HS Code Guide · Chapter 22
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HS Codes for Wine & Spirits

Portugal's most iconic exports — Vinho Verde, Alentejo reds, Port Wine and ginjinha — with specific HS codes, excise duty rules and geographically protected status

Chapter 22 (Beverages, spirits and vinegar) covers wine, beer, spirits, cider and other fermented beverages along with vinegar. Portugal is one of Europe's most significant wine exporters — Port Wine (vinho do Porto), Vinho Verde, Alentejo wines, Dão, Douro and Setúbal wines are all Protected Designations of Origin (PDO). Portuguese spirits include ginjinha (cherry liqueur), medronho (arbutus fruit spirit), aguardente and moscatel liqueurs. Alcohol imports are subject to both customs duties and excise duties in all countries — the excise element often exceeds the customs duty significantly.

Common HS Codes for Wine & Spirits

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
2204.10Sparkling wine (includes Champagne, Cava, Prosecco, Espumante)Free (intra-EU)5.6%Free–19.8¢/litrePortuguese espumante classifies here. Specify if PDO-certified (e.g., Espumante Bairrada). UK excise £2.67/bottle from Feb 2023.
2204.21Still wine in containers ≤2 litres (bottles)Free (intra-EU)5.6%Free–6.3¢/litreStandard 75cl wine bottle classification. Most retail wine exports use this code. Specify PDO/PGI designation in customs documents.
2204.22Still wine in containers 2–10 litres (bag-in-box, demi-john)Free (intra-EU)5.6%Free–6.3¢/litre3L and 5L bag-in-box wine — increasingly popular in Nordic markets (Norway, Sweden, Finland)
2204.29Still wine in containers >10 litres (bulk wine)Free (intra-EU)5.6%Free–6.3¢/litreBulk wine export in IBC or flexitank — common for branded wine production in destination markets
2205Vermouth and other flavoured wines of fresh grapesFree (intra-EU)5.6%8.4¢/litreMoscatel de Setúbal (fortified and flavoured), vermouth, aromatised wines
2206Other fermented beverages (cider, perry, mead, sake)Free (intra-EU)VariesFree–6.3¢/litrePortuguese cider (sidra), honey mead, and other fermented non-grape beverages
2208.20Spirits obtained by distilling grape wine or marc (brandy, aguardente, grappa)Free (intra-EU)5.6%Free–5%Portuguese aguardente vínica, bagaceira. Brandy de Jerez (Spanish) and Armagnac (French) also here.
2208.40Rum and other spirits from fermented sugar-cane productsFree (intra-EU)5.6%FreeRum — less common Portuguese export but relevant for sourcing Atlantic island products (Madeira produces some rum)
2208.60VodkaFree (intra-EU)5.6%Free–3.1%Vodka — not a traditional Portuguese spirit but occasionally produced. CEE grain-based vodka is classified here.
2208.70Liqueurs and cordialsFree (intra-EU)5.6%Free–5%Ginjinha (cherry liqueur), beirão, licor beirão, medronho liqueur, moscatel spirit — Portugal's traditional liqueurs classify here.
2208.90Other spirits (whisky, gin, Port Wine, Madeira, Setúbal)Free (intra-EU)5.6%FreePort Wine (vinho do Porto) and Madeira classify here as fortified wines with spirits added. Note: 2208.90.11 is Port Wine specifically.

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

EU (intra-EU)

No customs duty on wine and spirits within the EU. However, each EU member state applies national excise duty on alcohol consumption. For cross-border duty-paid sales, Portuguese wine sold to German consumers carries German excise rates (Germany: no wine excise — unique EU exception; beer and spirits taxed). France: wine 3.92 €/hl. Finland: high — wine 338 €/hl.

UK post-Brexit

UK applies 5.6% customs duty on EU wine (removed preferential rate post-Brexit). UK excise: wine £2.67/bottle (still, 12.5% ABV, 75cl) from February 2023. Spirits: £28.74/litre of pure alcohol. UK is Portugal's second-largest wine export market by volume — these costs significantly changed the commercial landscape for Portuguese wine exporters.

USA

USA applies low customs duty on wine (0–19.8¢/litre depending on type and container). However, federal excise: wine 17–67¢/gallon. State excise varies enormously. All imports must go through a licensed US importer/distributor. USA is the world's largest wine market by value — a huge opportunity with the right importer.

Canada

Canada applies modest customs duty (varies by province and product), but provincial Liquor Control Board mark-ups of 50–110% make Canadian alcohol retail prices very high. Port Wine and high-quality Portuguese reds perform well at the premium segment. All imports through provincial LCBs.

China

China: 14–30% import duty on wine + 10% Consumption Tax + 13% VAT — total effective cost adds 40–55% to the landed price. Despite this, China is a major wine import market (5th globally by value). Portuguese premium wines, particularly Douro reds and Port Wine, are well-positioned in China's premium tier.

Brazil

Brazil: wine import taxes are among the highest globally. Total effective tax: import duty 27% + IPI 15% + PIS/COFINS ~9.25% + ICMS 25–31% (state-level). Total tax burden can exceed 100% of invoice value. Despite this, Brazil's premium wine market is significant, particularly in São Paulo.

Customs Tips for Wine & Spirits

Frequently Asked Questions

What HS code does Port Wine use?

Port Wine (Vinho do Porto) is classified under HS 2208.90.11 (the specific sub-heading for Port Wine) within heading 2208.90 (other spirits and liqueurs). Port Wine is fortified with grape spirit during fermentation, placing it in Chapter 22 alongside spirits rather than with still wines (2204). Always use the 2208.90.11 code specifically for Port Wine exports to trigger correct tariff treatment and PDO recognition in destination country customs systems.

Why is UK wine duty so high after Brexit?

Pre-Brexit, EU wine entered the UK at 0% customs duty under the EU single market. Post-Brexit under the UK-EU Trade and Cooperation Agreement (TCA), wine no longer has preferential tariff treatment, so standard UK MFN rates apply: 5.6% for wine in bottles. UK domestic excise duty (not related to Brexit) also applies: as of February 2023, £2.67 per standard 75cl bottle of still wine at 12.5% ABV. Combined, these increased the landed cost of Portuguese wine in the UK by 5–10% compared to the pre-Brexit regime — a significant commercial shift.

How do I export Port Wine with PDO certification?

Port Wine exports require IVDP (Instituto dos Vinhos do Douro e do Porto) certification. The process: (1) Submit the wine to IVDP for analytical and organoleptic certification (minimum 6 months before the first commercial release). (2) Upon approval, IVDP issues numbered certification seals (selos de garantia) applied to each bottle neck. (3) For export, obtain a Certificate of Origin from IVDP. (4) Include the IVDP seal reference, PDO 'Vinho do Porto' designation, and Certificate of Origin number on your commercial invoice. Without these, the wine cannot be labelled Port Wine in any market — a legal requirement under EU GI protection.

Can I ship wine directly to consumers in the USA?

No — US federal law (the Alcohol Administration Act) requires all imported alcohol to have a licensed US importer (TTB-licensed). Additionally, each US state has its own distribution laws. Most states require a three-tier system: producer → importer/distributor → retailer → consumer. Direct-to-consumer (DTC) wine shipping from Portugal to US consumers without a licensed US importer is illegal. Some states (California, Oregon, Washington) allow DTC shipping from out-of-state producers with appropriate licensing, but cross-border (international) DTC is almost universally prohibited.

How should I describe wine on a commercial invoice?

A wine commercial invoice should include: HS code (e.g., 2204.21 for still wine in 75cl bottles), product name and PDO/PGI designation (e.g., 'Douro DOC Red Wine 2022'), number of bottles and total volume in litres, alcohol by volume percentage (%ABV), declared value per case or per bottle in EUR, country of origin (Portugal), IVDP/CVRVV/other certification reference, lot number and vintage year. For excise purposes, the %ABV and volume are critical — destination country excise is calculated on these values.

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