Customs tariff code

Customs tariff code 2204.21.38.10: Of an actual alcoholic strength by volume not exceeding 13 % vol

Reference data as at 1 July 2026

Customs tariff code 2204.21.38.10 covers Of an actual alcoholic strength by volume not exceeding 13 % vol. The third-country duty rate is 13.100 EUR HLT, plus import VAT.

2204.21.38.10 is TARIC code in the EU customs tariff, in chapter 22. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
2204.21.38.10
Third-country duty
13.100 EUR HLT
Declarable
No
Binding rulings
8

Where this code sits in the tariff

  1. 22BEVERAGES, SPIRITS AND VINEGAR
  2. 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
  3. 2204.21In containers holding 2 litres or less
  4. 2204.21.38Other
  5. 2204.21.38.10Of an actual alcoholic strength by volume not exceeding 13 % vol

From HS code to customs tariff code 2204.21.38.10

HS code2204.216 digits, uniform worldwide
CN code2204.21.388 digits, EU Combined Nomenclature
TARIC code2204.21.38.1010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty13.100 EUR HLTMFN
United Kingdom0 %Tariff preference
Russian Federation50 %Additional duties
Belarus50 %Additional duties
Korea, Republic of (South Korea)0 %Tariff preference
Japan0 %Tariff preference
Chile0 %Tariff preference
San Marino0 %Customs Union Duty
New Zealand0 %Tariff preference
Egypt0 %Tariff preference
Viet Nam0 %Tariff preference
Singapore0 %Tariff preference
Mercosur0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

ESBTIESBTI2025SOL773Issued by ESValid until 2028-06-24

Descripción física: Vino blanco procedente de uvas de la variedad Verdejo vendimiadas de forma manual. Fermentado a temperaturas controladas en cubas de acero inoxidable. Grado alcohólico 12º. Se presenta en botella de 750 ml. DOP Alentejo. Función o uso: Concebido para uso alimentario.

ESBTIESBTI2025SOL711Issued by ESValid until 2028-06-11

Vino blanco de la DOC Monção y Melgaço: Alvarinho y Trajadura, Vino de carácter afrutado, refrescante y delicado. Grado alcohólico 13º. Se presenta en botella tipo Reno 75 Ecova de color canela, con cápsula de PVC y vestimenta compuesta por etiqueta y contraetiqueta donde se encuentra toda la información referente al vino. Concebido para uso alimentario.

ESBTIESBTI2025SOL548Issued by ESValid until 2028-05-05

Descripción física: Vino blanco Alentejo (DOC) Reserva. Uvas de las variedades: Variedades Arinto, Antão Vaz y Verdelho Grado alcohólico 13% vol. Se presenta en botella de 750 ml. Concebido para uso alimentario.

ESBTIESBTI2024SOL1255Issued by ESValid until 2028-01-16

Vino blanco de la DOP Valdeorras, procedente de la fermentación alcohólica de uvas blancas de la variedad Godello. Grado alcohólico 13º. Se presenta en botella de 750 ml. Concebido para uso alimentario.

ES2015SOL0000000000005Issued by ESValid until 2021-01-28

Vino blanco de uvas frescas con denominación de origen protegida Ribeiro. Su grado alcohólico adquirido es del 12,5%. Se presenta en botella de vidrio de 75 cl.

FR-E4-2010-002075-02Issued by FRValid until 2016-09-22

CORBEILLE CONTENANT UN FOIE GRAS DE CANARD ENTIER, UN JURANCON AOC 75CL, DES CHOCOLATS, UN CONFIT D'OIGNONS ET UNE LYRE A FOIE GRAS. CE RTC REPREND LA BOUTEILLE DE VIN BLANC JURANCON CONDITIONNEE EN BOUTEILLE DE 75CL, TAV 12°VOL. LE FOIE GRAS DE CANARD, LES CHOCOLATS, LE CONFIT D'OIGNONS, LA LYRE A FOIE GRAS ET LA CORBEILLE FONT L'OBJET D'UN CLASSEMENT SEPARE RESPECTIVEMENT SUR LES RTC FR-E4-2010-002075-01, FR-E4-2010-002075-03, FR-E4-2010-002075-04, FR-E4-2010-002075-05, ET FR-E4-2010-002075-06.

FR-E4-2010-002070-02Issued by FRValid until 2016-09-21

FOIE GRAS DE CANARD ENTIER ACCOMPAGNE D'UNE BOUTEILLE DE VIN BLANC MONBAZILLAC AOC 75CL PRESENTES DANS UN PORTE BOUTEILLE GRILLAGE EN FIL DE FER OU D'ACIER. CE RTC REPREND LE VIN BLANC MONBAZILLAC AOC CONDITIONNE EN BOUTEIILE DE 75CL, TAV 13°VOL. LE FOIE GRAS DE CANARD ET LE PORTE BOUTEILLE GRILLAGE FONT L'OBJET D'UN CLASSEMENT SEPARE RESPECTIVEMENT SUR LES RTC FR-E4-2010-002070-01 ET FR-E4-2010-002070-03.

FR-E4-2010-002071-03Issued by FRValid until 2016-09-12

CAGETTE EN BOIS CONTENANT UN FOIE GRAS DE CANARD ENTIER, UN CONFIT D'OIGNONS, UNE BOUTEILLE DE VIN JURANCON AOC 37.5CL ET UNE LYRE A FOIE GRAS. CE RTC REPREND LA BOUTEILLE DE VIN BLANC JURANCON AOC DE 37.5CL, TAV 12%VOL. LE FOIE GRAS DE CANARD ENTIER, LE CONFIT D'OIGNONS ET LA LYRE A FOIE GRAS FONT L'OBJET D'UN CLASSEMENT SEPARE RESPECTIVEMENT SUR LES RTC FR-E4-2010-002071-01, FR-E4-2010-002071-02 ET FR-E4-2010-002071-04.

Notes that govern this classification

Pos. 2204

Zu Unterpositionen 2204 21 11 bis 2204 21 98 Siehe die Zusätzlichen Anmerkungen 4 und 5 zu Kapitel 22. Zu den nichtflüchtigen Stoffen, deren Summe den Gesamttrockenstoff im Sinne der Zusätzlichen Anmerkung 4 A zu Kapitel 22 bildet, gehören z. B. Zucker, Glycerin, Gerbstoffe, Weinsäure, Farbstoffe und Salze. Zu Unterpositionen 2204 21 11 bis 2204 21 78 Siehe Buchstabe a) der Zusätzlichen Anmerkung 6 zu Kapitel 22.

Pos. 2204

Nationale Entscheidungen und Hinweise (NEH) Der Gesamttrockenstoff, der Alkoholgehalt und der Gehalt an flüchtiger Säure (berechnet als Essigsäure) sind nach den im Anhang zur Verordnung (EWG) Nr. 2676/90 der Kommission vom 17. September 1990 (ABl. Nr. L 272/1) festgesetzten Analysemethoden zu ermitteln. Zu dieser Position gehört auch geharzter Wein (Retsina-Wein).

Abschnitt IV

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).

Subdivisions of this code

Frequently asked questions

What does customs tariff code 2204.21.38.10 cover?

Code 2204.21.38.10 covers Of an actual alcoholic strength by volume not exceeding 13 % vol. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 2204.21.38.10?

The third-country duty rate for 2204.21.38.10 is 13.100 EUR HLT. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 2204.21.38.10?

The first six digits form the HS code: 220421. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 2204.21.38.10 have?

2204.21.38.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 2204.21.38.10 sit in the tariff?

2204.21.38.10 sits in this hierarchy: 22 BEVERAGES, SPIRITS AND VINEGAR > 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 > 220421 In containers holding 2 litres or less > 22042138 Other. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 2204.21.38.10?

Yes. The EBTI database holds decisions on 2204.21.38.10, for example ESBTIESBTI2025SOL773. A BTI shows which product characteristics the customs authority relied on.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Does customs tariff code 2204.21.38.10 change?

2204.21.38.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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