2208.90: Undenatured ethyl alcohol of an alcoholic strength: other

1. 2208 90 00 00 Other l alc. 100%
2. Arrack, in containers holding l alc. 100%
3. 2208 90 11 00 2 litres or less Freel alc. 100%
4. 2208 90 19 00 More than 2 litres Freel alc. 100%
5. Plum, pear or cherry spirit (excluding liqueurs), in containers holding l alc. 100%
6. 2208 90 33 00 2 litres or less Freel alc. 100%
7. 2208 90 38 00 More than 2 litres Freel alc. 100%
8. Other spirits and other spirituous beverages, in containers holding l alc. 100%
9. 2 litres or less l alc. 100%
10. 2208 90 41 00 Ouzo Freel alc. 100%
11. Other l alc. 100%
12. Spirits (excluding liqueurs) l alc. 100%
13. Distilled from fruit l alc. 100%
14. 2208 90 45 00 Calvados Freel alc. 100%
15. 2208 90 48 00 Other Freel alc. 100%
16. Other l alc. 100%
17. 2208 90 54 00 Tequila Freel alc. 100%
18. 2208 90 56 00 Other Freel alc. 100%
19. 2208 90 69 00 Other spirituous beverages Freel alc. 100%
20. More than 2 litres l alc. 100%
21. Spirits (excluding liqueurs) l alc. 100%
22. 2208 90 71 00 Distilled from fruit Freel alc. 100%
23. 2208 90 75 00 Tequila Freel alc. 100%
24. 2208 90 77 00 Other Freel alc. 100%
25. 2208 90 78 00 Other spirituous beverages Freel alc. 100%
26. Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, in containers holding l alc. 100%
27. 2208 90 91 00 2 litres or less 0.80 GBP / % vol/hl + 5.30 GBP / hll alc. 100%
28. 2208 90 91 10 Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union 0.8 GBP / % vol/hl + 5.3 GBP / hll alc. 100%
29. 2208 90 91 90 Other 0.8 GBP / % vol/hl + 5.3 GBP / hll alc. 100%
30. 2208 90 99 00 More than 2 litres 0.80 GBP / % vol/hll alc. 100%
31. Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union 0.80 GBP / % vol/hll alc. 100%
32. 2208 90 99 11 Ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union), excluding products with a water content of more than 0.3% (m/m) measured according to the standard en 15376 0.8 GBP / % vol/hll alc. 100%
33. 2208 90 99 19 Other 0.8 GBP / % vol/hll alc. 100%
34. 2208 90 99 90 Other 0.8 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.

Preferential rates by country

UK: imports by month

last 12 months£281.2m+13% · previous 12 months

Average import price£2.67 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Mexico	£67m	23.8%	-13.4%
United States	£55.1m	19.6%	+123%
Italy	£45.8m	16.3%	-0.9%
Belgium	£29.6m	10.5%	+37.6%
Netherlands	£27.4m	9.7%	-26.2%
France	£17m	6%	+197%
Germany	£9.4m	3.3%	-24%
China	£9.4m	3.3%	+288.8%

Same subheading in other tariffs

EU Free Third-country duty 16 tariff lines · 2× specific or compound duty Türkiye Free – 70% Third-country duty 20 tariff lines · average 7.8% · 2× specific or compound duty USA Free General (MFN) 18 tariff lines · 1× specific or compound duty Canada Free Third-country duty 9 tariff lines · 5× specific or compound duty Mexico 10% – 20% Third-country duty 10 tariff lines · average 19% Brazil 18% Third-country duty 1 tariff line Argentina 20% Third-country duty 8 tariff lines Peru 6% Third-country duty 5 tariff lines New Zealand Free Third-country duty 64 tariff lines · 53× specific or compound duty Japan Free – 16% Third-country duty 8 tariff lines · average 10.7% · 5× specific or compound duty Taiwan Free – 40% Third-country duty 14 tariff lines · average 25.7% GCC 5% – 50% Third-country duty 4 tariff lines · average 16.3% Switzerland Free Third-country duty 5 tariff lines · 4× specific or compound duty Norway Free Third-country duty 2 tariff lines North Macedonia Free Third-country duty 17 tariff lines Nigeria 20% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Mexico	US$6bn	55.6%
2	China	US$945m	8.7%
3	Italy	US$632m	5.8%
4	Hong Kong SAR China	US$266m	2.4%
5	Netherlands	US$254m	2.3%
6	United Kingdom	US$228m	2.1%
7	France	US$226m	2.1%
8	Germany	US$214m	2%
9	United States	US$213m	2%
10	Belgium	US$207m	1.9%

Top importers

Rank	Country	Value	Share
1	United States	US$6bn	51%
2	Germany	US$591m	5.4%
3	Hong Kong SAR China	US$417m	3.8%
4	China	US$312m	2.9%
5	United Kingdom	US$260m	2.4%
6	Canada	US$239m	2.2%
7	Netherlands	US$175m	1.6%
8	Singapore	US$166m	1.5%
9	France	US$161m	1.5%
10	Spain	US$144m	1.3%

Import duty on this product around the world 157

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
• 23number of duty-free countries (MFN)
• 2,406%highest: Egypt, India, Indonesia

157

Importing country	MFN duty	lines from – to	data year
Albania	0%		2023
Algeria	30%		2023
Angola	60%		2023 · HS 2017
Anguilla	15%*		2021 · HS 2017
Antigua & Barbuda	33%	30% – 35%	2021 · HS 2007
Argentina	20%		2023 · HS 2017
Armenia	15%*	12% – 34%	2023
Australia	5%		2023
Azerbaijan	21%*		2023 · HS 2017
Bahamas	0%		2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	14%		2022 · HS 2017
Belarus	20%*	17% – 48%	2021 · HS 2017
Belize	0%		2023
Benin	20%		2023
Bermuda	102%*		2023
Bhutan	100%		2022
Bolivia	34%	10% – 40%	2023 · HS 2017
Bosnia & Herzegovina	15%		2022
Botswana	0.9%*	0.8% – 0.9%	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%		2023
Cape Verde	50%		2023 · HS 2017
Cayman Islands	120%*	120% – 121%	2021 · HS 2002
Central African Republic	30%		2023
Chad	30%		2023
Chile	6%		2023 · HS 2017
China	10%		2023
Colombia	13%	5% – 15%	2023 · HS 2017
Comoros	20%		2021 · HS 2017
Congo - Brazzaville	30%		2023
Cook Islands	108%*	81% – 143%	2022 · HS 2017
Costa Rica	13%	9% – 14%	2023
Côte d’Ivoire	20%		2023 · HS 2017
Cuba	30%		2023 · HS 2017
Dominica	30%		2023 · HS 2017
Dominican Republic	19%	14% – 20%	2023
Ecuador	15%		2023 · HS 2017
Egypt	2,406%	30% – 3,000%	2019 · HS 2017
El Salvador	35%	30% – 40%	2022
Equatorial Guinea	30%		2023
Eswatini	0.8%*	0.8% – 0.9%	2023
Ethiopia	35%		2021 · HS 2017
European Union (27 countries)	0%		2023
Fiji	115%*	7.9% – 199%	2023
Gabon	30%		2023
Gambia	20%		2023
Ghana	20%		2023
Gibraltar	0.9%	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	18%	5% – 30%	2020 · HS 2017
Honduras	15%		2023
Hong Kong SAR China	0%		2023
Iceland	2%	0% – 10%	2023
India	150%		2023
Indonesia	150%		2023
Iran	5%		2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	40%		2023
Japan	4%	0% – 16%	2023
Jordan	5%		2023
Kazakhstan	12%*	4.3% – 17%	2023
Kenya	35%		2023
Kiribati	52%*	2.3% – 103%	2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	20%*	17% – 48%	2021 · HS 2017
Laos	0%		2023 · HS 2017
Lebanon	33%	15% – 70%	2020 · HS 2017
Lesotho	0.9%*	0.8% – 0.9%	2023
Liberia	20%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	0%		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	20%		2023
Malawi	25%		2021 · HS 2017
Malaysia	24%*	18% – 45%	2023
Maldives	62%	29% – 83%	2023
Mali	20%		2023
Mauritania	20%		2023 · HS 2017
Mauritius	26%	15% – 30%	2023
Mexico	19%	10% – 20%	2023 · HS 2017
Micronesia	27%*		2021 · HS 2017
Moldova	4.3%*		2023 · HS 2017
Mongolia	35%		2023
Montserrat	60%		2023 · HS 2017
Morocco	49%		2023
Mozambique	20%		2023
Myanmar (Burma)	40%		2023 · HS 2017
Namibia	0.9%*	0.8% – 0.9%	2023
Nauru	98%*	60% – 183%	2021 · HS 2017
Nepal	115%*	89% – 119%	2023
New Zealand	0%		2023
Nicaragua	18%	10% – 40%	2023
Niger	20%		2023
Nigeria	20%		2023
North Macedonia	0%		2023
Norway	0%		2023
Oman	37%	5% – 100%	2023
Pakistan	90%		2023
Palestinian Territories	0%		2017 · HS 2017
Panama	15%	10% – 15%	2023
Papua New Guinea	0%		2023
Paraguay	20%		2023 · HS 2017
Peru	6%		2023 · HS 2017
Philippines	15%		2023
Qatar	5%		2023
Russia	20%*	17% – 48%	2021 · HS 2017
Rwanda	35%		2023
Samoa	30%*		2020 · HS 2017
São Tomé & Príncipe	20%		2019 · HS 2017
Saudi Arabia	5%		2023
Senegal	20%		2023
Seychelles	0%		2023
Sierra Leone	20%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	66%*	13% – 196%	2023 · HS 2017
South Africa	0.8%*	0.8% – 0.9%	2023
South Korea	30%		2023
Sri Lanka	67%*		2023
St Kitts & Nevis	25%		2023
St Lucia	33%	30% – 35%	2023 · HS 2012
St Pierre & Miquelon	15%		2021 · HS 2017
St Vincent & the Grenadines	30%		2023
Sudan	40%		2021 · HS 2017
Suriname	50%		2023 · HS 2007
Switzerland	0%		2023
Syria	30%		2020 · HS 2012
Tajikistan	24%*		2021 · HS 2012
Tanzania	35%		2023
Thailand	60%		2023
Togo	20%		2023
Tonga	7.5%	0% – 15%	2023 · HS 2017
Trinidad & Tobago	49%*		2023 · HS 2012
Türkiye	8.8%	0% – 70%	2023
Tuvalu	25%		2017 · HS 2017
Uganda	35%		2023
Ukraine	0%		2023 · HS 2017
United Arab Emirates	5%		2023
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

24139 Other spirituous beverages and undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol

ISIC Rev. 4 activity

1101 Distilling, rectifying and blending of spirits

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 29

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. Import and export controls 15 September 2026 · Applies from: 6 June 2026

   Commission Implementing Regulation (EU) 2026/2047 of 14 September 2026 extending the retrospective Union surveillance of imports of renewable ethanol for fuel

   CELEX 32026R2047 · Source: eur-lex.europa.eu

2. Tariff change 22 June 2026 · Applies from: 1 July 2026

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

   2026HTSRev11 · Source: hts.usitc.gov

3. Quota 30 April 2026 · Applies from: 18 May 2026

   Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

   CELEX 32026R0996 · Source: eur-lex.europa.eu

4. Other 13 February 2026

   Update to Excise Measure – 13 February 2026

   Trade Tariff news 4684 · Source: trade-tariff.service.gov.uk

5. Other 2 February 2026

   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 →

Products classified here

• ouzo
• raki
• kirsch
• mezcal
• pastis
• sambuca
• tequila
• absinthe
• calvados
• slivovitz
• tsikoudia
• paul ricard
• cherry brandy
• cocktails, ready-to-drink
• liquid alcoholic tincture

Questions and answers

Typical products

• absinthe
• calvados
• cherry brandy
• cocktails, ready-to-drink
• kirsch
• liquid alcoholic tincture
• mezcal
• ouzo
• pastis
• paul ricard
• raki
• sambuca
• slivovitz
• tequila
• tsikoudia

Everyday names, not part of the legal text.