{
  "summary": "In the European Union tariff, line 2204 21 85 95 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, produced in the European Union, of an actual alcoholic strength by volume exceeding 15 % vol, wine with a protected designation of origin (PDO) or a protected geographical indication (PGI), madeira and Setubal muscatel, of an actual alcoholic strength by volume exceeding 22 % vol. The general (MFN) duty rate is 1.750 EUR ASV X. It falls under HS subheading 2204.21 in heading 22.04 (chapter 22).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "2204 21 85 95",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, produced in the European Union, of an actual alcoholic strength by volume exceeding 15 % vol, wine with a protected designation of origin (PDO) or a protected geographical indication (PGI), madeira and Setubal muscatel, of an actual alcoholic strength by volume exceeding 22 % vol",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Supplementary unit",
      "value": "Litre (l)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "1.750 EUR ASV X",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (10 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "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": "HS subheading",
      "value": "2204.21",
      "source": null,
      "url": "https://border.bot/hs-codes/220421"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 2204 21 85 95 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 2204 21 85 95 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, produced in the European Union, of an actual alcoholic strength by volume exceeding 15 % vol, wine with a protected designation of origin (PDO) or a protected geographical indication (PGI), madeira and Setubal muscatel, of an actual alcoholic strength by volume exceeding 22 % vol."
    },
    {
      "question": "What is the general (MFN) duty on 2204 21 85 95 in the European Union?",
      "answer": "The general (MFN) duty rate is 1.750 EUR ASV X."
    },
    {
      "question": "Which preferential rates apply to 2204 21 85 95?",
      "answer": "Duty-free entry applies to goods from Mercosur, Chile, Egypt, the United Kingdom, Japan, South Korea, New Zealand, Singapore, San Marino and Vietnam."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 2204 21 85 95 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, produced in the European Union, of an actual alcoholic strength by volume exceeding 15 % vol, wine with a protected designation of origin (PDO) or a protected geographical indication (PGI), madeira and Setubal muscatel, of an actual alcoholic strength by volume exceeding 22 % vol.",
        "Its legal text is “Of an actual alcoholic strength by volume exceeding 22 % vol”, read under “Other wine; grape must with fermentation prevented or arrested by the addition of alcohol”, “In containers holding 2 litres or less”, “Other”, “Produced in the European Union”, “Of an actual alcoholic strength by volume exceeding 15 % vol”, “Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)” and “Madeira and Setubal muscatel”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 2204.21 in heading 22.04 (chapter 22). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 1.750 EUR ASV X.",
        "Duty-free entry applies to goods from 10 origins."
      ]
    },
    {
      "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. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
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        "startDate": null,
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        "notes": null
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    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    ],
    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "22",
      "description": "Beverages, spirits and vinegar"
    },
    "heading": {
      "code": "2204",
      "description": "Wine of fresh grapes, including fortified wines; 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"
    },
    "line": {
      "code": "2204218595",
      "description": "Of an actual alcoholic strength by volume exceeding 22 % vol",
      "levels": [
        "Other wine; grape must with fermentation prevented or arrested by the addition of alcohol",
        "In containers holding 2 litres or less",
        "Other",
        "Produced in the European Union",
        "Of an actual alcoholic strength by volume exceeding 15 % vol",
        "Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)",
        "Madeira and Setubal muscatel",
        "Of an actual alcoholic strength by volume exceeding 22 % vol"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [
        {
          "code": "LTR",
          "abbreviation": "l",
          "label": "Litre",
          "unit": "l",
          "direction": "both",
          "origins": null
        }
      ],
      "special": null,
      "general": {
        "code": "2204218595",
        "dutyText": "1.750 EUR ASV X",
        "startDate": "2017-01-01",
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "5500",
              "label": "Mercosur"
            },
            {
              "code": "CL",
              "label": "Chile"
            },
            {
              "code": "EG",
              "label": "Egypt"
            },
            {
              "code": "GB",
              "label": "United Kingdom"
            },
            {
              "code": "JP",
              "label": "Japan"
            },
            {
              "code": "KR",
              "label": "South Korea"
            },
            {
              "code": "NZ",
              "label": "New Zealand"
            },
            {
              "code": "SG",
              "label": "Singapore"
            },
            {
              "code": "SM",
              "label": "San Marino"
            },
            {
              "code": "VN",
              "label": "Vietnam"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "2204213810",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204213890",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204214210",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204214290",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204214310",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204214390",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
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      {
        "code": "2204214410",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204214490",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204214610",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204214690",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204214710",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204214790",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204214810",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204214890",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216110",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216190",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216210",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216290",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216610",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216690",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216710",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216790",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216810",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216890",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204216910",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204216990",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204217110",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
      },
      {
        "code": "2204217190",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204217410",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204217490",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204217610",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204217690",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
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      {
        "code": "2204217710",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204217790",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204217810",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204217890",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
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      {
        "code": "2204217910",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204217990",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204218010",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204218090",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204218110",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204218190",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
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      {
        "code": "2204218210",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204218290",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204218310",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204218390",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204218410",
        "description": "Of an actual alcoholic strength by volume not exceeding 13 % vol"
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      {
        "code": "2204218490",
        "description": "Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol"
      },
      {
        "code": "2204218510",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
      {
        "code": "2204218590",
        "description": "Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol"
      },
      {
        "code": "2204218610",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
      {
        "code": "2204218690",
        "description": "Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol"
      },
      {
        "code": "2204218695",
        "description": "Of an actual alcoholic strength by volume exceeding 22 % vol"
      },
      {
        "code": "2204218710",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
      {
        "code": "2204218790",
        "description": "Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol"
      },
      {
        "code": "2204218795",
        "description": "Of an actual alcoholic strength by volume exceeding 22 % vol"
      },
      {
        "code": "2204218810",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
      {
        "code": "2204218890",
        "description": "Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol"
      },
      {
        "code": "2204218895",
        "description": "Of an actual alcoholic strength by volume exceeding 22 % vol"
      },
      {
        "code": "2204218910",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
      {
        "code": "2204218990",
        "description": "Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol"
      },
      {
        "code": "2204218995",
        "description": "Of an actual alcoholic strength by volume exceeding 22 % vol"
      },
      {
        "code": "2204219010",
        "description": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol"
      },
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