# European Union tariff lines under HS 2208.40

> 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.

Source: https://border.bot/countries/european-union/hs-codes/220840
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) / [2208.40](https://border.bot/countries/european-union/hs-codes/220840)

## Key facts

- HS subheading: [2208.40](https://border.bot/hs-codes/220840)
- National lines: 6
- 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 2208.40

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.

- [2208 40 11 00](https://border.bot/countries/european-union/hs-codes/2208401100) 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). Duty (MFN): 0.600 EUR ASV X + 3.200 EUR HLT
- [2208 40 31 00](https://border.bot/countries/european-union/hs-codes/2208403100) 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. Duty (MFN): 0%
- [2208 40 39 00](https://border.bot/countries/european-union/hs-codes/2208403900) Rum and other spirits obtained by distilling fermented sugar-cane products, In containers holding 2 litres or less, Other. Duty (MFN): 0.600 EUR ASV X + 3.200 EUR HLT
- [2208 40 51 00](https://border.bot/countries/european-union/hs-codes/2208405100) 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). Duty (MFN): 0.600 EUR ASV X
- [2208 40 91 00](https://border.bot/countries/european-union/hs-codes/2208409100) 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. Duty (MFN): 0%
- [2208 40 99 00](https://border.bot/countries/european-union/hs-codes/2208409900) Rum and other spirits obtained by distilling fermented sugar-cane products, In containers holding more than 2 litres, Other. Duty (MFN): 0.600 EUR ASV X

## 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 2208.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220840): 4 lines, used by 1 other country
- [The Harmonized System text for 2208.40](https://border.bot/hs-codes/220840)

- Previous subheading: [2208.30](https://border.bot/countries/european-union/hs-codes/220830) Whiskies
- Next subheading: [2208.50](https://border.bot/countries/european-union/hs-codes/220850) Gin and Geneva

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2208.40?

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.

### What is the duty on HS 2208.40 in the European Union?

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.

## 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/220840.json