HS Code 2208.40 : Rum and other spirits obtained by distilling fermented sugar-cane products
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for rum and other spirits obtained by distilling fermented sugar-cane products is 2208.40. 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 less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
Heading 2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
Subheading .40
.40
Rum and other spirits obtained by distilling fermented sugar-cane products
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
2208400000
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.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2208.40
Receive an automated email notification whenever the European Commission publishes duty rate adjustments or customs notices for 2208.40.
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 Rum and other spirits obtained by distilling fermented sugar-cane products
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 2208.40.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 2208.40 →EU TARIC Declarable Commodity Lines (2208.40)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2208.40 | Rum and other spirits obtained by distilling fermented sugar-cane products | Free | Free | Rate on request | — |
| 2208.40.20.00 | Rum and other spirits obtained by distilling fermented sugar-cane products, In containers each holding not over 4 liters, Valued not over $3 per proof liter | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO) | $1.32/pf. liter | pf.liters |
| 2208.40.40.00 | Rum and other spirits obtained by distilling fermented sugar-cane products, In containers each holding not over 4 liters, Valued over $3 per proof liter | Free | Free | $1.32/pf. liter | pf.liters |
| 2208.40.60.00 | Rum and other spirits obtained by distilling fermented sugar-cane products, In containers each holding over 4 liters, Valued not over 69¢ per proof liter | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (JO) | $1.32/pf. liter | pf.liters |
| 2208.40.80.00 | Rum and other spirits obtained by distilling fermented sugar-cane products, In containers each holding over 4 liters, Valued over 69¢ per proof liter | Free | Free | $1.32/pf. liter | pf.liters |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2208.20 | Subheading under Heading 2208 | Compare Subheading 2208.20 → |
| 2208.30 | Subheading under Heading 2208 | Compare Subheading 2208.30 → |
| 2208.50 | Subheading under Heading 2208 | Compare Subheading 2208.50 → |
| 2208.60 | Subheading under Heading 2208 | Compare Subheading 2208.60 → |
| 2208.70 | Subheading under Heading 2208 | Compare Subheading 2208.70 → |
| 2208.90 | Subheading under Heading 2208 | Compare Subheading 2208.90 → |
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 Rum and other spirits obtained by distilling fermented sugar-cane products?
Under WCO Harmonized System 2022 and European Union (TARIC), Rum and other spirits obtained by distilling fermented sugar-cane products is classified under HS 2208.40 (Heading 2208, Chapter 22). The representative EU MFN general duty rate is 8.00 %.
How is HS 2208.40 distinguished within Heading 2208 (Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages)?
Heading 2208 covers Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages. Subheading 2208.40 specifically isolates Rum and other spirits obtained by distilling fermented sugar-cane products. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2208.
What are the primary candidate subheadings related to HS 2208.40?
Related subheadings under Heading 2208 include 2208.20, 2208.30, 2208.50, 2208.60, 2208.70, 2208.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Rum and other spirits obtained by distilling fermented sugar-cane products 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 2208.40 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 Rum and other spirits obtained by distilling fermented sugar-cane products?
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 2208.40?
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 2208.40?
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 2208.40 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 2208.40?
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 2208.40 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.