Commodity code22083011
BEVERAGES, SPIRITS AND VINEGAR
›Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
›Whiskies
›Bourbon whiskey, in containers holding - 2 litres or less
2 litres or less
Binding Tariff Information (BTI) examples for 2208 30 11 00
FRBTIFR-BTI-2025-06439FRgold
Whisky, 40% alcohol, 3 years old
alkohol etylowy z fermentacji i destylacji zbóżGRI 1, 5b, 6
FRBTIFR-BTI-2024-03024FRgold
Refreshing alcoholic spirit drink with elderflower
mieszanina alkoholi i wodyGRI 1, 5b, 6
NLBTI2025-0644NLgold
Distilled alcoholic beverage with blueberry flavor
alkohol destylowanyGRI 1, 6
DEBTI6480/25-1DEgold
Herbal bitter spirit 38% vol
alkohol etylowy z dodatkami ziołowymiGRI 1, 6
DEBTI46637/23-1DEgold
Alcoholic dietary supplement with willowherb extract
etanol (alkohol)GRI 1, 6
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
22 docs
C644Y9297P237P24L152Y727+16
Tariff measures
Effective date
2026-03-01
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 0% | — | R2204/99 |
| ERGA OMNES (excl. RU, BY) | Additional duties | See notes | 2 condition(s) | R1227/25 |
| AD | Tariff preference | 0% | — | D0680/90 |
| BY | Additional duties | 50% | — | R1227/25 |
| CARI (excl. HT) | Tariff preference | 0% | — | D0805/08 |
| CI | Tariff preference | 0% | — | D0156/09 |
| CM | Tariff preference | 0% | — | D0152/09 |
| EBA | Tariff preference | 0% | — | R0978/12 |
| EG | Tariff preference | 0% | — | D0240/10 |
| EH | Tariff preference | 0% | — | D2022/25 |
| ESA | Tariff preference | 0% | — | D0196/12 |
| FJ | Tariff preference | 0% | — | D0729/09 |
| GB | Tariff preference | 0% | — | D2253/20 |
| GH | Tariff preference | 0% | — | D1850/16 |
| IL | Tariff preference | 0% | 2 condition(s) | D0855/09 |
| JO | Tariff preference | 0% | — | D0067/06 |
| KE | Tariff preference | 0% | — | D1647/24 |
| KR | Tariff preference | 0% | — | D0265/11 |
| LOMB | Tariff preference | 0% | — | D1764/21 |
| MA | Tariff preference | 0% | — | D0497/12 |
| MD | Tariff preference | 0% | — | D0492/14 |
| PG | Tariff preference | 0% | — | D0729/09 |
| RU | Additional duties | 50% | — | R1227/25 |
| SADC EPA | Tariff preference | 0% | — | D1623/16 |
| SB | Tariff preference | 0% | — | D0729/09 |
| SM | Customs Union Duty | 0% | — | D0245/02 |
| WS | Tariff preference | 0% | — | D0729/09 |
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.
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
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.
Trade restrictions and policies
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)ERGA OMNESR0110/08
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)
ERGA OMNESR0110/08
Conditions
- R001Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 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: 1 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.
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
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
L152Y727Y728Y870
Conditions
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946
Conditions
- Y001Other conditions: Y945— Import/export allowed after control
- Y002Other conditions: Y946— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821— Import/export allowed after control
- Y010Other conditions: Y822— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
L142L143Y859Y874
Conditions
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B007Presentation of a certificate/licence/document: Y859— Import allowed
- B009Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
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.
Taxes
Value Added Tax (VAT)
Excise duty
| Code | Description | Rate | Applies to | Legal basis |
|---|---|---|---|---|
| X019 | Products having an actual alcoholic strength by volume exceeding 1,2% volume | 8391 PLN / LPX | ERGA OMNES | P0011/09 |
| X091 | Products of an actual alcoholic strength not exceeding 1,2% vol | wyroby nieobjęte akcyzą | ERGA OMNES | P0011/09 |
| X141 | Reduced 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 / LPX | ERGA OMNES | P0011/09 |
Related tariff codes
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "2 litres or less" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "2 litres or less" with all costs included.
Related glossary terms