Commodity information for 2204101100

This information is for 2 March 2021.

Overview

Import

The commodity code for importing is 2204101100.

Goods are subject to Value added tax (20.00 %).

Importing from outside the UK is subject to a third country duty of 26.00 GBP / hl unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 22041011.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover:
    • (a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
    • (b) sea water (heading 2501);
    • (c) distilled or conductivity water or water of similar purity (heading 2853);
    • (d) acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);
    • (e) medicaments of heading 3003 or 3004; or
    • (f) perfumery or toilet preparations (Chapter 33).
  • 2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20°C.

  • 3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

  • 1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bar.

Additional chapter notes

  • 1. Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
  • 2. For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
    • (a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
    • (b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20°C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
    • (c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
    • (d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
    • (e) ‘% vol’ is the symbol for alcoholic strength by volume.
  • 3. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1% vol and less than three-fifths of its total alcoholic strength by volume.

  • 4. For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
    • A. ‘‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions do not volatilise.
    • The total dry extract must be determined with the densimeter at 20°C.

    • B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
      • 1. products of an actual alcoholic strength by volume of not more than 13% vol: 90g or less of total extract per litre;
      • 2. products of an actual alcoholic strength by volume of more than 13% vol but not more than 15% vol: 130g or less of total dry extract per litre;
      • 3. products of an actual alcoholic strength by volume of more than 15% vol but not more than 18% vol: 130g or less of total dry extract per litre;
      • 4. products of an actual alcoholic strength by volume of more than 18% vol but not more than 22% vol: 330g or less of total dry extract per litre.
  • Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98, 2204 22 98 and 2204 29 98;

    • (b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33.
  • 5. Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:

    • (a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
      • - having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol. and
      • - obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8.5% vol. of a product derived from the distillation of wine;
    • (b) wine fortified for distillation, that is to say a product:
      • - having an actual alcoholic strength by volume of not less than 18% vol. but not more than 24% vol.
      • - obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86% vol. and
      • - having a maximum volatile acidity of 1.5g/l, expressed as acetic acid;
    • (c) liqueur wine, that is to say, a product:
      • - having a total alcoholic strength by volume of not less than 17.5% vol. and an actual alcoholic strength by volume of not less than 15% vol. but not more than 22% vol. and
      • - obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12% vol,
      • - by freezing, or
      • - by the addition during or after fermentation:
      • - of a product derived from the distillation of wine, or
      • - of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing in the register provided for by Article 104 of Regulation (EU) No 1308/2013 and for which such practise is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
      • - of a mixture of these products.
  • However, certain liqueur wines with a designation of origin or with a geographical indication appearing in the register provided for by Article 104 of Regulation (EU) No 1308/2013 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

  • 6. For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
    • (a) wines with a protected designation of origin (PDO) and wines with a protected geographical indication (PGI) are wines which comply with the provisions of the UK equivalent of Articles 93 to 108 of Regulation (EU) No 1308/2013;
    • (b) varietal wines are wines which comply with the provisions of the UK equivalent of Article 120 of Regulation (EU) No 1308/2013;
    • (c) wines produced in the European Union are wines which comply with the provisions of the UK equivalent of Regulation (EU) No 1308/2013 and the provisions of the UK equivalent of Article 45 of Regulation (EU) 33/2019.
  • 7. For the purposes of subheadings 2204 30 92 and 2204 30 96 ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine) at a temperature of 20C is not less than 50.9%.

  • 8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7% vol shall be regarded as products of heading 2205.

  • 9. For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

  • 10. For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
    • - fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
    • - fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 C.
  • 11. For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60g/l, expressed as acetic acid.

  • 12. Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
    • (a) automotive petrol (conforming to EN 228);
    • (b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
    • (c) methyl tert-butylether (MTBE);
    • (d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
    • (e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
    • (f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
  • The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.

  • 13. For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in (the UK equivalent of points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009), by the factor of 6.25.

  • 14. For the purposes of this chapter, “agricultural products” means:
    • goods of chapters 1 to 4, 6 to 12, 16 and 23 of the classification;
    • goods of headings 0504, 0515, 1501, 1502, 1503, 1504, 1507, 1512, 1513, 1517, 1701, 1702, 1703, 1705, 1801, 1802, 2204, 2205, 2207, 2210, 2401, 2501, 5410 and 5701 of the classification;
    • pectin;
    • ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in the three bullet points above, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages.

Section notes

In this section the term “pellets` means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Measures and restrictions for importing into the UK under the UKGT

This information is for 2 March 2021.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax 20.00 % 01/06/2020 03020
Third country duty 26.00 GBP / hl 01/01/2021
Supplementary unit l 01/01/2008
Excises Additional code: X411 EXCISE - FULL, 411, SPARKLING WINE OF FRESH GRAPE, 8.5% AND ABOVE, BUT NOT EXCEEDING 15% 3.8115 GBP / l 01/02/2019 01411
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Import control of organic products Conditions 01/01/2021 CD808
Restriction on entry into free circulation Conditions 01/01/2021 Footnotes
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Egypt (EG) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Iceland (IS) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Moldova (MD) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Singapore (SG) Tariff preference 0.00 % 01/01/2021
South Korea (KR) Tariff preference 0.00 % 01/01/2021
Vietnam (VN) Tariff preference 0.00 % 01/01/2021
Israel (IL) Preferential tariff quota Order No: 051380  0.00 % 01/01/2021
(31/12/2021)
North Korea (KP) Import control on luxury goods Conditions 01/01/2021
Switzerland (CH) Restriction on entry into free circulation Conditions 01/01/2021 Footnotes
United States (US) Restriction on entry into free circulation Conditions 01/01/2021 Footnotes
Footnotes
Code Description
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

This information is for 2 March 2021.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)
Footnotes
Supplementary unit l 01/01/2008
North Korea (KP) Export control on restricted goods and technologies Conditions 01/01/2021 EX008
Footnotes
Code Description
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Restriction on entry into free circulation for All third countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
  100.00 l Entry into free circulation allowed
C014 Other certificates: V I 1 document Entry into free circulation allowed
C015 Other certificates: V I 2 extract Entry into free circulation allowed
  Condition not fulfilled The entry into free circulation is not allowed

Restriction on entry into free circulation for All third countries

Code Description
CD519

Entry into free circulation is subject to the presentation of a V I 1 document or a V I 2 extract issued in accordance with Regulation (EU) 2018/273

CD522

No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).

Value added tax for All countries

Code Description
03020

UK VAT standard rate

Excises for All countries

Code Description
01411

UK tax type 411, SPARKLING WINE OF FRESH GRAPE, 8.5% AND ABOVE, BUT NOT EXCEEDING 15%

Additional code

Measure: Excises

Code Description code
X411 EXCISE - FULL, 411, SPARKLING WINE OF FRESH GRAPE, 8.5% AND ABOVE, BUT NOT EXCEEDING 15%

Import control of organic products for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C644 Other certificates: Certificate of inspection for organic products Import/export allowed after control
Y929 Particular provisions: Goods not concerned by Regulation (EC) No 834/2007 (organic products) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control of organic products for All countries

Code Description
CD808

If goods bear a reference to organic production in the labelling, advertising or accompanying documents, the declarant has to present the certificate of inspection C644 as referred to in the Article 33(1)(d) of the Regulation (EC) No 834/2007 (equivalent products). If the goods are not equivalent products, code Y929 must be declared.
Without prejudice to any measures or actions taken in accordance with Article 30 of Regulation (EC) No 834/2007 and/or Article 85 of Regulation (EC) No 889/2008, the release for free circulation in the Community of products not in conformity with the requirements of that Regulation shall be conditional on the removal of references to organic production from the labelling, advertising and accompanying documents.

Restriction on entry into free circulation for Switzerland

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
  100.00 l Entry into free circulation allowed
C652 Other certificates: Accompanying documents for the carriage of wine products Entry into free circulation allowed
  Condition not fulfilled The entry into free circulation is not allowed

Restriction on entry into free circulation for Switzerland

Code Description
CD522

No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).

CD523

Imports into the Community of wine-sector products originating in Switzerland shall be subject to presentation of the accompanying document (Decision No 1/2005 of 25/02/2005 (2005/394/EC) OJ L 131).

Import control on luxury goods for North Korea

Y: Other conditions
Document code Requirement Action
Y945 Particular provisions: Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) Import/export allowed after control
Y946 Particular provisions: Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) Import/export allowed after control
  No document provided Import/export not allowed after control

Restriction on entry into free circulation for United States

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
  100.00 l Entry into free circulation allowed
C652 Other certificates: Accompanying documents for the carriage of wine products Entry into free circulation allowed
  Condition not fulfilled The entry into free circulation is not allowed

Restriction on entry into free circulation for United States

Code Description
CD522

No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).

CD524

Wine originating in the United States can be imported into the Community if it is accompanied by the certification document "commercial document to accompany wine products originating in the United States of America" (Agreement between EC and USA on trade of wine, Article 9 and Annex III a - OJ L 87 of 24/03/2006)

Export control on restricted goods and technologies for North Korea

B: Presentation of a certificate/licence/document
Document code Requirement Action
C052 Other certificates: Export authorisation for restricted goods and technologies Import/export allowed after control
Y999 Particular provisions: Goods for which a licence is not required Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on restricted goods and technologies for North Korea

Code Description
EX008

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Last updated: 1 March 2021 View latest amendments