Import duty on beer in the UK

HS code

2203.00

UK codes

3

UK import duty

0%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Beer made from malt is 2203.00.

UK commodity codes under 2203.00

UK commodity codeDescriptionImport dutyVAT
2203 00 01 00In containers holding 10 litres or less › In bottles0%20%
2203 00 09 00In containers holding 10 litres or less › Other0%20%
2203 00 10 00In containers holding more than 10 litres0%20%

Import duty on beer by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for beer?
It depends on the product’s details: 3 UK codes sit under HS 2203.00. The table on this page lists each one with its duty.
Q2What is the import duty on beer in the UK?
Between 0%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported beer?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (2203.00) are the same. The US adds its own digits and rates: see the US HTS code for beer.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.