Distilled spirits — whisky, gin, vodka, rum and liqueurs — are classified in HS heading 2208, with subheadings by spirit type and container size.
Where it sits in the tariff
Spirits 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
- Spirit type drives the subheading (whisky 2208.30, rum 2208.40, gin/geneva 2208.50, vodka 2208.60, liqueurs 2208.70).
- Container size (2 litres or less) splits some subheadings.
- Alcoholic strength matters for excise duty (separate from customs duty).
- Ready-to-drink and pre-mixed spirit drinks may classify differently depending on composition.
Typical Spirits HS codes
| Product | Typical HS heading | Indicative UK duty |
|---|---|---|
| Whisky | 2208 30 | Varies (+ excise) |
| Gin / Geneva | 2208 50 | Varies (+ excise) |
| Vodka | 2208 60 | Varies |
| Liqueurs & cordials | 2208 70 | 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
Whisky is classified under 2208 30 within Chapter 22; excise duty also applies.
Yes — alcohol attracts excise duty in addition to any customs duty.