Subheading · Section IV
2207.20: Ethyl alcohol and other spirits, denatured, of any strength
- —UK
- —EU
- 120%Türkiye
- 1.9%USA
- US$4.1bnWorld trade in 2024
2207.20 is a six-digit subheading of heading 2207, undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or…, chapter 22.
In the UK Global Tariff all 3 lines under subheading 2207.20 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 2207.20 carries a specific or compound duty rather than a percentage.
In the Turkish Customs Tariff Schedule, subheading 2207.20 covers 7 tariff lines and the statutory rate is 120%.
The Harmonized Tariff Schedule of the United States has one tariff line for subheading 2207.20; the duty is 1.9%.
World trade in these goods reached US$4.1bn in 2024, up 0.9% on 2023.
The United States was the largest exporter with 68.6% of the total, ahead of Brazil.
Canada imported the most (US$1.4bn).
The United Kingdom ranked 19th among 105 exporters with US$12.2m; its largest buyer was Denmark.
The United Kingdom imported US$166.2m, most of it from the United States.
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
UK Global Tariff
UK lines →- 2207 20 00 00 Ethyl alcohol and other spirits, denatured, of any strength 8.50 GBP / hll
- Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union 8.50 GBP / hll
- 2207 20 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 8.50 GBP / hll
- 2207 20 00 19 Other 8.50 GBP / hll
- 2207 20 00 90 Other 8.50 GBP / hll
EU Combined Nomenclature
EU lines →- 2207 20 00 Ethyl alcohol and other spirits, denatured, of any strength 10,2 €/hll
Turkish Customs Tariff Schedule
Türkiye lines →This line has no official text in this language; it is shown in the language of its tariff.
- 2207.20 Alkol derecesi ne olursa olsun tağyir (denatüre) edilmiş etil alkol ve damıtım yoluyla elde edilen diğer alkollü içkiler :
- Tarım ürünlerinden elde edilenler
- Dökme etil alkol:
- 2207.20.00.10.01 %99 veya daha yüksek saflıkta olanlar 120%Litre
- 2207.20.00.10.09 Diğerleri 120%Litre
- 2207.20.00.10.14 Ambalajlı etil alkol 120%Litre
- 2207.20.00.10.15 Alkollü içkiler 120%Litre
- Diğerleri
- 2207.20.00.90.13 Dökme etil alkol 120%Litre
- 2207.20.00.90.14 Ambalajlı etil alkol 120%Litre
- 2207.20.00.90.15 Alkollü içkiler 120%Litre
Harmonized Tariff Schedule of the United States
USA lines →- 2207.20.00 Ethyl alcohol and other spirits, denatured, of any strength 1.9%
- 2207.20.00.10 For fuel use liters
- 2207.20.00.90 Other liters
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
World trade in 2024
Trade value (US$) no reported trade < US$406.9kUS$406.9k+US$4.9m+US$63.2m+> US$166.7m
Exports: 105
- United States: US$2.8bn
- Brazil: US$182.1m
- Netherlands: US$166.7m
- Spain: US$112.7m
- France: US$90.3m
- Ukraine: US$76.4m
- Poland: US$72.3m
- Pakistan: US$71.1m
- Canada: US$69m
- South Africa: US$63.2m
- Hungary: US$56.3m
- Paraguay: US$51.1m
- Germany: US$48.8m
- Belgium: US$45m
- Argentina: US$31m
- Bulgaria: US$13.6m
- Russia: US$13.3m
- Sweden: US$12.9m
- United Kingdom: US$12.2m
- China: US$11.2m
- Singapore: US$10.3m
- Australia: US$9.7m
- Uganda: US$8.1m
- India: US$6.2m
- Slovakia: US$4.9m
- South Korea: US$4.8m
- Portugal: US$4.6m
- Lithuania: US$4.5m
- Ecuador: US$4.5m
- Austria: US$4.2m
- Egypt: US$3.8m
- Switzerland: US$2.4m
- Guatemala: US$2.4m
- Japan: US$2.2m
- Zambia: US$2.1m
- Kazakhstan: US$1.9m
- Finland: US$1.9m
- Italy: US$1.9m
- Moldova: US$1.7m
- Türkiye: US$1.5m
- Saudi Arabia: US$1.3m
- Tanzania: US$1.2m
- Denmark: US$1.1m
- Iran: US$831.1k
- Vietnam: US$823k
- Chile: US$816.5k
- Philippines: US$707.4k
- Azerbaijan: US$560.1k
- Slovenia: US$429k
- Senegal: US$406.9k
- Thailand: US$384.2k
- United Arab Emirates: US$361.3k
- Kuwait: US$353.5k
- Indonesia: US$306.7k
- Mauritius: US$299.3k
- Romania: US$244.8k
- Czechia: US$241.9k
- Kenya: US$241.2k
- Panama: US$229.2k
- Eswatini: US$209.4k
Trade value (US$) no reported trade < US$209.6kUS$209.6k+US$3.5m+US$43.3m+> US$150.5m
Imports: 190
- Canada: US$1.4bn
- India: US$402.8m
- Colombia: US$231.6m
- Netherlands: US$199.4m
- United Kingdom: US$166.2m
- Germany: US$150.5m
- South Korea: US$144.8m
- Nigeria: US$125m
- Peru: US$112.8m
- Spain: US$110.9m
- Czechia: US$97.3m
- Belgium: US$83.2m
- Greece: US$80.3m
- Philippines: US$76m
- Singapore: US$73.2m
- United States: US$68.6m
- Oman: US$53.7m
- United Arab Emirates: US$53.7m
- Finland: US$43.3m
- Portugal: US$39.4m
- Türkiye: US$35.9m
- Mexico: US$31.3m
- Italy: US$30.8m
- France: US$29.5m
- Angola: US$24.1m
- Saudi Arabia: US$21.5m
- Vietnam: US$20.3m
- Sweden: US$18.2m
- Ireland: US$14.3m
- Côte d’Ivoire: US$13.2m
- Jamaica: US$12.7m
- Poland: US$12.7m
- Malaysia: US$12.1m
- Thailand: US$11.9m
- Lithuania: US$9.7m
- Bulgaria: US$9.4m
- Croatia: US$9.3m
- Congo - Kinshasa: US$8.9m
- Denmark: US$8.8m
- Austria: US$6.6m
- Kenya: US$6.2m
- Romania: US$5m
- Senegal: US$4.6m
- Switzerland: US$4.3m
- Luxembourg: US$3.8m
- Israel: US$3.8m
- Ghana: US$3.5m
- Latvia: US$3.4m
- Jordan: US$3.3m
- Slovenia: US$2.7m
- New Zealand: US$2.6m
- Kuwait: US$2.6m
- Taiwan: US$2.2m
- Marshall Islands: US$2.1m
- Chile: US$2.1m
- Malawi: US$1.9m
- Hungary: US$1.9m
- Tanzania: US$1.9m
- Slovakia: US$1.6m
- Egypt: US$1.5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.8bn | 68.6% | |
| 2 | US$182.1m | 4.4% | |
| 3 | US$166.7m | 4% | |
| 4 | US$112.7m | 2.7% | |
| 5 | US$90.3m | 2.2% | |
| 6 | US$76.4m | 1.9% | |
| 7 | US$72.3m | 1.8% | |
| 8 | US$71.1m | 1.7% | |
| 9 | US$69m | 1.7% | |
| 10 | US$63.2m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.4bn | 33.5% | |
| 2 | US$402.8m | 9.8% | |
| 3 | US$231.6m | 5.6% | |
| 4 | US$199.4m | 4.8% | |
| 5 | US$166.2m | 4% | |
| 6 | US$150.5m | 3.6% | |
| 7 | US$144.8m | 3.5% | |
| 8 | US$125m | 3% | |
| 9 | US$112.8m | 2.7% | |
| 10 | US$110.9m | 2.7% |
Legal notes
Additional notes
1. Subheading 22021000 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2. For the purposes of headings 2204 and 2205 and subheading 22060010:
(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.
3. For the purposes of subheading 22043010, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4. For the purposes of subheadings 220421, 220422 and 220429:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;
B.
(a) the presence in the products of subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 22042198, 22042298 and 22042998;
(b) the above rules do not apply to products of subheadings 22042123 and 22042233.
5. Subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 shall be taken to include:
(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b) wine fortified for distillation, that is to say, a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c) liqueur wine, that is to say, a product:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
by freezing, or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
6. For the purposes of subheadings 220410, 220421, 220422 and 220429:
(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
7. For the purposes of subheadings 22043092 and 22043096, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9. For the purposes of subheading 22060010, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10. For the purposes of subheadings 22060031 and 22060039, the following are regarded as ‘sparkling’:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.
11. For the purposes of subheadings 22090011 and 22090019, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
12. Subheading 220720 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
13. For the purposes of subheadings 22029911 and 22029915, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6,25.
Questions and answers
What is the HS code for ethyl alcohol and other spirits, denatured, of any strength?
Ethyl alcohol and other spirits, denatured, of any strength fall under HS subheading 2207.20, part of heading 2207, in section IV of the Harmonized System.
What is the import duty on ethyl alcohol and other spirits, denatured, of… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 2207.20 from countries without a preferential agreement are charged at 1.9%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most ethyl alcohol and other spirits, denatured, of…?
The United States, with US$2.8bn in 2024 (68.6% of world exports).