Subheading · Chapter 22 · Heading 2208

2208.20

2208.20: Spirits obtained by distilling grape wine or grape marc

Brandy and grape spirits

2208.20 is the HS subheading for brandy and grape spirits, under heading 2208 in chapter 22.

What you pay

Importing into UK

Customs duty Free standard rate · across 12 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2208 20 00 00 Spirits obtained by distilling grape wine or grape marc l alc. 100%
  2. In containers holding 2 litres or less l alc. 100%
  3. Obtained by distilling grape wine l alc. 100%
  4. 2208 20 12 00 Cognac Freel alc. 100%
  5. 2208 20 14 00 Armagnac Freel alc. 100%
  6. Brandy or weinbrand l alc. 100%
  7. 2208 20 16 00 Brandy de jerez Freel alc. 100%
  8. 2208 20 18 00 Other Freel alc. 100%
  9. 2208 20 19 00 Other Freel alc. 100%
  10. Obtained by distilling grape marc l alc. 100%
  11. 2208 20 26 00 Grappa Freel alc. 100%
  12. 2208 20 28 00 Other Freel alc. 100%
  13. In containers holding more than 2 litres l alc. 100%
  14. Obtained by distilling grape wine l alc. 100%
  15. 2208 20 62 00 Cognac Freel alc. 100%
  16. 2208 20 66 00 Brandy or weinbrand Freel alc. 100%
  17. 2208 20 69 00 Other Freel alc. 100%
  18. Obtained by distilling grape marc l alc. 100%
  19. 2208 20 86 00 Grappa Freel alc. 100%
  20. 2208 20 88 00 Other Freel alc. 100%

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
  • Excise dutyExcises
    Applies to goods from
    all countries
  • Excise dutyExcises 31.64 GBP / l alc. 100%
    Applies to goods from
    all countries
    Tariff lines
    on 1 of 12 lines

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2022 No. 1110, S.I. 2022/395
    Documents
    • 9011
    • 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Mexico 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–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–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia 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

last 12 months£98.9m-6% · previous 12 months
Average import price£6.39 per kg
Jan 2024: £6mFeb 2024: £6.5mMar 2024: £6.6mApr 2024: £6.7mMay 2024: £5.8mJun 2024: £9.7mJul 2024: £9.9mAug 2024: £9.9mSept 2024: £10mOct 2024: £15.9mNov 2024: £10.6mDec 2024: £8.7mJan 2025: £8.4mFeb 2025: £6.8mMar 2025: £6.4mApr 2025: £8.3mMay 2025: £6.8mJun 2025: £7mJul 2025: £8mAug 2025: £8.5mSept 2025: £12.3mOct 2025: £14.4mNov 2025: £12.6mDec 2025: £8.7mJan 2026: £6.6mFeb 2026: £5.2mMar 2026: £5.7mApr 2026: £6.6mMay 2026: £6.2mJun 2026: £6.9mJul 2026: £5.8mAug 2026: £7.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £87.5m 88.5% +0.1%
United Kingdom £3m 3% -43.1%
Spain £3m 3% -0.8%
Germany £1.9m 1.9% -10.3%
United States £1.6m 1.6% -71%
Italy £490k 0.5% -37.1%
Ireland £274k 0.3% +5.3%
Switzerland £247k 0.2% —

Same subheading in other tariffs

World trade in 2024

2208.20 · US$6bn

Trade value (US$) no reported trade < US$617kUS$617k+US$4m+US$38m+> US$235m

Exports: 136
  1. France: US$4bn
  2. Singapore: US$645m
  3. Armenia: US$311m
  4. Hong Kong SAR China: US$235m
  5. China: US$216m
  6. Spain: US$182m
  7. United States: US$132m
  8. Georgia: US$82m
  9. Italy: US$71m
  10. Germany: US$51m
  11. Moldova: US$43m
  12. Latvia: US$40m
  13. Malaysia: US$38m
  14. South Africa: US$29m
  15. Thailand: US$28m
  16. Belgium: US$28m
  17. Netherlands: US$26m
  18. Taiwan: US$26m
  19. Portugal: US$20m
  20. Lithuania: US$16m
  21. India: US$16m
  22. United Kingdom: US$13m
  23. Peru: US$12m
  24. Australia: US$12m
  25. Azerbaijan: US$12m
  26. Vietnam: US$8m
  27. Uzbekistan: US$7m
  28. Czechia: US$6m
  29. Ukraine: US$6m
  30. Chile: US$6m
  31. Finland: US$6m
  32. Austria: US$6m
  33. Poland: US$4m
  34. Sri Lanka: US$4m
  35. Denmark: US$4m
  36. Greece: US$4m
  37. Bulgaria: US$4m
  38. Croatia: US$4m
  39. Serbia: US$4m
  40. Estonia: US$3m
  41. Argentina: US$3m
  42. Slovakia: US$3m
  43. Ireland: US$3m
  44. United Arab Emirates: US$3m
  45. Kyrgyzstan: US$2m
  46. Japan: US$2m
  47. Türkiye: US$2m
  48. North Macedonia: US$2m
  49. New Zealand: US$2m
  50. South Korea: US$1m
  51. Mexico: US$1m
  52. Macao SAR China: US$1m
  53. Albania: US$1m
  54. Romania: US$1m
  55. Cyprus: US$1m
  56. Slovenia: US$1m
  57. Luxembourg: US$936k
  58. Tanzania: US$886k
  59. Sweden: US$845k
  60. Philippines: US$787k

Top exporters

RankCountryValueShare
1 France US$4bn 60.8%
2 Singapore US$645m 10.5%
3 Armenia US$311m 5.1%
4 Hong Kong SAR China US$235m 3.8%
5 China US$216m 3.5%
6 Spain US$182m 3%
7 United States US$132m 2.2%
8 Georgia US$82m 1.3%
9 Italy US$71m 1.2%
10 Germany US$51m 0.8%

Top importers

RankCountryValueShare
1 United States US$1bn 20.6%
2 China US$1bn 18.9%
3 Singapore US$635m 10.3%
4 Russia US$336m 5.5%
5 Hong Kong SAR China US$245m 4%
6 Macao SAR China US$207m 3.4%
7 Vietnam US$147m 2.4%
8 United Kingdom US$140m 2.3%
9 Malaysia US$125m 2%
10 South Africa US$124m 2%

Import duty on this product around the world 152

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 21number of duty-free countries (MFN)
  • 3,000%highest: Egypt, India, Indonesia

152

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 30% 2023
Angola 60% 2023 · HS 2017
Anguilla 5.3%* 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 5.8%* 2023
Australia 5% 2023
Azerbaijan 11%* 2023 · HS 2017
Bahamas 0% 2022
Bangladesh 25% 2023 · HS 2017
Barbados 12% 11% – 13% 2022 · HS 2017
Belarus 6.4%* 2021 · HS 2017
Belize 36%* 2023
Benin 20% 2023
Bermuda 46%* 2023
Bhutan 100% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 19%* 2022
Botswana 0.4%* 0.4% – 0.4% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 50% 2023 · HS 2017
Cayman Islands 42%* 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 49%* 45% – 54% 2022 · HS 2017
Costa Rica 13% 9% – 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 50% 2023 · HS 2017
Dominican Republic 18% 14% – 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 3,000% 2019 · HS 2017
El Salvador 30% 2022
Equatorial Guinea 30% 2023
Eswatini 0.4%* 0.4% – 0.4% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 52%* 3.6% – 90% 2023
Gabon 30% 2023
Gambia 20% 2023
Ghana 20% 2023
Gibraltar 1% 0.5% – 1% 2023 · HS 2017
Grenada 35% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 100% 2023 · HS 2017
Haiti 25% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 150% 2023
Indonesia 150% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 0% 2023
Jordan 96%* 45% – 148% 2023
Kazakhstan 5.7%* 3.9% – 5.8% 2023
Kenya 35% 2023
Kiribati 23%* 1% – 45% 2023 · HS 2002
Kyrgyzstan 6.4%* 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 0.4%* 0.4% – 0.5% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.7%* 0.3% – 1.2% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Maldives 37% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 30% 2023
Mexico 13% 0% – 20% 2023 · HS 2017
Micronesia 9.4%* 2021 · HS 2017
Moldova 1.9%* 2023 · HS 2017
Mongolia 15% 2023
Montserrat 25% 20% – 30% 2023 · HS 2017
Morocco 49% 2023
Mozambique 20% 2023
Myanmar (Burma) 40% 2023 · HS 2017
Namibia 0.4%* 0.4% – 0.5% 2023
Nauru 26%* 22% – 32% 2021 · HS 2017
Nepal 51%* 40% – 54% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 100% 2023
Pakistan 90% 2023
Palau 39%* 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 31%* 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Russia 6.4%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 30%* 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Senegal 20% 2023
Seychelles 16%* 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 33%* 6.3% – 97% 2023 · HS 2017
South Africa 0.4%* 0.4% – 0.4% 2023
South Korea 30% 2023
Sri Lanka 30%* 2023
St Kitts & Nevis 11%* 8% – 14% 2023
St Lucia 45% 2023 · HS 2012
St Pierre & Miquelon 15% 2021 · HS 2017
St Vincent & the Grenadines 13%* 2023
Sudan 40% 2021 · HS 2017
Suriname 50% 2023 · HS 2007
Switzerland 0.9%* 0.4% – 1.4% 2023
Syria 30% 2020 · HS 2012
Tajikistan 8.5%* 2021 · HS 2012
Tanzania 35% 2023
Thailand 60% 2023
Togo 20% 2023
Tonga 7.5% 0% – 15% 2023 · HS 2017
Trinidad & Tobago 53%* 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 25% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Kingdom 0% 2023
United States 0% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 30%* 2021 · HS 2017
Vanuatu 40% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 45% 2023
Wallis & Futuna 55% 2021 · HS 2012
Zambia 25% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
11242 Spirits obtained by distilling grape wine/grape marc
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
24131 Spirits, liqueurs and other spirituous beverages of an alcoholic strength by volume of about 40% vol
ISIC Rev. 4 activity
1101 Distilling, rectifying and blending of spirits

Earlier HS editions

HSCode
20172208.20unchanged
20122208.20unchanged
20072208.20unchanged
20022208.20unchanged
19962208.20unchanged
19922208.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • H305744 U.S. CBP 20 April 2020 · 2208.20.40

    Application for Further Review of Protest No. 2809-19-101151; Classification of Martell Blue Swift Spirits Drink

  • N304278 U.S. CBP 4 June 2019 · 2208.20.40.00

    The tariff classification of “Martell Blue Swift Cognac” spirits drink from France

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Other

    Excise Tax Type X345 for Commodity Codes under Heading 2208. Stop Press – 2 February 2026

    Trade Tariff news 4487 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 2208.20 into 12 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 2208.20 covers 12 tariff lines and the duty is duty-free.

164 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 Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of brandy and grape spirits into the UK came to £98.9m between September 2025 and August 2026 (down 6% on the year before); France supplied 89%, followed by United Kingdom.

In 2024, countries exported brandy and grape spirits worth US$6bn (−14.3% year on year).

The largest exporter was France (US$4bn), followed by Singapore.

Products classified here

Questions and answers

What is the HS code for spirits obtained by distilling grape wine or grape marc?

Spirits obtained by distilling grape wine or grape marc fall under HS subheading 2208.20, part of heading 2208, in section IV of the Harmonized System.

What is the import duty on spirits obtained by distilling grape wine or… in the UK?

Under the UK Global Tariff, imports under 2208.20 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 spirits obtained by distilling grape wine or… in the EU?

Under the EU Combined Nomenclature, imports under 2208.20 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 spirits obtained by distilling grape wine or…?

France, with US$4bn in 2024 (60.8% of world exports).

Which countries can export brandy and grape spirits to the UK duty-free?

164 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 brandy and grape spirits?

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 brandy and grape spirits from?

In the 12 months to August 2026, the largest suppliers were France (89%), United Kingdom (3%) and Spain (3%), out of total imports of £98.9m.

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Typical products

Everyday names, not part of the legal text.