Subheading · Section IV

2208.40: Rum and other spirits obtained by distilling fermented sugar-cane products

2208.40
  • FreeUK
  • FreeEU
  • 120%Türkiye
  • FreeUSA
  • US$1.7bnWorld trade in 2024

Subheading 2208.40 belongs to heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 %…) in chapter 22.

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.

The Turkish Customs Tariff Schedule divides subheading 2208.40 into 9 tariff lines; the statutory rate is 120%.

In the Harmonized Tariff Schedule of the United States, subheading 2208.40 covers 4 tariff lines and the duty is duty-free. 2 of them are duty-free. 2 lines have a specific or compound duty.

In 2024, countries exported these goods worth US$1.7bn (−12.5% year on year).

The largest exporter was the United States (US$207.4m), followed by Italy.

The biggest buyer was the United States, with imports of US$162.1m.

The United Kingdom ranked 14th among 158 exporters with US$42.8m; its largest buyer was the Netherlands.

The United Kingdom imported US$101.2m, most of it from the United States.

Duty rates compared

UK Free Third-country duty 6 tariff lines · 4× specific or compound duty EU Free Third-country duty 6 tariff lines · 4× specific or compound duty Türkiye 120% Statutory rate (Law 474) 9 tariff lines USA Free General (MFN) 4 tariff lines · 2× specific or compound duty

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 →
  1. 2208 40 00 00 Rum and other spirits obtained by distilling fermented sugar-cane products l alc. 100%
  2. In containers holding 2 litres or less l alc. 100%
  3. 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) 0.50 GBP / % vol/hl + 2.60 GBP / hll alc. 100%
  4. Other l alc. 100%
  5. 2208 40 31 00 Of a value exceeding 6.60 gbp per litre of pure alcohol Freel alc. 100%
  6. 2208 40 39 00 Other 0.50 GBP / % vol/hl + 2.60 GBP / hll alc. 100%
  7. In containers holding more than 2 litres l alc. 100%
  8. 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) 0.50 GBP / % vol/hll alc. 100%
  9. Other l alc. 100%
  10. 2208 40 91 00 Of a value exceeding 1.60 gbp per litre of pure alcohol Freel alc. 100%
  11. 2208 40 99 00 Other 0.50 GBP / % vol/hll alc. 100%

EU Combined Nomenclature

EU lines →
  1. 2208 40 Rum and other spirits obtained by distilling fermented sugar-cane products:
  2. In containers holding 2 litres or less:
  3. 2208 40 11 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) 0,6 €/% vol/hl + 3,2 €/hll alc. 100 %
  4. Other:
  5. 2208 40 31 Of a value exceeding € 7,9 per litre of pure alcohol Freel alc. 100 %
  6. 2208 40 39 Other 0,6 €/% vol/hl + 3,2 €/hll alc. 100 %
  7. In containers holding more than 2 litres:
  8. 2208 40 51 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) 0,6 €/% vol/hll alc. 100 %
  9. Other:
  10. 2208 40 91 Of a value exceeding € 2 per litre of pure alcohol Freel alc. 100 %
  11. 2208 40 99 Other 0,6 €/% vol/hll alc. 100 %

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 2208.40 Rom ve fermente edilmiş şeker kamışı ürünlerinin damıtılmasıyla elde edilen diğer içkiler:
  2. Muhtevası 2 litreyi geçmeyen kaplarda olanlar :
  3. 2208.40.11.00.00 Saf alkolün hektolitresinde 225 gram veya daha fazla etil ve metil alkolden başka uçucu maddeler içeren rom (% 10 toleransla) 120%Lt alk.%100
  4. Diğerleri :
  5. Kıymeti saf alkolün litresinde 7,9 Euro'yu geçenler
  6. 2208.40.31.00.11 Rom 120%Lt alk. % 100
  7. 2208.40.31.00.12 Tafia 120%Lt alk. % 100
  8. Diğerleri
  9. 2208.40.39.00.11 Rom 120%Lt alk. % 100
  10. 2208.40.39.00.12 Tafia 120%Lt alk. % 100
  11. Muhtevası 2 litreyi geçen kaplarda olanlar :
  12. 2208.40.51.00.00 Saf alkolün hektolitresinde 225 gram veya daha fazla etil ve metil alkolden başka uçucu maddeler içeren rom (% 10 toleransla) 120%Lt alk. % 100
  13. Diğerleri :
  14. Kıymeti saf alkolün litresinde 2 Euro'yu geçenler
  15. 2208.40.91.00.11 Rom 120%Lt alk. % 100
  16. 2208.40.91.00.12 Tafia 120%Lt alk. % 100
  17. 2208.40.99.00.00 Diğerleri 120%Lt alk. % 100

Harmonized Tariff Schedule of the United States

USA lines →
  1. 2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products:
  2. In containers each holding not over 4 liters:
  3. 2208.40.20.00 Valued not over $3 per proof liter 23.7¢/pf.literpf.liters
  4. 2208.40.40.00 Valued over $3 per proof liter Freepf.liters
  5. In containers each holding over 4 liters:
  6. 2208.40.60.00 Valued not over 69¢ per proof liter 23.7¢/pf.literpf.liters
  7. 2208.40.80.00 Valued over 69¢ per proof liter Freepf.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

2208.40 · US$1.7bn

Trade value (US$) no reported trade < US$317.2kUS$317.2k+US$4.4m+US$27.1m+> US$109.5m

Exports: 158
  1. United States: US$207.4m
  2. Italy: US$180.8m
  3. Dominican Republic: US$128.4m
  4. France: US$119.6m
  5. Netherlands: US$109.5m
  6. Spain: US$87.8m
  7. Venezuela: US$71.8m
  8. Guatemala: US$67.2m
  9. Cuba: US$65.4m
  10. Barbados: US$60.5m
  11. Germany: US$58.1m
  12. Jamaica: US$55.8m
  13. Panama: US$43.5m
  14. United Kingdom: US$42.8m
  15. Belgium: US$38.9m
  16. Nicaragua: US$27.1m
  17. India: US$21.2m
  18. Guyana: US$21.2m
  19. Mexico: US$19.6m
  20. Philippines: US$17.7m
  21. Colombia: US$17.3m
  22. Latvia: US$14.6m
  23. Brazil: US$14.4m
  24. Trinidad & Tobago: US$14.4m
  25. Austria: US$13.6m
  26. Poland: US$10.8m
  27. Canada: US$10.4m
  28. Mauritius: US$9.7m
  29. Eswatini: US$8.1m
  30. Denmark: US$7.6m
  31. Romania: US$7.2m
  32. Czechia: US$7.2m
  33. Bahamas: US$6.3m
  34. Singapore: US$6.1m
  35. Haiti: US$6m
  36. Australia: US$5.3m
  37. Belize: US$4.8m
  38. Luxembourg: US$4.6m
  39. South Africa: US$4.4m
  40. Costa Rica: US$4m
  41. Ireland: US$3.8m
  42. Portugal: US$3.6m
  43. Thailand: US$3.6m
  44. Lithuania: US$3.4m
  45. Peru: US$2.8m
  46. Estonia: US$2.4m
  47. Slovakia: US$2.3m
  48. Sweden: US$2.3m
  49. Bermuda: US$1.8m
  50. Switzerland: US$1.6m
  51. St Lucia: US$1.4m
  52. Côte d’Ivoire: US$1.4m
  53. El Salvador: US$1.3m
  54. Croatia: US$1.2m
  55. Cyprus: US$1.2m
  56. Finland: US$1.2m
  57. Seychelles: US$1.2m
  58. Armenia: US$1.2m
  59. Fiji: US$1.1m
  60. Slovenia: US$1.1m

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

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).