Heading · Chapter 22
2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Heading 2208 is divided into 7 six-digit subheadings and sits in chapter 22, beverages, spirits and vinegar.
Duty rates compared
UK Free Third-country duty 58 tariff lines · 9× specific or compound duty 
EU Free Third-country duty 55 tariff lines · 6× specific or compound duty 
Türkiye Free – 70% Third-country duty 62 tariff lines · average 2.6% · 7× specific or compound duty 
USA Free General (MFN) 35 tariff lines · 3× specific or compound duty Subheadings 7
- 2208.20Spirits obtained by distilling grape wine or grape marcBrandy and grape spirits
- 2208.30Undenatured ethyl alcohol of an alcoholic strength: whiskiesWhisky
- 2208.40Rum and other spirits obtained by distilling fermented sugar-cane productsRum
- 2208.50Undenatured ethyl alcohol of an alcoholic strength: gin and GenevaGin and genever
- 2208.60Undenatured ethyl alcohol of an alcoholic strength: vodkaVodka
- 2208.70Undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordialsLiqueurs and cordials
- 2208.90Undenatured ethyl alcohol of an alcoholic strength: otherOther spirits and liqueurs
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$49m+US$245m+> US$1bn
Exports: 196
- United Kingdom: US$9bn
- Mexico: US$6bn
- France: US$5bn
- United States: US$3bn
- Italy: US$2bn
- Germany: US$1bn
- Ireland: US$1bn
- Singapore: US$1bn
- Netherlands: US$1bn
- China: US$1bn
- Spain: US$906m
- Canada: US$671m
- Sweden: US$573m
- Hong Kong SAR China: US$559m
- Belgium: US$552m
- Latvia: US$543m
- Japan: US$475m
- Poland: US$395m
- Armenia: US$342m
- South Korea: US$245m
- India: US$216m
- Austria: US$197m
- Finland: US$172m
- Thailand: US$167m
- Dominican Republic: US$134m
- South Africa: US$131m
- Greece: US$130m
- Romania: US$113m
- Australia: US$106m
- Taiwan: US$102m
- Lithuania: US$100m
- Barbados: US$88m
- Georgia: US$87m
- Czechia: US$84m
- Malaysia: US$79m
- Denmark: US$77m
- Cuba: US$75m
- Venezuela: US$73m
- Jamaica: US$72m
- Guatemala: US$70m
- Türkiye: US$68m
- Russia: US$65m
- Ukraine: US$65m
- Brazil: US$64m
- Panama: US$59m
- Estonia: US$57m
- Luxembourg: US$52m
- Moldova: US$50m
- Colombia: US$49m
- New Zealand: US$49m
- Argentina: US$49m
- Portugal: US$44m
- Vietnam: US$44m
- Slovakia: US$43m
- Croatia: US$42m
- Montenegro: US$41m
- Philippines: US$40m
- Bulgaria: US$39m
- Serbia: US$38m
- United Arab Emirates: US$32m
Trade value (US$) no reported trade < US$15mUS$15m+US$99m+US$380m+> US$1bn
Imports: 225
- United States: US$11bn
- China: US$2bn
- Germany: US$2bn
- Singapore: US$1bn
- France: US$1bn
- Netherlands: US$1bn
- United Kingdom: US$1bn
- Spain: US$1bn
- Canada: US$893m
- Italy: US$883m
- Hong Kong SAR China: US$812m
- Japan: US$805m
- Russia: US$776m
- Taiwan: US$720m
- Poland: US$668m
- Australia: US$660m
- United Arab Emirates: US$657m
- Belgium: US$567m
- India: US$518m
- Vietnam: US$430m
- Türkiye: US$424m
- Macao SAR China: US$393m
- Latvia: US$380m
- Ukraine: US$375m
- South Korea: US$370m
- South Africa: US$357m
- Panama: US$354m
- Romania: US$333m
- Mexico: US$328m
- Ireland: US$328m
- Brazil: US$321m
- Malaysia: US$298m
- Czechia: US$271m
- Austria: US$258m
- Israel: US$243m
- Denmark: US$230m
- Bulgaria: US$222m
- Switzerland: US$219m
- Greece: US$207m
- Sweden: US$203m
- Philippines: US$198m
- Thailand: US$198m
- Dominican Republic: US$192m
- Luxembourg: US$191m
- Chile: US$160m
- Colombia: US$151m
- Portugal: US$144m
- Slovakia: US$143m
- New Zealand: US$142m
- Hungary: US$136m
- Kazakhstan: US$133m
- Myanmar (Burma): US$130m
- Estonia: US$125m
- Norway: US$118m
- Lithuania: US$116m
- Finland: US$106m
- Nigeria: US$99m
- Croatia: US$88m
- Cyprus: US$80m
- Georgia: US$78m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$9bn | 21.9% |
| 2 |  Mexico | US$6bn | 15.1% |
| 3 |  France | US$5bn | 13.3% |
| 4 | United States | US$3bn | 6.8% |
| 5 |  Italy | US$2bn | 4.4% |
| 6 |  Germany | US$1bn | 3.6% |
| 7 |  Ireland | US$1bn | 3.5% |
| 8 |  Singapore | US$1bn | 3.2% |
| 9 |  Netherlands | US$1bn | 3.1% |
| 10 |  China | US$1bn | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$11bn | 26.9% |
| 2 | China | US$2bn | 5% |
| 3 | Germany | US$2bn | 4.6% |
| 4 | Singapore | US$1bn | 3.6% |
| 5 | France | US$1bn | 3.4% |
| 6 | Netherlands | US$1bn | 3% |
| 7 | United Kingdom | US$1bn | 2.9% |
| 8 |  Spain | US$1bn | 2.6% |
| 9 |  Canada | US$893m | 2.2% |
| 10 | Italy | US$883m | 2.2% |
The UK Global Tariff divides heading 2208 into 58 tariff lines; the duty is duty-free. 49 of them are duty-free. 9 lines have a specific or compound duty.
In the EU Combined Nomenclature, heading 2208 covers 55 tariff lines and the duty is duty-free. 49 of them are duty-free. 6 lines have a specific or compound duty.
The Turkish Customs Tariff Schedule divides heading 2208 into 62 tariff lines; the duty is between 0% and 70% (average 2.6%). 53 of them are duty-free. 7 lines have a specific or compound duty.
In the Harmonized Tariff Schedule of the United States, heading 2208 covers 35 tariff lines and the duty is duty-free. 32 of them are duty-free. 3 lines have a specific or compound duty.
In 2024, countries exported heading 2208 goods worth US$41bn (−1.8% year on year).
The largest exporter was the United Kingdom (US$9bn), followed by Mexico.
The biggest buyer was the United States, with imports of US$11bn.
The United Kingdom imported US$1bn.
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.
Questions and answers
What is the HS code for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages?
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages fall under HS heading 2208, part of chapter 22, in section IV of the Harmonized System.
What is the import duty on undenatured ethyl alcohol of an alcoholic… in the UK?
Under the UK Global Tariff, imports under 2208 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 undenatured ethyl alcohol of an alcoholic… in the EU?
Under the EU Combined Nomenclature, imports under 2208 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 undenatured ethyl alcohol of an alcoholic…?
The United Kingdom, with US$9bn in 2024 (21.9% of world exports).