22084000
BEVERAGES, SPIRITS AND VINEGAR›Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Rum and other spirits obtained by distilling fermented sugar-cane products
Subcodes (6)
22084011Duty: 0-50%
In containers holding 2litres or less - Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225grams per hectolitre of pure alcohol (with a 10% toler...
22084031Duty: 0%
Other - Of a value exceeding € 7,9 per litre of pure alcohol
22084039Duty: 0-50%
Other
22084051Duty: 0-50%
In containers holding more than 2litres - Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225grams per hectolitre of pure alcohol (with a 10% tol...
22084091Duty: 0%
Other - Of a value exceeding € 2 per litre of pure alcohol
22084099Duty: 0-50%
Other
Classification of rum
CN code 220840 covers rum and other spirits obtained by distilling sugarcane products. Rum is a spirit drink from distillation of fermented sugarcane juice, molasses, or cane syrup. Regulation (EU) 2019/787 on spirit drink definitions sets rum production requirements including minimum alcohol strength and permitted flavouring methods. Rum with protected geographical indications is subject to specific production requirements.
Excise duty and labelling
Rum imports are subject to spirits excise under Directive 2020/1151, calculated per hectolitre of pure alcohol. Labelling must comply with Regulation (EU) 2019/787 indicating spirit category, country of origin, alcohol content, and volume. Ingredient declaration is mandatory since 2024. Geographical indication protection is regulated at EU level.
Import and trade in 2026
Importers should indicate CN code 220840 with excise documentation and analysis certificates. Major rum exporters include Caribbean countries, Guatemala, Brazil, and the Philippines. Transport requires damage and theft protection. EU-CARIFORUM preferential rates may be available. In 2026, the premium rum segment is growing dynamically.
Frequently asked questions
What production requirements apply to rum in the EU?
Regulation (EU) 2019/787 requires rum to be distilled from sugarcane products at maximum 96 percent vol and bottled at minimum 37.5 percent vol. Natural flavouring methods are permitted.
Is rum subject to geographical indication protection?
Yes. Some rums have protected GIs, such as Rhum de la Martinique and Ron de Guatemala, regulated under Regulation (EU) 2019/787 and registered in the EU register.
What excise rates apply to rum?
Rum is subject to spirits excise calculated per hectolitre of pure alcohol. Minimum rates are set in Directive 2020/1151, with Member States applying higher national rates.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Rum and other spirits obtained by distilling fermented sugar-cane products" 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 "Rum and other spirits obtained by distilling fermented sugar-cane products" with all costs included.
Related glossary terms