EU Combined Nomenclature · CN code · HS 2209.00

2209 00 11

2209 00 11: 2 litres or less

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

  1. 2209 00 Vinegar and substitutes for vinegar obtained from acetic acid:
  2. Wine vinegar, in containers holding:
  3. 2209 00 11 2 litres or less

What you pay

Importing into EU

Customs duty 6,4 €/hl standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
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 3

  • 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

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 10% reduced rate
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 13.5% reduced rate
  • France 5.5% reduced rate
  • Germany 7% reduced rate
  • Greece 13% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 10% reduced rate
  • Latvia 12% reduced rate
  • Lithuania 21%
  • Luxembourg 3% reduced rate
  • Malta 0% reduced rate
  • Netherlands 9% reduced rate
  • Poland 23%
  • Portugal 23%
  • Romania 11% reduced rate
  • Slovakia 23%
  • Slovenia 9.5% reduced rate
  • Spain 10% reduced rate
  • Sweden 6% reduced rate

TEDB · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6,4 €/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–Switzerland agreement Switzerland 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
European Economic Area - Iceland 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–Lebanon agreement Lebanon Free
EU–Liechtenstein agreement Liechtenstein Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–New Zealand agreement New Zealand 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
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more

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

4.4 EUR / hl
EU–Chile agreement Chile 2.2 EUR / hl
EEA - European Economic Area Norway 3.1 EUR / hl
EU–South Africa agreement South Africa 4.4 EUR / hl

EU: imports by month · HS 2209.00

last 12 months€50.6m+3.3% · previous 12 months
Average import price€1.21 per kg
Preferential rate65%
Jan 2024: €3.3mFeb 2024: €4.1mMar 2024: €3.5mApr 2024: €4.3mMay 2024: €4.8mJun 2024: €4.6mJul 2024: €4.4mAug 2024: €4.2mSept 2024: €4.4mOct 2024: €4.5mNov 2024: €4.5mDec 2024: €3.3mJan 2025: €4.2mFeb 2025: €3.6mMar 2025: €3.8mApr 2025: €3.5mMay 2025: €4.5mJun 2025: €3.8mJul 2025: €4.5mAug 2025: €4.2mSept 2025: €4.2mOct 2025: €3.6mNov 2025: €4.7mDec 2025: €4.2mJan 2026: €4.2mFeb 2026: €3.7mMar 2026: €4.3mApr 2026: €4.3mMay 2026: €4.2mJun 2026: €4.7mJul 2026: €4.5mAug 2026: €4m 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 €23.3m 46% +3.5%
China €8.5m 16.8% +6.3%
Japan €6.3m 12.4% +1%
United States €3.2m 6.3% -11.6%
Türkiye €2.5m 5% +13.8%
Thailand €1.4m 2.7% +20.4%
Morocco €985k 1.9% -6.1%
Philippines €901k 1.8% +21.3%

Same subheading in other tariffs

2209.00 Vinegar and substitutes for vinegar obtained from acetic acid

EU lines: 2209.00

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.

  • N295236 U.S. CBP 23 March 2018 · 2209.00.00.00

    The tariff classification of “Ball-Samico” Grateable Balsamic Vinegar from Italy

  • 600011432 HMRC 17 October 2024 – 16 October 2027 · 2209 00 99 00

    Apple cider vinegar. This is used as a pest control for fruit crops. This is packaged into 10l cans and 200l drum.

  • 600010795 HMRC 26 July 2024 – 25 July 2027 · 2209 00 91 00

    Apple cider vinegar flavoured with ginger, honey, lime, and lemon. The vinegar can be used for cooking, in salad dressings or as a drink when diluted with water. 5% acidity. Ingredients: organic apple cider vinegar, organic honey, organic citrus base (ginger/citrus essences), natural grapefruit…

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.

2209 00 11 and 2209 00 19 · Wine vinegar, in containers holding

See additional note 11 to this chapter.

See also the HS Explanatory Note to heading 2209, part (I), second paragraph, (1).

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 2 litres or less 6,4 €/hl l
2025 unchanged 6,4 €/hl l
2024 unchanged 6,4 €/hl l
2023 unchanged 6,4 €/hl l
2022 unchanged 6,4 €/hl l
2021 unchanged 6,4 €/hl l
2020 unchanged 6,4 €/hl l
2019 2 litres or less 6,4 €/hl l

In the EU Combined Nomenclature, 2209 00 11 is one of 4 lines under subheading 2209.00, vinegar and substitutes for vinegar obtained from acetic acid.

The third-country duty is a specific or compound duty: 6,4 €/hl.

Goods from 148 countries can enter the EU at a preferential rate instead of the standard 6,4 €/hl; 135 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

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 goods of subheading 2209.00 worth €50.6m (up 3% on the year before), at an average of €1.21 per kg; United Kingdom supplied 46%, followed by China.

For the same subheading, the Türkiye duty is 39%, the Canada duty is 9.5%, 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 free, the Japan duty is 7.5%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

EU member states imported goods of subheading 2209.00 worth US$394m 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 2209 00 11?

The third-country duty in the EU Combined Nomenclature is 6,4 €/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 2209 00 11?

148 countries have a preferential rate on this line, 135 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 2209 00 11?

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 2209.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$22m), followed by China.

Download as CSV Follow changes (RSS)