Subheading · Chapter 22 · Heading 2208
2208.70: Undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordials
Liqueurs and cordials
Official description Liqueurs and cordials
2208.70 is the HS subheading for liqueurs and cordials, under heading 2208 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2208 70 00 00 Liqueurs and cordials l alc. 100%
- 2208 70 10 00 In containers holding 2 litres or less Freel alc. 100%
- 2208 70 90 00 In containers holding 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 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 4
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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 |
|---|---|---|---|
 Netherlands | £43.3m | 19% | +5% |
 Ireland | £37.6m | 16.5% | +2.6% |
 Italy | £33.6m | 14.7% | -13.6% |
 France | £29.7m | 13% | +20% |
 Spain | £25.7m | 11.3% | +132.6% |
 Germany | £25.6m | 11.2% | +35.5% |
 United States | £9.7m | 4.3% | -14.4% |
 Belgium | £6.3m | 2.8% | +50.1% |
Same subheading in other tariffs
EU Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada specific or compound duty Third-country duty 1 tariff line 
Mexico 20% Third-country duty 3 tariff lines 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 3 tariff lines 
New Zealand Free – 5% Third-country duty 9 tariff lines · average 2.5% · 7× specific or compound duty 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 50% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$473kUS$473k+US$6m+US$40m+> US$358m
Exports: 158
- Germany: US$638m
- Italy: US$606m
- France: US$482m
- Ireland: US$444m
- Canada: US$358m
- Netherlands: US$304m
- United Kingdom: US$303m
- United States: US$278m
- Spain: US$237m
- Mexico: US$108m
- Belgium: US$88m
- South Korea: US$80m
- Japan: US$66m
- South Africa: US$42m
- Sweden: US$40m
- Latvia: US$39m
- Poland: US$32m
- Austria: US$27m
- Finland: US$21m
- Colombia: US$19m
- Singapore: US$18m
- Czechia: US$17m
- China: US$17m
- Romania: US$17m
- Luxembourg: US$15m
- Jamaica: US$14m
- Croatia: US$14m
- Denmark: US$13m
- Slovakia: US$11m
- Argentina: US$11m
- Greece: US$10m
- Cuba: US$9m
- Lithuania: US$8m
- New Zealand: US$8m
- Portugal: US$7m
- Hungary: US$7m
- Estonia: US$6m
- Thailand: US$6m
- Vietnam: US$6m
- Australia: US$5m
- Barbados: US$5m
- Slovenia: US$5m
- Serbia: US$4m
- Russia: US$4m
- Brazil: US$4m
- India: US$4m
- Cyprus: US$4m
- Switzerland: US$4m
- Malaysia: US$3m
- Panama: US$3m
- Türkiye: US$2m
- Trinidad & Tobago: US$2m
- Dominican Republic: US$2m
- Ukraine: US$1m
- Bosnia & Herzegovina: US$1m
- Iran: US$1m
- Hong Kong SAR China: US$1m
- United Arab Emirates: US$1m
- Fiji: US$1m
- Belarus: US$988k
Trade value (US$) no reported trade < US$1mUS$1m+US$11m+US$40m+> US$119m
Imports: 223
- United States: US$1bn
- Germany: US$304m
- United Kingdom: US$289m
- Netherlands: US$228m
- Spain: US$164m
- Canada: US$130m
- Italy: US$119m
- France: US$112m
- Belgium: US$99m
- Australia: US$86m
- China: US$84m
- Japan: US$84m
- Poland: US$75m
- Ireland: US$68m
- Austria: US$65m
- Czechia: US$53m
- Russia: US$52m
- Romania: US$51m
- Chile: US$47m
- Luxembourg: US$45m
- Mexico: US$44m
- Hungary: US$43m
- Denmark: US$40m
- Latvia: US$37m
- Switzerland: US$36m
- Türkiye: US$36m
- Singapore: US$35m
- Sweden: US$35m
- Brazil: US$34m
- Ukraine: US$33m
- South Africa: US$32m
- South Korea: US$27m
- Norway: US$26m
- Panama: US$24m
- Slovakia: US$23m
- Taiwan: US$21m
- Greece: US$21m
- United Arab Emirates: US$20m
- Peru: US$20m
- Hong Kong SAR China: US$18m
- Portugal: US$18m
- Croatia: US$17m
- Finland: US$17m
- New Zealand: US$16m
- Thailand: US$16m
- Israel: US$13m
- Slovenia: US$13m
- Bulgaria: US$13m
- Estonia: US$12m
- India: US$12m
- Colombia: US$12m
- Vietnam: US$11m
- Malaysia: US$11m
- Nigeria: US$11m
- Paraguay: US$11m
- Lithuania: US$11m
- Dominican Republic: US$10m
- Bosnia & Herzegovina: US$10m
- Bahamas: US$9m
- Georgia: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$638m | 14.2% |
| 2 | Italy | US$606m | 13.5% |
| 3 | France | US$482m | 10.7% |
| 4 | Ireland | US$444m | 9.9% |
| 5 | Canada | US$358m | 7.9% |
| 6 | Netherlands | US$304m | 6.7% |
| 7 | United Kingdom | US$303m | 6.7% |
| 8 | United States | US$278m | 6.2% |
| 9 | Spain | US$237m | 5.3% |
| 10 | Mexico | US$108m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 28.7% |
| 2 | Germany | US$304m | 6.8% |
| 3 | United Kingdom | US$289m | 6.4% |
| 4 | Netherlands | US$228m | 5.1% |
| 5 | Spain | US$164m | 3.6% |
| 6 | Canada | US$130m | 2.9% |
| 7 | Italy | US$119m | 2.6% |
| 8 | France | US$112m | 2.5% |
| 9 | Belgium | US$99m | 2.2% |
| 10 |  Australia | US$86m | 1.9% |
Import duty on this product around the world 152
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 20%median duty
- 19number of duty-free countries (MFN)
- 3,000%highest: Egypt, Jordan, Trinidad & Tobago
152
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 60% | 2023 · HS 2017 | |
 Anguilla | 17%* | 2021 · HS 2017 | |
 Antigua & Barbuda | 30% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 17%* | 2023 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 27%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 14% | 2022 · HS 2017 | |
 Belarus | 21%* | 2021 · HS 2017 | |
 Belize | 106%* | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 136%* | 2023 | |
 Bhutan | 100% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 1.2%* | 1.1% – 1.2% | 2023 |
| Brazil | 20% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0.4%* | 2023 | |
 Cape Verde | 50% | 2023 · HS 2017 | |
 Cayman Islands | 157%* | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 102%* | 86% – 153% | 2022 · HS 2017 |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 45% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 2.2%* | 2023 · HS 2017 | |
 Egypt | 3,000% | 2019 · HS 2017 | |
 El Salvador | 30% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 1.1%* | 1% – 1.2% | 2023 |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 154%* | 10% – 265% | 2023 |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0.8% | 0.5% – 1% | 2023 · HS 2017 |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 100% | 2023 · HS 2017 | |
 Haiti | 30% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 150% | 2023 | |
 Indonesia | 150% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 175%* | 107% – 243% | 2023 |
 Kazakhstan | 17%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 68%* | 3.1% – 133% | 2023 · HS 2002 |
 Kyrgyzstan | 21%* | 2021 · HS 2017 | |
 Laos | 0% | 2023 · HS 2017 | |
 Lebanon | 15% | 2020 · HS 2017 | |
 Lesotho | 1.2%* | 1.1% – 1.2% | 2023 |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 7.6%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 73%* | 60% – 87% | 2023 |
 Maldives | 88% | 82% – 93% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 30% | 2023 | |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 31%* | 2021 · HS 2017 | |
 Moldova | 5.7%* | 2023 · HS 2017 | |
 Mongolia | 40% | 2023 | |
 Montserrat | 60% | 2023 · HS 2017 | |
 Morocco | 49% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 40% | 2023 · HS 2017 | |
 Namibia | 1.1%* | 1.1% – 1.2% | 2023 |
 Nauru | 117%* | 72% – 209% | 2021 · HS 2017 |
 Nepal | 151%* | 119% – 159% | 2023 |
| New Zealand | 1.9% | 0% – 5% | 2023 |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 100% | 2023 | |
 Pakistan | 90% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 82%* | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Russia | 21%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 30%* | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Senegal | 20% | 2023 | |
 Seychelles | 63%* | 47% – 94% | 2023 |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 85%* | 16% – 252% | 2023 · HS 2017 |
 South Africa | 1.1%* | 1% – 1.2% | 2023 |
 South Korea | 30% | 2023 | |
 Sri Lanka | 89%* | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 45% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 15% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 35% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 50% | 2023 · HS 2007 | |
| Switzerland | 7.9%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 27%* | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 60% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 157%* | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 25% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 40% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 45% | 2023 | |
 Wallis & Futuna | 55% | 2021 · HS 2012 | |
 Zambia | 25% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 11249 Spirits & distilled alcoholic beverages, n.e.s.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 24131 Spirits, liqueurs and other spirituous beverages of an alcoholic strength by volume of about 40% vol
- ISIC Rev. 4 activity
- 1101 Distilling, rectifying and blending of spirits
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2208.70 | unchanged |
| 2012 | 2208.70 | unchanged |
| 2007 | 2208.70 | unchanged |
| 2002 | 2208.70 | unchanged |
| 1996 | 2208.70 | unchanged |
| 1992 | 2208.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 14
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.
- N339314 U.S. CBP
The tariff classification of Bailey’s Original Irish Cream with Glass Embossed Mug from Ireland
- N321123 U.S. CBP
The tariff classification of Jameson Orange from Ireland
- H308559 U.S. CBP
Affirmation of NY N308711; Tariff Classification of “The Whistler Irish Honey Distilled Spirits” from Ireland
- H307101 U.S. CBP
Internal Advice Request; Tariff Classification of Amaro Montenegro
- N309622 U.S. CBP
The tariff classification of Barenjaeger Honey & Bourbon Liqueur from Germany.
- N308711 U.S. CBP
The tariff classification of “The Whistler Irish Honey Distilled Spirits” from Ireland
14 rulings in total for this code
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
In the UK Global Tariff, subheading 2208.70 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 2208.70 into 2 tariff lines; the duty is duty-free.
Goods from 164 countries can enter the UK at a preferential rate instead of the standard Free; 164 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported liqueurs and cordials worth £228.4m (up 2% on the year before), at an average of £5.03 per kg; Netherlands supplied 19%, followed by Ireland.
World trade in liqueurs and cordials reached US$5bn in 2024, up 7.7% on 2023.
Germany was the largest exporter with 14.2% of the total, ahead of Italy.
Products classified here
Questions and answers
What is the HS code for undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordials?
Undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordials fall under HS subheading 2208.70, 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 2208.70 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 2208.70 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?
Germany, with US$638m in 2024 (14.2% of world exports).
Which countries can export liqueurs and cordials 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 liqueurs and cordials?
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 liqueurs and cordials from?
In the 12 months to August 2026, the largest suppliers were Netherlands (19%), Ireland (17%) and Italy (15%), out of total imports of £228.4m.
Typical products
- advocaat
- amarula
- baileys
- chambord
- coffee liqueur
- cointreau
- creme de cassis
- crème de menthe
- curaçao
- drambuie
- grand marnier
- kahlua
- lakkaberry liqueur
- limoncello
- liqueurs
- midori
Everyday names, not part of the legal text.