HS 220710 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

Quick Answer: HS code 220710 covers high-strength undenatured ethyl alcohol, specifically with an alcoholic strength by volume of 80% vol or higher. This includes pure ethanol used in various industrial, pharmaceutical, and beverage applications (after further processing). For the UK, the standard duty rate is £16.00 per hectolitre. The EU applies a similar rate of €19.20 per hectolitre. In the US, duty rates vary significantly, ranging from 2.5% to 20% ad valorem, with many countries qualifying for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR, SG). Importers should verify specific origin-based preferential tariffs and any additional excise duties or taxes applicable in the destination country, as these can substantially impact landed costs. US importers should also consult Chapter 98 for potential special provisions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2207100000 16.00 GBP / hl — —
2207100011 16.00 GBP / hl — —
2207100019 16.00 GBP / hl — —
2207100090 16.00 GBP / hl — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2207100000 19.20 EUR / hl — —
2207100011 19.20 EUR / hl — —
2207100019 19.20 EUR / hl — —
2207100090 19.20 EUR / hl — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
220710 — — —
22071060 2.5% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PE,S,SG) See 9822.09.22-9822.09.24 (1 programs) —
2207106090 — — ["liters"]
2207103000 18.9¢/pf.liter Free (17 programs) ["pf.liters"]
2207106010 — — ["liters"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

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.

Which Trade Agreements Reduce Duties for HS 2207.10?

Imports of Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

What products does HS 220710 cover?

This subheading covers undenatured ethyl alcohol with an alcoholic strength by volume of 80% vol or higher. This definition aligns with the World Customs Organization (WCO) Harmonized System Nomenclature and is consistently applied across major customs territories such as the United States, as per the USITC Harmonized Tariff Schedule (HTSUS), and the European Union, as detailed in the EU TARIC database. Products falling under this subheading are typically high-purity ethanol intended for various industrial, pharmaceutical, or beverage production uses where denaturation is not required or desired. It is crucial that the alcohol has not undergone any process to render it unfit for human consumption.

What falls outside HS 220710?

The following products are excluded from HS 220710: ethyl alcohol with an alcoholic strength by volume of less than 80% vol, which would typically fall under HS 220720 if undenatured, or HS 2208 if denatured or prepared for specific uses. Furthermore, denatured ethyl alcohol, regardless of its alcoholic strength, is specifically excluded from 220710 and is classified under HS 220720. For instance, ethanol mixed with methanol, isopropyl alcohol, or other denaturants to make it unsuitable for drinking, even if 80% vol or higher, would be classified as denatured alcohol. Similarly, spirits, liqueurs, and other alcoholic beverages, even if high strength, are classified under Heading 2208.

What are common classification mistakes for HS 220710?

A common error is misclassifying denatured ethyl alcohol under HS 220710 due to its high alcoholic strength, overlooking the "undenatured" criterion. Importers sometimes mistakenly believe that any high-proof ethanol belongs here, failing to verify if denaturants have been added. This often leads to incorrect duty rates and potential penalties. Another mistake involves classifying ethyl alcohol below 80% vol within this subheading, ignoring the strict alcoholic strength threshold. Proper application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount to avoid these errors.

How should importers classify products under HS 220710?

The correct procedure for classifying products under HS 220710 involves a meticulous review of the product's specifications, particularly its alcoholic strength by volume and whether it has been denatured. Importers and customs brokers must obtain a Certificate of Analysis (CoA) or similar documentation from the manufacturer, clearly stating the ethanol content and confirming the absence of denaturing agents. It is essential to cross-reference these details with the WCO Explanatory Notes for Heading 2207 and the specific national tariff schedule (e.g., HTSUS, EU TARIC) to ensure compliance. When in doubt, seeking a binding tariff information (BTI) ruling from the relevant customs authority is a prudent step to ensure legal certainty and avoid classification disputes.

Which HS Codes Are Related?

HS 220720 HS 220820 HS 220860 HS 382000 HS 220830

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

FAQ

What are the typical Most Favored Nation (MFN) import duty rates for HS code 2207.10 (Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher) in major markets?

The MFN import duty rates for HS 2207.10 can vary significantly by importing country or customs union. For instance, the UK Global Tariff (UKGT) currently applies a duty rate of 16.00 GBP per hectolitre (hl). Similarly, the EU Common Customs Tariff (TARIC) levies a duty of 19.20 EUR per hectolitre (hl). In contrast, the United States Harmonized Tariff Schedule (HTSUS) may apply ad valorem rates, such as 2.5% or 20%, depending on specific product characteristics or end-use provisions, with some specific subheadings (e.g., 9822.09.22-9822.09.24 for certain products entering under particular programs like the Caribbean Basin Initiative) potentially offering duty-free treatment. Importers should always consult the specific tariff schedule of the importing country for the most accurate and up-to-date information.

What are the key classification criteria for ethyl alcohol under HS 2207.10, particularly regarding 'undenatured' and 'alcoholic strength'?

For classification under HS 2207.10, two primary criteria are critical: 'undenatured' and 'alcoholic strength by volume of 80% vol or higher'. 'Undenatured' means the ethyl alcohol has not had denaturants (substances added to make it unfit for human consumption, typically to avoid excise duties on beverages) added to it. It is pure or nearly pure ethyl alcohol. The 'alcoholic strength by volume of 80% vol or higher' is measured at a temperature of 20°C. This high strength distinguishes it from lower-strength ethyl alcohol (e.g., for beverage use) or denatured alcohol (HS 2207.20). Customs authorities often require laboratory analysis or certificates of analysis to verify both the undenatured status and the precise alcoholic strength.

Which common trade agreements offer preferential duty rates for HS 2207.10, and what documentation is typically required to claim them?

Many Free Trade Agreements (FTAs) and preferential trade programs offer reduced or duty-free rates for HS 2207.10, provided the product meets the respective Rules of Origin (RoO). For example, the US HTSUS indicates 'Free' rates under various agreements and preference programs, including those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential treatment, importers typically need to provide a valid Certificate of Origin (e.g., EUR.1, Form A, or a self-certification by the exporter) that explicitly states the origin of the goods and references the applicable trade agreement. Failure to provide correct documentation will result in the application of the MFN duty rate.

Beyond standard customs declarations, are there any specific documentation or regulatory requirements for importing undenatured ethyl alcohol under HS 2207.10?

Yes, due to its nature and potential uses, undenatured ethyl alcohol under HS 2207.10 often faces additional regulatory scrutiny beyond standard customs declarations. Importers may be required to obtain specific licenses or permits from national health, excise, or chemical control authorities prior to importation. For instance, in many jurisdictions, its import is controlled to prevent its diversion for illicit beverage production or other unauthorized uses. Required documentation may include: a Certificate of Analysis (CoA) confirming purity and alcoholic strength, a Safety Data Sheet (SDS), an import license issued by the relevant government agency, and potentially end-use declarations. Importers should verify all national and local regulations in the importing country well in advance of shipment.