Subheading · Chapter 22 · Heading 2203
2203.00: Beer made from malt
Beer
2203.00 is the HS subheading for beer, under heading 2203 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2203 00 01 00 In bottles Freel
- 2203 00 09 00 Other Freel
- 2203 00 10 00 In containers holding more than 10 litres Freel
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Excise dutyExcises
- Applies to goods from
- all countries
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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 Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £99.4m | 24.6% | -0.3% |
 Italy | £89.5m | 22.2% | +3% |
 Germany | £42.3m | 10.5% | +8.6% |
 Netherlands | £38.3m | 9.5% | -25.1% |
 Spain | £31.6m | 7.8% | -13.9% |
 Belgium | £18.9m | 4.7% | +10.4% |
 France | £18.5m | 4.6% | -22.7% |
 Poland | £10.8m | 2.7% | -40.5% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$25m+US$125m+> US$541m
Exports: 179
- Mexico: US$7bn
- Netherlands: US$2bn
- Belgium: US$2bn
- Germany: US$1bn
- United Kingdom: US$553m
- Ireland: US$541m
- China: US$510m
- Czechia: US$457m
- United States: US$334m
- Spain: US$328m
- France: US$319m
- Poland: US$300m
- Denmark: US$296m
- Italy: US$294m
- Brazil: US$215m
- Portugal: US$166m
- Japan: US$166m
- Thailand: US$125m
- South Africa: US$110m
- Vietnam: US$103m
- Serbia: US$103m
- Austria: US$87m
- South Korea: US$86m
- Lithuania: US$84m
- Canada: US$80m
- Singapore: US$62m
- Croatia: US$58m
- Russia: US$58m
- Türkiye: US$55m
- Latvia: US$55m
- India: US$41m
- Greece: US$39m
- Slovenia: US$35m
- Sweden: US$33m
- Finland: US$33m
- Estonia: US$31m
- Ukraine: US$30m
- Hong Kong SAR China: US$30m
- Jamaica: US$28m
- Uganda: US$26m
- Malaysia: US$25m
- Nicaragua: US$25m
- New Zealand: US$25m
- Romania: US$25m
- Argentina: US$24m
- Mozambique: US$22m
- Guatemala: US$20m
- Kenya: US$20m
- Chile: US$18m
- Australia: US$17m
- Luxembourg: US$17m
- Sri Lanka: US$17m
- Slovakia: US$15m
- Costa Rica: US$15m
- Kazakhstan: US$13m
- Hungary: US$13m
- El Salvador: US$12m
- Bhutan: US$11m
- Colombia: US$10m
- Philippines: US$10m
Trade value (US$) no reported trade < US$8mUS$8m+US$37m+US$115m+> US$458m
Imports: 222
- United States: US$8bn
- France: US$1bn
- Italy: US$734m
- Netherlands: US$561m
- United Kingdom: US$548m
- China: US$515m
- Spain: US$458m
- Germany: US$443m
- Canada: US$312m
- Russia: US$294m
- Ireland: US$218m
- Taiwan: US$213m
- South Korea: US$210m
- United Arab Emirates: US$189m
- Australia: US$189m
- Paraguay: US$180m
- Cuba: US$138m
- Sweden: US$134m
- Poland: US$124m
- Singapore: US$122m
- Belgium: US$118m
- Switzerland: US$116m
- Hong Kong SAR China: US$115m
- Honduras: US$107m
- South Africa: US$104m
- Bosnia & Herzegovina: US$103m
- Hungary: US$102m
- Israel: US$102m
- Myanmar (Burma): US$96m
- Slovakia: US$93m
- Austria: US$79m
- Latvia: US$75m
- Panama: US$73m
- Ukraine: US$71m
- Chile: US$66m
- Japan: US$64m
- Croatia: US$62m
- Denmark: US$62m
- Lithuania: US$59m
- Dominican Republic: US$57m
- Luxembourg: US$54m
- Portugal: US$53m
- Malaysia: US$52m
- Romania: US$50m
- Morocco: US$47m
- Czechia: US$47m
- Albania: US$46m
- Bolivia: US$45m
- Guatemala: US$44m
- Estonia: US$44m
- Norway: US$42m
- Zambia: US$41m
- Finland: US$41m
- Kazakhstan: US$39m
- Uruguay: US$37m
- New Zealand: US$37m
- Slovenia: US$37m
- Greece: US$36m
- Cyprus: US$36m
- Bahrain: US$35m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mexico | US$7bn | 37.3% |
| 2 | Netherlands | US$2bn | 10.4% |
| 3 | Belgium | US$2bn | 9.9% |
| 4 | Germany | US$1bn | 7% |
| 5 | United Kingdom | US$553m | 3% |
| 6 | Ireland | US$541m | 3% |
| 7 |  China | US$510m | 2.8% |
| 8 |  Czechia | US$457m | 2.5% |
| 9 |  United States | US$334m | 1.8% |
| 10 | Spain | US$328m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$8bn | 42.6% |
| 2 | France | US$1bn | 6.3% |
| 3 | Italy | US$734m | 4% |
| 4 | Netherlands | US$561m | 3.1% |
| 5 | United Kingdom | US$548m | 3% |
| 6 | China | US$515m | 2.8% |
| 7 | Spain | US$458m | 2.5% |
| 8 | Germany | US$443m | 2.4% |
| 9 |  Canada | US$312m | 1.7% |
| 10 |  Russia | US$294m | 1.6% |
Binding rulings for similar goods 5
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 Hard Seltzer from the Netherlands. Correction to Ruling Number N313678.
- 600013018 HMRC
Stout. A dark alcoholic beverage with a bitter-sweet taste and high malt content. Ingredients include water, barley (malted and roasted), sorghum or maize, hops, yeast, caramel, sugar and carbon dioxide. Alcohol content (7.5%). Packaged in glass bottles (33cl and 60cl sizes).
- 600013019 HMRC
An alcoholic beer. Made from water, malted barley, herbs and fruit extracts, caramel colour, sugar, preservatives and carbon dioxide. Alcohol content (6%ABV). Packaged in glass bottles (33cl and 60cl sizes).
- 600013033 HMRC
An alcoholic beer. Made from barley malt, maize (corn), hops, water and yeast. Alcohol content (5%ABV). Packaged in glass bottles (33cl and 60cl sizes).
- 600013034 HMRC
An alcoholic beer. Made from barley malt, sorghum or maize (corn), hops, water and yeast. Alcohol content (5.1% ABV). Packaged in glass bottles (33cl and 60cl sizes).
In the UK Global Tariff, subheading 2203.00 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 2203.00 into 3 tariff lines; the duty is duty-free.
Goods from 171 countries can enter the UK at a preferential rate instead of the standard Free; 171 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported beer worth £403.5m (down 6% on the year before), at an average of £0.54 per kg; Ireland supplied 25%, followed by Italy.
World trade in beer reached US$18bn in 2024, up 2.2% on 2023.
Mexico was the largest exporter with 37.3% of the total, ahead of the Netherlands.
Questions and answers
What is the HS code for beer made from malt?
Beer made from malt fall under HS subheading 2203.00, part of heading 2203, in section IV of the Harmonized System.
What is the import duty on beer made from malt in the UK?
Under the UK Global Tariff, imports under 2203.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on beer made from malt in the EU?
Under the EU Combined Nomenclature, imports under 2203.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most beer made from malt?
Mexico, with US$7bn in 2024 (37.3% of world exports).
Which countries can export beer to the UK duty-free?
171 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on beer?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import beer from?
In the 12 months to August 2026, the largest suppliers were Ireland (25%), Italy (22%) and Germany (11%), out of total imports of £403.5m.