# European Union tariff line 2204 30 10 00: In fermentation or with fermentation arrested otherwise than by the addition of alcohol

> In the European Union tariff, line 2204 30 10 00 covers other grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol. The general (MFN) duty rate is 32%. It falls under HS subheading 2204.30 in heading 22.04 (chapter 22).

Source: https://border.bot/countries/european-union/hs-codes/2204301000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 22](https://border.bot/countries/european-union/hs-codes/22) / [2204.30](https://border.bot/countries/european-union/hs-codes/220430) / [2204 30 10 00](https://border.bot/countries/european-union/hs-codes/2204301000)

## Key facts

- Tariff line: 2204 30 10 00
- Covers: Other grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol
- Supplementary unit: Litre (l)
- Duty (MFN): 32%
- Preferential rates: From 0% (39 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](https://border.bot/countries/european-union)
- HS subheading: [2204.30](https://border.bot/hs-codes/220430)

## What this line covers

In the European Union tariff, line 2204 30 10 00 covers other grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol.

Its legal text is “In fermentation or with fermentation arrested otherwise than by the addition of alcohol”, read under “Other grape must”.

## How it is structured

It falls under HS subheading 2204.30 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 2204.30: Other grape must
- Line 2204 30 10 00: In fermentation or with fermentation arrested otherwise than by the addition of alcohol

## Duty

The general (MFN) duty rate is 32%.

Duty-free entry 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 36 origins.

A preferential rate of 29% applies to goods from Mercosur.

A preferential rate of 8% applies to goods from New Zealand.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 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%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: South Africa (ZA)
- 29%: Mercosur (5500)
- 8%: New Zealand (NZ)

## 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 2204.30 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220430): 1 line, used by 1 other country
- [The Harmonized System text for 2204.30](https://border.bot/hs-codes/220430)

## Other lines under 2204.30

- [2204 30 92 00](https://border.bot/countries/european-union/hs-codes/2204309200) Concentrated
- [2204 30 94 00](https://border.bot/countries/european-union/hs-codes/2204309400) Other
- [2204 30 96 00](https://border.bot/countries/european-union/hs-codes/2204309600) Concentrated
- [2204 30 98 00](https://border.bot/countries/european-union/hs-codes/2204309800) Other

- Previous line: [2204 29 98 95](https://border.bot/countries/european-union/hs-codes/2204299895) Of an actual alcoholic strength by volume exceeding 22 % vol
- Next line: [2204 30 92 00](https://border.bot/countries/european-union/hs-codes/2204309200) Concentrated

## Frequently asked questions

### What does tariff line 2204 30 10 00 cover in the European Union tariff?

In the European Union tariff, line 2204 30 10 00 covers other grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol.

### What is the general (MFN) duty on 2204 30 10 00 in the European Union?

The general (MFN) duty rate is 32%.

### Which preferential rates apply to 2204 30 10 00?

Duty-free entry 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 CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Morocco, Moldova, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa and South Africa. A preferential rate of 29% applies to goods from Mercosur. A preferential rate of 8% applies to goods from New Zealand.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2204301000.json
