HS Codes for Food & Beverages

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.

How do I find the correct HS code for a food or beverage product?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and search by product keyword or browse Chapters 1–24. Key rule: fresh or unprocessed products are in early chapters (Chapter 2 for meat, Chapter 7 for vegetables), processed and prepared foods are in Chapters 16–21, and beverages are in Chapter 22. The product's processing state, ingredients and primary composition determine classification. For composite food products such as sauces and mixed preparations, the essential character rule (ingredient with greatest weight or most important function) determines the heading. For complex products, request a Binding Tariff Information (BTI) ruling.

What happens if food is declared under the wrong HS code at customs?

Food misclassification has both duty and food safety consequences. If a product is declared under a code that does not trigger mandatory SPS (Sanitary and Phytosanitary) checks, the shipment may bypass required health controls — a serious regulatory failure. Customs authorities treat food HS code errors seriously given food safety implications. Post-clearance duty demands with penalties follow incorrect classification. Repeated food HS code errors trigger enhanced examination on future shipments. If misclassification is used deliberately to avoid SPS controls, it constitutes regulatory fraud with potential criminal liability.

How does country of origin affect import duty on food?

Country of origin is central to food import duty. The EU has comprehensive trade agreements giving preferential food duty rates: Moroccan fruit and vegetables at 0% under the EU-Morocco Association Agreement, Canadian meat and dairy under CETA, South Korean processed foods under the EU-Korea FTA, and Tunisian olive oil at reduced rates. Food from the USA, Brazil and China faces full EU MFN rates — often 12–33%. Geographical Indications (GI) such as Parmigiano-Reggiano additionally interact with origin rules, as only products from the protected region can use the protected name in EU markets regardless of duty rates.

Are there anti-dumping duties on food products from China in the EU?

The EU maintains anti-dumping duties on certain Chinese food-related products, including preserved mushrooms and some citrus preparations. Agricultural safeguard clauses in EU trade agreements can also trigger additional duties when import volumes exceed seasonal thresholds. For most mainstream food categories — chocolate, coffee, packaged goods, wine — EU anti-dumping duties on food from China are not currently active. However, EU product safety and labelling enforcement for Chinese food is intensive, and non-compliant products are regularly withdrawn from EU sale.

How does the EU-UK TCA affect food trade between the EU and UK?

EU-origin processed foods enter the UK at 0% customs duty under the TCA (subject to Rules of Origin), and UK-origin food enters the EU at 0%. However, SPS checks are mandatory for animal products, dairy and fresh produce on both sides regardless of preferential tariff treatment. UK health certificates (Export Health Certificates) are required for UK animal product exports to the EU. EU SPS certificates are required for EU exports of animal products to the UK. The non-tariff SPS documentation burden — not the tariff — is the dominant post-Brexit challenge for EU-UK food trade.

What import licences or permits are required for food imports?

Many food categories require specific licences or registrations beyond standard customs clearance. Alcohol requires a TTB importer licence in the USA and alcohol import licences in most countries. Meat and animal products require veterinary import licences in most markets. Organic food requires recognition of the exporting country's organic certification authority under EU Organic Regulation. Novel foods require EU Novel Food authorisation if the ingredient has no history of EU consumption before 1997. Processed foods with health claims must comply with EU Regulation 1924/2006 on permitted claims. Research destination-country requirements thoroughly before any commercial food shipment.

What is the difference between 6-digit, 8-digit and 10-digit HS codes for food?

The 6-digit HS code (e.g., 2204.21 for bottled wine) identifies the product internationally. EU CN8 extends to 8 digits (e.g., 2204.21.06 for wine below 13% ABV in bottles) for duty assessment under the Common Agricultural Policy. TARIC 10-digit codes add specific EU measures — anti-dumping duties, tariff-rate quotas, seasonal entry prices for fruit and vegetables. The EU food sector makes particularly heavy use of 10-digit TARIC codes due to the complexity of CAP measures. Always use the full 10-digit TARIC code when working with EU agricultural imports to ensure all applicable measures are captured.

What IOSS and de minimis rules apply to food sold via e-commerce to EU customers?

EU IOSS (Import One-Stop Shop) applies to non-EU sellers shipping food to EU consumers in parcels under €150 CIF value — allowing VAT collection at point of sale. Customs duty on most food is waived under the €150 de minimis threshold. Most fresh and perishable food cannot practically be shipped by low-value courier due to SPS requirements and temperature controls. Packaged non-perishable food — chocolates, specialty olive oil in small bottles, artisan biscuits, coffee — is the most viable e-commerce food category. Food parcels above €150 attract full EU customs duty and import VAT at the border.

What are common HS code misclassification mistakes for food products?

Common food misclassification errors include: (1) Flavoured or infused olive oil classified under plain olive oil (1509) rather than prepared sauces or condiments (2103) — the essential character test determines which applies. (2) Dietary supplements with plant extracts classified as food (Chapter 21) when therapeutic claims make them Chapter 30 pharmaceuticals — a significant regulatory distinction. (3) Ice cream classified under Chapter 4 dairy rather than Chapter 21 food preparations. (4) Energy drinks misclassified as fruit juice (2009) rather than non-alcoholic beverages (2202). Each misclassification significantly affects the duty rate and required import documentation.