2206 00 59: Cider, perry, mead and sake: 2 litres or less: other
Cider, perry, mead and sake
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
2206 00 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
Other:
Still, in containers holding:
2 litres or less:
2206 00 59 Other
What you pay
Importing into EU
Customs duty7,7 €/hl standard rate depends on the country of origin
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
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
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
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 1 November 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France5.5% reduced rate
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia12% reduced rate
Lithuania21%
Luxembourg17%
Malta18%
Netherlands9% reduced rate
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 1 November 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
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.
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 Bizzarro Bitter Aperitivo with Bengal Tonic from Australia
600015914HMRC7 October 2026 – 6 October 2029 · 2206 00 59 00
The product is an alcoholic sake made from water, alcohol, fermented seasoning, hydrolysed protein, salt, syrup, white wine-type fermented seasoning and citric acid. Although intended for culinary use, its low salt content makes it suitable for consumption as a beverage. The alcohol is obtained…
600015925HMRC7 October 2026 – 6 October 2029 · 2206 00 59 00
The product is an alcoholic rice wine made from syrup, crude mirin, water, fermented alcohol and glutinous rice. Although intended for culinary use, its low salt content makes it suitable for consumption as a beverage. It is packaged in a 1-litre polyethylene terephthalate bottle with a…
600014608HMRC21 January 2026 – 20 January 2029 · 2206 00 59 00
Rice wine, this is used in Japanese cooking to flavour food. This is used for For Teriyaki & Yakitori. Packaged in a bottle. Ingredients: Glucose syrup Water Alcohol Rice 11.10%
600013385HMRC6 August 2025 – 5 August 2028 · 2206 00 59 00
lemon radler Ingredients: Approximately 60% lemonade and 40% beer Carbonated alcohol product, 2% ABV Packaged in 500ml cans
20 rulings in total for this code
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);
(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.
Additional notes
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.
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.
(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.
(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:
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.
2206 00 · Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
Products obtained through fermentation remain classified under heading 2206 provided that they retain the character of products classified under that heading, namely that of fermented beverages. Products to which, for instance, distilled alcohol, water and other substances (such as syrup, various aromas and colourings, and, in some cases, a cream base) have been added, might have changed their characteristics. When those additions result in losing the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, that is to say a fermented beverage of heading 2206, those products are to be classified under heading 2208 (see, to that effect, for example the judgments of the Court of Justice of the European Union in Case C-150/08 (1) and in Joined Cases C-532/14 and C-533/14 (2)).
(1) Judgment of the Court of Justice of 7 May 2009, Siebrand, C-150/08, ECLI:EU:C:2009:294.
(2) Judgment of the Court of Justice of 12 May 2016, Toorank Productions, C-532/14 and C-533/14, ECLI:EU:C:2016:337.
2206 00 31 to 2206 00 89 · Other
These subheadings include the products described in the HS Explanatory Note to heading 2206, second paragraph, (1) to (10).
2206 00 51 to 2206 00 89 · Still, in containers holding
These subheadings include beverages which are not the product of the natural fermentation of the must of fresh grapes but are produced from concentrated grape must. This must is stable and can be stored for use as required.
The fermentation process is usually started with yeast. Sugar may also be added to the must before or during fermentation. The product obtained by this process may finally be sweetened, fortified or blended.
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.
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
7,7 €/hl
l
2025
unchanged
7,7 €/hl
l
2024
unchanged
7,7 €/hl
l
2023
unchanged
7,7 €/hl
l
2022
unchanged
7,7 €/hl
l
2021
unchanged
7,7 €/hl
l
2020
unchanged
7,7 €/hl
l
2019
Other
7,7 €/hl
l
CN code 2206 00 59 is a line of the EU Combined Nomenclature under HS subheading 2206.00 (other fermented beverages).
The third-country duty is a specific or compound duty: 7,7 €/hl.
133 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 7,7 €/hl.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of cider, perry, mead and sake (HS 2206.00) into the EU came to €59.8m between September 2025 and August 2026 (down 4% on the year before); United Kingdom supplied 38%, followed by Japan.
For the same subheading, the Türkiye duty is 70%, the Canada duty is 3%, 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 20%, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 2206.00 worth US$429m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$22m.
Questions and answers
What is the EU import duty for CN code 2206 00 59?
The third-country duty in the EU Combined Nomenclature is 7,7 €/hl; 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 2206 00 59?
146 countries have a preferential rate on this line, 133 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 2206 00 59?
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 2206.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$22m), followed by Japan.
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