# European Union tariff line 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)

> In the European Union tariff, line 2208 40 51 00 covers 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). The general (MFN) duty rate is 0.600 EUR ASV X. It falls under HS subheading 2208.40 in heading 22.08 (chapter 22).

Source: https://border.bot/countries/european-union/hs-codes/2208405100
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) / [2208 40 51 00](https://border.bot/countries/european-union/hs-codes/2208405100)

## Key facts

- Tariff line: 2208 40 51 00
- Covers: 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)
- Supplementary unit: Litre pure (100 %) alcohol (l alc. 100 %)
- Duty (MFN): 0.600 EUR ASV X
- Preferential rates: From 0% (45 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](https://border.bot/countries/european-union)
- HS subheading: [2208.40](https://border.bot/hs-codes/220840)

## What this line covers

In the European Union tariff, line 2208 40 51 00 covers 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).

Its legal text is “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)”, read under “Rum and other spirits obtained by distilling fermented sugar-cane products” and “In containers holding more than 2 litres”.

## How it is structured

It falls under HS subheading 2208.40 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 2208.40: Rum and other spirits obtained by distilling fermented sugar-cane products
- Within the subheading: In containers holding more than 2 litres
- Line 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)

## Duty

The general (MFN) duty rate is 0.600 EUR ASV X.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 38 origins.

A preferential rate of 0.380 EUR ASV X applies to goods from New Zealand.

A preferential rate of 0.075 EUR ASV X applies to goods from Vietnam.

- 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%: EEA - European Economic Area (2012)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 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%: 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%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0.380 EUR ASV X: New Zealand (NZ)
- 0.075 EUR ASV X: Vietnam (VN)

## 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)

## Other lines under 2208.40

- [2208 40 11 00](https://border.bot/countries/european-union/hs-codes/2208401100) 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](https://border.bot/countries/european-union/hs-codes/2208403100) Of a value exceeding € 7,9 per litre of pure alcohol
- [2208 40 39 00](https://border.bot/countries/european-union/hs-codes/2208403900) Other
- [2208 40 91 00](https://border.bot/countries/european-union/hs-codes/2208409100) Of a value exceeding € 2 per litre of pure alcohol
- [2208 40 99 00](https://border.bot/countries/european-union/hs-codes/2208409900) Other

- Previous line: [2208 40 39 00](https://border.bot/countries/european-union/hs-codes/2208403900) Other
- Next line: [2208 40 91 00](https://border.bot/countries/european-union/hs-codes/2208409100) Of a value exceeding € 2 per litre of pure alcohol

## Frequently asked questions

### What does tariff line 2208 40 51 00 cover in the European Union tariff?

In the European Union tariff, line 2208 40 51 00 covers 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).

### What is the general (MFN) duty on 2208 40 51 00 in the European Union?

The general (MFN) duty rate is 0.600 EUR ASV X.

### Which preferential rates apply to 2208 40 51 00?

Duty-free entry applies to goods that qualify under 5 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…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), 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, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Tunisia, Türkiye, Ukraine, Samoa, Kosovo and Serbia. A preferential rate of 0.380 EUR ASV X applies to goods from New Zealand. A preferential rate of 0.075 EUR ASV X applies to goods from Vietnam.

## 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/2208405100.json