Key facts
- HS subheading
- 2206.00
- National lines
- 7
- 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 2206.00 (other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included) into 7 national lines: 2206 00 10 00 (piquette), 2206 00 31 00 (cider and perry), 2206 00 39 00 (other), 2206 00 51 00 (cider and perry) and 3 others. The general (MFN) duty differs by line: 1.300 EUR ASV X MIN 7.200 EUR HLT on 2206 00 10 00, 19.200 EUR HLT on 2206 00 31 00, 19.200 EUR HLT on 2206 00 39 00, 7.700 EUR HLT on 2206 00 51 00, 7.700 EUR HLT on 2206 00 59 00, 5.760 EUR HLT on 2206 00 81 00 and 5.760 EUR HLT on 2206 00 89 00.
European Union lines under 2206.00
The European Union tariff splits HS 2206.00 (other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included) into 7 national lines: 2206 00 10 00 (piquette), 2206 00 31 00 (cider and perry), 2206 00 39 00 (other), 2206 00 51 00 (cider and perry) and 3 others.
The general (MFN) duty differs by line: 1.300 EUR ASV X MIN 7.200 EUR HLT on 2206 00 10 00, 19.200 EUR HLT on 2206 00 31 00, 19.200 EUR HLT on 2206 00 39 00, 7.700 EUR HLT on 2206 00 51 00, 7.700 EUR HLT on 2206 00 59 00, 5.760 EUR HLT on 2206 00 81 00 and 5.760 EUR HLT on 2206 00 89 00.
- 2206 00 10 00PiquetteDuty: 1.300 EUR ASV X MIN 7.200 EUR HLT
- 2206 00 31 00Cider and perryDuty: 19.200 EUR HLT
- 2206 00 39 00OtherDuty: 19.200 EUR HLT
- 2206 00 51 00Cider and perryDuty: 7.700 EUR HLT
- 2206 00 59 00OtherDuty: 7.700 EUR HLT
- 2206 00 81 00Cider and perryDuty: 5.760 EUR HLT
- 2206 00 89 00OtherDuty: 5.760 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 2206.00 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2206.00?
The European Union tariff splits HS 2206.00 (other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included) into 7 national lines: 2206 00 10 00 (piquette), 2206 00 31 00 (cider and perry), 2206 00 39 00 (other), 2206 00 51 00 (cider and perry) and 3 others.
What is the duty on HS 2206.00 in the European Union?
The general (MFN) duty differs by line: 1.300 EUR ASV X MIN 7.200 EUR HLT on 2206 00 10 00, 19.200 EUR HLT on 2206 00 31 00, 19.200 EUR HLT on 2206 00 39 00, 7.700 EUR HLT on 2206 00 51 00, 7.700 EUR HLT on 2206 00 59 00, 5.760 EUR HLT on 2206 00 81 00 and 5.760 EUR HLT on 2206 00 89 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.