Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

Heading 2204 covers wine of fresh grapes, including fortified wines, and grape must other than that of heading 2009. This includes red, white, rosé, sparkling (champagne, prosecco), and fortified wines (port, sherry). Duty rates are varied and include ad valorem and specific duties. Wine imports are subject to excise duty and accompanying document requirements (VI-1, VI-2). EU wine regulation labelling compliance is required. Poland is a growing wine market in the EU, with imports constituting the vast majority of consumption. Heading 2204 is part of Chapter 22 (fats, processed food, beverages and tobacco) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2204 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2204 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates are varied and include ad valorem and specific duties. Wine imports are subject to excise duty and accompanying document requirements (VI-1, VI-2). EU wine regulation labelling compliance is required. Poland is a growing wine market in the EU, with imports constituting the vast majority of consumption. Domestic wine production is developing, but imports from France, Italy, Spain, and the New World dominate the market. Duty rates vary — sparkling wines have higher rates than still wines. Wine imports subject to excise duty — excise stamps and tax warehouse required. VI-1 accompanying document required (third countries) confirming oenological practices. Labelling must comply with EU wine regulation (category, origin, alcohol content, etc.). When importing goods under heading 2204 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2204 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 2204 covers wine from grapes, must. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: sok gronowy — 2009. The boundary with neighbouring headings (2205/2009) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.