Subheading · Chapter 22 · Heading 2208

2208.60

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

Customs duty Free standard rate · across 4 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 60 00 00 Vodka l alc. 100%
  2. Of an alcoholic strength by volume of 45.4% vol or less in containers holding l alc. 100%
  3. 2208 60 11 00 2 litres or less Freel alc. 100%
  4. 2208 60 19 00 More than 2 litres Freel alc. 100%
  5. Of an alcoholic strength by volume of more than 45.4% vol in containers holding l alc. 100%
  6. 2208 60 91 00 2 litres or less Freel alc. 100%
  7. 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 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£132.9m-12.7% · previous 12 months
Average import price£2.09 per kg
Jan 2024: £8mFeb 2024: £10.2mMar 2024: £10.7mApr 2024: £13.8mMay 2024: £10.4mJun 2024: £13mJul 2024: £10.1mAug 2024: £10.1mSept 2024: £11.5mOct 2024: £19.3mNov 2024: £18mDec 2024: £13.4mJan 2025: £14.1mFeb 2025: £8.6mMar 2025: £12.4mApr 2025: £11.7mMay 2025: £13.5mJun 2025: £9.3mJul 2025: £10.1mAug 2025: £10.3mSept 2025: £13.3mOct 2025: £14.2mNov 2025: £13.6mDec 2025: £11.9mJan 2026: £8.7mFeb 2026: £8.8mMar 2026: £8.5mApr 2026: £10.8mMay 2026: £9.5mJun 2026: £12.1mJul 2026: £11mAug 2026: £10.4m 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 £39.6m 29.8% +9.3%
United States £31.7m 23.8% -31.3%
Sweden £20.2m 15.2% +8.9%
Poland £14.4m 10.8% +22.4%
Germany £7.1m 5.3% +0.4%
Netherlands £4.9m 3.7% -50.3%
Italy £4.7m 3.5% -64.2%
United Kingdom £2.4m 1.8% +130.5%

Same subheading in other tariffs

World trade in 2024

2208.60 · US$2.7bn

Trade value (US$) no reported trade < US$266.7kUS$266.7k+US$5.2m+US$27m+> US$146.7m

Exports: 148
  1. Sweden: US$507.2m
  2. France: US$462.5m
  3. United States: US$307.5m
  4. Poland: US$266.4m
  5. Netherlands: US$146.7m
  6. Latvia: US$139.1m
  7. Italy: US$123m
  8. Germany: US$89.6m
  9. Finland: US$89.1m
  10. United Kingdom: US$78.5m
  11. Russia: US$56.7m
  12. Ukraine: US$49.5m
  13. Belgium: US$43m
  14. Montenegro: US$39.5m
  15. Lithuania: US$27m
  16. Spain: US$15.4m
  17. United Arab Emirates: US$13.3m
  18. Austria: US$13.3m
  19. Singapore: US$13.3m
  20. Cyprus: US$12.4m
  21. India: US$12m
  22. Estonia: US$11.8m
  23. New Zealand: US$11.7m
  24. Canada: US$11.1m
  25. Iceland: US$10.7m
  26. Belarus: US$10.6m
  27. Australia: US$8.7m
  28. Japan: US$8.6m
  29. Slovakia: US$7.9m
  30. Uganda: US$7.8m
  31. Czechia: US$7.6m
  32. Luxembourg: US$7.6m
  33. Romania: US$7m
  34. Bulgaria: US$5.8m
  35. Ireland: US$5.4m
  36. Kazakhstan: US$5.2m
  37. China: US$4.3m
  38. South Africa: US$4.3m
  39. Moldova: US$3.8m
  40. Azerbaijan: US$3.1m
  41. Croatia: US$2.9m
  42. Armenia: US$2.9m
  43. Thailand: US$2.9m
  44. Denmark: US$2.7m
  45. Georgia: US$2.7m
  46. Indonesia: US$2.7m
  47. Switzerland: US$2.6m
  48. Kenya: US$2.6m
  49. Slovenia: US$2.5m
  50. Brazil: US$2.4m
  51. Hungary: US$2.4m
  52. Argentina: US$2.2m
  53. Greece: US$2m
  54. Panama: US$1.9m
  55. Mexico: US$1.5m
  56. Serbia: US$1.2m
  57. Malaysia: US$1m
  58. Tunisia: US$973.4k
  59. Peru: US$833.1k
  60. Vietnam: US$823.5k

Top exporters

RankCountryValueShare
1 Sweden US$507.2m 18.8%
2 France US$462.5m 17.1%
3 United States US$307.5m 11.4%
4 Poland US$266.4m 9.9%
5 Netherlands US$146.7m 5.4%
6 Latvia US$139.1m 5.2%
7 Italy US$123m 4.6%
8 Germany US$89.6m 3.3%
9 Finland US$89.1m 3.3%
10 United Kingdom US$78.5m 2.9%

Top importers

RankCountryValueShare
1 United States US$602.8m 22.3%
2 United Kingdom US$180.9m 6.7%
3 France US$172.1m 6.4%
4 Ireland US$151.3m 5.6%
5 Germany US$107m 4%
6 Italy US$91.8m 3.4%
7 Canada US$85m 3.2%
8 Spain US$73.8m 2.7%
9 Netherlands US$69.6m 2.6%
10 Poland 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 5 August 2022 · 2208.60.20.00

    The tariff classification of Absolut Juice Vodka Products from Sweden

  • N324764 U.S. CBP 7 April 2022 · 2208.60.20.00

    The tariff classification of Flavored Absolut 76 Proof Products from Sweden

  • N288327 U.S. CBP 11 August 2017 · 2208.60.20.00

    The tariff classification of “Russian Troika” Vodka from Russia

  • 600011686 HMRC 20 November 2024 – 19 November 2027 · 2208 60 11 00

    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.

  1. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

    2026HTSRev11 · Source: hts.usitc.gov

  2. 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 2208.60 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.