HS 220840 Rum and other spirits obtained by distilling fermented sugar-cane products
Quick Answer: HS code 220840 encompasses rum and other spirits derived from the distillation of fermented sugar-cane products, such as cachaça and aguardiente de caña. This classification specifically excludes non-potable spirits or those not primarily obtained from sugar cane. Importers and customs brokers should note the varied duty rate structures. The UK and EU typically apply compound duties, combining a specific rate per percentage of alcohol by volume per hectoliter (e.g., 0.50 GBP / % vol/hl in the UK) with an additional specific rate per hectoliter (e.g., 2.60 GBP / hl in the UK). The US generally applies specific duties per proof liter (e.g., $1.32/pf. liter). Significant trade considerations include preferential duty rates, such as "Free" for eligible products from numerous countries under various US trade agreements (e.g., A+, AU, BH, CL). Always verify the specific subheading and origin to determine the applicable rate.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2208401100 | 0.50 GBP / % vol/hl + 2.60 GBP / hl | — | — |
| 2208403900 | 0.50 GBP / % vol/hl + 2.60 GBP / hl | — | — |
| 2208409100 | 0.00 % | — | — |
| 2208400000 | — | — | — |
| 2208403100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2208400000 | — | — | — |
| 2208401100 | 0.60 EUR / % vol/hl + 3.20 EUR / hl | — | — |
| 2208403100 | 0.00 % | — | — |
| 2208403900 | 0.60 EUR / % vol/hl + 3.20 EUR / hl | — | — |
| 2208405100 | 0.60 EUR / % vol/hl | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 220840 | — | — | — |
| 2208402000 | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf. liter (1 programs) | ["pf.liters"] |
| 2208406000 | 23.7¢/pf.liter | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter (1 programs) | ["pf.liters"] |
| 2208404000 | Free | — | ["pf.liters"] |
| 2208408000 | Free | — | ["pf.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 2208.40?
Imports of Rum and other spirits obtained by distilling fermented sugar-cane products 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 (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) 10.5¢/pf.liter for US-Jordan FTA
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 220840 cover?
This subheading covers rum and other spirits obtained by distilling fermented sugar-cane products, as defined by the Harmonized System Nomenclature Explanatory Notes for Heading 2208. Specifically, it includes spirits derived exclusively from sugar-cane products, such as sugar-cane juice, molasses, or sugar-cane syrup, which have undergone fermentation and subsequent distillation. This encompasses traditional rum, which is typically aged in wooden barrels, as well as unaged cane spirits, provided they meet the criteria of being a distilled alcoholic beverage from fermented sugar-cane. The USITC Harmonized Tariff Schedule and EU TARIC system align with this WCO definition, ensuring consistent global classification for these specific spirits.
What falls outside HS 220840?
The following products are excluded from HS 220840: spirits obtained from other agricultural products, such as grain spirits (e.g., whisky, vodka from grain), fruit spirits (e.g., brandy from grapes), or agave spirits (e.g., tequila, mezcal), which are classified under other specific subheadings within Heading 2208. Additionally, non-alcoholic beverages, even if flavored with rum, are excluded and would fall under Chapter 22's non-alcoholic beverage provisions. Furthermore, sugar-cane products that have not been fermented and distilled into spirits, such as molasses or sugar-cane juice themselves, are classified elsewhere, typically in Chapter 17 or Chapter 22 for non-alcoholic preparations.
What are common classification mistakes for HS 220840?
A common error is misclassifying spirits that contain rum but are primarily composed of other alcoholic bases, or spirits that are merely rum-flavored but not distilled from sugar-cane products. For instance, a mixed alcoholic beverage that contains rum but is predominantly a grain spirit base would not fall under 220840; its classification would depend on the predominant alcoholic component, often leading to classification under 220890 for "other spirits." Another mistake involves classifying spirits made from sugar beets or other sugar-producing plants as rum, which is incorrect as rum specifically requires sugar-cane derivation. Proper application of General Interpretative Rule (GRI) 1 and GRI 6 is crucial to ensure the product's true nature and composition are accurately reflected in its classification.
How should importers classify products under HS 220840?
The correct procedure for classifying products under HS 220840 involves a thorough review of the product's manufacturing process and ingredient list. Importers and customs brokers must verify that the spirit is exclusively obtained by distilling fermented sugar-cane products, without significant addition of other alcoholic bases. Obtain a certificate of origin or a detailed product specification sheet from the manufacturer confirming the raw materials and distillation process. Compare these details against the WCO Explanatory Notes for Heading 2208 and the specific definitions provided by the USITC Harmonized Tariff Schedule or EU TARIC. If there is any doubt regarding the primary alcoholic component or origin, consider requesting a binding ruling from the relevant customs authority to ensure accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2208.40 (Rum and other spirits obtained by distilling fermented sugar-cane products) in key markets?
The MFN duty rates for HS 2208.40 vary significantly by importing country. For example, in the United States, the MFN duty rate is $1.32 per proof liter. In the European Union, the MFN duty rate is 0.60 EUR / % vol/hl + 3.20 EUR / hl, while in the United Kingdom, it is 0.50 GBP / % vol/hl + 2.60 GBP / hl. It is crucial for importers to consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule, EU TARIC, or UK Trade Tariff, for the most current and precise rates, as these are subject to change.
How do preferential trade agreements affect the duty rates for rum under HS 2208.40?
Preferential trade agreements can significantly reduce or eliminate import duties for products classified under HS 2208.40. For instance, in the United States, rum from countries with which the U.S. has a Free Trade Agreement (FTA) or other preferential programs may enter at a reduced rate or duty-free. Examples include 'Free' rates for imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Imports from Jordan (JO) may be subject to a preferential rate of 10.5¢ per proof liter. Importers should verify the origin of their product and ensure all documentation, such as a Certificate of Origin, is correctly prepared to claim preferential treatment under agreements like the USMCA, CAFTA-DR, or other bilateral FTAs.
What are the key classification criteria for distinguishing products under HS 2208.40 from other spirits?
HS 2208.40 specifically covers 'Rum and other spirits obtained by distilling fermented sugar-cane products.' The primary classification criteria revolve around the raw material and the distillation process. To be classified under 2208.40, the spirit must be derived from the fermentation and distillation of sugar-cane products, such as molasses or sugar cane juice. This distinguishes it from spirits made from grains (like whisky, HS 2208.30), fruits (like brandy, HS 2208.20), or other agricultural products. Customs authorities will typically examine production methods and ingredient lists to confirm compliance with this definition, often requiring detailed manufacturing specifications.
What specific documentation is required for importing rum (HS 2208.40) into major markets?
Importing rum under HS 2208.40 typically requires a standard set of customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, specific to alcoholic beverages, a Certificate of Origin is crucial, especially when claiming preferential duty rates under a trade agreement. Importers must also comply with relevant food and drug administration regulations, which may necessitate specific permits, health certificates, or laboratory analysis reports confirming product composition and safety. For the U.S., the Alcohol and Tobacco Tax and Trade Bureau (TTB) has specific labeling and formula approval requirements. In the EU and UK, excise duty declarations and compliance with national food safety and labeling laws are mandatory.