HS Code 2207.10 : Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher is 2207.10. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 8.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 22
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Heading 2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Subheading .10
.10
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
2207100000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) for Beverage/WaterTTB (TTB): COLA Label Approval & TTB Importer Permit (Alcohol)
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 2207.10.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 2207.10 →EU TARIC Declarable Commodity Lines (2207.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher | Free | Free | Rate on request | — |
| 2207.10.30.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, For beverage purposes | 18.9¢/pf.liter | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $1.32/pf. liter | pf.liters |
| 2207.10.60 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, For nonbeverage purposes | 2.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (PA) | 20% | — |
| 2207.10.60.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, For nonbeverage purposes, For fuel use | Free | Free | Rate on request | liters |
| 2207.10.60.90 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher, For nonbeverage purposes, Other | Free | Free | Rate on request | liters |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2207.20 | Subheading under Heading 2207 | Compare Subheading 2207.20 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher?
Under WCO Harmonized System 2022 and European Union (TARIC), Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher is classified under HS 2207.10 (Heading 2207, Chapter 22). The representative EU MFN general duty rate is 8.00 %.
How is HS 2207.10 distinguished within Heading 2207 (Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength)?
Heading 2207 covers Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. Subheading 2207.10 specifically isolates Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2207.
What are the primary candidate subheadings related to HS 2207.10?
Related subheadings under Heading 2207 include 2207.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 2207.10 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 2207.10?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
What EU TRACES sanitary and phytosanitary (SPS) controls apply to HS 2207.10?
Food and agricultural goods imported into the EU require pre-notification via TRACES (TRAde Control and Expert System) and a Common Health Entry Document (CHED) presented at a Border Control Post.
How is Import VAT assessed on HS 2207.10 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 2207.10?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 2207.10 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.