European Union tariff line 2207 20 00 19: Other
Last updated
Key facts
- Tariff line
- 2207 20 00 19
- Covers
- Ethyl alcohol and other spirits, denatured, of any strength, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 10.200 EUR HLT
- Preferential rates
- From 0% (46 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
- 2207.20
Summary
In the European Union tariff, line 2207 20 00 19 covers ethyl alcohol and other spirits, denatured, of any strength, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union. The general (MFN) duty rate is 10.200 EUR HLT. It falls under HS subheading 2207.20 in heading 22.07 (chapter 22).
What this line covers
In the European Union tariff, line 2207 20 00 19 covers ethyl alcohol and other spirits, denatured, of any strength, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union.
Its legal text is “Other”, read under “Ethyl alcohol and other spirits, denatured, of any strength” and “Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union”.
How it is structured
It falls under HS subheading 2207.20 in heading 22.07 (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 22.07
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- Subheading 2207.20
- Ethyl alcohol and other spirits, denatured, of any strength
- Within the subheading
- Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
- Line 2207 20 00 19
- Other
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 10.200 EUR HLT.
The rate is published on 2207 20 00 00.
Duty-free entry applies to goods that qualify under 3 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… and the European Economic Area - Iceland, and to goods from 42 origins.
A preferential rate of 9.900 EUR HLT applies to goods that qualify under EEA - European Economic Area.
| 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% | European Economic Area - Iceland (2014) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 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% | 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% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Pakistan (PK) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Türkiye (TR) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 9.900 EUR HLT | EEA - European Economic Area (2012) |
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 2207.20
- 2207 20 00 11Ethyl 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 20 00 90Other
In other countries
National tariff lines under 2207.20 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 2207 20 00 19 cover in the European Union tariff?
In the European Union tariff, line 2207 20 00 19 covers ethyl alcohol and other spirits, denatured, of any strength, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union.
What is the general (MFN) duty on 2207 20 00 19 in the European Union?
The general (MFN) duty rate is 10.200 EUR HLT. The rate is published on 2207 20 00 00.
Which preferential rates apply to 2207 20 00 19?
Duty-free entry applies to goods that qualify under 3 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… and the European Economic Area - Iceland, 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, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Pakistan, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Samoa, Kosovo and Serbia. A preferential rate of 9.900 EUR HLT applies to goods that qualify under EEA - European Economic Area.
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.