Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

Heading 2207 covers undenatured ethyl alcohol (80% vol. or higher) and denatured alcohol. Beverages are an important import category into the EU, subject to varying regulations depending on the product type and alcohol content. Import of beverages into the EU is subject to duty rates from 0% to over 19%, with specific duties frequently applied to alcoholic beverages. Compliance with EU food safety standards is required. Alcoholic beverages are additionally subject to excise duties in EU Member States. Heading 2207 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 2207 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 2207 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.

Beverages are an important import category into the EU, subject to varying regulations depending on the product type and alcohol content. Import of beverages into the EU is subject to duty rates from 0% to over 19%, with specific duties frequently applied to alcoholic beverages. Compliance with EU food safety standards is required. Alcoholic beverages are subject to national excise duties in each EU country - check local rates. Beverage labelling must comply with Regulation (EU) No 1169/2011 and sector-specific regulations. Non-alcoholic beverages with sugar may be subject to additional sugar taxes in some EU countries. Check whether the exporting country benefits from tariff preferences. When importing goods under heading 2207 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 2207 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 2207 covers undenatured ethyl alcohol ≥80%. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: wódka — 2208. The boundary with neighbouring headings (2208/2905) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.