{ "summary": "The European Union tariff splits HS 2208.40 (rum and other spirits obtained by distilling fermented sugar-cane products) into 6 national lines: 2208 40 11 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)), 2208 40 31 00 (of a value exceeding € 7,9 per litre of pure alcohol), 2208 40 39 00 (other), 2208 40 51 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)) and 2 others. The general (MFN) duty differs by line: 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 11 00, 0% on 2208 40 31 00, 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 39 00, 0.600 EUR ASV X on 2208 40 51 00, 0% on 2208 40 91 00 and 0.600 EUR ASV X on 2208 40 99 00.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2208.40", "source": null, "url": "https://border.bot/hs-codes/220840" }, { "label": "National lines", "value": "6", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "22: Beverages, spirits and vinegar", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 2208.40?", "answer": "The European Union tariff splits HS 2208.40 (rum and other spirits obtained by distilling fermented sugar-cane products) into 6 national lines: 2208 40 11 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)), 2208 40 31 00 (of a value exceeding € 7,9 per litre of pure alcohol), 2208 40 39 00 (other), 2208 40 51 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)) and 2 others." }, { "question": "What is the duty on HS 2208.40 in the European Union?", "answer": "The general (MFN) duty differs by line: 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 11 00, 0% on 2208 40 31 00, 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 39 00, 0.600 EUR ASV X on 2208 40 51 00, 0% on 2208 40 91 00 and 0.600 EUR ASV X on 2208 40 99 00." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2208.40", "text": [ "The European Union tariff splits HS 2208.40 (rum and other spirits obtained by distilling fermented sugar-cane products) into 6 national lines: 2208 40 11 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)), 2208 40 31 00 (of a value exceeding € 7,9 per litre of pure alcohol), 2208 40 39 00 (other), 2208 40 51 00 (rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)) and 2 others.", "The general (MFN) duty differs by line: 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 11 00, 0% on 2208 40 31 00, 0.600 EUR ASV X + 3.200 EUR HLT on 2208 40 39 00, 0.600 EUR ASV X on 2208 40 51 00, 0% on 2208 40 91 00 and 0.600 EUR ASV X on 2208 40 99 00." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 2208.40 are live on border.bot for the United States (4 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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." ] } ], "data": { "type": "country-subheading", "country": { "code": "EU", "name": "European Union", "slug": "european-union" }, "schedule": { "code": "EU", "name": "European Union", "slug": "european-union" }, "borrowed": false, "localTaxes": [ { "code": "VAT", "name": "VAT", "region": null, "rate": 21, "rateType": "percent", "unit": null, "scope": [], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": null, "notes": null } ], "localDeminimis": [ { "channel": "any", "purpose": "sale", "currency": "EUR", "dutyThreshold": 150, "taxThreshold": null, "basis": "consignment", "valueBasis": "goods", "exclusions": [], "origins": [], "excludeOrigins": [], "sellerScheme": null, "flatDuty": { "per": "classification", "amount": 3, "currency": "EUR", "codeLength": null }, "from": "EU", "startDate": "2026-07-01", "endDate": "2028-07-01", "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj", "notes": null } ], "ratesLive": true, "provenance": [ { "dataset": "EU:hs", "country": "EU", "kind": "hs", "seq": 1, "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?", "liveAt": "2026-10-11T20:29:37.781Z", "origin": "source", "sourceUrls": [ "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" ] }, { "dataset": "EU:rates", "country": "EU", "kind": "rates", "seq": 1, "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?", "liveAt": "2026-10-11T20:29:29.698Z", "origin": "source", "sourceUrls": [ "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" ] }, { "dataset": "EU:programmes", "country": "EU", "kind": "programmes", "seq": 1, "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?", "liveAt": "2026-10-11T20:29:44.802Z", "origin": "source", "sourceUrls": [ "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" ] }, { "dataset": "EU:taxes", "country": "EU", "kind": "taxes", "seq": 1, "version": "mytraddal countries.csv", "liveAt": "2026-10-09T16:13:46.627Z", "origin": "upload", "sourceUrls": [] }, { "dataset": "EU:deminimis", "country": "EU", "kind": "deminimis", "seq": 2, "version": "reference fixes 2026-10", "liveAt": "2026-10-11T06:07:15.659Z", "origin": "manual", "sourceUrls": [] } ], "dateModified": "2026-10-11T20:29:44.802Z", "chapter": { "code": "22", "description": "Beverages, spirits and vinegar" }, "heading": { "code": "2208", "description": "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages" }, "subheading": { "code": "220840", "description": "Rum and other spirits obtained by distilling fermented sugar-cane products" }, "lines": [ { "code": "2208401100", "description": "Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding 2 litres or less", "Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208401100", "dutyText": "0.600 EUR ASV X + 3.200 EUR HLT", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "2200", "label": "Central America" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "EC", "label": "Ecuador" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "PE", "label": "Peru" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XK", "label": "Kosovo" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "0.480 EUR ASV + 2.560 EUR HLT", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "0.380 EUR ASV X + 2.000 EUR HLT", "origins": [ { "code": "NZ", "label": "New Zealand" } ] }, { "dutyText": "0.075 EUR ASV X + 0.400 EUR HLT", "origins": [ { "code": "VN", "label": "Vietnam" } ] } ], "measures": [], "restrictions": [] }, { "code": "2208403100", "description": "Of a value exceeding € 7,9 per litre of pure alcohol", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding 2 litres or less", "Other", "Of a value exceeding € 7,9 per litre of pure alcohol" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208403100", "dutyText": "0.000 %", "startDate": "2003-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CL", "label": "Chile" }, { "code": "CM", "label": "Cameroon" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" } ] } ], "measures": [], "restrictions": [] }, { "code": "2208403900", "description": "Other", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding 2 litres or less", "Other" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208403900", "dutyText": "0.600 EUR ASV X + 3.200 EUR HLT", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "2200", "label": "Central America" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "EC", "label": "Ecuador" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "PE", "label": "Peru" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XK", "label": "Kosovo" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "0.480 EUR ASV + 2.560 EUR HLT", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "0.380 EUR ASV X + 2.000 EUR HLT", "origins": [ { "code": "NZ", "label": "New Zealand" } ] }, { "dutyText": "0.075 EUR ASV X + 0.400 EUR HLT", "origins": [ { "code": "VN", "label": "Vietnam" } ] } ], "measures": [], "restrictions": [] }, { "code": "2208405100", "description": "Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding more than 2 litres", "Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208405100", "dutyText": "0.600 EUR ASV X", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XK", "label": "Kosovo" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "0.380 EUR ASV X", "origins": [ { "code": "NZ", "label": "New Zealand" } ] }, { "dutyText": "0.075 EUR ASV X", "origins": [ { "code": "VN", "label": "Vietnam" } ] } ], "measures": [], "restrictions": [] }, { "code": "2208409100", "description": "Of a value exceeding € 2 per litre of pure alcohol", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding more than 2 litres", "Other", "Of a value exceeding € 2 per litre of pure alcohol" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208409100", "dutyText": "0.000 %", "startDate": "2003-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CL", "label": "Chile" }, { "code": "CM", "label": "Cameroon" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" } ] } ], "measures": [], "restrictions": [] }, { "code": "2208409900", "description": "Other", "levels": [ "Rum and other spirits obtained by distilling fermented sugar-cane products", "In containers holding more than 2 litres", "Other" ], "english": null, "keywords": [], "lang": "en", "units": [ { "code": "LPA", "abbreviation": "l alc. 100 %", "label": "Litre pure (100 %) alcohol", "unit": "lpa", "direction": "both", "origins": null } ], "special": null, "general": { "code": "2208409900", "dutyText": "0.600 EUR ASV X", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1007", "label": "EU-Switzerland agreement: re-imported goods" }, { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2012", "label": "EEA - European Economic Area" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "code": "CH", "label": "Switzerland" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LI", "label": "Liechtenstein" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "WS", "label": "Samoa" }, { "code": "XC", "label": "a group of origins (TARIC area XC)" }, { "code": "XK", "label": "Kosovo" }, { "code": "XL", "label": "a group of origins (TARIC area XL)" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "0.380 EUR ASV X", "origins": [ { "code": "NZ", "label": "New Zealand" } ] }, { "dutyText": "0.075 EUR ASV X", "origins": [ { "code": "VN", "label": "Vietnam" } ] } ], "measures": [], "restrictions": [] } ], "previous": { "code": "220830", "description": "Whiskies", "indexable": true }, "next": { "code": "220850", "description": "Gin and Geneva", "indexable": true }, "otherSchedules": [ { "code": "US", "name": "United States", "slug": "united-states", "lines": 4, "members": 1 } ], "seo": { "canonicalPath": "/countries/european-union/hs-codes/220840", "robots": "index", "sitemap": true, "reasons": [ "6 national lines" ] } }, "pagination": { "page": 1, "pages": 1, "size": 100, "total": 6, "prev": null, "next": null }, "previous": "https://border.bot/countries/european-union/hs-codes/220830", "next": "https://border.bot/countries/european-union/hs-codes/220850", "links": { "self": "https://border.bot/countries/european-union/hs-codes/220840.json", "html": "https://border.bot/countries/european-union/hs-codes/220840", "canonical": "https://border.bot/countries/european-union/hs-codes/220840", "markdown": "https://border.bot/countries/european-union/hs-codes/220840.md", "tools": { "calculator": "https://border.bot/tools/landed-cost-calculator", "classifier": "https://border.bot/tools/hs-code-classifier", "api": "https://api.border.bot/v1" } }, "code": "220840", "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.", "terms": "https://border.bot/legal/terms", "notice": "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.", "catalogVersion": "addf1a2f" }