Key facts
- HS subheading
- 2204.21
- National lines
- 164
- 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 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.
European Union lines under 2204.21
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.
Lines 101 to 164 of 164, page 2 of 2.
- 2204 21 89 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 90 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 90 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 90 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 91 10Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 91 90Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 91 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 93 11Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de TlemcenDuty: 13.100 EUR HLT
- 2204 21 93 12Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, ZennataDuty: 13.100 EUR HLT
- 2204 21 93 13Coteaux d'Utique, Kelibia, Thibar, MornagDuty: 13.100 EUR HLT
- 2204 21 93 19OtherDuty: 13.100 EUR HLT
- 2204 21 93 21Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de TlemcenDuty: 15.400 EUR HLT
- 2204 21 93 22Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, ZennataDuty: 15.400 EUR HLT
- 2204 21 93 23Coteaux d'Utique, Kelibia, Thibar, MornagDuty: 15.400 EUR HLT
- 2204 21 93 29OtherDuty: 15.400 EUR HLT
- 2204 21 93 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 93 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 93 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 94 11Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de TlemcenDuty: 13.100 EUR HLT
- 2204 21 94 12Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, ZennataDuty: 13.100 EUR HLT
- 2204 21 94 13Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru MornagDuty: 13.100 EUR HLT
- 2204 21 94 19OtherDuty: 13.100 EUR HLT
- 2204 21 94 21Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de TlemcenDuty: 15.400 EUR HLT
- 2204 21 94 22Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, ZennataDuty: 15.400 EUR HLT
- 2204 21 94 23Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru MornagDuty: 15.400 EUR HLT
- 2204 21 94 29OtherDuty: 15.400 EUR HLT
- 2204 21 94 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 94 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 94 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 94 61Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 94 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 94 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 94 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 94 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 95 11Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 95 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 95 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 95 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 95 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 96 11Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 96 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 96 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 96 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 96 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 96 61Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 96 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 96 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 96 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 96 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 97 11Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 97 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 97 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 97 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 97 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 98 11Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 98 21Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 98 31Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 98 41Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 98 51Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
- 2204 21 98 61Of an actual alcoholic strength by volume not exceeding 13 % volDuty: 13.100 EUR HLT
- 2204 21 98 71Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volDuty: 15.400 EUR HLT
- 2204 21 98 81Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % volDuty: 18.600 EUR HLT
- 2204 21 98 91Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % volDuty: 20.900 EUR HLT
- 2204 21 98 95Of an actual alcoholic strength by volume exceeding 22 % volDuty: 1.750 EUR ASV X
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 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
How many national tariff lines does the European Union tariff have under HS 2204.21?
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.
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.