2204 21 In containers holding 2 litres or less
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: › Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: › In containers holding 2 litres or less:
Duty rate for goods from outside the EU
No duty rate is set for this code.
Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.
Import VAT, standard rate
- Netherlands: 21%
- Germany: 19%
- France: 20%
- Belgium: 21%
Standard rate. A reduced rate can apply to some goods.
Codes below this level
- 2204 21 06 With a protected designation of origin (PDO)
- 2204 21 07 With a protected geographical indication (PGI)
- 2204 21 08 Other varietal wines
- 2204 21 09 Other
- 2204 21 11 Alsace
- 2204 21 12 Bordeaux
- 2204 21 13 Bourgogne (Burgundy)
- 2204 21 17 Val de Loire (Loire Valley)
- 2204 21 18 Mosel
- 2204 21 19 Pfalz
- 2204 21 22 Rheinhessen
- 2204 21 23 Tokaj
- 2204 21 24 Lazio (Latium)
- 2204 21 26 Toscana (Tuscany)
- 2204 21 27 Trentino, Alto Adige and Friuli
- 2204 21 28 Veneto
- 2204 21 31 Sicilia
- 2204 21 32 Vinho Verde
- 2204 21 34 Penedés
- 2204 21 36 Rioja
- 2204 21 37 Valencia
- 2204 21 38 Other
- 2204 21 42 Bordeaux
- 2204 21 43 Bourgogne (Burgundy)
- 2204 21 44 Beaujolais
- 2204 21 46 Vallée du Rhône
- 2204 21 47 Languedoc-Roussillon
- 2204 21 48 Val de Loire (Loire Valley)
- 2204 21 61 Sicilia
- 2204 21 62 Piemonte (Piedmont)
- 2204 21 66 Toscana (Tuscany)
- 2204 21 67 Trentino and Alto Adige
- 2204 21 68 Veneto
- 2204 21 69 Dão, Bairrada and Douro
- 2204 21 71 Navarra
- 2204 21 74 Penedés
- 2204 21 76 Rioja
- 2204 21 77 Valdepeñas
- 2204 21 78 Other
- 2204 21 79 White
- 2204 21 80 Other
- 2204 21 81 White
- 2204 21 82 Other
- 2204 21 83 White
- 2204 21 84 Other
- 2204 21 85 Madeira and Setubal muscatel
- 2204 21 86 Sherry
- 2204 21 87 Marsala
- 2204 21 88 Samos and Muscat de Lemnos
- 2204 21 89 Port
- 2204 21 90 Other
- 2204 21 91 Other
- 2204 21 93 White
- 2204 21 94 Other
- 2204 21 95 White
- 2204 21 96 Other
- 2204 21 97 White
- 2204 21 98 Other
Notes of the nomenclature
Section IV: Note
1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
Chapter 22: Notes
1. This chapter does not cover:
(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; or
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.
3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Chapter 22: Subheading note
1. For the purposes of subheading 220410, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.
Chapter 22: Additional notes
1. Subheading 22021000 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2. For the purposes of headings 2204 and 2205 and subheading 22060010:
(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.
3. For the purposes of subheading 22043010, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4. For the purposes of subheadings 220421, 220422 and 220429:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
B. (a)the presence in the products of subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
(b) the above rules do not apply to products of subheadings 22042123 and 22042233.
5. Subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 shall be taken to include:
(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
(b) wine fortified for distillation, that is to say, a product:
(c) liqueur wine, that is to say, a product:
6. For the purposes of subheadings 220410, 220421, 220422 and 220429:
(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
7. For the purposes of subheadings 22043092 and 22043096, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9. For the purposes of subheading 22060010, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10. For the purposes of subheadings 22060031 and 22060039, the following are regarded as ‘sparkling’:
11. For the purposes of subheadings 22090011 and 22090019, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
12. Subheading 220720 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
13. For the purposes of subheadings 22029911 and 22029915, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6,25.
Indicative only. The binding ruling comes from customs.
Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).
European Commission data, reused under Commission Decision 2011/833/EU.
Two questions about your own operation
How many of your articles sit in a pick location they empty less than once a month?
Part one: Laying out a warehouse does not start with the racking
After your last integration, how many systems hold a stock quantity for the same item? Name them.