2208 90Select TARIC subcode
Other
Available TARIC subcodes: 5
2208 909110
Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union
Duty 0-50%VAT 23%
2208 909190
Other
Duty 0-50%VAT 23%
2208 909911
Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376
Duty 0-50%VAT 23%
2208 909919
Other
Duty 0-50%VAT 23%
2208 909990
Other
Duty 0-50%VAT 23%
Classification of other spirits
CN code 220890 covers other spirits, distillates, and alcoholic beverages not specified in other subheadings of 2208. This residual heading includes tequila, mezcal, cachaça, soju, baijiu, ouzo, raki, pastis, and other regional spirits. Classification requires an alcoholic beverage meeting minimum strength requirements.
Excise and import requirements
All spirits under 220890 are subject to excise per hectolitre of pure alcohol. Import requires an excise permit. Labelling must indicate beverage category, alcohol content, country of origin, and ingredients. GI protection applies to tequila (Mexico), cachaça (Brazil), and ouzo (Greece). Tequila import requires authenticity certification from Mexico's Consejo Regulador del Tequila.
Import and trade in 2026
Importers should indicate CN code 220890 with excise and authenticity documentation. Preferential rates may be available, e.g., EU-Mexico agreement for tequila. In 2026, interest in exotic spirits including mezcal, cachaça, and Asian spirits is growing.
Frequently asked questions
What spirits are classified under code 220890?
Spirits not assigned to more specific codes, including tequila, mezcal, cachaça, soju, baijiu, ouzo, raki, pastis, and other regional distillates.
Does tequila require an authenticity certificate?
Yes. Tequila is a protected Mexican GI. EU import requires a certificate from the Consejo Regulador del Tequila confirming product authenticity.
Is ouzo a protected designation in the EU?
Yes. Ouzo is a protected Greek GI. Only spirits produced in Greece or Cyprus by traditional methods may bear the ouzo name.