European Union tariff, chapter 22: Beverages, spirits and vinegar
Last updated
Key facts
- National lines
- 473
- Subheadings
- 24
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 22: Beverages, spirits and vinegar
Summary
The European Union tariff has 473 national lines in HS chapter 22 (beverages, spirits and vinegar), under 24 subheadings in 9 headings.
Subheadings with European Union lines
The European Union tariff has 473 national lines in HS chapter 22 (beverages, spirits and vinegar), under 24 subheadings in 9 headings.
22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
22.03 Beer made from malt
- 2203.00Beer made from malt3 lines
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2204.10Sparkling wine12 lines
- 2204.21Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less164 lines
- 2204.22Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding more than 2l but not more than 10l93 lines
- 2204.29Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: Other91 lines
- 2204.30Other grape must5 lines
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
22.06 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
- 2206.00Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included7 lines
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
22.09 Vinegar and substitutes for vinegar obtained from acetic acid
- 2209.00Vinegar and substitutes for vinegar obtained from acetic acid4 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 22 are live on border.bot for the United States (119 lines, also used by 1 other country).
- United States119 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 22?
The European Union tariff has 473 national lines in HS chapter 22 (beverages, spirits and vinegar), under 24 subheadings in 9 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.