Chapter 22 covers beverages, spirits and vinegar, and is an important chapter in the HS classification for food and beverages. This chapter includes water, non-alcoholic beverages, beer, wine, spirits, vinegar and related products, but excludes dairy products (Chapter 04), fruit juices (Chapter 20) or pharmaceutical products (Chapter 30). Goods in this chapter are generally intended for human consumption and involve processes such as fermentation and distillation. Customs supervision focuses on alcohol concentration, raw materials and packaging. Heading 2208 covers undenatured ethyl alcohol (alcohol) and spirits, liqueurs and other alcoholic beverages, including distilled spirits such as whisky, rum, gin, vodka and brandy. Products under this heading are generally produced through distillation and have a relatively high alcohol concentration, but specific subheadings are distinguished according to raw materials, production processes and types. Note that 2208 does not include beer (2203), wine (2204) or vermouth (2205). Code 220830 is a six-digit subheading. The first two digits 22 represent Chapter 22, "Beverages, spirits and vinegar"; the third to fourth digits 08 represent heading 2208, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages"; the fifth to sixth digits 30 represent subheading 2208.30, "Whiskies". Therefore, 220830 refers specifically to whisky, regardless of its raw materials (barley, corn, rye, etc.), origin or aging time, and is classified under this subheading. Whisky is a distilled spirit made from cereals through fermentation, distillation and aging, usually with an alcohol concentration of around 40%, and meets the definition of spirits under heading 2208. It is not classified under 2203 (beer) or 2204 (wine) because the production processes are different; nor under 2207 (undenatured ethyl alcohol of an alcoholic strength of 80% or more), because whisky has a concentration below 80% and is a beverage for direct consumption.
Chapter
Chapter 22 covers beverages, spirits and vinegar, and is an important chapter in the HS classification for food and beverages. This chapter includes water, non-alcoholic beverages, beer, wine, spirits, vinegar and related products, but excludes dairy products (Chapter 04), fruit juices (Chapter 20) or pharmaceutical products (Chapter 30). Goods in this chapter are generally intended for human consumption and involve processes such as fermentation and distillation. Customs supervision focuses on alcohol concentration, raw materials and packaging.
Heading
Heading 2208 covers undenatured ethyl alcohol (alcohol) and spirits, liqueurs and other alcoholic beverages, including distilled spirits such as whisky, rum, gin, vodka and brandy. Products under this heading are generally produced through distillation and have a relatively high alcohol concentration, but specific subheadings are distinguished according to raw materials, production processes and types. Note that 2208 does not include beer (2203), wine (2204) or vermouth (2205).
Digit Breakdown
Code 220830 is a six-digit subheading. The first two digits 22 represent Chapter 22, "Beverages, spirits and vinegar"; the third to fourth digits 08 represent heading 2208, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages"; the fifth to sixth digits 30 represent subheading 2208.30, "Whiskies". Therefore, 220830 refers specifically to whisky, regardless of its raw materials (barley, corn, rye, etc.), origin or aging time, and is classified under this subheading.
Classification Basis
Whisky is a distilled spirit made from cereals through fermentation, distillation and aging, usually with an alcohol concentration of around 40%, and meets the definition of spirits under heading 2208. It is not classified under 2203 (beer) or 2204 (wine) because the production processes are different; nor under 2207 (undenatured ethyl alcohol of an alcoholic strength of 80% or more), because whisky has a concentration below 80% and is a beverage for direct consumption.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "whisky" or "single malt whisky", which must be consistent with the actual goods. Raw materials: List the main cereal raw materials, such as barley, corn, rye, wheat, etc., which affect classification and determination of origin. Alcohol concentration: Declare the actual alcohol concentration by volume percentage, such as "40% vol", which must be consistent with the test report. Packaging specifications: Declare the unit packaging capacity, such as "750ml/bottle, 12 bottles/carton", which affects tax calculation and regulatory conditions. Brand: Declare the brand of the commodity, such as "Johnnie Walker"; if there is no brand, indicate "no brand". Year of production: For aged whisky, declare the year of distillation or bottling, which affects value assessment. Country of origin: Declare the country of origin of the whisky, such as "Scotland" or "United States", which determines the applicable tariffs and trade agreements. Product name: Single malt whisky; Raw materials: Barley; Alcohol concentration: 40% vol; Packaging specifications: 700ml/bottle, 6 bottles/carton; Brand: Glenfiddich; Year of production: 2015; Country of origin: United Kingdom (Scotland). The alcohol concentration is not marked with a unit or is misreported as a mass percentage, leading to classification errors. Raw materials are not filled in specifically, such as only writing "cereals", which may be questioned for classification. The brand is inconsistent with the actual goods, involving infringement or false declaration. The country of origin is misreported, affecting the tariff rate and the application of trade agreements.
Product name
The specific name of the declared commodity, such as "whisky" or "single malt whisky", which must be consistent with the actual goods.
⚠️ Incorrectly declaring it as "baijiu" or "foreign liquor", leading to classification disputes.
Raw materials
List the main cereal raw materials, such as barley, corn, rye, wheat, etc., which affect classification and determination of origin.
⚠️ Writing only "cereals" is too general and fails to specify the exact type.
Alcohol concentration
Declare the actual alcohol concentration by volume percentage, such as "40% vol", which must be consistent with the test report.
⚠️ Misreporting it as a mass percentage or failing to indicate the unit.
Packaging specifications
Declare the unit packaging capacity, such as "750ml/bottle, 12 bottles/carton", which affects tax calculation and regulatory conditions.
⚠️ Omitting the number of bottles or cartons, resulting in inaccurate quantity declaration.
Brand
Declare the brand of the commodity, such as "Johnnie Walker"; if there is no brand, indicate "no brand".
⚠️ Misspelling the brand or inconsistency with the trademark.
Year of production
For aged whisky, declare the year of distillation or bottling, which affects value assessment.
⚠️ Confusing the year of distillation with the year of bottling.
Country of origin
Declare the country of origin of the whisky, such as "Scotland" or "United States", which determines the applicable tariffs and trade agreements.
⚠️ Incorrectly reporting it as the exporting country or transit country.
Example： Product name: Single malt whisky; Raw materials: Barley; Alcohol concentration: 40% vol; Packaging specifications: 700ml/bottle, 6 bottles/carton; Brand: Glenfiddich; Year of production: 2015; Country of origin: United Kingdom (Scotland).
Common Mistakes：
The alcohol concentration is not marked with a unit or is misreported as a mass percentage, leading to classification errors.
Raw materials are not filled in specifically, such as only writing "cereals", which may be questioned for classification.
The brand is inconsistent with the actual goods, involving infringement or false declaration.
The country of origin is misreported, affecting the tariff rate and the application of trade agreements.
🎯 Classification Logic
The core basis for classification is the text of heading 2208 and subheading 2208.30. Whisky must be a distilled spirit made from cereals through fermentation, distillation and aging, usually with an alcohol concentration below 80%. If the alcohol concentration exceeds 80%, it should be classified under 2207; if it is an undistilled fermented beverage, such as beer or wine, it is classified under 2203 or 2204. In addition, whisky may have caramel color added, but no other alcohol or flavorings may be added. 2207 Undenatured ethyl alcohol: 2207 is undenatured ethyl alcohol with an alcohol concentration of 80% or more, while whisky usually has a concentration of around 40% and is a beverage for direct consumption. 2208.20 Brandy: Brandy is distilled from fruit, while whisky is made from cereals; the different raw materials lead to different subheadings. 2208.40 Rum: Rum is made from sugarcane molasses, while whisky is made from cereals; the difference in raw materials is key to classification. 2208.50 Gin: Gin is made by distilling cereals and then adding flavorings such as juniper berries, while whisky has no added flavorings; the processes are different. 2204 Wine: Wine is a fermented beverage made from grapes and is not distilled, with a relatively low alcohol concentration, while whisky is a distilled spirit. Confirm whether the alcohol concentration is below 80%? Confirm whether the raw materials are cereals? Confirm whether it has undergone distillation? Confirm whether other alcohol or flavorings have been added? Confirm whether the country of origin is accurate?
Basis
The core basis for classification is the text of heading 2208 and subheading 2208.30. Whisky must be a distilled spirit made from cereals through fermentation, distillation and aging, usually with an alcohol concentration below 80%. If the alcohol concentration exceeds 80%, it should be classified under 2207; if it is an undistilled fermented beverage, such as beer or wine, it is classified under 2203 or 2204. In addition, whisky may have caramel color added, but no other alcohol or flavorings may be added.
Confused Codes：
2207 - Undenatured ethyl alcohol
2207 is undenatured ethyl alcohol with an alcohol concentration of 80% or more, while whisky usually has a concentration of around 40% and is a beverage for direct consumption.
2208.20 - Brandy
Brandy is distilled from fruit, while whisky is made from cereals; the different raw materials lead to different subheadings.
2208.40 - Rum
Rum is made from sugarcane molasses, while whisky is made from cereals; the difference in raw materials is key to classification.
2208.50 - Gin
Gin is made by distilling cereals and then adding flavorings such as juniper berries, while whisky has no added flavorings; the processes are different.
2204 - Wine
Wine is a fermented beverage made from grapes and is not distilled, with a relatively low alcohol concentration, while whisky is a distilled spirit.
Self-Check：
✓ Confirm whether the alcohol concentration is below 80%?
✓ Confirm whether the raw materials are cereals?
✓ Confirm whether it has undergone distillation?
✓ Confirm whether other alcohol or flavorings have been added?
✓ Confirm whether the country of origin is accurate?
❓ FAQ
What is the HS code for whisky? The HS code for whisky is 220830. In international trade, the six-digit subheading 2208.30 is used, and the ten-digit code in China Customs is 2208300000. When classifying, it is necessary to ensure that the goods meet the definition of whisky. How do you distinguish whisky from brandy? Whisky is made from cereals, while brandy is made from fruit. Both are classified under 2208, but under different subheadings: whisky is 2208.30, and brandy is 2208.20. Proof of raw materials must be provided at declaration. How is whisky classified if its alcohol concentration exceeds 80%? If the alcohol concentration exceeds 80%, it should be classified under 2207, not 2208. Whisky usually has a concentration of around 40%; if the declared concentration is abnormal, it may be questioned by Customs. What declaration elements are required for imported whisky? It is necessary to declare the product name, raw materials, alcohol concentration, packaging specifications, brand, year of production, country of origin, etc. The specific requirements are subject to Customs requirements; it is recommended to refer to the Customs Import and Export Commodity Specification Declaration Catalogue of the People's Republic of China. How is the country of origin of whisky determined? The country of origin refers to the country where the whisky is produced, not the exporting country. For example, the country of origin of Scotch whisky is the United Kingdom. The country of origin affects the tariff rate and the application of trade agreements, and a certificate of origin must be provided. Is the HS code the same for cross-border e-commerce retail imports of whisky? Yes, cross-border e-commerce retail imports of whisky also use 220830. However, attention should be paid to the cross-border e-commerce positive list and tax policies; for details, consult announcements from the General Administration of Customs. Does adding caramel color to whisky affect classification? No. Whisky is allowed to have caramel color added to adjust its color and is still classified under 2208.30. However, if other alcohol or flavorings are added, the classification may change. How can I check the import tax rate for whisky? The latest tax rate can be checked through the official website of the General Administration of Customs or the China International Trade Single Window. Tax rates may change; it is recommended to rely on the Customs system data at the time of declaration.
Q: What is the HS code for whisky?
A: The HS code for whisky is 220830. In international trade, the six-digit subheading 2208.30 is used, and the ten-digit code in China Customs is 2208300000. When classifying, it is necessary to ensure that the goods meet the definition of whisky.
Q: How do you distinguish whisky from brandy?
A: Whisky is made from cereals, while brandy is made from fruit. Both are classified under 2208, but under different subheadings: whisky is 2208.30, and brandy is 2208.20. Proof of raw materials must be provided at declaration.
Q: How is whisky classified if its alcohol concentration exceeds 80%?
A: If the alcohol concentration exceeds 80%, it should be classified under 2207, not 2208. Whisky usually has a concentration of around 40%; if the declared concentration is abnormal, it may be questioned by Customs.
Q: What declaration elements are required for imported whisky?
A: It is necessary to declare the product name, raw materials, alcohol concentration, packaging specifications, brand, year of production, country of origin, etc. The specific requirements are subject to Customs requirements; it is recommended to refer to the Customs Import and Export Commodity Specification Declaration Catalogue of the People's Republic of China.
Q: How is the country of origin of whisky determined?
A: The country of origin refers to the country where the whisky is produced, not the exporting country. For example, the country of origin of Scotch whisky is the United Kingdom. The country of origin affects the tariff rate and the application of trade agreements, and a certificate of origin must be provided.
Q: Is the HS code the same for cross-border e-commerce retail imports of whisky?
A: Yes, cross-border e-commerce retail imports of whisky also use 220830. However, attention should be paid to the cross-border e-commerce positive list and tax policies; for details, consult announcements from the General Administration of Customs.
Q: Does adding caramel color to whisky affect classification?
A: No. Whisky is allowed to have caramel color added to adjust its color and is still classified under 2208.30. However, if other alcohol or flavorings are added, the classification may change.
Q: How can I check the import tax rate for whisky?
A: The latest tax rate can be checked through the official website of the General Administration of Customs or the China International Trade Single Window. Tax rates may change; it is recommended to rely on the Customs system data at the time of declaration.
⚠️ 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.