Chapter 22 covers beverages, spirits and vinegar, including water (including mineral water and aerated water), alcoholic beverages, vinegar and substitutes for vinegar. However, this chapter does not include undenatured ethanol with an alcohol content exceeding 80% (classified under 2207) and denatured ethanol (classified under 2207). This chapter mainly divides tariff headings based on alcohol concentration and use, and is the dividing chapter between food and beverages and chemical products. Heading 2207 covers undenatured ethanol (alcohol content ≥80%), denatured ethanol (any alcohol content) and other alcohol. Undenatured ethanol refers to ethanol without denaturants added, which can be directly used for drinking or industrial purposes; denatured ethanol refers to ethanol with denaturants added, which is not potable. This heading is the core classification node for ethanol products. First 2 digits 22: Chapter 22 Beverages, spirits and vinegar. Digits 3-4: 07: Heading 2207, specifically referring to undenatured ethanol (alcohol concentration ≥80% by volume) and denatured ethanol (any concentration). Digits 5-6: 10: Subheading 2207.10, referring only to undenatured ethanol (alcohol concentration ≥80%). Therefore, 220710 specifically refers to ethanol without denaturants added and with an alcohol volume concentration of not less than 80%. The goods are undenatured ethanol with an alcohol concentration ≥80%, which conforms to the description of 2207.10. If the concentration is <80%, it should be classified under 2208 (undenatured ethanol, any concentration); if denaturants have been added, it should be classified under 2207.20. Therefore, 220710 is the exclusive code for undenatured high-concentration ethanol.

Product Name: The declared product name should accurately reflect the product attributes, such as "undenatured ethanol" or "absolute ethanol". Composition Content: Indicate the ethanol content (volume percentage) and water and other impurity content, and specify whether denaturants have been added. Alcohol Concentration: Alcohol concentration by volume must clearly state whether it is ≥80%, which is the key to classification under 220710. Whether Denatured: Declare whether denaturants (such as methanol, pyridine, etc.) have been added; if undenatured, classify under 220710. Packaging Specifications: Indicate the packaging type (such as drums, cans, tank cars) and net weight, which affects transportation and regulatory conditions. Use: Explain the specific use, such as industrial solvent, fuel, pharmaceutical raw material, etc., to assist classification. Brand Type: Fill in the brand type according to customs requirements (no brand, domestic independent brand, foreign brand, etc.). Product Name: Undenatured ethanol; Composition Content: Ethanol 99.5% (volume ratio), water 0.5%; Alcohol Concentration: 99.5% vol; Whether Denatured: Undenatured; Packaging Specifications: 200L iron drum, net weight 160kg/drum; Use: Industrial solvent; Brand Type: No brand. Failure to specify whether the alcohol concentration is ≥80%, resulting in incorrect classification under 2208. Confusing the denaturation status and declaring denatured ethanol as undenatured. Incorrect concentration unit, using mass percentage instead of volume percentage.

Core classification basis: 1) Whether the alcohol volume concentration is ≥80%; 2) Whether denaturants have been added. Undenatured with concentration ≥80% is classified under 220710; undenatured but concentration <80% is classified under 2208; denatured (any concentration) is classified under 220720. It should also be noted that if ethanol is used for beverage manufacturing, it may still be classified under 2207 even if the concentration is ≥80%, but if it has been prepared into a beverage, it is classified under 2208. 220720 Denatured ethanol: 220720 covers denatured ethanol of any concentration, while 220710 is limited to undenatured ethanol with concentration ≥80%. The difference lies in whether denaturants have been added. 220890 Other undenatured ethanol (concentration <80%): 220890 is classified under 2208 and applies to undenatured ethanol with alcohol concentration <80%, such as baijiu, edible alcohol, etc. 220710 Undenatured ethanol (concentration ≥80%): This code requires both conditions: undenatured and concentration ≥80%. 290511 Methanol: Methanol is a separate chemical classified under Chapter 29, while 220710 is ethanol, and they should be distinguished based on composition. 382000 Denatured fuel ethanol: If ethanol has denaturants added and is used for fuel, it may be classified under 382000, but this must be determined based on specific composition and use. Has it been confirmed that no denaturants have been added to the ethanol? Is the alcohol concentration by volume ≥80%? Is accurate composition content provided? Are the packaging and use clear? Has it been compared with codes such as 220720 and 2208?

How can I check the import tax rate for 220710? You can check the most-favored-nation tax rate, general tax rate, value-added tax and consumption tax by entering HS code 220710 on the General Administration of Customs website, the International Trade Single Window, or professional tariff inquiry platforms. Note that tax rates may be adjusted with policy changes, and the latest announcements should prevail. What is the main difference between undenatured ethanol and denatured ethanol when declaring? The main difference lies in whether denaturants have been added. Undenatured ethanol can be used for drinking or medicine and is classified under 220710 (concentration ≥80%) or 2208 (concentration <80%); denatured ethanol has denaturants added, is not potable, and is classified under 220720. When declaring, the denaturant composition and concentration must be provided. Which code should ethanol with an alcohol concentration of exactly 80% be classified under? If it is undenatured and the concentration is exactly 80%, it should be classified under 220710, because subheading 220710 is described as "alcohol concentration ≥80%". However, note that the concentration measurement method must comply with standards recognized by customs. How are 220710 and 220890 distinguished in classification? 220710 applies to undenatured ethanol with alcohol concentration ≥80%; 220890 applies to undenatured ethanol with alcohol concentration <80%, such as edible alcohol, baijiu, etc. The key is whether the concentration reaches 80%. What additional documents are required to import undenatured ethanol? In addition to conventional customs declaration forms, invoices, and packing lists, composition test reports, hazardous chemicals business licenses (if applicable), certificates of origin, etc. may be required. Specific requirements are subject to customs. If a small amount of methanol is added to ethanol, is it still classified under 220710? If methanol is added as a denaturant, it is denatured ethanol and should be classified under 220720. If methanol is only an impurity and does not change the nature of the ethanol, it should be judged based on the specific content and declaration requirements, and it is recommended to consult customs. How is consumption tax levied on 220710? The levy of consumption tax depends on the use and concentration of the ethanol. Industrial undenatured ethanol is generally not subject to consumption tax, but if it is used for blending beverage alcohol, it may need to be paid. For details, you can check the consumption tax heading notes or consult the tax authorities. What restrictions are there on cross-border e-commerce sales of undenatured ethanol? Undenatured ethanol is a hazardous chemical, and cross-border e-commerce sales must comply with hazardous goods transportation and sales regulations, and personal mailing may be restricted. It is recommended to consult logistics providers and customs to ensure compliance.