{ "summary": "The European Union tariff splits HS 2204.21 (other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less) into 164 national lines: 2204 21 06 00 (with a protected designation of origin (PDO)), 2204 21 07 00 (with a protected geographical indication (PGI)), 2204 21 08 00 (other varietal wines), 2204 21 09 00 (other) and 160 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2204.21", "source": null, "url": "https://border.bot/hs-codes/220421" }, { "label": "National lines", "value": "164", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "22: Beverages, spirits and vinegar", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 2204.21?", "answer": "The European Union tariff splits HS 2204.21 (other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less) into 164 national lines: 2204 21 06 00 (with a protected designation of origin (PDO)), 2204 21 07 00 (with a protected geographical indication (PGI)), 2204 21 08 00 (other varietal wines), 2204 21 09 00 (other) and 160 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2204.21", "text": [ "The European Union tariff splits HS 2204.21 (other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less) into 164 national lines: 2204 21 06 00 (with a protected designation of origin (PDO)), 2204 21 07 00 (with a protected geographical indication (PGI)), 2204 21 08 00 (other varietal wines), 2204 21 09 00 (other) and 160 others." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 2204.21 are live on border.bot for the United States (14 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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grape must other than that of heading 2009" }, "subheading": { "code": "220421", "description": "Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2l or less" }, "lines": [ { "code": "2204210600", "description": "With a protected designation of origin (PDO)", "levels": [ "Other wine; grape must with fermentation prevented or arrested by the addition of alcohol", "In containers holding 2 litres or less", "Wine, other than that referred to in subheading 2204 10, in bottles with 'mushroom' stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C", "With a protected designation of origin (PDO)" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LTR", "abbreviation": "l", "label": "Litre", "unit": "l", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2204210600", "dutyText": "32.000 EUR HLT", "startDate": "2010-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "CA", "label": "Canada" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CL", "label": "Chile" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "EC", "label": "Ecuador" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IS", "label": "Iceland" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "MD", "label": "Moldova" }, { "code": "NZ", "label": "New Zealand" }, { "code": "PE", "label": "Peru" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "ZA", "label": "South Africa" } ] }, { "dutyText": "0.000 EUR HLT", "origins": [ { "code": "2000", "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…" }, { "code": "2200", "label": "Central America" }, { "code": "MA", "label": "Morocco" }, { "code": "MX", "label": "Mexico" } ] }, { "dutyText": "25.600 EUR HLT", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "6.400 EUR HLT", "origins": [ { "code": "TN", "label": "Tunisia" } ] } ], "measures": [], "restrictions": [] }, { "code": "2204210700", "description": "With a protected geographical indication (PGI)", "levels": [ "Other wine; 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