European Union tariff line 2208 90 91 10: Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
Last updated
Key facts
- Tariff line
- 2208 90 91 10
- Covers
- Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding, 2 litres or less, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
- Supplementary unit
- Litre pure (100 %) alcohol (l alc. 100 %)
- Duty (MFN)
- 1.000 EUR ASV X + 6.400 EUR HLT
- Preferential rates
- From 0% (48 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
- 2208.90
Summary
In the European Union tariff, line 2208 90 91 10 covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding, 2 litres or less, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union. The general (MFN) duty rate is 1.000 EUR ASV X + 6.400 EUR HLT. It falls under HS subheading 2208.90 in heading 22.08 (chapter 22).
What this line covers
In the European Union tariff, line 2208 90 91 10 covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding, 2 litres or less, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union.
Its legal text is “Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union”, read under “Other”, “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding” and “2 litres or less”.
How it is structured
It falls under HS subheading 2208.90 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 2208.90
- Other
- Within the subheading
- Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding
- Within the subheading
- 2 litres or less
- Line 2208 90 91 10
- Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
- Supplementary unit
- Litre pure (100 %) alcohol (l alc. 100 %)
Duty
The general (MFN) duty rate is 1.000 EUR ASV X + 6.400 EUR HLT.
The rate is published on 2208 90 91 00.
Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, and to goods from 41 origins.
A preferential rate of 0.700 EUR ASV X + 4.400 EUR HLT applies to goods from GSP - General arrangements and South Africa.
A preferential rate of 0.460 EUR ASV X + 2.930 EUR HLT applies to goods from Chile.
A preferential rate of 0.250 EUR ASV X + 1.600 EUR HLT applies to goods from New Zealand.
A preferential rate of 0.125 EUR ASV X + 0.800 EUR HLT applies to goods from Vietnam.
| 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% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 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% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 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% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0.700 EUR ASV X + 4.400 EUR HLT | GSP - General arrangements (2020) |
| 0.700 EUR ASV X + 4.400 EUR HLT | South Africa (ZA) |
| 0.460 EUR ASV X + 2.930 EUR HLT | Chile (CL) |
| 0.250 EUR ASV X + 1.600 EUR HLT | New Zealand (NZ) |
| 0.125 EUR ASV X + 0.800 EUR HLT | 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.
Other lines under 2208.90
- 2208 90 11 002 litres or less
- 2208 90 19 00More than 2 litres
- 2208 90 33 002 litres or less
- 2208 90 38 00More than 2 litres
- 2208 90 41 00Ouzo
- 2208 90 45 00Calvados
- 2208 90 48 00Other
- 2208 90 54 00Tequila
- 2208 90 56 00Other
- 2208 90 69 00Other spirituous beverages
- 2208 90 71 00Distilled from fruit
- 2208 90 75 00Tequila
- 2208 90 77 00Other
- 2208 90 78 00Other spirituous beverages
- 2208 90 91 90Other
- 2208 90 99 11Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376
- 2208 90 99 19Other
- 2208 90 99 90Other
In other countries
National tariff lines under 2208.90 are live on border.bot for the United States (21 lines, also used by 1 other country).
- United States21 lines, used by 1 other country
Frequently asked questions
What does tariff line 2208 90 91 10 cover in the European Union tariff?
In the European Union tariff, line 2208 90 91 10 covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding, 2 litres or less, goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union.
What is the general (MFN) duty on 2208 90 91 10 in the European Union?
The general (MFN) duty rate is 1.000 EUR ASV X + 6.400 EUR HLT. The rate is published on 2208 90 91 00.
Which preferential rates apply to 2208 90 91 10?
Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, 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), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Samoa, Kosovo and Serbia. A preferential rate of 0.700 EUR ASV X + 4.400 EUR HLT applies to goods from GSP - General arrangements and South Africa. A preferential rate of 0.460 EUR ASV X + 2.930 EUR HLT applies to goods from Chile. A preferential rate of 0.250 EUR ASV X + 1.600 EUR HLT applies to goods from New Zealand. A preferential rate of 0.125 EUR ASV X + 0.800 EUR HLT 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.