European Union tariff line 2205 10 90 00: Of an actual alcoholic strength by volume exceeding 18 % vol
Last updated
Key facts
- Tariff line
- 2205 10 90 00
- Covers
- Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2 litres or less, of an actual alcoholic strength by volume exceeding 18 % vol
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 0.900 EUR ASV X + 6.400 EUR HLT
- Preferential rates
- From 0% (57 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
- 2205.10
Summary
In the European Union tariff, line 2205 10 90 00 covers vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2 litres or less, of an actual alcoholic strength by volume exceeding 18 % vol. The general (MFN) duty rate is 0.900 EUR ASV X + 6.400 EUR HLT. It falls under HS subheading 2205.10 in heading 22.05 (chapter 22).
What this line covers
In the European Union tariff, line 2205 10 90 00 covers vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2 litres or less, of an actual alcoholic strength by volume exceeding 18 % vol.
Its legal text is “Of an actual alcoholic strength by volume exceeding 18 % vol”, read under “In containers holding 2 litres or less”.
How it is structured
It falls under HS subheading 2205.10 in heading 22.05 (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 22.05
- Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
- Subheading 2205.10
- In containers holding 2 litres or less
- Line 2205 10 90 00
- Of an actual alcoholic strength by volume exceeding 18 % vol
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 0.900 EUR ASV X + 6.400 EUR HLT.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 origins.
A preferential rate of 0.000 EUR ASV X + 4.400 EUR HLT applies to goods from GSP - General arrangements and South Africa.
A preferential rate of 0.000 EUR ASV X + 2.930 EUR HLT applies to goods from Chile.
A preferential rate of 0.000 EUR ASV X + 0.800 EUR HLT applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 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% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Mercosur (5500) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Norway (NO) |
| 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% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 EUR ASV X + 4.400 EUR HLT | GSP - General arrangements (2020) |
| 0.000 EUR ASV X + 4.400 EUR HLT | South Africa (ZA) |
| 0.000 EUR ASV X + 2.930 EUR HLT | Chile (CL) |
| 0.000 EUR ASV X + 0.800 EUR HLT | Vietnam (VN) |
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 2205.10
- 2205 10 10 00Of an actual alcoholic strength by volume of 18 % vol or less
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
What does tariff line 2205 10 90 00 cover in the European Union tariff?
In the European Union tariff, line 2205 10 90 00 covers vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2 litres or less, of an actual alcoholic strength by volume exceeding 18 % vol.
What is the general (MFN) duty on 2205 10 90 00 in the European Union?
The general (MFN) duty rate is 0.900 EUR ASV X + 6.400 EUR HLT.
Which preferential rates apply to 2205 10 90 00?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), 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), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Tunisia, Türkiye, Ukraine, Samoa, Kosovo and Serbia. A preferential rate of 0.000 EUR ASV X + 4.400 EUR HLT applies to goods from GSP - General arrangements and South Africa. A preferential rate of 0.000 EUR ASV X + 2.930 EUR HLT applies to goods from Chile. A preferential rate of 0.000 EUR ASV X + 0.800 EUR HLT applies to goods from Vietnam.
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.