Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

Heading 2208 covers undenatured ethyl alcohol of less than 80% vol., spirits, liqueurs, and other spirituous beverages. This includes vodka, whisky, rum, gin, brandy, liqueurs, and other alcoholic drinks. Duty rates vary. Spirit imports are subject to high excise duty. EU Spirit Drinks Regulation (2019/787) compliance, labelling, and alcohol trading permits are required. Poland is one of the world's largest vodka producers and exporters. Heading 2208 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 2208 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 2208 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 vary. Spirit imports are subject to high excise duty. EU Spirit Drinks Regulation (2019/787) compliance, labelling, and alcohol trading permits are required. Import of whisky, rum, and other spirits supplements the domestic market. Duty rates vary — but the key burden is very high excise duty on alcohol. Wholesale alcohol trading permit and excise stamps required. Labelling must comply with EU Spirit Drinks Regulation 2019/787. Import requires SENT system registration and transport monitoring. When importing goods under heading 2208 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 2208 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). Goods under heading 2208 are subject to food safety and commercial quality controls. Required documentation includes: health certificates, quality attestations, excise documents (for alcoholic beverages and tobacco). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2208 covers spirits, liqueurs. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: alkohol ≥80% — 2207. The boundary with neighbouring headings (2207/2206) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.