HS 220300 In containers holding 10 litres or less

Quick Answer: HS code 220300 specifically covers beer made from malt, packaged in containers with a capacity of 10 liters or less. This includes a wide range of consumer-ready beer products, from standard bottles and cans to smaller kegs or mini-casks. For imports into the UK and EU, the Most Favored Nation (MFN) duty rate is generally 0.00% ad valorem, indicating duty-free access for many origins. In contrast, the United States applies a specific duty rate, typically 13.2¢ per liter, though some preferential programs may offer duty-free entry. Importers should verify the exact rate based on origin and specific trade agreements. Key considerations include excise duties, which are levied in addition to customs duties and vary significantly by jurisdiction, and potential anti-dumping or countervailing duties on certain origins. Accurate volume declaration is crucial for calculating US duties.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2203000900 0.00 % — —
2203000100 0.00 % — —
2203001000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2203000100 0.00 % — —
2203000900 0.00 % — —
2203001000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
22030000 Free — —
2203000060 — — ["liters"]
2203000030 — — ["liters"]
2203000090 — — ["liters"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 220300 cover?

This subheading covers beer made from malt, specifically when it is presented in containers designed to hold 10 litres or less. This includes a wide array of packaged beers, such as bottles, cans, and smaller kegs or mini-kegs, provided their individual capacity does not exceed the 10-litre threshold. The WCO Harmonized System Explanatory Notes for Heading 2203 clarify that "beer made from malt" encompasses all types of beer, regardless of alcohol content or brewing method, as long as the primary ingredient is malt. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this interpretation, applying the subheading to all such retail-packaged malt beers.

What falls outside HS 220300?

The following products are excluded from HS 220300: malt beer presented in containers holding more than 10 litres. For instance, large commercial kegs or barrels exceeding this capacity would be classified under HS 22030060 (for the US HTS) or other specific national subdivisions for bulk beer. Additionally, non-alcoholic beverages, even if beer-like in appearance or taste, are generally excluded from Heading 2203 altogether and would typically fall under Heading 2202, "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009." Similarly, fermented beverages not primarily made from malt, such as cider (Heading 2206) or wine (Heading 2204), are also excluded.

What are common classification mistakes for HS 220300?

A common error is misinterpreting the "10 litres or less" container size criterion, leading to incorrect classification of bulk beer. Importers sometimes mistakenly classify large commercial kegs under 220300 if they overlook the specific capacity limit, which is a direct application of Legal Note 3 to Chapter 22, stating that "For the purposes of heading 22.03, 'beer made from malt' means beer made from malt, whether or not containing other ingredients, and whether or not fermented after bottling, provided that the alcohol content by volume does not exceed 0.5% vol." However, the container size is a crucial differentiator at the subheading level. Another mistake involves confusing malt beer with other fermented beverages, such as hard seltzers or certain malt beverages that might be flavored to resemble other drinks but are not primarily beer made from malt, leading to misclassification under different headings like 2206.

How should importers classify products under HS 220300?

The correct procedure for classifying products under HS 220300 involves a two-step verification process. First, confirm that the product is indeed "beer made from malt" as defined by Heading 2203, referencing the WCO Explanatory Notes to ensure it meets the fundamental characteristics of beer. Second, meticulously verify the capacity of the individual containers. If the beer is packaged in bottles, cans, or any other container type with a capacity of 10 litres or less, then HS 220300 is the appropriate classification. Importers and customs brokers should always consult the most current version of their national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ensure compliance with any specific national subdivisions or duty rates applicable to this subheading, such as the 3.5% ad valorem duty rate for beer in containers holding 10 litres or less under the US HTS for Most Favored Nation (MFN) countries.

Which HS Codes Are Related?

HS 220510 HS 220422 HS 160300 HS 220421 HS 220900 HS 220430

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the specific classification criteria for products under HS 2203.00 'Beer made from malt: In containers holding 10 litres or less'?

HS 2203.00 specifically covers 'Beer made from malt' when presented 'In containers holding 10 litres or less'. The primary classification criterion is the product itself being beer made from malt, and the secondary criterion is the packaging size. This sub-heading distinguishes it from beer in larger containers (e.g., kegs or bulk, which would typically fall under HS 2203.00.00.10 in the U.S. HTSUS for containers over 10 liters). Importers must ensure that the product is indeed beer made from malt and verify the container volume to accurately apply this classification. Reference: WCO Harmonized System Explanatory Notes for Chapter 22.

What are the typical Most Favored Nation (MFN) duty rates for HS 2203.00 in major importing regions, and are there any specific taxes or excises in addition to customs duties?

The MFN duty rates for HS 2203.00 'Beer made from malt: In containers holding 10 litres or less' can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (HTSUS), the General (MFN) duty rate for 2203.00.00.30 (beer in containers holding 10 liters or less) is 13.2¢/liter (as per USITC HTSUS, 2024). In the European Union (EU TARIC), the MFN duty rate is typically 0.00% ad valorem. The UK Global Tariff also lists a 0.00% ad valorem duty rate for this heading. It is crucial to note that in addition to customs duties, alcoholic beverages like beer are subject to significant excise duties, value-added tax (VAT), or other specific consumption taxes in most countries. These internal taxes are generally collected at the point of entry or sale and are separate from customs duties. Importers should consult the relevant national tax authorities for precise excise and VAT rates.

Which common free trade agreements (FTAs) offer preferential duty treatment for HS 2203.00, and what documentation is required to claim these benefits?

Many Free Trade Agreements (FTAs) offer preferential duty treatment for HS 2203.00. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), CETA (Comprehensive Economic and Trade Agreement between Canada and the EU), or the UK-EU Trade and Cooperation Agreement, beer originating from a partner country may qualify for a 0.00% preferential duty rate. To claim preferential duty rates, importers must typically provide a valid Certificate of Origin or an Origin Declaration, depending on the specific FTA's rules of origin. This document certifies that the beer meets the origin requirements stipulated in the agreement. Customs brokers and importers should verify the specific origin rules for beer under the applicable FTA and ensure all required documentation is accurately completed and available at the time of import. Failure to provide proper documentation will result in the application of the higher MFN duty rate.

Are there any specific import licensing, health certificates, or labeling requirements for beer under HS 2203.00 in major markets?

Yes, beyond standard customs declarations, beer under HS 2203.00 is subject to various non-tariff requirements in most major markets due to its nature as an alcoholic beverage. In the United States, importers must comply with regulations from the Alcohol and Tobacco Tax and Trade Bureau (TTB), which include obtaining an importer's permit, COLA (Certificate of Label Approval) for each unique product, and ensuring compliance with federal labeling requirements (e.g., alcohol content, health warning statement). The EU and UK also have stringent labeling requirements concerning ingredients, allergens, alcohol content, and health warnings. Health certificates are not typically required for standard beer imports, but specific additives or ingredients might trigger additional scrutiny. Importers should always consult the relevant national food and beverage regulatory authorities (e.g., FDA and TTB in the US, national food safety agencies in the EU/UK) for the most current and specific import licensing, labeling, and health compliance requirements before shipping.