HS Code for Wine & Grape Wine (Mexico (SAT / TIGIE))
PRIMARY CLASSIFICATION RESULT (Mexico (SAT / TIGIE))
The HS code for Wine & Grape Wine is 2204.21 (Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding 2 liters or less). The Mexico MFN duty rate is 5.00 %. [Official Source].
Grape wine in containers ≤2L (2204.21), sparkling wine (2204.10).
Wine & Grape Wine (HS 2204.21) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 19.8¢/liter | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 8.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 3.12 ¢/litre | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 14.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | 15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 150.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 8.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 2204.21 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding 2 liters or less | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding 2 liters or less | View 2204.21 → |
| 2204.22 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding more than 2 liters but not more than 10 liters | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding more than 2 liters but not more than 10 liters | View 2204.22 → |
| 2204.10 | Sparkling wine | Sparkling wine | View 2204.10 → |
Official Primary Sources & Authority References
SNICE Portal TIGIE ↗
Secretaría de Economía official TIGIE tariff schedule and Fracciones for Wine & Grape Wine.
SAT Comercio Exterior ↗
Servicio de Administración Tributaria official customs portal and consulta criteria.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Wine & Grape Wine Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Wine & Grape Wine?
The primary 6-digit Harmonized System (HS) code for Wine & Grape Wine is HS 2204.21 (Other wine; grape must with fermentation prevented or arrested by the addition of alcohol, In containers holding 2 liters or less).
What is the Mexico (SAT / TIGIE) general import duty for Wine & Grape Wine?
Under the 2026 SAT TIGIE Customs Tariff (NICO), representative MFN general duty rates for Wine & Grape Wine under HS 2204.21 are 5.00 %.
Are there alternative candidate subheadings for Wine & Grape Wine?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 220421, 220422, 220410.
What mandatory import documents are required for Wine & Grape Wine?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Wine & Grape Wine?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Wine & Grape Wine?
Import fees are assessed on entered customs value under destination regulations.
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