# European Union tariff lines under HS 2207.10

> The European Union tariff splits HS 2207.10 (undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher) into 3 national lines: 2207 10 00 11 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376), 2207 10 00 19 (other) and 2207 10 00 90 (other). The general (MFN) duty is 19.200 EUR HLT on all 3 lines.

Source: https://border.bot/countries/european-union/hs-codes/220710
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) / [2207.10](https://border.bot/countries/european-union/hs-codes/220710)

## Key facts

- HS subheading: [2207.10](https://border.bot/hs-codes/220710)
- Duty (MFN): 19.200 EUR HLT
- National lines: 3
- 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)
- Chapter: 22: Beverages, spirits and vinegar

## European Union lines under 2207.10

The European Union tariff splits HS 2207.10 (undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher) into 3 national lines: 2207 10 00 11 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376), 2207 10 00 19 (other) and 2207 10 00 90 (other).

The general (MFN) duty is 19.200 EUR HLT on all 3 lines.

- [2207 10 00 11](https://border.bot/countries/european-union/hs-codes/2207100011) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher, Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union, Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376. Duty (MFN): 19.200 EUR HLT
- [2207 10 00 19](https://border.bot/countries/european-union/hs-codes/2207100019) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher, Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union, Other. Duty (MFN): 19.200 EUR HLT
- [2207 10 00 90](https://border.bot/countries/european-union/hs-codes/2207100090) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher, Other. Duty (MFN): 19.200 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 2207.10 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220710): 3 lines, used by 1 other country
- [The Harmonized System text for 2207.10](https://border.bot/hs-codes/220710)

- Previous subheading: [2206.00](https://border.bot/countries/european-union/hs-codes/220600) 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
- Next subheading: [2207.20](https://border.bot/countries/european-union/hs-codes/220720) Ethyl alcohol and other spirits, denatured, of any strength

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2207.10?

The European Union tariff splits HS 2207.10 (undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher) into 3 national lines: 2207 10 00 11 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376), 2207 10 00 19 (other) and 2207 10 00 90 (other).

### What is the duty on HS 2207.10 in the European Union?

The general (MFN) duty is 19.200 EUR HLT on all 3 lines.

## 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/220710.json