HS 220850 Gin and Geneva

Import duty rates for gin and Geneva (HS 2208.50) vary significantly by destination country and origin. For example, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate for products classified under 2208.50.00.30 (Gin, in containers each holding not over 4 liters) is generally $1.99 per proof liter. However, many trade agreements offer preferential treatment. For instance, imports from countries with which the U.S. has a Free Trade Agreement (FTA) may be eligible for a 'Free' duty rate, provided all rules of origin are met. In the European Union (EU) TARIC, the general third-country duty rate for gin (e.g., CN code 2208 50 11 for gin in containers of 2 liters or less) is 0.00% ad valorem, but excise duties and VAT apply separately at national levels. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most current and accurate rates applicable to their specific trade lane.

HS code 2208.50 specifically covers 'Gin and Geneva.' The primary classification criterion is the botanical composition and production method. Gin is typically a spirit that derives its predominant flavor from juniper berries (Juniperus communis L.). It is produced by flavoring ethyl alcohol of agricultural origin with juniper berries and other botanicals. Geneva (or Genever) is a traditional Dutch spirit, also juniper-flavored, but often distilled from a malted grain mash and sometimes aged in oak, giving it a distinct character from London Dry Gin, for example. The World Customs Organization (WCO) Explanatory Notes to Chapter 22 provide further guidance, emphasizing the characteristic juniper flavor as the defining element for classification within this subheading, differentiating it from other spirits like vodka (2208.60) or whisky (2208.30) which have distinct raw materials and flavoring profiles.

Importers of gin and Geneva under HS 2208.50 must typically provide a comprehensive set of documents to customs authorities. These commonly include: a commercial invoice detailing the goods, value, and terms of sale; a packing list; a bill of lading or air waybill; and a certificate of origin to claim preferential duty rates under trade agreements. Additionally, due to the nature of alcoholic beverages, specific health, safety, and excise documentation is often required. This may include a certificate of analysis, a government health certificate from the country of origin, and compliance with labeling regulations (e.g., alcohol content, volume, origin, and specific warnings). In the U.S., importers must also comply with requirements from the Alcohol and Tobacco Tax and Trade Bureau (TTB), including obtaining necessary permits and ensuring label approval.

Numerous trade agreements provide preferential duty rates for gin and Geneva under HS 2208.50, often resulting in a 0.00% or 'Free' duty rate, provided the products meet the respective rules of origin. Key agreements include: the United States-Mexico-Canada Agreement (USMCA) for trade between these three nations; various Free Trade Agreements (FTAs) the U.S. has with countries such as Australia, Chile, Colombia, Korea, and Peru; the EU's extensive network of FTAs (e.g., with Canada (CETA), Japan (JEFTA), UK (TCA)); and the UK's independent FTAs. For example, under the EU-UK Trade and Cooperation Agreement (TCA), gin originating in the UK or EU can be imported into the other territory at 0.00% customs duty. Importers must ensure they have the correct proof of origin, such as an origin declaration or certificate, to claim these preferential rates.