# European Union tariff, chapter 22: Beverages, spirits and vinegar > The European Union tariff has 473 national lines in HS chapter 22 (beverages, spirits and vinegar), under 24 subheadings in 9 headings. Source: https://border.bot/countries/european-union/hs-codes/22 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 22](https://border.bot/countries/european-union/hs-codes/22) ## 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](https://border.bot/countries/european-union) - Chapter: 22: Beverages, spirits and vinegar ## 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 - [2201.10](https://border.bot/countries/european-union/hs-codes/220110) Mineral waters and aerated waters (3 lines) - [2201.90](https://border.bot/countries/european-union/hs-codes/220190) Other (1 line) ### 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 - [2202.10](https://border.bot/countries/european-union/hs-codes/220210) Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured (1 line) - [2202.91](https://border.bot/countries/european-union/hs-codes/220291) Other: Non-alcoholic beer (2 lines) - [2202.99](https://border.bot/countries/european-union/hs-codes/220299) Other: Other (19 lines) ### 22.03 Beer made from malt - [2203.00](https://border.bot/countries/european-union/hs-codes/220300) Beer made from malt (3 lines) ### 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 - [2204.10](https://border.bot/countries/european-union/hs-codes/220410) Sparkling wine (12 lines) - [2204.21](https://border.bot/countries/european-union/hs-codes/220421) Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less (164 lines) - [2204.22](https://border.bot/countries/european-union/hs-codes/220422) Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding more than 2l but not more than 10l (93 lines) - [2204.29](https://border.bot/countries/european-union/hs-codes/220429) Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: Other (91 lines) - [2204.30](https://border.bot/countries/european-union/hs-codes/220430) Other grape must (5 lines) ### 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances - [2205.10](https://border.bot/countries/european-union/hs-codes/220510) In containers holding 2l or less (2 lines) - [2205.90](https://border.bot/countries/european-union/hs-codes/220590) Other (2 lines) ### 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 - [2206.00](https://border.bot/countries/european-union/hs-codes/220600) 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 (7 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 - [2207.10](https://border.bot/countries/european-union/hs-codes/220710) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher (3 lines) - [2207.20](https://border.bot/countries/european-union/hs-codes/220720) Ethyl alcohol and other spirits, denatured, of any strength (3 lines) ### 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages - [2208.20](https://border.bot/countries/european-union/hs-codes/220820) Spirits obtained by distilling grape wine or grape marc (12 lines) - [2208.30](https://border.bot/countries/european-union/hs-codes/220830) Whiskies (11 lines) - [2208.40](https://border.bot/countries/european-union/hs-codes/220840) Rum and other spirits obtained by distilling fermented sugar-cane products (6 lines) - [2208.50](https://border.bot/countries/european-union/hs-codes/220850) Gin and Geneva (4 lines) - [2208.60](https://border.bot/countries/european-union/hs-codes/220860) Vodka (4 lines) - [2208.70](https://border.bot/countries/european-union/hs-codes/220870) Liqueurs and cordials (2 lines) - [2208.90](https://border.bot/countries/european-union/hs-codes/220890) Other (19 lines) ### 22.09 Vinegar and substitutes for vinegar obtained from acetic acid - [2209.00](https://border.bot/countries/european-union/hs-codes/220900) Vinegar and substitutes for vinegar obtained from acetic acid (4 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 States](https://border.bot/countries/united-states/hs-codes/22): 119 lines, used by 1 other country - [The Harmonized System text for chapter 22](https://border.bot/hs-codes/22) - Previous chapter: [21](https://border.bot/countries/european-union/hs-codes/21) Miscellaneous edible preparations - Next chapter: [23](https://border.bot/countries/european-union/hs-codes/23) Residues and waste from the food industries; prepared animal fodder ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/22.json