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
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
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
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
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
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 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.
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%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
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).
Ethyl alcohol (spirits)
Member state
Rate
Austria
€1,200.00 per hl of pure alcohol · reduced rates exist
Belgium
€2,992.79 per hl of pure alcohol
Bulgaria
€562.42 per hl of pure alcohol · reduced rates exist
Croatia
€796.34 per hl of pure alcohol · reduced rates exist
Cyprus
€956.82 per hl of pure alcohol
Czechia
€1,691.04 per hl of pure alcohol · reduced rates exist
Denmark
€2,009.13 per hl of pure alcohol · reduced rates exist
Estonia
€2,281.00 per hl of pure alcohol
Finland
€5,628.00 per hl of pure alcohol · reduced rates exist
France
€620.47 – €1,932.42 per hl of pure alcohol · reduced rates exist
Germany
€1,303.00 per hl of pure alcohol · reduced rates exist
Greece
€2,450.00 per hl of pure alcohol · reduced rates exist
Hungary
€1,580.58 per hl of pure alcohol
Ireland
€4,257.00 per hl of pure alcohol
Italy
€1,035.52 per hl of pure alcohol
Latvia
€2,084.00 per hl of pure alcohol · reduced rates exist
Lithuania
€3,130.00 per hl of pure alcohol
Luxembourg
€1,123.10 per hl of pure alcohol
Malta
€1,360.00 per hl of pure alcohol
Netherlands
€1,827.00 per hl of pure alcohol
Poland
€1,970.50 per hl of pure alcohol · reduced rates exist
Portugal
€1,253.70 – €1,602.51 per hl of pure alcohol · reduced rates exist
Romania
€1,150.80 per hl of pure alcohol · reduced rates exist
Slovakia
€1,490.40 per hl of pure alcohol · reduced rates exist
Slovenia
€1,412.40 per hl of pure alcohol · reduced rates exist
Spain
€958.94 per hl of pure alcohol · reduced rates exist
Sweden
€4,775.23 per hl of pure alcohol · reduced rates exist
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 Feline Shell and Coral Essence Blends from Australia
600015630HMRC13 July 2026 – 12 July 2029 · 2208 90 69 00
Product is a pack of 12x 100ml raspberry mojito frozen cocktails with 8% Vol. They are packaged in a tapered cylindrical push up tube with a foil lid. It is made from Plantation rum, Raspberry flavour, Mint flavour, lime flavour, Glycerine, Cellulose gum, Citric acid, Demerara sugar, Sugar,…
600012863HMRC17 April 2025 – 16 April 2028 · 2208 90 69 00
A mushroom tincture, enhanced with Vitamin C to support normal psychological function and reduce tiredness and fatigue. Contains mushroom, herbs and plant extracts. With an alcoholic strength by volume of 29%. It is in a liquid form and is dosed using a pipette. Recommended dosage: 1.5ml directly…
600012864HMRC17 April 2025 – 16 April 2028 · 2208 90 69 00
A mushroom tincture, enhanced with Vitamin C to support normal collagen formation and protect cells for oxidative stress. Contains mushroom and plant extracts. With an alcoholic strength by volume of 25%. It is in a liquid form and is dosed using a pipette. Recommended dosage: 1.5ml directly under…
600012865HMRC17 April 2025 – 16 April 2028 · 2208 90 69 00
A mushroom tincture, enhanced with Vitamin C to support normal function of the immune system and protect cells from oxidative stress. Contains mushroom, herbs and plant extracts. With an alcoholic strength by volume of 32%. It is in a liquid form and is dosed using a pipette. Recommended dosage:…
29 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.
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.
2208 · Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Spirits, liqueurs and other spirituous beverages of heading 2208 are alcoholic liquids generally intended for human consumption and are prepared:
either directly by distilling (with or without added flavouring) natural fermented liquids such as wine or cider, or previously fermented fruit, marc, grain or other vegetable products, or
by simply adding various aromatic substances, and sometimes sugar, to alcohol produced by distillation.
The various spirituous beverages are described in the HS Explanatory Note to heading 2208, third paragraph, (1) to (18).
As regards undenatured spirits, it should be noted that they remain classified in this heading even if they have an alcoholic strength of 80 % vol or higher, whether or not the product is ready for consumption as a drink.
This heading does not cover alcoholic beverages obtained by fermentation (headings 2203 00 to 2206 00).
2208 90 11 and 2208 90 19 · Arrack, in containers holding
Arrack is a spirit manufactured, using a special yeast, from sugar-cane molasses or from molasses of the sweet juices of plants and of rice.
Arrack should not be confused with raki which is obtained by redistilling raisin or dry fig spirits with aniseed and falls in subheading 2208 90 56 or 2208 90 77.
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
More than 2 litres
Free
l alc. 100 %
2025
unchanged
Free
l alc. 100 %
2024
unchanged
Free
l alc. 100 %
2023
unchanged
Free
l alc. 100 %
2022
unchanged
Free
l alc. 100 %
2021
unchanged
Free
l alc. 100 %
2020
unchanged
Free
l alc. 100 %
2019
More than 2 litres
Free
l alc. 100 %
In the EU Combined Nomenclature, 2208 90 19 is one of 16 lines under subheading 2208.90, undenatured ethyl alcohol of an alcoholic strength: other.
The third-country duty is free, and quantities are declared in l alc. 100 %.
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 other spirits and liqueurs (HS 2208.90) worth €624.6m (up 16% on the year before), at an average of €4.84 per kg; Mexico supplied 42%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–70%, the US duty is free, the Canada duty is free, the Mexico duty is 10%–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 0%–16%, the Taiwan duty is 0%–40%, the GCC duty is 5%–50%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 2208.90 worth US$2bn in 2024; the largest supplier from outside the EU was Mexico, and the United Kingdom ranked 2nd with US$95m.
Questions and answers
What is the EU import duty for CN code 2208 90 19?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is l alc. 100 %. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 2208 90 19?
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 2208.90 as a whole, the largest supplier from outside the EU in 2024 was Mexico (US$185m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
Mexico
United States
United Kingdom
Türkiye
Norway
China
Switzerland
Serbia
Canada
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria