Subheading · Chapter 22 · Heading 2208
2208.60: Undenatured ethyl alcohol of an alcoholic strength: vodka
Vodka
Official description Vodka
2208.60 is the HS subheading for vodka, under heading 2208 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2208 60 00 00 Vodka l alc. 100%
- Of an alcoholic strength by volume of 45.4% vol or less in containers holding l alc. 100%
- 2208 60 11 00 2 litres or less Freel alc. 100%
- 2208 60 19 00 More than 2 litres Freel alc. 100%
- Of an alcoholic strength by volume of more than 45.4% vol in containers holding l alc. 100%
- 2208 60 91 00 2 litres or less Freel alc. 100%
- 2208 60 99 00 More than 2 litres 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
- Tariff lines
- on 2 of 4 lines
- Excise dutyExcises 33.99 GBP / l alc. 100%
- Applies to goods from
- all countries
- Tariff lines
- on 2 of 4 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 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 |
|---|---|---|---|
| £39.6m | 29.8% | +9.3% | |
| £31.7m | 23.8% | -31.3% | |
| £20.2m | 15.2% | +8.9% | |
| £14.4m | 10.8% | +22.4% | |
| £7.1m | 5.3% | +0.4% | |
| £4.9m | 3.7% | -50.3% | |
| £4.7m | 3.5% | -64.2% | |
| £2.4m | 1.8% | +130.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$266.7kUS$266.7k+US$5.2m+US$27m+> US$146.7m
Exports: 148
- Sweden: US$507.2m
- France: US$462.5m
- United States: US$307.5m
- Poland: US$266.4m
- Netherlands: US$146.7m
- Latvia: US$139.1m
- Italy: US$123m
- Germany: US$89.6m
- Finland: US$89.1m
- United Kingdom: US$78.5m
- Russia: US$56.7m
- Ukraine: US$49.5m
- Belgium: US$43m
- Montenegro: US$39.5m
- Lithuania: US$27m
- Spain: US$15.4m
- United Arab Emirates: US$13.3m
- Austria: US$13.3m
- Singapore: US$13.3m
- Cyprus: US$12.4m
- India: US$12m
- Estonia: US$11.8m
- New Zealand: US$11.7m
- Canada: US$11.1m
- Iceland: US$10.7m
- Belarus: US$10.6m
- Australia: US$8.7m
- Japan: US$8.6m
- Slovakia: US$7.9m
- Uganda: US$7.8m
- Czechia: US$7.6m
- Luxembourg: US$7.6m
- Romania: US$7m
- Bulgaria: US$5.8m
- Ireland: US$5.4m
- Kazakhstan: US$5.2m
- China: US$4.3m
- South Africa: US$4.3m
- Moldova: US$3.8m
- Azerbaijan: US$3.1m
- Croatia: US$2.9m
- Armenia: US$2.9m
- Thailand: US$2.9m
- Denmark: US$2.7m
- Georgia: US$2.7m
- Indonesia: US$2.7m
- Switzerland: US$2.6m
- Kenya: US$2.6m
- Slovenia: US$2.5m
- Brazil: US$2.4m
- Hungary: US$2.4m
- Argentina: US$2.2m
- Greece: US$2m
- Panama: US$1.9m
- Mexico: US$1.5m
- Serbia: US$1.2m
- Malaysia: US$1m
- Tunisia: US$973.4k
- Peru: US$833.1k
- Vietnam: US$823.5k
Trade value (US$) no reported trade < US$938.8kUS$938.8k+US$5.8m+US$24.4m+> US$85m
Imports: 221
- United States: US$602.8m
- United Kingdom: US$180.9m
- France: US$172.1m
- Ireland: US$151.3m
- Germany: US$107m
- Italy: US$91.8m
- Canada: US$85m
- Spain: US$73.8m
- Netherlands: US$69.6m
- Poland: US$63.7m
- United Arab Emirates: US$60.1m
- Kazakhstan: US$59.7m
- Israel: US$54.5m
- Belgium: US$53.6m
- Latvia: US$53.6m
- Australia: US$47.3m
- Greece: US$31m
- Türkiye: US$29.4m
- Luxembourg: US$27.4m
- Bulgaria: US$25.7m
- Romania: US$25.6m
- Mexico: US$24.4m
- China: US$23.4m
- Czechia: US$22.5m
- Lithuania: US$22m
- Hungary: US$21.7m
- Ukraine: US$20.5m
- Singapore: US$20.5m
- Denmark: US$19.7m
- Austria: US$18.1m
- Switzerland: US$17.4m
- India: US$17.1m
- Brazil: US$16.6m
- Morocco: US$16.6m
- Georgia: US$15.9m
- Slovakia: US$14.9m
- Russia: US$11.5m
- Portugal: US$11.5m
- Azerbaijan: US$11.1m
- Estonia: US$10.8m
- Armenia: US$10.7m
- Norway: US$9.9m
- Sweden: US$9.9m
- New Zealand: US$9.8m
- Bahrain: US$9.3m
- Panama: US$9.2m
- Cyprus: US$8.4m
- Japan: US$8m
- Congo - Kinshasa: US$7.9m
- Dominican Republic: US$7.8m
- Croatia: US$7.6m
- Thailand: US$7m
- Tunisia: US$6.2m
- Taiwan: US$6m
- Bahamas: US$5.8m
- Slovenia: US$5.5m
- Malta: US$5.4m
- Kyrgyzstan: US$5.3m
- Egypt: US$5.1m
- South Korea: US$4.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$507.2m | 18.8% | |
| 2 | US$462.5m | 17.1% | |
| 3 | US$307.5m | 11.4% | |
| 4 | US$266.4m | 9.9% | |
| 5 | US$146.7m | 5.4% | |
| 6 | US$139.1m | 5.2% | |
| 7 | US$123m | 4.6% | |
| 8 | US$89.6m | 3.3% | |
| 9 | US$89.1m | 3.3% | |
| 10 | US$78.5m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$602.8m | 22.3% | |
| 2 | US$180.9m | 6.7% | |
| 3 | US$172.1m | 6.4% | |
| 4 | US$151.3m | 5.6% | |
| 5 | US$107m | 4% | |
| 6 | US$91.8m | 3.4% | |
| 7 | US$85m | 3.2% | |
| 8 | US$73.8m | 2.7% | |
| 9 | US$69.6m | 2.6% | |
| 10 | US$63.7m | 2.4% |
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.
- N327061 U.S. CBP
The tariff classification of Absolut Juice Vodka Products from Sweden
- N324764 U.S. CBP
The tariff classification of Flavored Absolut 76 Proof Products from Sweden
- N288327 U.S. CBP
The tariff classification of “Russian Troika” Vodka from Russia
- 600011686 HMRC
Passionfruit Martini Cocktail Kit Cocktail making kit providing all of the pre-measured ingredients to make two (passionfruit martini) cocktails. All ingredients are separate. Ingredients: vanilla vodka, passionfruit liqueur, passionfruit syrup & puree, lime juice & tropical juice. also includes…
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.
-
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11
2026HTSRev11 · Source: hts.usitc.gov
-
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 2208.60 into 4 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 2208.60 covers 4 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 vodka into the UK came to £132.9m between September 2025 and August 2026 (down 13% on the year before); France supplied 30%, followed by United States.
In 2024, countries exported vodka worth US$2.7bn (+10.7% year on year).
The largest exporter was Sweden (US$507.2m), followed by France.
Questions and answers
What is the HS code for undenatured ethyl alcohol of an alcoholic strength: vodka?
Undenatured ethyl alcohol of an alcoholic strength: vodka fall under HS subheading 2208.60, part of heading 2208, in section IV of the Harmonized System.
What is the import duty on undenatured ethyl alcohol of an alcoholic strength in the UK?
Under the UK Global Tariff, imports under 2208.60 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 strength in the EU?
Under the EU Combined Nomenclature, imports under 2208.60 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 strength?
Sweden, with US$507.2m in 2024 (18.8% of world exports).
Which countries can export vodka 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 vodka?
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 vodka from?
In the 12 months to August 2026, the largest suppliers were France (30%), United States (24%) and Sweden (15%), out of total imports of £132.9m.