HS 220870 Liqueurs and cordials

The import duty rates for liqueurs and cordials (HS 2208.70) can vary significantly by destination. For instance, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate for certain products classified under 2208.70.00 is $3.08 per proof liter (USITC HTSUS 2024). However, many countries offer preferential duty treatment. For example, imports into the UK from certain developing countries may be 'Free' under the UK Generalised Scheme of Preferences (GSP), or '0.00%' under specific free trade agreements. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) and verify the origin of their goods to determine eligibility for preferential rates.

The classification of 'liqueurs and cordials' under HS 2208.70 is primarily based on their characteristic sweetness and the presence of added flavorings (e.g., fruits, herbs, spices, cream). Chapter 22, Note 3 to the Harmonized System Explanatory Notes (HSEN) clarifies that liqueurs are spirituous beverages to which sugar or other sweetening products and flavoring extracts or essences have been added. The alcohol content typically ranges, but the defining feature is the flavoring and sweetening. To support this classification, importers should provide technical specifications, product formulations, ingredient lists, and production process descriptions from the manufacturer. These documents help customs authorities confirm the product's composition and manufacturing method align with the definition of liqueurs and cordials, distinguishing them from spirits (e.g., vodka, whisky) or other prepared alcoholic beverages.

Many free trade agreements and preferential schemes offer reduced or zero duties for liqueurs and cordials classified under HS 2208.70, provided the goods meet the respective Rules of Origin (ROO). For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods originating from Mexico or Canada can enter the U.S. duty-free. Similarly, the EU has numerous FTAs (e.g., with Japan, South Korea, Canada) that provide preferential treatment. The UK also has continuity agreements and new FTAs. The key requirement is demonstrating that the product 'originates' in a party to the agreement, typically through a Certificate of Origin or an origin declaration. For liqueurs, this often means that the essential character-imparting ingredients (e.g., the base spirit, flavorings) and the significant manufacturing processes (e.g., blending, flavoring, sweetening) occur within the FTA territory. Importers must consult the specific ROO for each agreement and ensure proper documentation is maintained.

Yes, in addition to standard customs documentation (e.g., commercial invoice, packing list, bill of lading/air waybill), liqueurs and cordials (HS 2208.70) are subject to specific regulations due to their alcoholic content. Most countries require import permits or licenses issued by relevant alcohol control authorities (e.g., TTB in the U.S., HMRC in the UK). Health certificates are generally not required for finished alcoholic beverages unless specific ingredients are flagged. However, stringent labeling requirements are universal, typically mandating information such as: product name, brand, alcohol by volume (ABV), net content, country of origin, ingredient list, allergen declarations, and specific health warnings (e.g., government warnings regarding alcohol consumption). Importers must ensure compliance with the food and beverage regulations of the importing country, which often include pre-market approval or label registration processes.