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HS Codes / Chapter 22: Beverages, spirits and vinegar / 220600
220600 Chapter 22 · Beverages

Cider, perry, mead and other fermented drinks

Six-digit subheading in Beverages, chapter 22 of the Harmonized System, priced here for 6 destination markets.

Anatomy of 220600

Chapter
22
Beverages, spirits and vinegar
Heading
22.06
Product group
Subheading
22.06.00
Specific product

You will declare against a longer local code that begins 220600: 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

HS code 220600 covers cider, perry, mead and other fermented drinks under Chapter 22 (beverages, spirits and vinegar). Australia, Canada, Germany, Portugal, United Kingdom and United States do not charge this as a percentage at all: the official duty is specific or compound, printed in full in the table below rather than converted into a rate it does not have. Destination tax is charged on top, on the customs value plus any duty, and runs from 0% to 23% across these markets, highest in Portugal, with none at the border in United States. All 6 rates below have been read from the tariff schedule of the market that charges them.

Import duty by country

MFN duty rate · 6 countries
Country Duty VAT Notes
🇦🇺Australia Not a % 10% Charged per unit, not on value. See the official wording below.

Official duty for Australia

  • $110.15/L of alcohol
  • 5%, and $110.15/L of alcohol
  • Free

The Australia schedule has 29 national lines under this code and 9 different rate texts; 6 more are not listed here. Read it at the official tariff.

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.

Line First reading Second reading
22060013 $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol $69.57/L ofalcoholNZ/PG/FI/DC/LDC:$69.57/L ofalcohol
22060014 $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol $69.57/L ofalcoholNZ/PG/FI/DC/LDC:$69.57/L ofalcohol
22060021 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:4%, and $110.15/L of alcohol DCT:5%, and $110. 5%, and$69.57/L ofalcoholDCS:4%, and$69.57/L ofalcoholDCT:5%, and$69.57/L ofalco
22060022 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:4%, and $110.15/L of alcohol DCT:5%, and $110. 5%, and$69.57/L ofalcoholDCS:4%, and$69.57/L ofalcoholDCT:5%, and$69.57/L ofalco
22060023 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:3%, and $110.15/L of alcohol 5%, and$69.57/L ofalcoholDCS:3%, and$69.57/L ofalcoholNZ/PG/FI/DC/LDC:$69.57/L o
22060024 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:3%, and $110.15/L of alcohol 5%, and$69.57/L ofalcoholDCS:3%, and$69.57/L ofalcoholNZ/PG/FI/DC/LDC:$69.57/L o

15 more lines under this code differ in the same way. 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% Charged per unit, not on value. See the official wording below.

Official duty for Canada

  • 28.16¢/litre
  • 3%
  • 7.74¢/litre

The Canada schedule has 25 national lines under this code and 16 different rate texts; 13 more are not listed here. Read it at the official tariff.

🇩🇪Germany Not a % 19% Charged per unit, not on value. See the official wording below.

Official duty for Germany

  • 1.30 EUR / % vol/hl MIN 7.20 EUR / hl
  • 19.20 EUR / hl
  • 7.70 EUR / hl

The Germany schedule has 7 national lines under this code and 4 different rate texts; 1 more is not listed here. Read it at the official tariff.

🇵🇹Portugal Not a % 23% Charged per unit, not on value. See the official wording below.

Official duty for Portugal

  • 1.30 EUR / % vol/hl MIN 7.20 EUR / hl
  • 19.20 EUR / hl
  • 7.70 EUR / hl

The Portugal schedule has 7 national lines under this code and 4 different rate texts; 1 more is not listed here. Read it at the official tariff.

🇬🇧United Kingdom Not a % 20% Charged per unit, not on value. See the official wording below.

Official duty for United Kingdom

  • 1.00 GBP / % vol/hl
  • 16.00 GBP / hl
  • 6.40 GBP / hl

The United Kingdom schedule has 7 national lines under this code and 4 different rate texts; 1 more is not listed here. Read it at the official tariff.

🇺🇸United States Not a % 0% Charged per unit, not on value. See the official wording below.

Official duty for United States

  • 0.4¢/liter
  • 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content
  • 3¢/liter

The United States schedule has 5 national lines under this code and 5 different rate texts; 2 more are 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 7 September 2026

Every 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.

🇺🇸US
HTS General for 220600 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=2206.00 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=22&to=23&format=CSV&styles=false. Both returned the official wording "0.4¢/liter ; 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content ; 3¢/liter ; 13.9¢/liter ; 4.2¢/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: 2206.00.15 0.4¢/liter; 2206.00.30.00 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content; 2206.00.45.00 3¢/liter; 2206.00.60.00 13.9¢/liter; 2206.00.90 4.2¢/liter
🇬🇧GB
Third country duty for 220600 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/2206001000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned the official wording "1.00 GBP / % vol/hl ; 16.00 GBP / hl ; 6.40 GBP / hl ; 4.80 GBP / hl". The two publications are independent of each other and they agree. Retrieved text: 2206001000 1.00 GBP / % vol/hl; 2206003100 16.00 GBP / hl; 2206003900 16.00 GBP / hl; 2206005100 6.40 GBP / hl; 2206005900 6.40 GBP / hl; 2206008100 4.80 GBP / hl; 2206008900 4.80 GBP / hl
🇨🇦CA
MFN for 220600 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch22-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned the official wording "28.16¢/litre ; 3% ; 7.74¢/litre ; 21.12¢/litre ; 2.82¢/litre ; 7.04¢/litre ; 7.78¢/litre ; 8.52¢/litre ; 9.25¢/litre ; 10¢/litre ; 10.73¢/litre ; 11.48¢/litre ; 12.21¢/litre ; 12.95¢/litre ; 2.11¢/litre ; 12.28¢/litre of absolute ethyl alcohol". 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: 2206.00.11 28.16¢/litre; 2206.00.12 28.16¢/litre; 2206.00.18 3%; 2206.00.19 3%; 2206.00.21 7.74¢/litre; 2206.00.22 7.74¢/litre; 2206.00.31 21.12¢/litre; 2206.00.39 21.12¢/litre; 2206.00.41 28.16¢/litre; 2206.00.49 28.16¢/litre; 2206.00.50 2.82¢/litre; 2206.00.61 7.04¢/litre; 2206.00.62 7.78¢/litre; 2206.00.63 8.52¢/litre; 2206.00.64 9.25¢/litre; 2206.00.65 10¢/litre; 2206.00.66 10.73¢/litre; 2206.
🇦🇺AU
MFN for 220600 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-iv/chapter-22 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned the official wording "$110.15/L of alcohol ; 5%, and $110.15/L of alcohol ; Free ; 5% ; $10.57/L of alcohol ; $55.83/L of alcohol ; $33.11/L of alcohol ; $65.03/L of alcohol ; $43.39/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: 2206.00.13 $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol; 2206.00.14 $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol; 2206.00.21 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:4%, and $110.15/L of alcohol DCT:5%, and $110.; 2206.00.22 5%, and $110.15/L of alcohol NZ/PG/FI/DC/LDC/SG: $110.15/L of alcohol DCS:4%, and $110.15/L of alcohol DCT:5
🇩🇪DE 🇵🇹PT
One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 220600 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/2206001000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=220600&origin=CN&destination=DE. Both returned the official wording "1.30 EUR / % vol/hl MIN 7.20 EUR / hl ; 19.20 EUR / hl ; 7.70 EUR / hl ; 5.76 EUR / hl". The two publications are independent of each other and they agree. Retrieved text: 2206001000 1.30 EUR / % vol/hl MIN 7.20 EUR / hl; 2206003100 19.20 EUR / hl; 2206003900 19.20 EUR / hl; 2206005100 7.70 EUR / hl; 2206005900 7.70 EUR / hl; 2206008100 5.76 EUR / hl; 2206008900 5.76 EUR / hl

Re-check first: The United States gives cider, prune wine, sake and effervescent wine lines of their own at different charges per litre, so the drink has to be identified before any figure applies. Prune wine carries a second charge on its ethyl alcohol content as well.

What falls under 220600

  • Other fermented beverages such as cider, perry, mead and sake, and mixtures of fermented beverages with non alcoholic drinks
  • Fruit wines, hard seltzers built on a fermented base, and fermented drink blends not elsewhere specified

What's specifically excluded

These look similar but belong under a different code:

  • 220421: Wine of fresh grapes in containers holding 2 litres or less
  • 220422: Wine of fresh grapes in containers of 2 to 10 litres
  • 220840: Rum and other spirits obtained by distilling fermented cane products

Commonly confused with

220421: Grape wine
Heading 2204 is reserved for wine of fresh grapes. Anything fermented from another fruit, from honey or from rice falls to 2206 instead, so a pear perry and a grape wine of the same strength and packaging sit in different headings.

220870: Liqueurs and cordials
The dividing line is whether the alcohol was produced by fermentation or by distillation. A fermented base drink stays in 2206 even when flavoured and sweetened, while adding distilled spirit to raise the strength generally moves the product to Chapter 22's spirit headings.

Classification & cost note

Heading 2206 is where every fermented drink that is not grape wine and not beer ends up, which makes it a large and commercially varied residual line. The classification question is usually easy and the tax question rarely is. Alcoholic drinks attract excise duty in almost every market, assessed separately from customs duty, on a basis that differs by product category and often by alcoholic strength, so two drinks sharing this subheading can carry very different total charges. Hard seltzers have made this sharper, because whether a product is treated as a fermented drink or as a spirit based mixed drink for excise purposes can turn on how the alcohol was produced, a distinction invisible on the can. Labelling rules on strength, allergens and container size are enforced by a different authority again.

Typical products: Bottled and canned ciders · Perry made from fermented pears · Traditional and fruit meads · Sake and other rice wines · Fruit wines from berries and stone fruit · Hard seltzers on a fermented base

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 2206

220600 is a subheading of 2206, other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included , and it is the only code this site holds under that heading.

No numbered note to chapter 22 takes heading 2206 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.

One further note to chapter 22 names heading 2206 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.

Note 3 to chapter 22, which is about something else

Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.

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/2206, 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 220600

Why is cider not classified with wine?

Because heading 2204 covers wine of fresh grapes only. Cider, perry, mead, sake and fruit wines are other fermented beverages and belong in heading 2206 regardless of strength or packaging.

Is a hard seltzer classified here?

It depends on how its alcohol was produced. A seltzer built on a fermented base is a fermented beverage of this heading; one built by adding distilled spirit is generally treated as a spirit based drink instead.

Does the customs code determine the excise due?

No. Excise is assessed separately, usually by product category and alcoholic strength, so two drinks sharing this subheading can carry quite different total charges. Both have to be worked out independently.

Where does kombucha sit?

It depends on its alcoholic strength as presented. A fermented tea below the threshold at which the destination treats a drink as alcoholic is generally a non alcoholic beverage of heading 2202, and only a version above that threshold reaches this heading.

Related codes in Chapter 22

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In this chapter

Chapter 22: Beverages, spirits and vinegar

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