European Union tariff line 2206 00 59 00: Other
Last updated
Key facts
- Tariff line
- 2206 00 59 00
- Covers
- Still, in containers holding, 2 litres or less
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 7.700 EUR HLT
- Preferential rates
- From 0% (50 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
- 2206.00
Summary
In the European Union tariff, line 2206 00 59 00 covers still, in containers holding, 2 litres or less. The general (MFN) duty rate is 7.700 EUR HLT. It falls under HS subheading 2206.00 in heading 22.06 (chapter 22).
What this line covers
In the European Union tariff, line 2206 00 59 00 covers still, in containers holding, 2 litres or less.
Its legal text is “Other”, read under “Still, in containers holding” and “2 litres or less”.
How it is structured
It falls under HS subheading 2206.00 in heading 22.06 (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 22.06
- 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
- Subheading 2206.00
- Still, in containers holding
- Within the subheading
- 2 litres or less
- Line 2206 00 59 00
- Other
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 7.700 EUR HLT.
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 45 origins.
A preferential rate of 5.300 EUR HLT applies to goods from GSP - General arrangements.
A preferential rate of 2.650 EUR HLT applies to goods from Chile.
A preferential rate of 0.000 EUR HLT applies to goods from Mexico.
A preferential rate of 1.920 EUR HLT applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 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% | 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% | Côte d'Ivoire (CI) |
| 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% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Norway (NO) |
| 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% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 5.300 EUR HLT | GSP - General arrangements (2020) |
| 2.650 EUR HLT | Chile (CL) |
| 0.000 EUR HLT | Mexico (MX) |
| 1.920 EUR HLT | 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.
Other lines under 2206.00
- 2206 00 10 00Piquette
- 2206 00 31 00Cider and perry
- 2206 00 39 00Other
- 2206 00 51 00Cider and perry
- 2206 00 81 00Cider and perry
- 2206 00 89 00Other
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
What does tariff line 2206 00 59 00 cover in the European Union tariff?
In the European Union tariff, line 2206 00 59 00 covers still, in containers holding, 2 litres or less.
What is the general (MFN) duty on 2206 00 59 00 in the European Union?
The general (MFN) duty rate is 7.700 EUR HLT.
Which preferential rates apply to 2206 00 59 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), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Norway, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.300 EUR HLT applies to goods from GSP - General arrangements. A preferential rate of 2.650 EUR HLT applies to goods from Chile. A preferential rate of 0.000 EUR HLT applies to goods from Mexico. A preferential rate of 1.920 EUR HLT 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.