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 Thailand (Thai Customs), the representative MFN general duty rate is 60% [Thai Customs Department].
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
Thailand (Thai Customs Tariff 2026)
2208.40.00.00
MODULE 5: THAILAND IMPORT DUTY & TAX BREAKDOWN
Customs Duty (อากรขาเข้า)
60%
WTO MFN Rate
Import VAT
7.00 %
CIF + Duty Base
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2208.40
Receive an automated email notification whenever USITC or CBP 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: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal 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 |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
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: Thai Customs Advance Tariff Ruling
Legally binding advance classification rulings issued by Thai Customs Department for HS 2208.40.
Query official Thai Customs portal:
Search Official Thai Customs Portal for 2208.40 →Thailand Declarable Tariff Items (2208.40)
National line-level (8/10-digit) detail for Thailand (Thai Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: 60%. Confirm the full national commodity code at the official source (Thai Customs Department).
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
Thai Customs Department ↗
Official Thai customs tariff schedule and general duty (อากรขาเข้า) rates.
Thai Customs Advance Tariff Ruling System ↗
Thai Customs Department binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Thailand (Thai Customs) general duty for Rum and other spirits obtained by distilling fermented sugar-cane products?
Under WCO Harmonized System 2022 and Thailand (Thai Customs), Rum and other spirits obtained by distilling fermented sugar-cane products is classified under HS 2208.40 (Heading 2208, Chapter 22). The representative TH MFN general duty rate is 60%.
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?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2208.40 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Rum and other spirits obtained by distilling fermented sugar-cane products?
Commercial shipments of Rum and other spirits obtained by distilling fermented sugar-cane products with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2208.40?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 2208.40?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What is the import VAT rate for HS 2208.40 in Thailand?
Thailand assesses a standard 7% Value-Added Tax (VAT) on imports, calculated on CIF value + statutory customs duty (อากรขาเข้า).
What is Thailand's de minimis duty-free threshold?
Thailand's de minimis threshold for express parcel imports is THB 1,500 total CIF value. Consignments under this threshold enter duty-free and tax-free.
Which agency regulates customs clearance and advance rulings in Thailand?
Customs declarations and binding advance tariff classification rulings are administered by the Thai Customs Department.
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