UK Global Tariff · commodity code · HS 2208.90
2208 90 56 00: 2 litres or less: other, spirits (excluding liqueurs), other, other
Other spirits and liqueurs
✓ 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 90 00 00 Other
- Other spirits and other spirituous beverages, in containers holding
- 2 litres or less
- Other
- Spirits (excluding liqueurs)
- Other
- 2208 90 56 00 Other
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
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 |
| 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–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–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 |
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 2208.90
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
2208.90 Undenatured ethyl alcohol of an alcoholic strength: other
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 UK lines: 2208.90
- 2208 90 11 002 litres or less
- 2208 90 19 00More than 2 litres
- 2208 90 33 002 litres or less
- 2208 90 38 00More than 2 litres
- 2208 90 41 002 litres or less: ouzo
- 2208 90 45 002 litres or less: other, spirits (excluding liqueurs), distilled from fruit, calvados
- 2208 90 48 002 litres or less: other, spirits (excluding liqueurs), distilled from fruit, other
- 2208 90 54 002 litres or less: other, spirits (excluding liqueurs), other, tequila
- 2208 90 56 002 litres or less: other, spirits (excluding liqueurs), other, other
- 2208 90 69 002 litres or less: other, other spirituous beverages
- 2208 90 71 00More than 2 litres: spirits (excluding liqueurs), distilled from fruit
- 2208 90 75 00More than 2 litres: spirits (excluding liqueurs), tequila
- 2208 90 77 00More than 2 litres: spirits (excluding liqueurs), other
- 2208 90 78 00More than 2 litres: other spirituous beverages
- 2208 90 91 10Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union
- 2208 90 91 902 litres or less: other
- 2208 90 99 11Ethyl 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
- 2208 90 99 19Goods obtained from agricultural products listed in annex: other
- 2208 90 99 90More than 2 litres: 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.
- 600011370 HMRC
Palm Liquor alcoholic beverage made from distilled Palm wine packaged in bottles of different sizes
- 600010614 HMRC
Del Maguey Chichicapa. This is Mezcal made from the Espadin agave variety from the Oaxaca region. Packaged in 70cl bottles. The alcohol strength is 48%.
- 600010552 HMRC
Cocuy is an alcoholic spirit. It is produced solely with the Cocui variety of the Agave plant. Cocuy is made by distilling the fermented juices of the agave after it has been baked.
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 90 56 00 is one of 19 lines under subheading 2208.90, undenatured ethyl alcohol of an alcoholic strength: other.
The third-country duty is free, and quantities are declared in l alc. 100%.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard Free; 169 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 other spirits and liqueurs (HS 2208.90) worth £281.2m (up 13% on the year before), at an average of £2.67 per kg; Mexico supplied 24%, followed by United States.
For the same subheading, the EU duty is free, the Türkiye duty is 0%–70%, the US duty is free, the Canada duty is free, the Mexico duty is 10%–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 0%–16%, the Taiwan duty is 0%–40%, the GCC duty is 5%–50%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The UK imported goods of subheading 2208.90 worth US$260m in 2024; the largest supplier was Mexico.
Questions and answers
What is the UK import duty for commodity code 2208 90 56 00?
The third-country duty in the UK Global Tariff is free; 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 90 56 00?
169 countries have a preferential rate on this line, 169 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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 90 56 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 2208.90 as a whole, the largest supplier in 2024 was Mexico (US$69m), followed by Italy.
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.