Subheading · Chapter 22 · Heading 2208
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
Rates by national line · UK Global Tariff
UK lines →- 2208 20 00 00 Spirits obtained by distilling grape wine or grape marc l alc. 100%
- In containers holding 2 litres or less l alc. 100%
- Obtained by distilling grape wine l alc. 100%
- 2208 20 12 00 Cognac Freel alc. 100%
- 2208 20 14 00 Armagnac Freel alc. 100%
- Brandy or weinbrand l alc. 100%
- 2208 20 16 00 Brandy de jerez Freel alc. 100%
- 2208 20 18 00 Other Freel alc. 100%
- 2208 20 19 00 Other Freel alc. 100%
- Obtained by distilling grape marc l alc. 100%
- 2208 20 26 00 Grappa Freel alc. 100%
- 2208 20 28 00 Other Freel alc. 100%
- In containers holding more than 2 litres l alc. 100%
- Obtained by distilling grape wine l alc. 100%
- 2208 20 62 00 Cognac Freel alc. 100%
- 2208 20 66 00 Brandy or weinbrand Freel alc. 100%
- 2208 20 69 00 Other Freel alc. 100%
- Obtained by distilling grape marc l alc. 100%
- 2208 20 86 00 Grappa Freel alc. 100%
- 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
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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$617kUS$617k+US$4m+US$38m+> US$235m
Exports: 136
- France: US$4bn
- Singapore: US$645m
- Armenia: US$311m
- Hong Kong SAR China: US$235m
- China: US$216m
- Spain: US$182m
- United States: US$132m
- Georgia: US$82m
- Italy: US$71m
- Germany: US$51m
- Moldova: US$43m
- Latvia: US$40m
- Malaysia: US$38m
- South Africa: US$29m
- Thailand: US$28m
- Belgium: US$28m
- Netherlands: US$26m
- Taiwan: US$26m
- Portugal: US$20m
- Lithuania: US$16m
- India: US$16m
- United Kingdom: US$13m
- Peru: US$12m
- Australia: US$12m
- Azerbaijan: US$12m
- Vietnam: US$8m
- Uzbekistan: US$7m
- Czechia: US$6m
- Ukraine: US$6m
- Chile: US$6m
- Finland: US$6m
- Austria: US$6m
- Poland: US$4m
- Sri Lanka: US$4m
- Denmark: US$4m
- Greece: US$4m
- Bulgaria: US$4m
- Croatia: US$4m
- Serbia: US$4m
- Estonia: US$3m
- Argentina: US$3m
- Slovakia: US$3m
- Ireland: US$3m
- United Arab Emirates: US$3m
- Kyrgyzstan: US$2m
- Japan: US$2m
- Türkiye: US$2m
- North Macedonia: US$2m
- New Zealand: US$2m
- South Korea: US$1m
- Mexico: US$1m
- Macao SAR China: US$1m
- Albania: US$1m
- Romania: US$1m
- Cyprus: US$1m
- Slovenia: US$1m
- Luxembourg: US$936k
- Tanzania: US$886k
- Sweden: US$845k
- Philippines: US$787k
Trade value (US$) no reported trade < US$623kUS$623k+US$7m+US$43m+> US$147m
Imports: 216
- United States: US$1bn
- China: US$1bn
- Singapore: US$635m
- Russia: US$336m
- Hong Kong SAR China: US$245m
- Macao SAR China: US$207m
- Vietnam: US$147m
- United Kingdom: US$140m
- Malaysia: US$125m
- South Africa: US$124m
- Germany: US$107m
- Panama: US$101m
- United Arab Emirates: US$92m
- Philippines: US$86m
- Japan: US$81m
- Ukraine: US$69m
- Netherlands: US$62m
- Canada: US$61m
- Myanmar (Burma): US$61m
- Taiwan: US$60m
- France: US$52m
- Armenia: US$43m
- Spain: US$43m
- Australia: US$42m
- Laos: US$42m
- Italy: US$42m
- Mexico: US$41m
- South Korea: US$40m
- Latvia: US$34m
- Belarus: US$31m
- Thailand: US$30m
- Ireland: US$29m
- Finland: US$29m
- Belgium: US$27m
- Switzerland: US$21m
- Poland: US$21m
- India: US$20m
- Cambodia: US$20m
- Lithuania: US$19m
- Norway: US$19m
- Romania: US$18m
- Estonia: US$17m
- Kazakhstan: US$17m
- Portugal: US$16m
- Austria: US$13m
- Indonesia: US$12m
- Nigeria: US$11m
- Czechia: US$11m
- Israel: US$10m
- Denmark: US$10m
- Georgia: US$10m
- New Zealand: US$8m
- Sweden: US$8m
- Slovakia: US$7m
- Kenya: US$7m
- Curaçao: US$7m
- Türkiye: US$5m
- Serbia: US$5m
- Bulgaria: US$5m
- Croatia: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
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.
- 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
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.
Typical products
Everyday names, not part of the legal text.