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2204299831
BEVERAGES, SPIRITS AND VINEGAR›Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009›Other›Other

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol

Standard EU duty
15.4 EUR / hl
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
22 docs
C014C015C644Y9297P027P45+16
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty15.4 EUR / hl-R0948/09
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Additional duties2 condition(s)R1227/25
BYAdditional duties50%-R1227/25
RUAdditional duties50%-R1227/25
Preferences
AD 0 EUR / hlAL 0%BA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EG 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%IL 0%IS 0%JO 0%JP 0%KE 0%KR 0%LOMB 0 EUR / hlMA 0%MD 0%MK 0%MX 0 EUR / hlMercosur 7.92 EUR / hlNZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TN 3 EUR / hlTN 0%TR 0 EUR / hlUA 0%VN 0%WS 0%XK 0%XS 0%ZA 0%ZA 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 textFrom 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.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD727
Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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
CD754
Eligibility to benefit from this tariff quota shall be subject to the presentation of a V.I.1 document or a V.I.2 extract suitably endorsed by the competent authorities.
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.
CD754
Eligibility to benefit from this tariff quota shall be subject to the presentation of a V.I.1 document or a V.I.2 extract suitably endorsed by the competent authorities.
CD754
Eligibility to benefit from this tariff quota shall be subject to the presentation of a V.I.1 document or a V.I.2 extract suitably endorsed by the competent authorities.
5

Binding Tariff Information

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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.