20.600 EUR DTN; Y cert: Y-864 (27):; Y (07): 1 January 2026 – 31 December 2026 621,200 l 18,128 l Critical

Balances from the Commission’s weekly quota report of 23 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)—32%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra agreement Andorra Free
EU–Canada agreement Canada 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
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara 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–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories 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
EU–New Zealand agreement New Zealand 8%
Mercosur Argentina, Brazil, Paraguay, Uruguay 29%

EU: imports by month · HS 2204.30

last 12 months€210k-37.6% · previous 12 months
Average import price€2.23 per kg
Preferential rate6%
Jan 2024: €16kFeb 2024: €24kMar 2024: €7kApr 2024: €30kMay 2024: €22kJun 2024: €23kJul 2024: €24kAug 2024: €30kSept 2024: €35kOct 2024: €27kNov 2024: €38kDec 2024: €59kJan 2025: €31kFeb 2025: €30kMar 2025: €19kApr 2025: €19kMay 2025: €28kJun 2025: €18kJul 2025: €19kAug 2025: €14kSept 2025: €21kOct 2025: €14kNov 2025: €7kDec 2025: €15kJan 2026: €18kFeb 2026: €21kMar 2026: €35kApr 2026: €12kMay 2026: €21kJun 2026: €14kJul 2026: €8kAug 2026: €26k 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
United Kingdom €146k 69.5% -46.4%
Switzerland €29k 13.8% +28.9%
Chile €12k 5.7% +9,812.5%
United States €7k 3.4% -54.8%
Greenland €5k 2.3% —
Australia €3k 1.6% -48.1%
British Virgin Islands €1k 0.6% —
Sint Maarten €1k 0.6% —

Same subheading in other tariffs

2204.30 Wine of fresh grapes, including fortified wines: other grape must

EU lines: 2204.30

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 30 10 · In fermentation or with fermentation arrested otherwise than by the addition of alcohol

See additional note 3 in connection with additional note 2(a), 2(b) and 2(c) 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 In fermentation or with fermentation arrested otherwise than by the addition of alcohol 32% l
2025 unchanged 32% l
2024 unchanged 32% l
2023 unchanged 32% l
2022 unchanged 32% l
2021 unchanged 32% l
2020 unchanged 32% l
2019 In fermentation or with fermentation arrested otherwise than by the addition of alcohol 32% l

CN code 2204 30 10 is a line of the EU Combined Nomenclature under HS subheading 2204.30 (wine of fresh grapes, including fortified wines: other grape must).

The third-country duty is 32%, and quantities are declared in l.

115 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 32%.

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 2204.30 into the EU came to €210.1k between September 2025 and August 2026 (down 38% on the year before); United Kingdom supplied 70%, followed by Switzerland.

For the same subheading, the UK duty is 20%–40%, the Türkiye duty is 21.3%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 19.1%–25.5%, the Taiwan duty is 20%, 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 2204.30 worth US$109m in 2024.

Questions and answers

What is the EU import duty for CN code 2204 30 10?

The third-country duty in the EU Combined Nomenclature is 32%; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2204 30 10?

120 countries have a preferential rate on this line, 115 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.

Do anti-dumping or other extra duties apply to 2204 30 10?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

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