2204219421
BEVERAGES, SPIRITS AND VINEGAR›Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009›Other wine; grape must with fermentation prevented or arrested by the addition of alcohol - In containers holding 2 litres or less›Other
Other
Standard EU duty
15.4 EUR / hl
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
18 docs
C644Y9297P027P457P017P55+12
Standard rates
Additional duties / sanctions
Preferences
CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%DZ 0%EBA 0%EG 0%ESA 0%FJ 0%GB 0%GE 0%GH 0%IL 0%IS 0%JO 0%JP 0%KE 0%KR 0%MD 0%Mercosur 10.48 EUR / hlNZ 0%PG 0%SADC EPA 0%SB 0%SG 0%SM 0%VN 0%WS 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote text
From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.TM01026
In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026
In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD520
Wines of fresh grapes originating in Algeria and bearing a designation of origin must be accompanied by a certificate indicating their origin or by documents V I 1 or V I 2 completed in accordance with Article 25(2) of Commission Regulation (EU) No 2018/273 (Decision 2005/690/EC - PROTOCOL No 1 on the arrangements applying to imports into the Community of agricultural products originating in Algeria, Article 4).
CD522
No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).
CD522
No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).
CD520
Wines of fresh grapes originating in Algeria and bearing a designation of origin must be accompanied by a certificate indicating their origin or by documents V I 1 or V I 2 completed in accordance with Article 25(2) of Commission Regulation (EU) No 2018/273 (Decision 2005/690/EC - PROTOCOL No 1 on the arrangements applying to imports into the Community of agricultural products originating in Algeria, Article 4).
CD522
No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).
CD520
Wines of fresh grapes originating in Algeria and bearing a designation of origin must be accompanied by a certificate indicating their origin or by documents V I 1 or V I 2 completed in accordance with Article 25(2) of Commission Regulation (EU) No 2018/273 (Decision 2005/690/EC - PROTOCOL No 1 on the arrangements applying to imports into the Community of agricultural products originating in Algeria, Article 4).
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM01026
In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
Declaration of subheading submitted to restrictions (import)ERGA OMNES (excl. DZ)D0690/05
Declaration of subheading submitted to restrictions (import)
ERGA OMNES (excl. DZ)D0690/05
Notes
- TM638Declarations are allowed on this code only if the following conditions are fulfilled. Otherwise, another code must be declared. Wines of fresh grapes originating in Algeria and bearing a designation of origin must be accompanied by a certificate indicating their origin or by documents V I 1 or V I 2 completed in accordance with Article No 50(2) of Commission Regulation (EC) No 555/2008 (Decision 2005/690/EC - PROTOCOL No 1 on the arrangements applying to imports into the Community of agricultural products originating in Algeria, Article 4)
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)ERGA OMNESR0952/13
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit)
ERGA OMNESR0952/13
Conditions
- R001Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 1.5 kg- Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
- R002Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0.8 kg- Declared subheading allowed
- R003Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0 kg- Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
Notes
- CD801Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared.
Import control of organic productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
- B001Presentation of a certificate/licence/document: C644- Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y929- Import/export allowed after control
- B003Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
Border controlERGA OMNESP1612/11
Border control
ERGA OMNESP1612/11
Documents / references
7P027P45
Conditions
- C001Presentation of a certificate/licence/document: 7P02- Import allowed
- C002Presentation of a certificate/licence/document: 7P45- Import allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Notes
- SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading
Marketing quality controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Documents / references
7P017P55
Conditions
- B001Presentation of a certificate/licence/document: 7P01- Entry into free circulation allowed
- B002Presentation of a certificate/licence/document: 7P55- Entry into free circulation allowed
- B003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
Notes
- SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
- SK018Minimal quantity subject to control - 10 hl
The quality of solid fuels(4 )ERGA OMNESP1654/18
The quality of solid fuels(4 )
ERGA OMNESP1654/18
- Z254Biomass sourced from trees and shrubs, agricultural plant biomass.
- Z256Any mixture of fuels referred to in Article 2(1)(4a)(a-f) of the Act, with or without the addition of other substances, containing less than 85% of hard coal.
- Z257Unsorted fuel – article 2(1)(4b) of the Act.
- Z999Other—
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
Restriction on entry into free circulationDZR0273/18
Restriction on entry into free circulation
DZR0273/18
Documents / references
C017C018
Conditions
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 100 l- Entry into free circulation allowed
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C017- Entry into free circulation allowed
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C018- Entry into free circulation allowed
- E006The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- The entry into free circulation is not allowed
Notes
- CD522No certificate or analysis report need to be presented for products originating in and coming from third countries in labelled containers of not more than 10 litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres (Article 21 Regulation 2018/273, OJ L 58).
- CD519Entry into free circulation is subject to the presentation of a V I 1 document or a V I 2 extract issued in accordance with Regulation (EU) 2018/273
Declaration of subheading submitted to restrictions (import)EUR1101/14
Declaration of subheading submitted to restrictions (import)
EUR1101/14
Notes
- TM701Declarations are allowed on this code only if the following condition is fulfilled: wines of fresh grapes not produced in the European Union. Otherwise, another code must be declared. (Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff)
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946
Conditions
- Y001Other conditions: Y946- Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946
Conditions
- Y001Other conditions: Y945- Import/export allowed after control
- Y002Other conditions: Y946- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821- Import/export allowed after control
- Y010Other conditions: Y822- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N864N954Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y003Other conditions: N864- Import allowed
- Y005Other conditions: N954- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N864N954Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y004Other conditions: N864- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V011Dietary foods for special medical purposes referred to in the Actof 25 August 2006 on food safety and nutrition
5%
V999Other
23%
Excise duty
X002Intermediate products within the meaning of the provisions of the Act on Excise Duty.
467 zł / hl
467 PLN / HLT
X074Products having an actual alcoholic strength by volume exceeding 22%
8391 zł / hl 100% obj. alk.etylowego
8391 PLN / LPX
X075Still wine as defined by the Act on Excise Duty
233 zł / hl
233 PLN / HLT
X076Sparkling wine as defined by the Act on Excise Duty
233 zł / hl
233 PLN / HLT
X077Sparkling fermented beverages as defined by the Act on Excise Duty
233 zł / hl
233 PLN / HLT
X078Still fermented beverages as defined by the Act on Excise Duty
233 zł / hl
233 PLN / HLT
X091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyzą
X141Reduced rate - Article 93, paragraph 4a of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
4195.5 zł / hl 100% obj. alk.etylowego
4195.5 PLN / LPX
X142Reduced rate - Article 95, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
116.5 zł / hl
116.5 PLN / HLT
X143Reduced rate - Article 96, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
116.5 zł / hl
116.5 PLN / HLT
X144Reduced rate - Article 97, paragraph 5 of the Excise Duty Act, in accordance with the conditions specified in Article 97a, paragraph 13 of the Act.
233.5 zł / hl
233.5 PLN / HLT
Parent code
22042194OtherCodes in the same group
2204219411Wine of fresh grapes - Of an actual alcoholic strength by volume not exceeding 13|% vol - Aïn Bessem-Bouira, Médéa, Coteaux du Zaccar, Dahra, Coteaux de Mascara, Monts du Tessalah, Coteaux de Tlemcen2204219412Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata2204219413Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru Mornag2204219419Other2204219422Berkane, Saïs, Beni M'Tir, Guerrouane, Zemmour, Zennata2204219423Coteaux de Tebourba, Coteaux d'Utique, Sidi-Salem, Thibar, Mornag, grand cru Mornag2204219429Other2204219431Of an actual alcoholic strength by volume exceeding 15|% vol but not exceeding 18|% vol
5
Binding Tariff Information
BTI classification examples
DEgold166/24-1
Chilean Merlot red wine, 13.5% vol
sfermentowany sok z winogronGRI 1GRI 6
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Shiraz red wine from Barossa Valley
fermentowany sok z winogronGRI 1GRI 6
DEgold431/24-1
Chilean Pinot Noir red wine
sfermentowany sok z winogronGRI 1GRI 6
DEgold428/24-1
Red wine from South Africa, 13.5% vol
fermentowany sok z winogronGRI 1GRI 6
DEgold256/25-1
Shiraz red wine from South Africa
sfermentowany sok z winogronGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
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