UK Global Tariff · commodity code · HS 2208.40
2208 40 51 00: Rum: Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance)
Rum
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
- 2208 40 00 00 Rum and other spirits obtained by distilling fermented sugar-cane products
- In containers holding more than 2 litres
- 2208 40 51 00 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance)
What you pay
Importing into UK
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 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
Tariff quotas
| Order number | Origin | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|
| 057223 | Peru | 1 January 2026 – 31 December 2026 | 33,000 Litre pure (100%) alcohol (l alc. 100%) | 33,000 Litre pure (100%) alcohol (l alc. 100%) | Open |
| 057232 | Colombia | 1 January 2026 – 31 December 2026 | 23,120 Litre pure (100%) alcohol (l alc. 100%) | 23,120 Litre pure (100%) alcohol (l alc. 100%) | Open |
| 057304 | Central America | 1 January 2026 – 31 December 2026 | 148,600 Litre pure (100%) alcohol (l alc. 100%) | 148,600 Litre pure (100%) alcohol (l alc. 100%) | Open |
| 057310 | Panama | 1 January 2026 – 31 December 2026 | 22,600 Litre pure (100%) alcohol (l alc. 100%) | 22,600 Litre pure (100%) alcohol (l alc. 100%) | Open |
| 057534 | Ecuador | 1 January 2026 – 31 December 2026 | 2,200 l | 2,200 l | Open |
UK Online Trade Tariff · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 0.5 GBP / % vol/hl |
| 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 | |
| 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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico, New Zealand, Peru | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Central AmericaQuota | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua | 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 agreementQuota | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreementQuota | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | 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–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–Panama agreementQuota | Panama | 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–Tunisia agreement | Tunisia | 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 |
Footnotes
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain good…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 2208.40
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | £23.5m | 33.7% | -6.2% |
 Guatemala | £10m | 14.3% | +13.4% |
 Dominican Republic | £9.6m | 13.8% | -16.8% |
 Jamaica | £5.7m | 8.1% | +3.9% |
 Barbados | £4.4m | 6.4% | -10.7% |
 Cuba | £4.2m | 6% | -1.5% |
 Guyana | £1.8m | 2.6% | -4.3% |
 Trinidad & Tobago | £1.3m | 1.9% | -0.2% |
Same subheading in other tariffs
2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
EU Free Third-country duty 6 tariff lines · 4× specific or compound duty 
Türkiye Free Third-country duty 9 tariff lines · 5× specific or compound duty USA Free General (MFN) 4 tariff lines · 2× specific or compound duty 
Canada specific or compound duty Third-country duty 3 tariff lines 
Mexico 20% Third-country duty 2 tariff lines 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 20 tariff lines · 10× 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 2 tariff lines 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 6 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 2208.40
- 2208 40 11 00Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance)
- 2208 40 31 00Of a value exceeding 6.60 gbp per litre of pure alcohol
- 2208 40 39 00In containers holding 2 litres or less: other, other
- 2208 40 51 00Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance)
- 2208 40 91 00Of a value exceeding 1.60 gbp per litre of pure alcohol
- 2208 40 99 00In containers holding more than 2 litres: other, other
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.
- N364483 U.S. CBP
The tariff classification of “Grapefruit Flavored Rum” from Italy
- N289153 U.S. CBP
The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad
- 600012743 HMRC
Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60…
- 600009498 HMRC
Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported…
Legal notes
Notes
1. This chapter does not cover:
(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.
3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
In the UK Global Tariff, 2208 40 51 00 is one of 6 lines under subheading 2208.40, rum and other spirits obtained by distilling fermented sugar-cane products.
The third-country duty is a specific or compound duty: 0.50 GBP / % vol/hl.
Goods from 152 countries can enter the UK at a preferential rate instead of the standard 0.5 GBP / % vol/hl; 152 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 rum (HS 2208.40) worth £69.9m (down 6% on the year before), at an average of £3.62 per kg; United States supplied 34%, followed by Guatemala.
For the same subheading, the EU duty is free, the Türkiye duty is free, the US duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 50%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The UK imported goods of subheading 2208.40 worth US$101m in 2024; the largest supplier was the United States.
Questions and answers
What is the UK import duty for commodity code 2208 40 51 00?
The third-country duty in the UK Global Tariff is 0.50 GBP / % vol/hl; the supplementary unit is l alc. 100%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2208 40 51 00?
152 countries have a preferential rate on this line, 152 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 2208 40 51 00?
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 2208.40 as a whole, the largest supplier in 2024 was the United States (US$28m), followed by Italy.
Typical products
Everyday names, not part of the legal text.