Chapter 22 covers beverages, spirits and vinegar, including water, non-alcoholic beverages, beer, wine, spirits, vinegar, etc. This chapter is an important chapter for food and beverage commodities, involving the classification of alcoholic beverages, consumption tax and tariff measures. Countries generally impose high tariffs and strict controls on alcoholic beverages, so accurate classification is crucial for trade compliance. Heading 2208 covers undenatured ethyl alcohol (strength < 80%), spirits, liqueurs and alcoholic beverages. It includes brandy, whisky, rum, gin, vodka, tequila, etc. This heading is the main classification position for spirits, with clear distinction from 2207 (ethyl alcohol, strength ≥ 80%) and 2206 (other fermented beverages). First 2 digits 22 = Chapter 22 Beverages, spirits and vinegar; digits 3-4 08 = heading 2208, referring to undenatured ethyl alcohol (strength < 80%), spirits, liqueurs and other alcoholic beverages; digits 5-6 20 = subheading 220820, specifically referring to spirits obtained by distilling grape wine (such as brandy, cognac, armagnac, etc.). Spirits obtained by distilling grape wine refer to spirits obtained by distilling wine as raw material, distinguished from spirits distilled from grain or molasses. This commodity is a spirit obtained by distilling wine as raw material, meeting the definition of 220820 'spirits obtained by distilling grape wine'. If it were undenatured ethyl alcohol with strength ≥ 80%, it should be classified under 2207; if it were other fermented beverages (such as cider), it should be classified under 2206; if it were liqueurs with added sugar or spices, it should be classified under 220870. Therefore, raw materials and production process are key to classification.
Chapter
Chapter 22 covers beverages, spirits and vinegar, including water, non-alcoholic beverages, beer, wine, spirits, vinegar, etc. This chapter is an important chapter for food and beverage commodities, involving the classification of alcoholic beverages, consumption tax and tariff measures. Countries generally impose high tariffs and strict controls on alcoholic beverages, so accurate classification is crucial for trade compliance.
Heading
Heading 2208 covers undenatured ethyl alcohol (strength < 80%), spirits, liqueurs and alcoholic beverages. It includes brandy, whisky, rum, gin, vodka, tequila, etc. This heading is the main classification position for spirits, with clear distinction from 2207 (ethyl alcohol, strength ≥ 80%) and 2206 (other fermented beverages).
Digit Breakdown
First 2 digits 22 = Chapter 22 Beverages, spirits and vinegar; digits 3-4 08 = heading 2208, referring to undenatured ethyl alcohol (strength < 80%), spirits, liqueurs and other alcoholic beverages; digits 5-6 20 = subheading 220820, specifically referring to spirits obtained by distilling grape wine (such as brandy, cognac, armagnac, etc.). Spirits obtained by distilling grape wine refer to spirits obtained by distilling wine as raw material, distinguished from spirits distilled from grain or molasses.
Classification Basis
This commodity is a spirit obtained by distilling wine as raw material, meeting the definition of 220820 'spirits obtained by distilling grape wine'. If it were undenatured ethyl alcohol with strength ≥ 80%, it should be classified under 2207; if it were other fermented beverages (such as cider), it should be classified under 2206; if it were liqueurs with added sugar or spices, it should be classified under 220870. Therefore, raw materials and production process are key to classification.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as brandy, cognac, armagnac, etc., must be consistent with the actual goods. Raw materials: Indicate that the raw material is grapes (such as Ugni Blanc, Colombard, etc.), rather than grain or molasses. Alcohol strength: Declare the actual alcohol strength by volume percentage, which must be within the range of <80%. Packaging specifications: Indicate the capacity of each bottle (such as 750ml) and the number of bottles per case, to facilitate customs statistics. Brand: Declare the specific brand name, such as Hennessy, Remy Martin, etc.; if there is no brand, it must be indicated. Production year: For aged spirits, the distillation or bottling year must be declared, which affects value assessment. Region: For protected regions such as French Cognac, Armagnac, etc., accurate declaration is required. Product name: Cognac brandy; Raw materials: grapes; Alcohol strength: 40% vol; Packaging specifications: 750ml/bottle, 6 bottles/case; Brand: Hennessy; Production year: 2015; Region: Cognac, France. Mistakenly classifying spirits obtained by distilling grape wine under 2207 (ethyl alcohol strength ≥ 80%), resulting in classification error. Failing to distinguish spirits obtained by distilling grape wine from liqueurs; the latter have added sugar or spices and should be classified under 220870. False declaration of alcohol strength may trigger customs inspection and penalties.
Product name
The specific name of the declared commodity, such as brandy, cognac, armagnac, etc., must be consistent with the actual goods.
⚠️ Writing only 'spirits' or 'foreign liquor', which is too general.
Raw materials
Indicate that the raw material is grapes (such as Ugni Blanc, Colombard, etc.), rather than grain or molasses.
⚠️ Mistakenly writing 'grape juice' or 'wine'.
Alcohol strength
Declare the actual alcohol strength by volume percentage, which must be within the range of <80%.
⚠️ Not indicating the strength or mistakenly filling in above 80%.
Packaging specifications
Indicate the capacity of each bottle (such as 750ml) and the number of bottles per case, to facilitate customs statistics.
⚠️ Writing only 'bottled' without providing specific capacity.
Brand
Declare the specific brand name, such as Hennessy, Remy Martin, etc.; if there is no brand, it must be indicated.
⚠️ Brand inconsistent with the actual goods or misspelled.
Production year
For aged spirits, the distillation or bottling year must be declared, which affects value assessment.
⚠️ Confusing the distillation year with the bottling year.
Region
For protected regions such as French Cognac, Armagnac, etc., accurate declaration is required.
⚠️ Declaring ordinary brandy as cognac.
Example: Product name: Cognac brandy; Raw materials: grapes; Alcohol strength: 40% vol; Packaging specifications: 750ml/bottle, 6 bottles/case; Brand: Hennessy; Production year: 2015; Region: Cognac, France.
Common Mistakes:
Mistakenly classifying spirits obtained by distilling grape wine under 2207 (ethyl alcohol strength ≥ 80%), resulting in classification error.
Failing to distinguish spirits obtained by distilling grape wine from liqueurs; the latter have added sugar or spices and should be classified under 220870.
False declaration of alcohol strength may trigger customs inspection and penalties.
🎯 Classification Logic
The core basis for classification is: 1) the raw material must be wine; 2) the process must be distillation; 3) alcohol strength <80%; 4) no modified substances such as sugar or spices have been added. If these are met, classify under 220820. If strength ≥80%, classify under 2207; if it is a fermented beverage not distilled, classify under 2204/2205/2206; if it is a liqueur, classify under 220870. 2207 Undenatured ethyl alcohol (strength ≥ 80%): Ethyl alcohol with alcohol strength ≥80%, usually for industrial use, whereas 220820 is distilled grape wine with strength <80%. 2206 Other fermented beverages: Such as cider, perry, etc., not distilled, with low alcohol strength, whereas 220820 is a distilled spirit. 220870 Liqueurs and cordials: Sugar, honey, spices, etc. have been added, whereas 220820 is pure distilled grape wine without added modifying substances. 2204 Fresh wine: Wine that has not been distilled, with alcohol strength usually ≤15%, whereas 220820 is a distilled spirit. Is the raw material grapes? Has it undergone distillation? Is the alcohol strength <80%? Have no sugar or spices been added? Does it belong to distilled grape wine rather than other spirits?
Basis
The core basis for classification is: 1) the raw material must be wine; 2) the process must be distillation; 3) alcohol strength <80%; 4) no modified substances such as sugar or spices have been added. If these are met, classify under 220820. If strength ≥80%, classify under 2207; if it is a fermented beverage not distilled, classify under 2204/2205/2206; if it is a liqueur, classify under 220870.
Confused Codes:
2207 - Undenatured ethyl alcohol (strength ≥ 80%)
Ethyl alcohol with alcohol strength ≥80%, usually for industrial use, whereas 220820 is distilled grape wine with strength <80%.
2206 - Other fermented beverages
Such as cider, perry, etc., not distilled, with low alcohol strength, whereas 220820 is a distilled spirit.
220870 - Liqueurs and cordials
Sugar, honey, spices, etc. have been added, whereas 220820 is pure distilled grape wine without added modifying substances.
2204 - Fresh wine
Wine that has not been distilled, with alcohol strength usually ≤15%, whereas 220820 is a distilled spirit.
Self-Check:
✓ Is the raw material grapes?
✓ Has it undergone distillation?
✓ Is the alcohol strength <80%?
✓ Have no sugar or spices been added?
✓ Does it belong to distilled grape wine rather than other spirits?
❓ FAQ
How can I check the tariff rate for 220820? You can log on to the official website of the General Administration of Customs of China or the International Trade Single Window and enter HS code 220820 to check the latest tariff rate. Note that rates may change due to free trade agreements, national policies, etc., and it is recommended to rely on official real-time data. Are both brandy and cognac classified under 220820? Yes, both brandy and cognac are distilled from wine as raw material, with alcohol strength <80% and no added modifying substances, so they are classified under 220820. However, note that if sugar or spices have been added, they are classified under 220870. What is the difference between 220820 and 220830 (whisky)? 220820 is distilled grape wine (such as brandy), with grapes as the raw material; 220830 is whisky, with grains (barley, corn, etc.) as the raw material. The raw materials are different, so the classification is different. What are the declaration elements for distilled grape wine? The main declaration elements include: product name, raw materials, alcohol strength, packaging specifications, brand, production year, region, etc. The specific requirements are subject to customs requirements, and consistency with the actual goods must be ensured. If the alcohol strength of distilled grape wine exceeds 80%, which code should it be classified under? If the alcohol strength is ≥80%, it should be classified under 2207 (undenatured ethyl alcohol). However, distilled grape wine is usually diluted to a strength <80%; if not diluted, it may be classified under 2207. What should be noted when selling distilled grape wine through cross-border e-commerce? Note: 1) comply with customs import controls on alcoholic beverages; 2) accurately declare the HS code and elements; 3) pay the corresponding tariffs, consumption tax and value-added tax; 4) ensure that product labels comply with domestic standards. How can distilled grape wine and liqueurs be distinguished? Distilled grape wine is pure distilled spirit without added sugar, spices, etc.; liqueurs have added sugar, honey, spices, etc., and usually have lower alcohol strength. For classification, liqueurs should be classified under 220870. What are the regulatory conditions for 220820? Importing distilled grape wine usually requires providing a certificate of origin, hygiene certificate, Chinese label, etc. For specific regulatory conditions, you can check the 'Import and Export Tariff' issued by the General Administration of Customs or consult the local customs.
Q: How can I check the tariff rate for 220820?
A: You can log on to the official website of the General Administration of Customs of China or the International Trade Single Window and enter HS code 220820 to check the latest tariff rate. Note that rates may change due to free trade agreements, national policies, etc., and it is recommended to rely on official real-time data.
Q: Are both brandy and cognac classified under 220820?
A: Yes, both brandy and cognac are distilled from wine as raw material, with alcohol strength <80% and no added modifying substances, so they are classified under 220820. However, note that if sugar or spices have been added, they are classified under 220870.
Q: What is the difference between 220820 and 220830 (whisky)?
A: 220820 is distilled grape wine (such as brandy), with grapes as the raw material; 220830 is whisky, with grains (barley, corn, etc.) as the raw material. The raw materials are different, so the classification is different.
Q: What are the declaration elements for distilled grape wine?
A: The main declaration elements include: product name, raw materials, alcohol strength, packaging specifications, brand, production year, region, etc. The specific requirements are subject to customs requirements, and consistency with the actual goods must be ensured.
Q: If the alcohol strength of distilled grape wine exceeds 80%, which code should it be classified under?
A: If the alcohol strength is ≥80%, it should be classified under 2207 (undenatured ethyl alcohol). However, distilled grape wine is usually diluted to a strength <80%; if not diluted, it may be classified under 2207.
Q: What should be noted when selling distilled grape wine through cross-border e-commerce?
A: Note: 1) comply with customs import controls on alcoholic beverages; 2) accurately declare the HS code and elements; 3) pay the corresponding tariffs, consumption tax and value-added tax; 4) ensure that product labels comply with domestic standards.
Q: How can distilled grape wine and liqueurs be distinguished?
A: Distilled grape wine is pure distilled spirit without added sugar, spices, etc.; liqueurs have added sugar, honey, spices, etc., and usually have lower alcohol strength. For classification, liqueurs should be classified under 220870.
Q: What are the regulatory conditions for 220820?
A: Importing distilled grape wine usually requires providing a certificate of origin, hygiene certificate, Chinese label, etc. For specific regulatory conditions, you can check the 'Import and Export Tariff' issued by the General Administration of Customs or consult the local customs.
⚠️ 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.