Subheading · Chapter 22 · Heading 2208
2208.40: Rum and other spirits obtained by distilling fermented sugar-cane products
Rum
2208.40 is the HS subheading for rum, under heading 2208 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2208 40 00 00 Rum and other spirits obtained by distilling fermented sugar-cane products l alc. 100%
- In containers holding 2 litres or less l alc. 100%
- 2208 40 11 00 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance) 0.5 GBP / % vol/hl + 2.6 GBP / hll alc. 100%
- Other l alc. 100%
- 2208 40 31 00 Of a value exceeding 6.60 gbp per litre of pure alcohol Freel alc. 100%
- 2208 40 39 00 Other 0.5 GBP / % vol/hl + 2.6 GBP / hll alc. 100%
- In containers holding more than 2 litres l alc. 100%
- 2208 40 51 00 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance) 0.5 GBP / % vol/hll alc. 100%
- Other l alc. 100%
- 2208 40 91 00 Of a value exceeding 1.60 gbp per litre of pure alcohol Freel alc. 100%
- 2208 40 99 00 Other 0.5 GBP / % vol/hll 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 2
- 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
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 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 | |
| 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 |
| CPTPPQuota | Free | |
| Central AmericaQuota | 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–Norway agreement | Norway | 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Colombia agreementQuota | Colombia | Free |
| UK–Ecuador agreementQuota | Ecuador | Free |
| UK–Panama agreementQuota | Panama | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | £23.5m | 33.7% | -6.2% |
 Guatemala | £10m | 14.3% | +13.4% |
 Dominican Republic | £9.6m | 13.8% | -16.8% |
 Jamaica | £5.7m | 8.1% | +3.9% |
 Barbados | £4.4m | 6.4% | -10.7% |
 Cuba | £4.2m | 6% | -1.5% |
 Guyana | £1.8m | 2.6% | -4.3% |
 Trinidad & Tobago | £1.3m | 1.9% | -0.2% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$317.2kUS$317.2k+US$4.4m+US$27.1m+> US$109.5m
Exports: 158
- United States: US$207.4m
- Italy: US$180.8m
- Dominican Republic: US$128.4m
- France: US$119.6m
- Netherlands: US$109.5m
- Spain: US$87.8m
- Venezuela: US$71.8m
- Guatemala: US$67.2m
- Cuba: US$65.4m
- Barbados: US$60.5m
- Germany: US$58.1m
- Jamaica: US$55.8m
- Panama: US$43.5m
- United Kingdom: US$42.8m
- Belgium: US$38.9m
- Nicaragua: US$27.1m
- India: US$21.2m
- Guyana: US$21.2m
- Mexico: US$19.6m
- Philippines: US$17.7m
- Colombia: US$17.3m
- Latvia: US$14.6m
- Brazil: US$14.4m
- Trinidad & Tobago: US$14.4m
- Austria: US$13.6m
- Poland: US$10.8m
- Canada: US$10.4m
- Mauritius: US$9.7m
- Eswatini: US$8.1m
- Denmark: US$7.6m
- Romania: US$7.2m
- Czechia: US$7.2m
- Bahamas: US$6.3m
- Singapore: US$6.1m
- Haiti: US$6m
- Australia: US$5.3m
- Belize: US$4.8m
- Luxembourg: US$4.6m
- South Africa: US$4.4m
- Costa Rica: US$4m
- Ireland: US$3.8m
- Portugal: US$3.6m
- Thailand: US$3.6m
- Lithuania: US$3.4m
- Peru: US$2.8m
- Estonia: US$2.4m
- Slovakia: US$2.3m
- Sweden: US$2.3m
- Bermuda: US$1.8m
- Switzerland: US$1.6m
- St Lucia: US$1.4m
- Côte d’Ivoire: US$1.4m
- El Salvador: US$1.3m
- Croatia: US$1.2m
- Cyprus: US$1.2m
- Finland: US$1.2m
- Seychelles: US$1.2m
- Armenia: US$1.2m
- Fiji: US$1.1m
- Slovenia: US$1.1m
Trade value (US$) no reported trade < US$580.5kUS$580.5k+US$3.2m+US$15.4m+> US$85.5m
Imports: 221
- United States: US$162.1m
- Spain: US$161.5m
- Germany: US$160.8m
- United Kingdom: US$101.2m
- Italy: US$88.2m
- Netherlands: US$87m
- Canada: US$85.5m
- France: US$65.4m
- Belgium: US$64.8m
- Czechia: US$50.9m
- Poland: US$42m
- Austria: US$29.9m
- Slovakia: US$26.7m
- Romania: US$23.6m
- United Arab Emirates: US$19.6m
- Denmark: US$19.4m
- Greece: US$19.3m
- Latvia: US$18.5m
- China: US$16.4m
- Sweden: US$16.3m
- Russia: US$16.2m
- Australia: US$15.4m
- Singapore: US$14.9m
- Chile: US$14.1m
- Luxembourg: US$14m
- Ukraine: US$13.8m
- Switzerland: US$13.7m
- Panama: US$13.7m
- Japan: US$13.3m
- Peru: US$12.8m
- New Zealand: US$12.7m
- Mexico: US$12.4m
- Ireland: US$12.1m
- El Salvador: US$12.1m
- Estonia: US$9.5m
- Türkiye: US$9.2m
- Finland: US$9.1m
- Portugal: US$8.1m
- Costa Rica: US$8m
- Hungary: US$7.8m
- Bolivia: US$7.7m
- Honduras: US$7.1m
- South Africa: US$6.9m
- Slovenia: US$5.7m
- Colombia: US$5.7m
- Norway: US$5.2m
- Lithuania: US$5.1m
- Taiwan: US$4.9m
- Bahamas: US$4.7m
- Ghana: US$4.5m
- Andorra: US$4.3m
- Croatia: US$3.8m
- Thailand: US$3.6m
- Haiti: US$3.4m
- Bulgaria: US$3.2m
- Belarus: US$3.1m
- Dominican Republic: US$3m
- Philippines: US$3m
- Malaysia: US$2.9m
- Israel: US$2.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$207.4m | 12.4% |
| 2 |  Italy | US$180.8m | 10.8% |
| 3 | Dominican Republic | US$128.4m | 7.7% |
| 4 |  France | US$119.6m | 7.1% |
| 5 |  Netherlands | US$109.5m | 6.5% |
| 6 |  Spain | US$87.8m | 5.2% |
| 7 |  Venezuela | US$71.8m | 4.3% |
| 8 | Guatemala | US$67.2m | 4% |
| 9 | Cuba | US$65.4m | 3.9% |
| 10 | Barbados | US$60.5m | 3.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$162.1m | 9.7% |
| 2 | Spain | US$161.5m | 9.6% |
| 3 |  Germany | US$160.8m | 9.6% |
| 4 | United Kingdom | US$101.2m | 6% |
| 5 | Italy | US$88.2m | 5.3% |
| 6 | Netherlands | US$87m | 5.2% |
| 7 |  Canada | US$85.5m | 5.1% |
| 8 | France | US$65.4m | 3.9% |
| 9 |  Belgium | US$64.8m | 3.9% |
| 10 |  Czechia | US$50.9m | 3% |
Binding rulings for similar goods 4
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.
- N364483 U.S. CBP
The tariff classification of “Grapefruit Flavored Rum” from Italy
- N289153 U.S. CBP
The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad
- 600012743 HMRC
Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60…
- 600009498 HMRC
Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported…
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.
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Quota · Applies from:
CELEX 32026R0888 · Source: eur-lex.europa.eu
- 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 2208.40 into 6 tariff lines; the duty is duty-free. 2 of them are duty-free. 4 lines have a specific or compound duty.
In the EU Combined Nomenclature, subheading 2208.40 covers 6 tariff lines and the duty is duty-free. 2 of them are duty-free. 4 lines have a specific or compound duty.
146 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 rum into the UK came to £69.9m between September 2025 and August 2026 (down 6% on the year before); United States supplied 34%, followed by Guatemala.
In 2024, countries exported rum worth US$1.7bn (−12.5% year on year).
The largest exporter was the United States (US$207.4m), followed by Italy.
Products classified here
Questions and answers
What is the HS code for rum and other spirits obtained by distilling fermented sugar-cane products?
Rum and other spirits obtained by distilling fermented sugar-cane products fall under HS subheading 2208.40, part of heading 2208, in section IV of the Harmonized System.
What is the import duty on rum and other spirits obtained by distilling… in the UK?
Under the UK Global Tariff, imports under 2208.40 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 rum and other spirits obtained by distilling… in the EU?
Under the EU Combined Nomenclature, imports under 2208.40 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 rum and other spirits obtained by distilling…?
The United States, with US$207.4m in 2024 (12.4% of world exports).
Which countries can export rum to the UK duty-free?
146 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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 rum?
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 rum from?
In the 12 months to August 2026, the largest suppliers were United States (34%), Guatemala (14%) and Dominican Republic (14%), out of total imports of £69.9m.
Typical products
Everyday names, not part of the legal text.