# European Union tariff lines under HS 2208.30

> The European Union tariff splits HS 2208.30 (whiskies) into 11 national lines: 2208 30 11 00 (2 litres or less), 2208 30 19 00 (more than 2 litres), 2208 30 30 00 (single malt whisky), 2208 30 41 00 (2 litres or less) and 7 others. The general (MFN) duty is 0% on all 11 lines.

Source: https://border.bot/countries/european-union/hs-codes/220830
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) / [2208.30](https://border.bot/countries/european-union/hs-codes/220830)

## Key facts

- HS subheading: [2208.30](https://border.bot/hs-codes/220830)
- Duty (MFN): 0%
- National lines: 11
- 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 2208.30

The European Union tariff splits HS 2208.30 (whiskies) into 11 national lines: 2208 30 11 00 (2 litres or less), 2208 30 19 00 (more than 2 litres), 2208 30 30 00 (single malt whisky), 2208 30 41 00 (2 litres or less) and 7 others.

The general (MFN) duty is 0% on all 11 lines.

- [2208 30 11 00](https://border.bot/countries/european-union/hs-codes/2208301100) Whiskies, Bourbon whiskey, in containers holding, 2 litres or less. Duty (MFN): 0%
- [2208 30 19 00](https://border.bot/countries/european-union/hs-codes/2208301900) Whiskies, Bourbon whiskey, in containers holding, More than 2 litres. Duty (MFN): 0%
- [2208 30 30 00](https://border.bot/countries/european-union/hs-codes/2208303000) Whiskies, Scotch whisky, Single malt whisky. Duty (MFN): 0%
- [2208 30 41 00](https://border.bot/countries/european-union/hs-codes/2208304100) Whiskies, Scotch whisky, Blended malt whisky, in containers holding, 2 litres or less. Duty (MFN): 0%
- [2208 30 49 00](https://border.bot/countries/european-union/hs-codes/2208304900) Whiskies, Scotch whisky, Blended malt whisky, in containers holding, More than 2 litres. Duty (MFN): 0%
- [2208 30 61 00](https://border.bot/countries/european-union/hs-codes/2208306100) Whiskies, Scotch whisky, Single grain whisky and blended grain whisky, in containers holding, 2 litres or less. Duty (MFN): 0%
- [2208 30 69 00](https://border.bot/countries/european-union/hs-codes/2208306900) Whiskies, Scotch whisky, Single grain whisky and blended grain whisky, in containers holding, More than 2 litres. Duty (MFN): 0%
- [2208 30 71 00](https://border.bot/countries/european-union/hs-codes/2208307100) Whiskies, Scotch whisky, Other blended whisky, in containers holding, 2 litres or less. Duty (MFN): 0%
- [2208 30 79 00](https://border.bot/countries/european-union/hs-codes/2208307900) Whiskies, Scotch whisky, Other blended whisky, in containers holding, More than 2 litres. Duty (MFN): 0%
- [2208 30 82 00](https://border.bot/countries/european-union/hs-codes/2208308200) Whiskies, Other, in containers holding, 2 litres or less. Duty (MFN): 0%
- [2208 30 88 00](https://border.bot/countries/european-union/hs-codes/2208308800) Whiskies, Other, in containers holding, More than 2 litres. Duty (MFN): 0%

## 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 2208.30 are live on border.bot for the United States (8 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220830): 8 lines, used by 1 other country
- [The Harmonized System text for 2208.30](https://border.bot/hs-codes/220830)

- Previous subheading: [2208.20](https://border.bot/countries/european-union/hs-codes/220820) Spirits obtained by distilling grape wine or grape marc
- Next subheading: [2208.40](https://border.bot/countries/european-union/hs-codes/220840) Rum and other spirits obtained by distilling fermented sugar-cane products

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2208.30?

The European Union tariff splits HS 2208.30 (whiskies) into 11 national lines: 2208 30 11 00 (2 litres or less), 2208 30 19 00 (more than 2 litres), 2208 30 30 00 (single malt whisky), 2208 30 41 00 (2 litres or less) and 7 others.

### What is the duty on HS 2208.30 in the European Union?

The general (MFN) duty is 0% on all 11 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/220830.json