Chapter 22 · Beverages, spirits and vinegar · Section 4
HS Code 2208.40
Rum and other spirits obtained by distilling fermented sugar-cane products
Heading 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages
US HTS + UK Tariff v4.0.1633 · updated 2026-10-21 · sources
Rates on this page are the official published schedule rates, shown for information. This is not a customs ruling: preference programs, Section 232/301 surcharges and per-shipment fees can change what you actually pay.
United States - HTS lines under 2208.40
Source: official Harmonized Tariff Schedule (USITC). "General" is the normal-trade-relations rate; "Special" lists preference programs; "Other" is the column-2 rate. Additional Section 232/301 duties may apply on top.
| HTS code | Description | General | Special | Other | Unit |
|---|---|---|---|---|---|
| 2208.40.20 |
In containers each holding not over 4 liters > Valued not over $3 per proof liter |
23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (JO) | $1.32/pf. liter | pf.liters |
| 2208.40.40 |
In containers each holding not over 4 liters > Valued over $3 per proof liter |
Free | - | $1.32/pf. liter | pf.liters |
| 2208.40.60 |
In containers each holding over 4 liters > Valued not over 69¢ per proof liter |
23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (JO) | $1.32/pf. liter | pf.liters |
| 2208.40.80 |
In containers each holding over 4 liters > Valued over 69¢ per proof liter |
Free | - | $1.32/pf. liter | pf.liters |
Estimate the US duty runs in your browser · no caps
Enter the customs value (and quantity, when a rate is per-unit) to estimate the general-rate duty per HTS line. Estimates exclude Section 232/301 surcharges, MPF/HMF and fees. Not a customs ruling.
European Union - CN codes under 2208.40
Source: EU Combined Nomenclature (Eurostat, © European Union, reused per Decision 2011/833/EU). Duty rates and measures live in TARIC; each code links to the official consultation.
| CN code | Description | |
|---|---|---|
| 2208 40 99 | Other | EU duty (TARIC) → |
| 2208 40 11 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | EU duty (TARIC) → |
| 2208 40 91 | Of a value exceeding € 2 per litre of pure alcohol | EU duty (TARIC) → |
| 2208 40 39 | Other | EU duty (TARIC) → |
| 2208 40 31 | Of a value exceeding € 7,9 per litre of pure alcohol | EU duty (TARIC) → |
| 2208 40 51 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | EU duty (TARIC) → |
| 2208 40 00 | Rum and other spirits obtained by distilling fermented sugar-cane products | EU duty (TARIC) → |
United Kingdom - commodity codes under 2208.40
Source: UK Integrated Online Tariff (Open Government Licence v3.0). Declarable 10-digit codes go on the customs declaration; check the official page for the current duty and VAT measures.
| Commodity code | Description | |
|---|---|---|
| 2208 40 00 00 | Rum and other spirits obtained by distilling fermented sugar-cane products | UK duty & VAT → |
| 2208 40 11 00 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | UK duty & VAT → |
| 2208 40 31 00 | Of a value exceeding 6.60 GBP per litre of pure alcohol | UK duty & VAT → |
| 2208 40 39 00 | Other | UK duty & VAT → |
| 2208 40 51 00 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | UK duty & VAT → |
| 2208 40 91 00 | Of a value exceeding 1.60 GBP per litre of pure alcohol | UK duty & VAT → |
| 2208 40 99 00 | Other | UK duty & VAT → |
Nearby codes in heading 2208
The subheadings immediately before and after 2208.40 in chapter 22.
Sources: U.S. International Trade Commission, Harmonized Tariff Schedule (public domain) · EU Combined Nomenclature © European Union, Eurostat (Decision 2011/833/EU) · UK Integrated Online Tariff, contains public sector information licensed under the Open Government Licence v3.0. Data refreshed weekly. Details on About & Data Sources.
Frequently asked questions
Common questions about HS code 2208.40.
What is HS code 2208.40?
HS code 2208.40 covers: Rum and other spirits obtained by distilling fermented sugar-cane products. It belongs to chapter 22 (Beverages, spirits and vinegar) of the Harmonized System.
What is the US import duty for HS code 2208.40?
The US general (normal trade relations) rates under this subheading range: Free +. Preference programs and Section 232/301 surcharges can change the effective rate; see the HTS lines for detail.
What is the UK commodity code for 2208.40?
The UK extends 2208.40 to 7 declarable 10-digit commodity codes, starting with 2208400000. The full code goes on the UK customs declaration.