European Union tariff line 2208 30 41 00: 2 litres or less
Last updated
Key facts
- Tariff line
- 2208 30 41 00
- Covers
- Whiskies, scotch whisky, blended malt whisky, in containers holding, 2 litres or less
- Supplementary unit
- Litre pure (100 %) alcohol (l alc. 100 %)
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (23 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
- 2208.30
Summary
In the European Union tariff, line 2208 30 41 00 covers whiskies, scotch whisky, blended malt whisky, in containers holding, 2 litres or less. The general (MFN) duty rate is 0%. It falls under HS subheading 2208.30 in heading 22.08 (chapter 22).
What this line covers
In the European Union tariff, line 2208 30 41 00 covers whiskies, scotch whisky, blended malt whisky, in containers holding, 2 litres or less.
Its legal text is “2 litres or less”, read under “Whiskies”, “Scotch whisky” and “Blended malt whisky, in containers holding”.
How it is structured
It falls under HS subheading 2208.30 in heading 22.08 (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 22.08
- Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- Subheading 2208.30
- Whiskies
- Within the subheading
- Scotch whisky
- Within the subheading
- Blended malt whisky, in containers holding
- Line 2208 30 41 00
- 2 litres or less
- Supplementary unit
- Litre pure (100 %) alcohol (l alc. 100 %)
Duty
The general (MFN) duty rate is 0%.
The rate is published on 2208 30 00 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 22 origins.
| 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% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Papua New Guinea (PG) |
| 0% | Solomon Islands (SB) |
| 0% | San Marino (SM) |
| 0% | Samoa (WS) |
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 2208.30
- 2208 30 11 002 litres or less
- 2208 30 19 00More than 2 litres
- 2208 30 30 00Single malt whisky
- 2208 30 49 00More than 2 litres
- 2208 30 61 002 litres or less
- 2208 30 69 00More than 2 litres
- 2208 30 71 002 litres or less
- 2208 30 79 00More than 2 litres
- 2208 30 82 002 litres or less
- 2208 30 88 00More than 2 litres
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 States8 lines, used by 1 other country
Frequently asked questions
What does tariff line 2208 30 41 00 cover in the European Union tariff?
In the European Union tariff, line 2208 30 41 00 covers whiskies, scotch whisky, blended malt whisky, in containers holding, 2 litres or less.
What is the general (MFN) duty on 2208 30 41 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 2208 30 00 00.
Which preferential rates apply to 2208 30 41 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), OCTs (Overseas Countries and Territories), Andorra, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Ghana, Israel, Jordan, Kenya, South Korea, Morocco, Moldova, Papua New Guinea, the Solomon Islands, San Marino and Samoa.
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.