Whisky / Scotch Whisky — HS Code
Whiskies — Scotch whisky, single malt whisky, in containers of 2 litres or less
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HS Code
2208 — Undenatured ethyl alcohol; spirits, liqueurs and other spirituous beverages
Classification Context
Chapter
Chapter 22 — Beverages, spirits and vinegar
Heading
2208 — Undenatured ethyl alcohol; spirits, liqueurs and other spirituous beverages
Applicable Rule
GRI 1 — whisky is classified under 2208.30 by type and container size
Prior Rulings
EU — EBTI (Binding Tariff Information)
Search EU EBTI databaseUS — CBP CROSS Ruling Database
Search US CBP CROSS rulingsUK — HMRC Trade Tariff
View UK Trade Tariff commodityClassification Notes
Scotch whisky (single malt, blended malt, blended Scotch, grain, single grain) is classified under 2208.30. American whiskey (Bourbon, Tennessee, Rye) is also 2208.30. Irish whiskey and Japanese whisky follow the same heading. MFN duty on spirits is typically zero, but excise duty makes up the largest cost — in the UK, spirits excise is charged per litre of pure alcohol. The US applied a 25% additional tariff on Scotch whisky under Section 232 (steel/aluminium dispute) from 2019 to 2021; this was suspended. Always verify current trade dispute tariffs. Maturation period (12-year, 18-year) and cask type do not affect HS classification.
MFN Duty Rates by Market
European Union
2208.30.32
EU Combined Nomenclature (CN) rate — applies to all 27 EU member states
United States
2208.30.32
US Harmonized Tariff Schedule (HTS) MFN rate — Section 301 tariffs may add to China-origin goods
United Kingdom
2208.30.32
UK Global Tariff (UKGT) — post-Brexit tariff schedule, independent of EU CN
Official Sources & References
WCO HS Nomenclature
World Customs Organisation — the international standard behind all HS codes
wcoomd.org
EU TARIC Database
European Commission integrated tariff — EU Combined Nomenclature (CN) rates
ec.europa.eu
US HTS Schedule (USITC)
United States International Trade Commission — official US Harmonized Tariff Schedule
hts.usitc.gov
UK Global Tariff (HMRC)
His Majesty's Revenue and Customs — UK Trade Tariff post-Brexit
trade-tariff.service.gov.uk
Disclaimer: Duty rates shown are MFN (Most-Favoured-Nation) base rates sourced from live tariff database and verified April 2026. Actual duties may differ based on country of origin, applicable trade agreements (e.g. GSP, CETA, UK-EU TCA), anti-dumping measures, or changes to tariff schedules. Always verify with the official tariff database of the importing country before making customs declarations.
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