UK Global Tariff · commodity code · HS 2204.21

2204 21 91 90

2204 21 91 90: Wine in bottles up to 2 litres: Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

Wine in bottles up to 2 litres

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
  2. Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
  3. 2204 21 00 00 In containers holding 2 litres or less
  4. Other
  5. Produced in the european union
  6. Of an actual alcoholic strength by volume exceeding 15% vol
  7. 2204 21 91 00 Other
  8. 2204 21 91 90 Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

What you pay

Importing into UK

Customs duty 17 GBP / hl standard rate 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 →

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 30.62 GBP / % vol/hl
    Applies to goods from
    all countries

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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)—17 GBP / hl
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
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
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama 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–Australia agreement Australia Free
UK–Canada agreement Canada 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–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreementQuota Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova 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–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 2204.21

last 12 months£2.1bn-4.3% · previous 12 months
Average import price£3.71 per kg
Jan 2024: £153.1mFeb 2024: £159.3mMar 2024: £180.4mApr 2024: £212.4mMay 2024: £191.6mJun 2024: £207.4mJul 2024: £191.8mAug 2024: £188.7mSept 2024: £165.9mOct 2024: £229.4mNov 2024: £244.9mDec 2024: £195.2mJan 2025: £148.6mFeb 2025: £146.7mMar 2025: £168.6mApr 2025: £188.8mMay 2025: £193mJun 2025: £184.5mJul 2025: £204.1mAug 2025: £162.2mSept 2025: £164.4mOct 2025: £230.6mNov 2025: £238.5mDec 2025: £170.3mJan 2026: £132.5mFeb 2026: £138.2mMar 2026: £172.2mApr 2026: £180.8mMay 2026: £179.4mJun 2026: £182.8mJul 2026: £195mAug 2026: £151.4m 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 £868m 40.6% -1.2%
Italy £414.2m 19.4% -4.1%
Spain £238.5m 11.2% -8.2%
New Zealand £131.3m 6.1% -3.7%
Portugal £91.7m 4.3% +2.8%
Chile £87.4m 4.1% -8.4%
South Africa £70.2m 3.3% -10.7%
Australia £65.7m 3.1% -17.1%

Same subheading in other tariffs

2204.21 In containers holding 2 litres or less

UK lines: 2204.21

Binding rulings for similar goods

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.

  • N319321 U.S. CBP 25 May 2021 · 2204.21.50.35

    The tariff classification of wine from Chile

  • N314590 U.S. CBP 29 September 2020 · 2204.21.50.40

    The tariff classification of “Fiamma d’Oro” Red Grape Must from Italy

  • N314247 U.S. CBP 4 September 2020 · 2204.21.80.60

    The tariff classification of White Wine from France

  • N308605 U.S. CBP 21 January 2020 · 2204.21.50.40

    The tariff classification of a variety of Canned Wines from Spain.

  • 600010380 HMRC 23 April 2024 – 22 April 2027 · 2204 21 97 11

    75CL bottle white wine Grape: Sauvignon blanc Brand: Oxford Landing Estates Region: Australia Alcohol: 10.5%

6 rulings in total for this code

Legal notes

Subheading note
Additional notes

Chapter notes: Chapter 22 →

In the UK Global Tariff, 2204 21 91 90 is one of 164 lines under subheading 2204.21, in containers holding 2 litres or less.

The third-country duty is a specific or compound duty: 17.00 GBP / hl.

Goods from 143 countries can enter the UK at a preferential rate instead of the standard 17 GBP / hl; 143 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 wine in bottles up to 2 litres (HS 2204.21) worth £2.1bn (down 4% on the year before), at an average of £3.71 per kg; France supplied 41%, followed by Italy.

For the same subheading, the Türkiye duty is 70%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 27%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Taiwan duty is 10%, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is 50% and the Nigeria duty is 20%.

The UK imported goods of subheading 2204.21 worth US$3bn in 2024; the largest supplier was France.

Questions and answers

What is the UK import duty for commodity code 2204 21 91 90?

The third-country duty in the UK Global Tariff is 17.00 GBP / hl; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2204 21 91 90?

143 countries have a preferential rate on this line, 143 of them at 0%, under DCTS Comprehensive, European Union and CARIFORUM and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 2204 21 91 90?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 2204.21 as a whole, the largest supplier in 2024 was France (US$1bn), followed by Italy.

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