Chapter 22 covers beverages, spirits and vinegar, including various alcoholic beverages (such as beer, wine, spirits) and edible vinegar. However, this chapter also includes a special subheading—2207, namely undenatured or denatured ethyl alcohol (alcohol), regardless of its concentration. Although ethanol is often used as a beverage, this chapter also covers ethanol for non-beverage uses (such as industrial, pharmaceutical, fuel), reflecting the principle in HS classification of classifying by the essential nature of the goods rather than by use. Heading 2207 includes undenatured ethyl alcohol (220710) and denatured ethyl alcohol (220720). Denatured ethyl alcohol refers to ethyl alcohol to which denaturants (such as methanol, pyridine, isopropyl alcohol, etc.) have been added to make it unfit for drinking, usually for industrial, solvent, fuel or disinfecting uses. Goods under this heading are classified here regardless of ethanol concentration, as long as they meet the definition of denatured. Note: if the ethanol is undenatured and used for beverages, it is classified under 2208; if undenatured but for non-beverage use, it is still classified under 220710. First 2 digits 22: represents Chapter 22 "Beverages, spirits and vinegar". Digits 3-4 07: represents heading 2207 "Undenatured ethyl alcohol (alcohol), denatured ethyl alcohol (alcohol)". Digits 5-6 20: represents subheading 220720 "Denatured ethyl alcohol". Among them, the 5th digit 2 indicates the second subheading under 2207 (the first subheading being 220710 undenatured ethyl alcohol), and the 6th digit 0 is a subheading subdivision, indicating that there is no further subdivision under this subheading. Therefore, 220720 refers to all denatured ethyl alcohol, regardless of its concentration, type of denaturant or use. Because a denaturant has been added, this commodity is unfit for drinking, so it is not classified under 2208 (undenatured ethyl alcohol, for beverages) or 220710 (undenatured ethyl alcohol, non-beverage use). At the same time, even if denatured ethyl alcohol may be used as fuel, it is not classified under Chapter 27 mineral fuels, because its essence is ethanol rather than petroleum products. Therefore, 220720 is the only correct classification for denatured ethyl alcohol.
Chapter
Chapter 22 covers beverages, spirits and vinegar, including various alcoholic beverages (such as beer, wine, spirits) and edible vinegar. However, this chapter also includes a special subheading—2207, namely undenatured or denatured ethyl alcohol (alcohol), regardless of its concentration. Although ethanol is often used as a beverage, this chapter also covers ethanol for non-beverage uses (such as industrial, pharmaceutical, fuel), reflecting the principle in HS classification of classifying by the essential nature of the goods rather than by use.
Heading
Heading 2207 includes undenatured ethyl alcohol (220710) and denatured ethyl alcohol (220720). Denatured ethyl alcohol refers to ethyl alcohol to which denaturants (such as methanol, pyridine, isopropyl alcohol, etc.) have been added to make it unfit for drinking, usually for industrial, solvent, fuel or disinfecting uses. Goods under this heading are classified here regardless of ethanol concentration, as long as they meet the definition of denatured. Note: if the ethanol is undenatured and used for beverages, it is classified under 2208; if undenatured but for non-beverage use, it is still classified under 220710.
Digit Breakdown
First 2 digits 22: represents Chapter 22 "Beverages, spirits and vinegar". Digits 3-4 07: represents heading 2207 "Undenatured ethyl alcohol (alcohol), denatured ethyl alcohol (alcohol)". Digits 5-6 20: represents subheading 220720 "Denatured ethyl alcohol". Among them, the 5th digit 2 indicates the second subheading under 2207 (the first subheading being 220710 undenatured ethyl alcohol), and the 6th digit 0 is a subheading subdivision, indicating that there is no further subdivision under this subheading. Therefore, 220720 refers to all denatured ethyl alcohol, regardless of its concentration, type of denaturant or use.
Classification Basis
Because a denaturant has been added, this commodity is unfit for drinking, so it is not classified under 2208 (undenatured ethyl alcohol, for beverages) or 220710 (undenatured ethyl alcohol, non-beverage use). At the same time, even if denatured ethyl alcohol may be used as fuel, it is not classified under Chapter 27 mineral fuels, because its essence is ethanol rather than petroleum products. Therefore, 220720 is the only correct classification for denatured ethyl alcohol.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "denatured ethyl alcohol" or "industrial alcohol", which must correspond to the HS code. Composition content: The concentration of ethanol (volume percentage or weight percentage) and the name and content of the denaturant. Type of denaturant: The chemical name of the specific denaturant added, such as methanol, pyridine, isopropyl alcohol, etc. Use: The final use of the declared commodity, such as industrial solvent, fuel, disinfection, etc. Packaging specifications: Packaging type and capacity, such as iron drum, 200 liters/drum, etc. Brand: The brand or manufacturer name of the commodity; if there is no brand, fill in "none". Model: Commodity model or specification code, such as industrial grade, pharmaceutical grade, etc. Product name: denatured ethyl alcohol; Composition content: ethanol 95%, methanol 5%; Type of denaturant: methanol; Use: industrial solvent; Packaging specifications: 200 liters/iron drum; Brand: XX Chemical; Model: industrial grade. Failure to declare the specific ingredients of the denaturant, writing only "denatured ethyl alcohol", may result in a request for supplementation. Misreporting denatured ethyl alcohol as "ethanol" or "alcohol", resulting in incorrect classification. Ignoring concentration and denaturant content, affecting customs determination of the commodity's attributes.
Product name
The specific name of the declared commodity, such as "denatured ethyl alcohol" or "industrial alcohol", which must correspond to the HS code.
⚠️ Misreporting it as "edible alcohol" or "ethanol solution", resulting in incorrect classification.
Composition content
The concentration of ethanol (volume percentage or weight percentage) and the name and content of the denaturant.
⚠️ Reporting only the ethanol concentration and omitting denaturant information, making it impossible to determine whether it is denatured ethyl alcohol.
Type of denaturant
The chemical name of the specific denaturant added, such as methanol, pyridine, isopropyl alcohol, etc.
⚠️ Writing only "denaturant" in general terms without listing the specific ingredients, which may be questioned by customs.
Use
The final use of the declared commodity, such as industrial solvent, fuel, disinfection, etc.
⚠️ Vague description of use, such as "industrial use", without specific explanation.
Packaging specifications
Packaging type and capacity, such as iron drum, 200 liters/drum, etc.
⚠️ Ignoring packaging specifications, affecting customs supervision of safety and transportation.
Brand
The brand or manufacturer name of the commodity; if there is no brand, fill in "none".
⚠️ Confusing brand with manufacturer, or incomplete filling.
Model
Commodity model or specification code, such as industrial grade, pharmaceutical grade, etc.
⚠️ Confusing model with use, or inaccurate filling.
Example： Product name: denatured ethyl alcohol; Composition content: ethanol 95%, methanol 5%; Type of denaturant: methanol; Use: industrial solvent; Packaging specifications: 200 liters/iron drum; Brand: XX Chemical; Model: industrial grade.
Common Mistakes：
Failure to declare the specific ingredients of the denaturant, writing only "denatured ethyl alcohol", may result in a request for supplementation.
Misreporting denatured ethyl alcohol as "ethanol" or "alcohol", resulting in incorrect classification.
Ignoring concentration and denaturant content, affecting customs determination of the commodity's attributes.
🎯 Classification Logic
The core basis for classification is whether the ethanol is denatured. Denatured ethyl alcohol refers to ethyl alcohol to which a denaturant has been added to make it unfit for drinking, regardless of concentration and use. If undenatured and used for beverages, it is classified under 2208; if undenatured but not for beverages, it is classified under 220710. Denatured ethyl alcohol is classified under 220720 even if the concentration is extremely high or extremely low. In addition, if denatured ethyl alcohol is mixed with other substances into preparations, judgment must be made based on whether the essential character of ethanol is retained. 220710 Undenatured ethyl alcohol: No denaturant added, may be used for beverages or industry, but undenatured. If used for beverages, classified under 2208; if not for beverages, classified under 220710. 2208 Undenatured ethyl alcohol (for beverages): Undenatured and used for beverages, such as vodka, whiskey, etc., must be classified under 2208. Denatured ethyl alcohol is not classified here even if drinkable. 3820 Anti-freezing preparations and prepared de-icing fluids: If denatured ethyl alcohol is formulated into anti-freezing preparations and loses the essential character of ethanol, it is classified under 3820. But pure denatured ethyl alcohol is still classified under 220720. 2905 Acyclic alcohols and their derivatives: Ethanol itself belongs to 2905, but 2207 is a more specific heading, so ethanol is preferentially classified under 2207. Has a denaturant been added? Does the denaturant make the ethanol unfit for drinking? Does ethanol concentration affect classification? Does use affect classification? Is it mixed with other substances into preparations?
Basis
The core basis for classification is whether the ethanol is denatured. Denatured ethyl alcohol refers to ethyl alcohol to which a denaturant has been added to make it unfit for drinking, regardless of concentration and use. If undenatured and used for beverages, it is classified under 2208; if undenatured but not for beverages, it is classified under 220710. Denatured ethyl alcohol is classified under 220720 even if the concentration is extremely high or extremely low. In addition, if denatured ethyl alcohol is mixed with other substances into preparations, judgment must be made based on whether the essential character of ethanol is retained.
Confused Codes：
220710 - Undenatured ethyl alcohol
No denaturant added, may be used for beverages or industry, but undenatured. If used for beverages, classified under 2208; if not for beverages, classified under 220710.
2208 - Undenatured ethyl alcohol (for beverages)
Undenatured and used for beverages, such as vodka, whiskey, etc., must be classified under 2208. Denatured ethyl alcohol is not classified here even if drinkable.
3820 - Anti-freezing preparations and prepared de-icing fluids
If denatured ethyl alcohol is formulated into anti-freezing preparations and loses the essential character of ethanol, it is classified under 3820. But pure denatured ethyl alcohol is still classified under 220720.
2905 - Acyclic alcohols and their derivatives
Ethanol itself belongs to 2905, but 2207 is a more specific heading, so ethanol is preferentially classified under 2207.
Self-Check：
✓ Has a denaturant been added?
✓ Does the denaturant make the ethanol unfit for drinking?
✓ Does ethanol concentration affect classification?
✓ Does use affect classification?
✓ Is it mixed with other substances into preparations?
❓ FAQ
How to determine whether ethanol belongs to denatured ethyl alcohol? Denatured ethyl alcohol refers to ethyl alcohol to which a denaturant (such as methanol, pyridine, etc.) has been added to make it unfit for drinking. Usually, manufacturers add a small amount of denaturant and may add dyes or bittering agents. If no denaturant has been added to the ethanol, it is undenatured ethyl alcohol and is classified under 220710 or 2208 according to use. Is the HS code for denatured ethyl alcohol affected by concentration? It is not affected. Regardless of whether the ethanol concentration is 95% or 70%, as long as a denaturant has been added, it is classified under 220720. However, if the concentration is below 80% and it is undenatured, it may be classified under 2208 or 220710, and judgment must be made in light of the use. If denatured ethyl alcohol is used for fuel, is it classified under Chapter 27? It is not classified under Chapter 27. Chapter 27 covers mineral fuels, whereas denatured ethyl alcohol is an organic chemical and is still classified under 220720 even if used as fuel. However, if it is mixed with gasoline, etc., into fuel, it may be classified under Chapter 27 or Chapter 38, and a specific analysis is required. What key information is required when declaring denatured ethyl alcohol? Ethanol concentration, type and content of denaturant, use, packaging specifications, etc. are required. Customs may require a composition test report or safety data sheet (MSDS) to confirm the presence of the denaturant and the commodity's attributes. What is the classification difference between denatured ethyl alcohol and undenatured ethyl alcohol? Denatured ethyl alcohol (220720) has a denaturant added and is unfit for drinking; undenatured ethyl alcohol, if used for beverages, is classified under 2208, and if not for beverages, under 220710. The key difference is whether a denaturant has been added, not concentration or use. What should be noted when selling denatured ethyl alcohol through cross-border e-commerce? Denatured ethyl alcohol may be a dangerous good, and transportation must comply with dangerous goods regulations. When declaring, HS code 220720 must be provided accurately, and information such as composition and use must be true. Misreporting it as ordinary ethanol may lead to customs clearance delays or penalties. How to check the import tax rate for denatured ethyl alcohol? Tax rates vary by country, trade agreement, etc. It is recommended to check the latest tax rate through the customs official website or a professional database, or consult a customs broker. Note that HS code 220720 is the basis for determining the tax rate, but factors such as origin and trade mode must also be considered. If denatured ethyl alcohol is used for disinfection, is it classified under 220720? Yes. Denatured ethyl alcohol for disinfection usually has a denaturant added (such as isopropyl alcohol), making it unfit for drinking, so it is classified under 220720. However, if it is formulated into a disinfectant solution and loses the essential character of ethanol, it may be classified under 3808 or another heading.
Q: How to determine whether ethanol belongs to denatured ethyl alcohol?
A: Denatured ethyl alcohol refers to ethyl alcohol to which a denaturant (such as methanol, pyridine, etc.) has been added to make it unfit for drinking. Usually, manufacturers add a small amount of denaturant and may add dyes or bittering agents. If no denaturant has been added to the ethanol, it is undenatured ethyl alcohol and is classified under 220710 or 2208 according to use.
Q: Is the HS code for denatured ethyl alcohol affected by concentration?
A: It is not affected. Regardless of whether the ethanol concentration is 95% or 70%, as long as a denaturant has been added, it is classified under 220720. However, if the concentration is below 80% and it is undenatured, it may be classified under 2208 or 220710, and judgment must be made in light of the use.
Q: If denatured ethyl alcohol is used for fuel, is it classified under Chapter 27?
A: It is not classified under Chapter 27. Chapter 27 covers mineral fuels, whereas denatured ethyl alcohol is an organic chemical and is still classified under 220720 even if used as fuel. However, if it is mixed with gasoline, etc., into fuel, it may be classified under Chapter 27 or Chapter 38, and a specific analysis is required.
Q: What key information is required when declaring denatured ethyl alcohol?
A: Ethanol concentration, type and content of denaturant, use, packaging specifications, etc. are required. Customs may require a composition test report or safety data sheet (MSDS) to confirm the presence of the denaturant and the commodity's attributes.
Q: What is the classification difference between denatured ethyl alcohol and undenatured ethyl alcohol?
A: Denatured ethyl alcohol (220720) has a denaturant added and is unfit for drinking; undenatured ethyl alcohol, if used for beverages, is classified under 2208, and if not for beverages, under 220710. The key difference is whether a denaturant has been added, not concentration or use.
Q: What should be noted when selling denatured ethyl alcohol through cross-border e-commerce?
A: Denatured ethyl alcohol may be a dangerous good, and transportation must comply with dangerous goods regulations. When declaring, HS code 220720 must be provided accurately, and information such as composition and use must be true. Misreporting it as ordinary ethanol may lead to customs clearance delays or penalties.
Q: How to check the import tax rate for denatured ethyl alcohol?
A: Tax rates vary by country, trade agreement, etc. It is recommended to check the latest tax rate through the customs official website or a professional database, or consult a customs broker. Note that HS code 220720 is the basis for determining the tax rate, but factors such as origin and trade mode must also be considered.
Q: If denatured ethyl alcohol is used for disinfection, is it classified under 220720?
A: Yes. Denatured ethyl alcohol for disinfection usually has a denaturant added (such as isopropyl alcohol), making it unfit for drinking, so it is classified under 220720. However, if it is formulated into a disinfectant solution and loses the essential character of ethanol, it may be classified under 3808 or another heading.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.