{
  "summary": "The European Union tariff splits HS 2204.30 (other grape must) into 5 national lines: 2204 30 10 00 (in fermentation or with fermentation arrested otherwise than by the addition of alcohol), 2204 30 92 00 (concentrated), 2204 30 94 00 (other), 2204 30 96 00 (concentrated) and 1 other. The general (MFN) duty differs by line: 32% on 2204 30 10 00, Cond: V 209.400 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 205.200 EUR/HLT(01):22.400 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 201.000 EUR/HLT(01):22.400 % + 8.400 EUR HLT + 20.600 EUR DTN ; V 196.800 EUR/HLT(01):22.400 % + 12.600 EUR HLT + 20.600 EUR DTN ; V 192.600 EUR/HLT(01):22.400 % + 16.800 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 131.000 EUR HLT + 20.600 EUR DTN on 2204 30 92 00, Cond: V 42.500 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):22.400 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):22.400 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):22.400 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):22.400 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 94 00, Cond: V 212.400 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 208.200 EUR/HLT(01):40.000 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 203.900 EUR/HLT(01):40.000 % + 8.500 EUR HLT + 20.600 EUR DTN ; V 199.700 EUR/HLT(01):40.000 % + 12.700 EUR HLT + 20.600 EUR DTN ; V 195.400 EUR/HLT(01):40.000 % + 17.000 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 121.000 EUR HLT + 20.600 EUR DTN on 2204 30 96 00 and Cond: V 42.500 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):40.000 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):40.000 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):40.000 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):40.000 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 98 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2204.30",
      "source": null,
      "url": "https://border.bot/hs-codes/220430"
    },
    {
      "label": "National lines",
      "value": "5",
      "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 2204.30?",
      "answer": "The European Union tariff splits HS 2204.30 (other grape must) into 5 national lines: 2204 30 10 00 (in fermentation or with fermentation arrested otherwise than by the addition of alcohol), 2204 30 92 00 (concentrated), 2204 30 94 00 (other), 2204 30 96 00 (concentrated) and 1 other."
    },
    {
      "question": "What is the duty on HS 2204.30 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 32% on 2204 30 10 00, Cond: V 209.400 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 205.200 EUR/HLT(01):22.400 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 201.000 EUR/HLT(01):22.400 % + 8.400 EUR HLT + 20.600 EUR DTN ; V 196.800 EUR/HLT(01):22.400 % + 12.600 EUR HLT + 20.600 EUR DTN ; V 192.600 EUR/HLT(01):22.400 % + 16.800 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 131.000 EUR HLT + 20.600 EUR DTN on 2204 30 92 00, Cond: V 42.500 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):22.400 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):22.400 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):22.400 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):22.400 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 94 00, Cond: V 212.400 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 208.200 EUR/HLT(01):40.000 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 203.900 EUR/HLT(01):40.000 % + 8.500 EUR HLT + 20.600 EUR DTN ; V 199.700 EUR/HLT(01):40.000 % + 12.700 EUR HLT + 20.600 EUR DTN ; V 195.400 EUR/HLT(01):40.000 % + 17.000 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 121.000 EUR HLT + 20.600 EUR DTN on 2204 30 96 00 and Cond: V 42.500 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):40.000 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):40.000 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):40.000 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):40.000 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 98 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2204.30",
      "text": [
        "The European Union tariff splits HS 2204.30 (other grape must) into 5 national lines: 2204 30 10 00 (in fermentation or with fermentation arrested otherwise than by the addition of alcohol), 2204 30 92 00 (concentrated), 2204 30 94 00 (other), 2204 30 96 00 (concentrated) and 1 other.",
        "The general (MFN) duty differs by line: 32% on 2204 30 10 00, Cond: V 209.400 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 205.200 EUR/HLT(01):22.400 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 201.000 EUR/HLT(01):22.400 % + 8.400 EUR HLT + 20.600 EUR DTN ; V 196.800 EUR/HLT(01):22.400 % + 12.600 EUR HLT + 20.600 EUR DTN ; V 192.600 EUR/HLT(01):22.400 % + 16.800 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 131.000 EUR HLT + 20.600 EUR DTN on 2204 30 92 00, Cond: V 42.500 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):22.400 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):22.400 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):22.400 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):22.400 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 94 00, Cond: V 212.400 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 208.200 EUR/HLT(01):40.000 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 203.900 EUR/HLT(01):40.000 % + 8.500 EUR HLT + 20.600 EUR DTN ; V 199.700 EUR/HLT(01):40.000 % + 12.700 EUR HLT + 20.600 EUR DTN ; V 195.400 EUR/HLT(01):40.000 % + 17.000 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 121.000 EUR HLT + 20.600 EUR DTN on 2204 30 96 00 and Cond: V 42.500 EUR/HLT(01):40.000 % + 20.600 EUR DTN ; V 41.700 EUR/HLT(01):40.000 % + 0.800 EUR HLT + 20.600 EUR DTN ; V 40.800 EUR/HLT(01):40.000 % + 1.700 EUR HLT + 20.600 EUR DTN ; V 40.000 EUR/HLT(01):40.000 % + 2.500 EUR HLT + 20.600 EUR DTN ; V 39.100 EUR/HLT(01):40.000 % + 3.400 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):40.000 % + 27.000 EUR HLT + 20.600 EUR DTN on 2204 30 98 00."
      ]
    },
    {
      "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 2204.30 are live on border.bot for the United States (1 line, 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."
      ]
    }
  ],
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    "type": "country-subheading",
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
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    "localDeminimis": [
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        "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
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        "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": "220430",
      "description": "Other grape must"
    },
    "lines": [
      {
        "code": "2204301000",
        "description": "In fermentation or with fermentation arrested otherwise than by the addition of alcohol",
        "levels": [
          "Other grape must",
          "In fermentation or with fermentation arrested otherwise than by the addition of alcohol"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
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            "label": "Litre",
            "unit": "l",
            "direction": "both",
            "origins": null
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        "special": null,
        "general": {
          "code": "2204301000",
          "dutyText": "32.000 %",
          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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              {
                "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": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
                "label": "Central America"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "CA",
                "label": "Canada"
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              {
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                "label": "Côte d'Ivoire"
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              {
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                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
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                "label": "Colombia"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
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              {
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                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
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                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
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                "label": "Solomon Islands"
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              {
                "code": "SG",
                "label": "Singapore"
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              {
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                "label": "San Marino"
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              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "ZA",
                "label": "South Africa"
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          {
            "dutyText": "29.000 %",
            "origins": [
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                "label": "Mercosur"
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            ]
          },
          {
            "dutyText": "8.000 %",
            "origins": [
              {
                "code": "NZ",
                "label": "New Zealand"
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            ]
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        ],
        "measures": [],
        "restrictions": []
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        "description": "Concentrated",
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          "Other grape must",
          "Other",
          "Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol",
          "Concentrated"
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        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
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            "abbreviation": "l",
            "label": "Litre",
            "unit": "l",
            "direction": "both",
            "origins": null
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        ],
        "special": null,
        "general": {
          "code": "2204309200",
          "dutyText": "Cond: V 209.400 EUR/HLT(01):22.400 % + 20.600 EUR DTN ; V 205.200 EUR/HLT(01):22.400 % + 4.200 EUR HLT + 20.600 EUR DTN ; V 201.000 EUR/HLT(01):22.400 % + 8.400 EUR HLT + 20.600 EUR DTN ; V 196.800 EUR/HLT(01):22.400 % + 12.600 EUR HLT + 20.600 EUR DTN ; V 192.600 EUR/HLT(01):22.400 % + 16.800 EUR HLT + 20.600 EUR DTN ; V 0.000 EUR/HLT(01):22.400 % + 131.000 EUR HLT + 20.600 EUR DTN",
          "startDate": "2026-01-01",
          "endDate": "2026-12-31",
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
                "label": "SADC EPA"
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              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
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                "label": "OCTs (Overseas Countries and Territories)"
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