European Union tariff line 2204 21 97 31: Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
Last updated
Key facts
- Tariff line
- 2204 21 97 31
- Covers
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, white, of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 18.600 EUR HLT
- Preferential rates
- From 0% (40 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2204.21
Summary
In the European Union tariff, line 2204 21 97 31 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, white, of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol. The general (MFN) duty rate is 18.600 EUR HLT. It falls under HS subheading 2204.21 in heading 22.04 (chapter 22).
What this line covers
In the European Union tariff, line 2204 21 97 31 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, white, of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol.
Its legal text is “Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % 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”, “Other”, “Other” and “White”.
How it is structured
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.
- Chapter 22
- Beverages, spirits and vinegar
- Heading 22.04
- Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- Subheading 2204.21
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
- Within the subheading
- In containers holding 2 litres or less
- Within the subheading
- Other
- Within the subheading
- Other
- Within the subheading
- Other
- Within the subheading
- White
- Line 2204 21 97 31
- Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 18.600 EUR HLT.
Duty-free entry applies to goods from 32 origins.
A preferential rate of 0.000 EUR HLT applies to goods that qualify under 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…, and to goods from 5 origins.
A preferential rate of 10.480 EUR HLT applies to goods from Mercosur.
A preferential rate of 3.700 EUR HLT applies to goods from Tunisia.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | Central America (2200) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Moldova (MD) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0.000 EUR HLT | 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… (2000) |
| 0.000 EUR HLT | OCTs (Overseas Countries and Territories) (2080) |
| 0.000 EUR HLT | Andorra (AD) |
| 0.000 EUR HLT | Morocco (MA) |
| 0.000 EUR HLT | Mexico (MX) |
| 0.000 EUR HLT | Türkiye (TR) |
| 10.480 EUR HLT | Mercosur (5500) |
| 3.700 EUR HLT | Tunisia (TN) |
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.
Other lines under 2204.21
- 2204 21 69 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 71 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 71 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 74 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 74 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 76 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 76 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 77 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 77 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 78 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 78 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 79 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 79 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 80 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 80 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 81 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 81 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 82 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 82 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 83 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 83 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 84 10Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 84 90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 85 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 85 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 85 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 86 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 86 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 86 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 87 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 87 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 87 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 88 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 88 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 88 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 89 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 89 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 89 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 90 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 90 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 90 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 91 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 91 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 91 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 93 11Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de Tlemcen
- 2204 21 93 12Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata
- 2204 21 93 13Coteaux d'Utique, Kelibia, Thibar, Mornag
- 2204 21 93 19Other
- 2204 21 93 21Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de Tlemcen
- 2204 21 93 22Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata
- 2204 21 93 23Coteaux d'Utique, Kelibia, Thibar, Mornag
- 2204 21 93 29Other
- 2204 21 93 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 93 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 93 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 94 11Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de Tlemcen
- 2204 21 94 12Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata
- 2204 21 94 13Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru Mornag
- 2204 21 94 19Other
- 2204 21 94 21Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de Tlemcen
- 2204 21 94 22Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata
- 2204 21 94 23Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru Mornag
- 2204 21 94 29Other
- 2204 21 94 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 94 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 94 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 94 61Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 94 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 94 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 94 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 94 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 95 11Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 95 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 95 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 95 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 95 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 96 11Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 96 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 96 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 96 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 96 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 96 61Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 96 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 96 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 96 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 96 95Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 97 11Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 97 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 97 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 97 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 98 11Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 98 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 98 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 98 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 98 51Of an actual alcoholic strength by volume exceeding 22 % vol
- 2204 21 98 61Of an actual alcoholic strength by volume not exceeding 13 % vol
- 2204 21 98 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
- 2204 21 98 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
- 2204 21 98 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
- 2204 21 98 95Of an actual alcoholic strength by volume exceeding 22 % vol
In other countries
National tariff lines under 2204.21 are live on border.bot for the United States (14 lines, also used by 1 other country).
- United States14 lines, used by 1 other country
Frequently asked questions
What does tariff line 2204 21 97 31 cover in the European Union tariff?
In the European Union tariff, line 2204 21 97 31 covers other wine; grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less, white, of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol.
What is the general (MFN) duty on 2204 21 97 31 in the European Union?
The general (MFN) duty rate is 18.600 EUR HLT.
Which preferential rates apply to 2204 21 97 31?
Duty-free entry applies to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), Central America, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Moldova, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam and Samoa. A preferential rate of 0.000 EUR HLT applies to goods that qualify under 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…, and to goods from OCTs (Overseas Countries and Territories), Andorra, Morocco, Mexico and Türkiye. A preferential rate of 10.480 EUR HLT applies to goods from Mercosur. A preferential rate of 3.700 EUR HLT applies to goods from Tunisia.
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.