HS Code Detail
220421 Chapter 22 · Beverages Wine in containers up to 2L
Six-digit Harmonized System subheading. Used by 200+ customs authorities worldwide as the universal starting point for tariff classification.
Anatomy of 220421
For a real customs declaration you'll extend this 6-digit code to the destination's full local format: 10 digits for US HTS / UK Trade Tariff, 8 digits for the EU Combined Nomenclature. The first six digits stay the same — only the trailing detail differs.
What this code covers
What falls under 220421
- Wine of fresh grapes, in containers holding 2 litres or less (standard bottles)
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
220421 — Sparkling vs still
Sparkling wine has its own subheading (2204 21 with the sparkling sub-classification, or 220410 in some editions). Misdeclaring sparkling as still is a frequent and costly error because excise treatment differs.
Classification & cost note
Wine is the classic case where customs duty is the small number. The real cost is excise/alcohol duty, which is levied per litre of product or per litre of pure alcohol depending on the country, plus VAT calculated on duty-inclusive value. A landed-cost estimate that only applies the customs MFN rate will understate the true cost by a wide margin — always layer excise on top.
Typical products: 750ml bottles of still red/white wine · 375ml half-bottles · 1L screw-cap table wine
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇩🇪Germany | 0% | 19% |
| 🇵🇹Portugal | 0% | 23% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation) — the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
Questions about 220421
How is wine taxed on import?
Three layers usually stack: customs duty (often low or zero under FTAs), excise/alcohol duty charged by volume or alcohol content, and VAT charged on the duty-and-excise-inclusive value. Excise is normally the largest component.
Does bottle size change the HS code for wine?
Yes. ≤2L is 220421, over 2L up to 10L is 220422, and over 10L (bulk) is 220429. The size band can change both duty and excise handling.
Related codes in Chapter 22
Calculate duty for HS 220421
Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.
Country guides