2204228620
BEVERAGES, SPIRITS AND VINEGAR›Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009›In containers holding more than 2 litres but not more than 10 litres›Sherry
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
Standard EU duty
13.1 EUR / hl
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
14 docs
C644Y9297P027P457P017P55+8
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 13.1 EUR / HLT | — | R1821/16 |
Additional duties / sanctions
Preferences
CL 0%EG 0%GB 0%JP 0%KR 0%NZ 0%SG 0%SM 0%VN 0%
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)ERGA OMNESR0952/13
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)
ERGA OMNESR0952/13
Conditions
- R001Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 1.5 kg— Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
- R002Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0.8 kg— Declared subheading allowed
- R003Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0 kg— Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
Notes
- CD801Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared.
Import control of organic productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
- B001Presentation of a certificate/licence/document: C644— Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y929— Import/export allowed after control
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
Border controlERGA OMNESP1612/11
Border control
ERGA OMNESP1612/11
Documents / references
7P027P45
Conditions
- C001Presentation of a certificate/licence/document: 7P02— Import allowed
- C002Presentation of a certificate/licence/document: 7P45— Import allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading
Marketing quality controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Documents / references
7P017P55
Conditions
- B001Presentation of a certificate/licence/document: 7P01— Entry into free circulation allowed
- B002Presentation of a certificate/licence/document: 7P55— Entry into free circulation allowed
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
Notes
- SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
- SK018Minimal quantity subject to control - 10 hl
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Declaration of subheading submitted to restrictions (import)ALLTCR1821/16
Declaration of subheading submitted to restrictions (import)
ALLTCR1821/16
Notes
- TM609Declarations are allowed on this code only if the following condition is fulfilled: wines of fresh grapes produced in the European Union. Otherwise, another code must be declared. (Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V011Dietary foods for special medical purposes referred to in the Actof 25 August 2006 on food safety and nutrition
5%V999Other
23%Excise duty
X002Intermediate products within the meaning of the provisions of the Act on Excise Duty.
467 PLN / HLTX074Products having an actual alcoholic strength by volume exceeding 22%
8391 PLN / LPXX075Still wine as defined by the Act on Excise Duty
233 PLN / HLTX076Sparkling wine as defined by the Act on Excise Duty
233 PLN / HLTX077Sparkling fermented beverages as defined by the Act on Excise Duty
233 PLN / HLTX078Still fermented beverages as defined by the Act on Excise Duty
233 PLN / HLTX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząX141Reduced rate - Article 93, paragraph 4a of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
4195.5 PLN / LPXX142Reduced rate - Article 95, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
116.5 PLN / HLTX143Reduced rate - Article 96, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
116.5 PLN / HLTX144Reduced rate - Article 97, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
233.5 PLN / HLT5
Binding Tariff Information
BTI classification examples
DEgold625/25-1
Prosecco Frizzante sparkling wine
sok z winogron (fermentowany)GRI 1GRI 6
ESgold25SOL548
Alentejo DOC white wine Reserva
sok z winogron (wino)GRI 1GRI 6
DEgold166/24-1
Chilean Merlot red wine, 13.5% vol
sfermentowany sok z winogronGRI 1GRI 6
ESgold25SOL450
Red wine Vinho Verde DOP, 12% alc.
fermentowany sok winogronowyGRI 1GRI 6
ESgold25SOL346
Red wine DOP Jumilla, Monastrell grapes
wino (fermentowany sok winogronowy)GRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
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Related glossary terms