Subheading · Chapter 22 · Heading 2207
2207.10: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
Undenatured ethanol, 80% or more
2207.10 is the HS subheading for undenatured ethanol, 80% or more, under heading 2207 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2207 10 00 00 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 16.00 GBP / hll
- Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union 16.00 GBP / hll
- 2207 10 00 11 Ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union), excluding products with a water content of more than 0.3% (m/m) measured according to the standard en 15376 16 GBP / hll
- 2207 10 00 19 Other 16 GBP / hll
- 2207 10 00 90 Other 16 GBP / hll
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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y11
- Tariff lines
- on 1 of 3 lines
- Excise dutyExcises 33.99 GBP / % vol/hl
- Applies to goods from
- all countries
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2022 No. 801, S.I. 2022/395
- Documents
- 9011
- 9022
- 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
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| 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 |
| 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–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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | 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–United States agreementQuota | United States | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreementQuota | South Africa | Free |
| UK–Tunisia agreement | Tunisia | Free |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico, Vietnam | 9.6 GBP / hl |
| UK–New Zealand agreement | New Zealand | 8 GBP / hl |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | £823.4m | 92.8% | +48.6% |
 France | £22.3m | 2.5% | -14.6% |
 Pakistan | £16.7m | 1.9% | +5.1% |
 Germany | £9.9m | 1.1% | +15.1% |
 Canada | £4.1m | 0.5% | +13.4% |
 South Africa | £3.8m | 0.4% | -58.4% |
 Ireland | £2.6m | 0.3% | +1,203.1% |
 Guatemala | £1.7m | 0.2% | +5.7% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1.8mUS$1.8m+US$35.8m+US$163.4m+> US$822m
Exports: 119
- Netherlands: US$1.4bn
- United States: US$1.3bn
- Brazil: US$1.1bn
- Belgium: US$822m
- Hungary: US$538.9m
- France: US$476.5m
- Pakistan: US$365.2m
- Germany: US$361.4m
- Spain: US$318.5m
- United Kingdom: US$202.8m
- Canada: US$169m
- Poland: US$163.4m
- Sweden: US$162.8m
- South Africa: US$127.9m
- Guatemala: US$122.9m
- Paraguay: US$117.4m
- Austria: US$98.6m
- Italy: US$95m
- Peru: US$90m
- Ukraine: US$89.1m
- Bulgaria: US$86m
- Lithuania: US$72.2m
- Slovakia: US$65.9m
- India: US$65.6m
- Australia: US$64.2m
- Argentina: US$44.1m
- Indonesia: US$43m
- Bolivia: US$38m
- Norway: US$35.8m
- Moldova: US$26.9m
- China: US$23.7m
- Czechia: US$23.6m
- Costa Rica: US$15.7m
- Uganda: US$15.7m
- Sudan: US$11.3m
- Türkiye: US$11.2m
- Eswatini: US$10.4m
- Latvia: US$8.4m
- South Korea: US$8.2m
- Mauritius: US$7.9m
- Jamaica: US$6.6m
- Barbados: US$6.5m
- Senegal: US$6.4m
- Kazakhstan: US$5.6m
- Guyana: US$3.7m
- Singapore: US$3.6m
- Colombia: US$3.6m
- Portugal: US$3.5m
- Mexico: US$3m
- Egypt: US$3m
- Dominican Republic: US$3m
- Chile: US$2.9m
- Thailand: US$2.8m
- Switzerland: US$2.3m
- Nigeria: US$2.1m
- Finland: US$2m
- Russia: US$1.9m
- Zambia: US$1.8m
- Vietnam: US$1.7m
- Estonia: US$1.5m
Trade value (US$) no reported trade < US$1.6mUS$1.6m+US$12.9m+US$101.2m+> US$345.9m
Imports: 201
- Netherlands: US$1.2bn
- France: US$1.2bn
- Germany: US$1.1bn
- United Kingdom: US$481.9m
- South Korea: US$422.1m
- Belgium: US$345.9m
- United States: US$291.5m
- Sweden: US$286.8m
- Mexico: US$255.3m
- Poland: US$223.7m
- Italy: US$223.2m
- Philippines: US$210.2m
- Switzerland: US$202.6m
- Romania: US$165.2m
- Denmark: US$158.2m
- Spain: US$148.6m
- Japan: US$139.4m
- Colombia: US$110m
- India: US$104.5m
- Brazil: US$101.2m
- Austria: US$100.5m
- Ireland: US$95.3m
- Nigeria: US$95.1m
- Singapore: US$92.4m
- Lithuania: US$86m
- Norway: US$75.3m
- Canada: US$63.3m
- Ghana: US$59.3m
- Finland: US$49.3m
- Jamaica: US$48.8m
- Saudi Arabia: US$48m
- Latvia: US$42.6m
- Cameroon: US$41m
- Czechia: US$38.6m
- Taiwan: US$37.1m
- Tanzania: US$35.7m
- Angola: US$33.1m
- Greece: US$31.8m
- Côte d’Ivoire: US$28.3m
- Kenya: US$28.2m
- Chile: US$27.6m
- Türkiye: US$22.6m
- Hong Kong SAR China: US$22m
- United Arab Emirates: US$18.3m
- Congo - Kinshasa: US$17.7m
- Madagascar: US$16.2m
- Dominican Republic: US$15.3m
- Croatia: US$15.1m
- Portugal: US$14.2m
- Thailand: US$12.9m
- Peru: US$12.2m
- Georgia: US$11.7m
- Serbia: US$11.1m
- Israel: US$9.4m
- Mozambique: US$9.1m
- Slovakia: US$8.8m
- Indonesia: US$8.8m
- Liberia: US$8.6m
- Zimbabwe: US$8.6m
- Iraq: US$7.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Netherlands | US$1.4bn | 16.1% |
| 2 | United States | US$1.3bn | 14.5% |
| 3 |  Brazil | US$1.1bn | 12.1% |
| 4 |  Belgium | US$822m | 9.3% |
| 5 |  Hungary | US$538.9m | 6.1% |
| 6 | France | US$476.5m | 5.4% |
| 7 | Pakistan | US$365.2m | 4.1% |
| 8 | Germany | US$361.4m | 4.1% |
| 9 |  Spain | US$318.5m | 3.6% |
| 10 | United Kingdom | US$202.8m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Netherlands | US$1.2bn | 13.3% |
| 2 | France | US$1.2bn | 13.3% |
| 3 | Germany | US$1.1bn | 11.8% |
| 4 | United Kingdom | US$481.9m | 5.4% |
| 5 |  South Korea | US$422.1m | 4.8% |
| 6 | Belgium | US$345.9m | 3.9% |
| 7 | United States | US$291.5m | 3.3% |
| 8 |  Sweden | US$286.8m | 3.2% |
| 9 |  Mexico | US$255.3m | 2.9% |
| 10 |  Poland | US$223.7m | 2.5% |
Binding rulings for similar goods 3
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.
- N350000 U.S. CBP
The tariff classification of White Rum from Dominican Republic
- H294004 U.S. CBP
Application for Further Review of Protest No. 1401-17-100526; Beveragegrade undenatured alcohol; Miscalculation of proof liters contrary to U.S. Note 5 to Chapter 22
- N308228 U.S. CBP
The tariff classification of Undenatured Alcohol from Poland
In the UK Global Tariff all 3 lines under subheading 2207.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 2207.10 carries a specific or compound duty rather than a percentage.
163 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of undenatured ethanol, 80% or more into the UK came to £886.9m between September 2025 and August 2026 (up 33% on the year before); United States supplied 93%, followed by France.
In 2024, countries exported undenatured ethanol, 80% or more worth US$8.9bn (−12.2% year on year).
The largest exporter was the Netherlands (US$1.4bn), followed by the United States.
Questions and answers
What is the HS code for undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher?
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher fall under HS subheading 2207.10, part of heading 2207, in section IV of the Harmonized System.
What is the import duty on undenatured ethyl alcohol of an alcoholic… in the EU?
Under the Turkish Customs Tariff Schedule, imports under 2207.10 from countries without a preferential agreement are charged at 45% to 50%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on undenatured ethyl alcohol of an alcoholic… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 2207.10 from countries without a preferential agreement are charged at 2.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most undenatured ethyl alcohol of an alcoholic…?
The Netherlands, with US$1.4bn in 2024 (16.1% of world exports).
Which countries can export undenatured ethanol, 80% or more to the UK duty-free?
163 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 applies. Pick a country above to see its rate.
Is there anti-dumping duty on undenatured ethanol, 80% or more?
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 undenatured ethanol, 80% or more from?
In the 12 months to August 2026, the largest suppliers were United States (93%), France (3%) and Pakistan (2%), out of total imports of £886.9m.