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

> 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.

- Source: https://www.zolltarif-finder.de/en/customs-code/2204213810
- Reference data as at: 2026-07-01
- Customs code: 2204.21.38.10
- Third-country duty: 13.100 EUR HLT
- Declarable: no

## Where this code sits in the tariff

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

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 13.100 EUR HLT | MFN |
| United Kingdom | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Japan | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| New Zealand | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Viet Nam | 0 % | Tariff preference |
| Singapore | 0 % | Tariff preference |
| Mercosur | 0 % | Tariff preference |

## Binding tariff information for this code

- **ESBTIESBTI2025SOL773** (ES): 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.
- **ESBTIESBTI2025SOL711** (ES): 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.
- **ESBTIESBTI2025SOL548** (ES): 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.
- **ESBTIESBTI2024SOL1255** (ES): 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.
- **ES2015SOL0000000000005** (ES): 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-E4-2010-002075-02** (FR): 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-E4-2010-002070-02** (FR): 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-E4-2010-002071-03** (FR): 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

- 2204.21.38.10.0 mit einem vorhandenen Alkoholgehalt von 13 % vol oder weniger

## 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.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/2204213810.