22071000
BEVERAGES, SPIRITS AND VINEGAR›Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
Subcodes (1)
Classification of ethyl alcohol
CN code 220710 covers undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent or higher. High-proof ethyl alcohol is a raw material for spirits production, pharmaceuticals, cosmetics, bioethanol fuel, and chemicals. Classification requires the alcohol to be undenatured. Denatured alcohol is classified under 220720. Sources include grain, sugarcane molasses, sugar beet, and fruit fermentation. Major exporters include Brazil, Pakistan, Guatemala, and European countries.
Excise duty and import regulations
Ethyl alcohol is subject to harmonised EU excise under Directives 92/83/EEC and 2020/1151. Excise rates are the highest among alcohol products. Import requires an excise permit and tax warehouse operation. The EMCS system regulates alcohol movement under duty suspension. Tariff quotas and preferences may be available under EU trade agreements.
Import and trade practice
Importers should indicate CN code 220710 with an excise permit. The customs declaration requires alcohol strength and volume. Transport is subject to ADR flammable substance regulations. In 2026, the ethyl alcohol market is shaped by bioethanol demand, premium spirits, and disinfectant production.
Undenatured ethyl alcohol CN 2207 10 - EU import
Undenatured ethyl alcohol of 80% vol or higher under CN 2207 10 carries a duty of EUR 19.2 per hl. High excise duty applies. Import requires an alcohol trading licence. Used in spirits production, pharmaceuticals and cosmetics.
Frequently asked questions
What permits are required for ethyl alcohol import?
Import requires an excise permit and tax warehouse operation or intra-community acquisition under duty suspension. The EMCS system regulates excise product movements.
What is the difference between undenatured and denatured alcohol?
Undenatured alcohol (220710) is pure ethyl alcohol suitable for consumption or processing. Denatured alcohol (220720) contains denaturants making it unfit for drinking, allowing excise exemptions or reduced rates.
Is ethyl alcohol for biodiesel subject to excise?
Bioethanol for fuel use may benefit from excise exemptions or reduced rates subject to energy directive requirements and national excise legislation, requiring appropriate documentation and denaturing.
Is ethyl alcohol CN 2207 10 subject to excise duty?
Yes, undenatured ethyl alcohol CN 2207 10 is subject to high excise duties in all EU member states. An alcohol trading licence is required for import.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Undenatured ethyl alcohol of an alcoholic strength by volume of 80|%|vol or higher" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Undenatured ethyl alcohol of an alcoholic strength by volume of 80|%|vol or higher" with all costs included.
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