HS Code Guide · HS Chapters 16–24
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HS Codes for Food & Beverages

Find the right HS tariff code for wine, olive oil, coffee, chocolate and packaged food — with EU, UK and USA import duty rates.

Food and beverage products fall across HS Chapters 1–24, with packaged and prepared foods primarily in Chapters 16–24. This is one of the most complex areas of customs classification — food is subject not only to import duties but also to phytosanitary controls, health certificates, labelling requirements and alcohol licensing. EU import duties on food vary enormously: olive oil from non-EU countries attracts 12.8%, wine 12.8–32%, chocolate 8%, but many food products from countries with EU trade agreements enter at reduced or zero rates. Intra-EU food shipments require no customs but must still comply with EU food safety labelling regulations.

Common HS Codes for Food & Beverages

Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.

HS CodeProduct descriptionEU dutyUK dutyUSA dutyNotes
2204.21Wine of fresh grapes (bottles up to 2 litres)12.8% + €0.13/litre12.5%Free–6.3¢/litreEU duty rate varies by type
1509.10Virgin olive oil (including extra virgin)12.8%0%5%EU has strict origin labelling rules
0901.21Roasted coffee, not decaffeinated9%0%FreeGreen unroasted coffee: 0% EU duty
1806.32Chocolate and cocoa preparations (solid blocks)8%5%5%Filled chocolates: 1806.31
1601.00Sausages and similar meat products12.8–17.3%varies6.4%Meat products need health certificate
2009.12Frozen concentrated orange juice33%16.6%7¢/litreHigh EU duty on orange juice
2103.20Tomato ketchup and tomato sauces10.9%0%11.6%Prepared sauces
1905.31Sweet biscuits (packaged)9%0%FreeIncludes cookies
2208.40Rum and tafia (spirits)0% + excise0% + exciseFree + exciseSpirits: duty 0% but excise high
2202.10Water (carbonated, flavoured, non-alcoholic)9.6%0%0.2¢/litreMineral and sparkling water
1000.90Wheat — other than durum (bulk grain)Varies (CAP)Varies0.65¢/kgEU Common Agricultural Policy rates
2401.20Partially or wholly stemmed tobacco11.9%Varies350%Tobacco: very high USA tariff

Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.

Import Duty Notes by Market

European Union — Common Agricultural Policy

EU food import duties are complex and governed by the Common Agricultural Policy (CAP). Many agricultural products have variable duties based on the market price (e.g., cereals, sugar, meat). Some products also carry entry-price systems, safeguard clauses, and tariff-rate quotas (TRQs). For complex agricultural products, always use the EU TARIC database and consider a customs broker.

United Kingdom (post-Brexit)

Post-Brexit, the UK set its own UK Global Tariff for food. Many food duties are lower than EU rates — particularly processed foods. However, UK border controls for EU food imports were phased in from 2024, requiring Sanitary and Phytosanitary (SPS) checks on animal products and plants. Food businesses importing from EU now need UK health certificates for many products.

United States

US import duties on most food are relatively low or zero, but some agricultural products face very high rates (tobacco 350%, peanuts 132%). The FDA requires Prior Notice for all food and animal feed imports — must be filed 2–5 days before arrival. Food importers also need FDA registration. USDA FSIS regulates meat, poultry and egg products.

Alcohol & Excise Duties

Beyond customs import duty, alcohol faces separate excise taxes in most countries. UK excise: wine £2.67/bottle (75cl), spirits £28.74/litre of pure alcohol. EU excise: set by each member state. USA: federal excise plus state alcohol licence requirements. Alcohol shipments also require import licences in many countries — not all carriers accept alcohol.

Food Safety & Health Certificates

Many food products require official health or phytosanitary certificates from the exporting country's competent authority. Meat, dairy, fish, and plant-based products typically need EU/UK health certificates. Without correct certificates, food will be detained or destroyed at the border — not returned.

Perishables & Temperature Control

Perishable food requires temperature-controlled shipping. Standard courier services (DHL, UPS, FedEx) do not offer refrigerated transport for standard parcels. Specialist temperature-controlled freight carriers or dry-ice packaging is required. Ensure customs clearance time doesn't exceed the product's shelf life.

Customs Tips for Food & Beverages

Frequently Asked Questions

What is the HS code for wine?

Wine is classified under HS heading 2204. Bottled wine (up to 2 litres): 2204.21. Wine in bulk containers over 2 litres: 2204.29. Sparkling wine (Champagne, Prosecco, Cava): 2204.10. EU import duty on wine from non-EU countries is 12.8–32% plus a per-litre charge. UK: approximately 12.5%. USA: generally free to 6.3¢/litre.

Can I ship food by courier internationally?

Yes, non-perishable packaged food can be shipped by courier internationally. However, perishables (meat, dairy, fresh produce) cannot be shipped via standard courier services — you need temperature-controlled freight. Alcohol requires import licences. Meat and dairy require health certificates. The USA requires FDA Prior Notice for all food imports.

What HS code for olive oil?

Extra virgin and virgin olive oil: 1509.10. Other olive oil: 1509.90. Olive pomace oil: 1510.00. EU import duty from non-EU countries: 12.8%. UK post-Brexit: 0% (reduced from EU rate). USA: 5%.

Can I ship wine from France to Germany by courier?

Yes — intra-EU food and wine shipments (France to Germany, Italy to Spain, etc.) have no customs requirements. However, you must comply with alcohol transport regulations. Most standard couriers (DHL, DPD, GLS) will carry wine within the EU but require you to declare it as alcohol at booking. Check carrier wine policies as some residential services decline alcohol delivery.

What documents are needed to ship food to the UK from Europe?

Post-Brexit (from 2024): EU food exports to the UK require a UK-format commercial invoice with HS codes, plus Sanitary and Phytosanitary (SPS) certificates for animal products (meat, dairy, fish). Plant products also need phytosanitary certificates. The UK Port Health Authority checks these at entry. Non-compliant food shipments are detained or destroyed.

How much duty is charged on chocolate imported to the EU?

Chocolate and cocoa preparations (HS 1806) typically attract 8% EU import duty on the customs value. Chocolate bars over 2kg or in bulk: 8%. Filled chocolates: 8%. White chocolate: 8%. From countries with EU trade agreements (e.g., Switzerland, South Korea, UK-EU TCA reciprocal), reduced rates or 0% may apply. EU VAT (20% France, 22% Italy, etc.) is additionally charged.

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