Key facts
- HS subheading
- 2205.10
- National lines
- 2
- 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 2205.10 (vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2l or less) into 2 national lines: 2205 10 10 00 (of an actual alcoholic strength by volume of 18 % vol or less) and 2205 10 90 00 (of an actual alcoholic strength by volume exceeding 18 % vol). The general (MFN) duty differs by line: 10.900 EUR HLT on 2205 10 10 00 and 0.900 EUR ASV X + 6.400 EUR HLT on 2205 10 90 00.
European Union lines under 2205.10
The European Union tariff splits HS 2205.10 (vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2l or less) into 2 national lines: 2205 10 10 00 (of an actual alcoholic strength by volume of 18 % vol or less) and 2205 10 90 00 (of an actual alcoholic strength by volume exceeding 18 % vol).
The general (MFN) duty differs by line: 10.900 EUR HLT on 2205 10 10 00 and 0.900 EUR ASV X + 6.400 EUR HLT on 2205 10 90 00.
- 2205 10 10 00Of an actual alcoholic strength by volume of 18 % vol or lessDuty: 10.900 EUR HLT
- 2205 10 90 00Of an actual alcoholic strength by volume exceeding 18 % volDuty: 0.900 EUR ASV X + 6.400 EUR HLT
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 2205.10 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2205.10?
The European Union tariff splits HS 2205.10 (vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2l or less) into 2 national lines: 2205 10 10 00 (of an actual alcoholic strength by volume of 18 % vol or less) and 2205 10 90 00 (of an actual alcoholic strength by volume exceeding 18 % vol).
What is the duty on HS 2205.10 in the European Union?
The general (MFN) duty differs by line: 10.900 EUR HLT on 2205 10 10 00 and 0.900 EUR ASV X + 6.400 EUR HLT on 2205 10 90 00.
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.