Beer made from malt is classified in HS heading 2203; the duty is modest but excise duty applies separately and depends on strength.
Where it sits in the tariff
Beer is generally classified in Chapter 22 — beverages, spirits and vinegar. The exact 8–10 digit commodity code depends on the detail below — so always confirm against the actual product.
What changes the code
- Beer made from malt = 2203; alcoholic strength affects excise duty.
- Non-alcoholic beer may classify differently depending on alcohol content.
- Mixtures of beer with non-alcoholic drinks (e.g. shandy) can fall under 2206.
- Container type/size is recorded for the full commodity code.
Typical Beer HS codes
| Product | Typical HS heading | Indicative UK duty |
|---|---|---|
| Beer made from malt | 2203 00 | Low (+ excise) |
| Shandy / beer mixtures | 2206 00 | Varies |
| Non-alcoholic beer (≤0.5%) | 2202 | Varies |
Headings and duty rates are indicative only and change — always confirm the full 10-digit commodity code and current rate in the UK Trade Tariff or with TTVerified.
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FAQ
Frequently asked questions
Malt beer is heading 2203. Excise duty applies separately and depends on alcoholic strength.
Not necessarily — very low/no-alcohol products may fall under 2202; check the alcohol content.