Customs tariff code 2204.21.42.90: Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Reference data as at 1 July 2026
Customs tariff code 2204.21.42.90 covers Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol. The third-country duty rate is 15.400 EUR HLT, plus import VAT.
2204.21.42.90 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
- 2204.21.42.90
- Third-country duty
- 15.400 EUR HLT
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
- 22BEVERAGES, SPIRITS AND VINEGAR
- 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2204.21In containers holding 2 litres or less
- 2204.21.42Bordeaux
- 2204.21.42.90Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
From HS code to customs tariff code 2204.21.42.90
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 15.400 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 |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Vin rouge ou rosé avec appellation d'origine protégée (AOP) Bordeaux, présentant un titre alcoométrique volumique excédant 13% vol mais n'excédant pas 15% vol, conditionné en récipient d'une contenance n'excédant pas 2 litres. Ce RTC est valable pour les références : - CHATEAU LE CLOS DU NOTAIRE - NOTARIS - L'USUFRUIT - LE CLAIR DU NOTAIRE
Notes that govern this classification
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.
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).
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 2204.21.42.90 cover?
Code 2204.21.42.90 covers Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 2204.21.42.90?
The third-country duty rate for 2204.21.42.90 is 15.400 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 2204.21.42.90?
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 2204.21.42.90 have?
2204.21.42.90 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 2204.21.42.90 sit in the tariff?
2204.21.42.90 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 > 22042142 Bordeaux. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 2204.21.42.90?
Yes. The EBTI database holds decisions on 2204.21.42.90, for example FRBTIFR-BTI-2019-13041. 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 2204.21.42.90 change?
2204.21.42.90 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.