GCC Common Customs Tariff · HS code · HS 2208.40
2208.40.00.00.00: Rum: Rum and other spirits obtained by distilling fermented sugar-cane products
Rum
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
UK Free Third-country duty 6 tariff lines · 4× specific or compound duty 
EU Free Third-country duty 6 tariff lines · 4× specific or compound duty 
Türkiye Free Third-country duty 9 tariff lines · 5× specific or compound duty 
USA Free General (MFN) 4 tariff lines · 2× specific or compound duty 
Canada specific or compound duty General (MFN) 3 tariff lines 
Mexico 20% General (MFN) 2 tariff lines 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 20 tariff lines · 10× specific or compound duty 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 1 tariff line 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.
- N364483 U.S. CBP
The tariff classification of “Grapefruit Flavored Rum” from Italy
- N289153 U.S. CBP
The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad
- 600012743 HMRC
Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60…
- 600009498 HMRC
Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported…
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);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(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.
In the GCC Common Customs Tariff, 2208.40.00.00.00 is one of 1 line under subheading 2208.40, rum and other spirits obtained by distilling fermented sugar-cane products.
The customs duty is 50%, and quantities are declared in Liters.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, 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 free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The GCC states imported goods of subheading 2208.40 worth US$23m in 2024; the largest supplier was India, and the United Kingdom ranked 3rd with US$1m.
Questions and answers
What is the GCC import duty for HS code 2208.40.00.00.00?
The customs duty in the GCC Common Customs Tariff is 50%; the supplementary unit is Liters. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 2208.40 as a whole, the largest supplier in 2024 was India (US$9m), followed by Italy.
Typical products
Everyday names, not part of the legal text.