EU Combined Nomenclature · CN code · HS 2206.00

2206 00 59

2206 00 59: Cider, perry, mead and sake: 2 litres or less: other

Cider, perry, mead and sake

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Other:
  3. Still, in containers holding:
  4. 2 litres or less:
  5. 2206 00 59 Other

What you pay

Importing into EU

Customs duty 7,7 €/hl 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

  • 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

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: 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.

  • 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 17%
  • Malta 18%
  • Netherlands 9% reduced rate
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

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 stateRate
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
Sweden €20.66 per hl per % vol · reduced rates exist

Other still fermented beverages

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 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 · reduced rates exist
Germany €0.00 per hl
Greece €20.00 per hl
Hungary €30.46 per hl · reduced rates exist
Ireland €424.84 per hl · reduced rates exist
Italy €0.00 per hl
Latvia €74.00 – €148.00 per hl · reduced rates exist
Lithuania €296.00 per hl · reduced rates exist
Luxembourg €0.00 per hl · reduced rates exist
Malta €2.00 per hl
Netherlands €95.69 per hl · reduced rates exist
Poland €22.78 – €54.72 per hl · reduced rates exist
Portugal €12.06 per hl · reduced rates exist
Romania €138.10 per hl · reduced rates exist
Slovakia €0.00 per hl
Slovenia €0.00 per hl · reduced rates exist
Spain €0.00 per hl · reduced rates exist
Sweden €268.04 per hl · reduced rates exist

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

The CN code can also cover goods taxed in another category, and member states apply reduced rates and exemptions (small producers, uses). Source: TEDB · 26 October 2026 · © European Union, CC BY 4.0

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—7,7 €/hl
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
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra agreement Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Côte d’Ivoire agreement Côte d’Ivoire 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 agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Norway agreement Norway Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia 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–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

5.3 EUR / hl
EU–Chile agreement Chile 2.65 EUR / hl
EU–Mexico agreement Mexico 0 EUR / hl
EU–New Zealand agreement New Zealand 1.92 EUR / hl

EU: imports by month · HS 2206.00

last 12 months€59.8m-4.5% · previous 12 months
Average import price€1.78 per kg
Preferential rate66%
Jan 2024: €3.6mFeb 2024: €4.8mMar 2024: €4.2mApr 2024: €6.8mMay 2024: €6mJun 2024: €5.5mJul 2024: €5.8mAug 2024: €5.6mSept 2024: €4.8mOct 2024: €5.5mNov 2024: €4.7mDec 2024: €4.2mJan 2025: €4mFeb 2025: €4.7mMar 2025: €5.3mApr 2025: €5.8mMay 2025: €6.1mJun 2025: €6.1mJul 2025: €5.9mAug 2025: €5.5mSept 2025: €4.4mOct 2025: €5.6mNov 2025: €3.7mDec 2025: €4.2mJan 2026: €4.2mFeb 2026: €3.7mMar 2026: €5.2mApr 2026: €5.6mMay 2026: €5.6mJun 2026: €6mJul 2026: €6.6mAug 2026: €5m 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 €22.8m 38.1% +6.5%
Japan €17.1m 28.6% -3.2%
China €5m 8.3% -15%
United States €2.3m 3.8% -37.4%
Armenia €2m 3.4% -11.2%
Jamaica €1.5m 2.6% -43.3%
Ukraine €1.5m 2.5% -5.5%
South Korea €1.2m 2% -15.5%

Same subheading in other tariffs

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

EU lines: 2206.00

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.

  • N338984 U.S. CBP 18 April 2024 · 2206.00.90.40

    The tariff classification of flavored malt alcohol beverages from the United States

  • N333739 U.S. CBP 19 July 2023 · 2206.00.60.00

    The tariff classification of Zardetto Spritz from Italy

  • N324687 U.S. CBP 1 April 2022 · 2206.00.90.00

    The tariff classification of “Sangria Don Simon” from Spain.

  • N324671 U.S. CBP 30 March 2022 · 2206.00.60.00

    The tariff classification of Bizzarro Bitter Aperitivo with Bengal Tonic from Australia

  • 600015914 HMRC 7 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…

  • 600015925 HMRC 7 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…

  • 600014608 HMRC 21 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%

  • 600013385 HMRC 6 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
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.

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.

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 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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Typical products

Everyday names, not part of the legal text.