HS Code Detail
220421 Chapter 22 · Beverages Wine in containers up to 2L
Six-digit subheading in Beverages, chapter 22 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 220421
You will declare against a longer local code that begins 220421: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what a rate can differ on, though none of the 6 destinations below charges this subheading as a percentage at all.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 🇦🇺Australia | Not a % | 10% | ||||||||||
| The two official publications differ, Australia This rate is read twice, from two official publications. They agree on what kind of duty the lines below carry, and they print different wording for them. This site does not decide between two official sources, so both are shown and neither figure below is published as a rate.
The percentage in the table above is the part both publications agree on, where there is one. Read the first publication and the second before you budget on this code. | ||||||||||||
| 🇨🇦Canada | Not a % | 5% | ||||||||||
| 🇩🇪Germany | Not a % | 19% | ||||||||||
| Official duty for Germany
The Germany schedule has 164 national lines under this code and 8 different rate texts; 5 more are not listed here. Read it at the official tariff. | ||||||||||||
| 🇵🇹Portugal | Not a % | 23% | ||||||||||
| Official duty for Portugal
The Portugal schedule has 164 national lines under this code and 8 different rate texts; 5 more are not listed here. Read it at the official tariff. | ||||||||||||
| 🇬🇧United Kingdom | Not a % | 20% | ||||||||||
| Official duty for United Kingdom
The United Kingdom schedule has 164 national lines under this code and 7 different rate texts; 4 more are not listed here. Read it at the official tariff. | ||||||||||||
| 🇺🇸United States | Not a % | 0% | ||||||||||
| Official duty for United States
The United States schedule has 5 national lines under this code and 4 different rate texts; 1 more is not listed here. Read it at the official tariff. | ||||||||||||
Australia, Canada, Germany, Portugal, United Kingdom and United States charge this code by the hectolitre, the item or the kilogram rather than on its value, sometimes alongside a percentage, which is why the duty column reads Not a % there; a charge of that kind cannot be shown as a single percentage, so none is shown, the calculator does not estimate it, and the official wording is under each of those rows.
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.
How these rates were verified
Rates last verified 31 August 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- MFN for 220421 AU, read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-iv/chapter-22 and again on 2026-09-01 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned the official wording "5% ; 5%, and $110.15/L of alcohol". Both publications were read independently. They agree on the percentage shown above, where there is one, and print different per unit charges, which is why no per unit figure is published here as a rate. The lines they differ on are set out in the panel above the rate table. Retrieved text: 2204.21.10 5%; 2204.21.20 5%; 2204.21.30 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol; 2204.21.90 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol
- 🇨🇦CA
- MFN for 220421 CA, read on 2026-08-31 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch22-eng.html and again on 2026-09-01 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned the official wording "1.87¢/litre ; 4.68¢/litre ; Free". The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 2204.21.10 1.87¢/litre; 2204.21.21 4.68¢/litre; 2204.21.22 Free; 2204.21.23 Free; 2204.21.24 Free; 2204.21.25 Free; 2204.21.26 Free; 2204.21.27 Free; 2204.21.28 Free; 2204.21.31 Free; 2204.21.32 Free; 2204.21.41 Free; 2204.21.49 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 220421 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/2204210600 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=220421&origin=CN&destination=DE. Both returned the official wording "32.00 EUR / hl ; 13.10 EUR / hl ; 15.40 EUR / hl ; 14.80 EUR / hl ; 15.80 EUR / hl ; 1.75 EUR / % vol/hl ; 18.60 EUR / hl ; 20.90 EUR / hl". The two publications are independent of each other and they agree. Retrieved text: 2204210600 32.00 EUR / hl; 2204210700 32.00 EUR / hl; 2204210800 32.00 EUR / hl; 2204210900 32.00 EUR / hl; 2204211110 13.10 EUR / hl; 2204211190 15.40 EUR / hl; 2204211210 13.10 EUR / hl; 2204211290 15.40 EUR / hl; 2204211310 13.10 EUR / hl; 2204211390 15.40 EUR / hl; 2204211710 13.10 EUR / hl; 2204211790 15.40 EUR / hl; 2204211810 13.10 EUR / hl; 2204211890 15.40 EUR / hl; 2204211910 13.10 EUR /
- 🇬🇧GB
- Third country duty for 220421 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/2204210600 and again on 2026-09-01 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned the official wording "26.00 GBP / hl ; 10.00 GBP / hl ; 12.00 GBP / hl ; 13.00 GBP / hl ; 1.40 GBP / % vol/hl ; 15.00 GBP / hl ; 17.00 GBP / hl". The two publications are independent of each other and they agree. Retrieved text: 2204210600 26.00 GBP / hl; 2204210700 26.00 GBP / hl; 2204210800 26.00 GBP / hl; 2204210900 26.00 GBP / hl; 2204211110 10.00 GBP / hl; 2204211190 12.00 GBP / hl; 2204211210 10.00 GBP / hl; 2204211290 12.00 GBP / hl; 2204211310 10.00 GBP / hl; 2204211390 12.00 GBP / hl; 2204211710 10.00 GBP / hl; 2204211790 12.00 GBP / hl; 2204211810 10.00 GBP / hl; 2204211890 12.00 GBP / hl; 2204211910 10.00 GBP /
- 🇺🇸US
- HTS General for 220421 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=2204.21 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=22&to=23&format=CSV&styles=false. Both returned the official wording "19.8¢/liter ; 6.3¢/liter ; 5.3¢/liter ; 16.9¢/liter". The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 2204.21.20.00 19.8¢/liter; 2204.21.30.00 6.3¢/liter; 2204.21.50 6.3¢/liter; 2204.21.60.00 5.3¢/liter; 2204.21.80 16.9¢/liter
Re-check first: Wine duty is charged per hectolitre in the United Kingdom and the European Union, not as a percentage of what you paid, so the table above prints the official wording for those markets instead of a rate. The 0% this page showed for the United Kingdom, Germany and Portugal was never a duty rate. Zero is defensible for wine of EU origin moving under the trade agreement between the UK and the EU, and it is materially wrong for wine from anywhere else.
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
220410: Sparkling wine
Sparkling wine is 2204.10. This subheading, 2204.21, covers other wine of fresh grapes in containers holding 2 litres or less, so declaring a sparkling wine against it is a frequent and costly error, because the excise treatment of the two 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, so always layer excise on top.
Typical products: 750ml bottles of still red/white wine · 375ml half-bottles · 1L screw-cap table wine
What the notes to section IV say
Chapter 22 sits in section IV, prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body, where a section note governs every chapter in the section and applies before the heading notes below; the one reaching chapter 22 names no heading this site holds a code under, and it is quoted whole on the chapter 22 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/4 on 2026-09-08.
What the nomenclature says about heading 2204
220421 is a subheading of 2204, wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 , and this site holds 2 other codes under the same heading, which every rule below governs equally.
No numbered note to chapter 22 takes heading 2204 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 22 page.
Read from the notes to chapter 22 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/22, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/2204, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 22 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
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.
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