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HS Codes / Chapter 22 — Beverages, spirits and vinegar / 220830
220830 Chapter 22 · Beverages

Whisky

Six-digit Harmonized System subheading. Used by 200+ customs authorities worldwide as the universal starting point for tariff classification.

Anatomy of 220830

Chapter
22
Beverages, spirits and vinegar
Heading
22.08
Product group
Subheading
22.08.30
Specific product

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

HS code 220830 covers whisky under Chapter 22 (beverages, spirits and vinegar). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 220830 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

What falls under 220830

  • Whiskies of all types — Scotch, bourbon, Irish, rye, blended and single malt

What's specifically excluded

These look similar but belong under a different code:

  • 220840 — Rum and other spirits from distilled sugar-cane products
  • 220860 — Vodka
  • 220870 — Liqueurs and cordials

Commonly confused with

220870 — Liqueurs
A whisky-based liqueur (sweetened, lower-proof, flavoured) is 220870, not 220830. The sugar and added-flavour test decides it.

Classification & cost note

Like wine, whisky's customs duty is dwarfed by excise. Spirits excise is charged per litre of pure alcohol, so a 40% ABV bottle is taxed on its alcohol content, and VAT then applies on top of duty + excise. Country-of-origin protected designations (Scotch, Bourbon, Irish) also carry labelling rules that can hold a shipment at the border independently of any tariff.

Typical products: Single malt Scotch · Bourbon and Tennessee whiskey · Blended and rye whiskies

Find the exact duty for 220830

Run this code through the duty calculator with your destination and shipment value, or check the destination's official tariff schedule for the binding MFN rate.

Questions about 220830

Why is imported whisky so expensive after duty?

Customs duty is usually modest, but spirits excise — charged per litre of pure alcohol — is large, and VAT is then applied to the duty-and-excise-inclusive value, compounding the effect.

Is a whisky liqueur classified as whisky?

No. Sweetened, flavoured, lower-strength whisky-based products are liqueurs under 220870, which can carry different excise treatment from straight whisky under 220830.

Related codes in Chapter 22

Calculate duty for HS 220830

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 22 — Beverages, spirits and vinegar

View all chapter 22 codes →