Import duty on rum in the UK

HS code

2208.40

UK codes

UK import duty

Varies by line

UK VAT

20%

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

Rum and other spirits from fermented sugar-cane products are 2208.40.

UK commodity codes under 2208.40

UK commodity code	Description	Import duty	VAT
2208 40 11 00	In containers holding 2 litres or less › Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)	£0.5 / percentage ABV (% vol) per 100 litre (hl) + £2.6 / 100 litre (hl)	20%
2208 40 31 00	In containers holding 2 litres or less › Other › Of a value exceeding 6.60 gbp per litre of pure alcohol	0%	20%
2208 40 39 00	In containers holding 2 litres or less › Other › Other	£0.5 / percentage ABV (% vol) per 100 litre (hl) + £2.6 / 100 litre (hl)	20%
2208 40 51 00	In containers holding more than 2 litres › Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)	£0.5 / percentage ABV (% vol) per 100 litre (hl)	20%
2208 40 91 00	In containers holding more than 2 litres › Other › Of a value exceeding 1.60 gbp per litre of pure alcohol	0%	20%
2208 40 99 00	In containers holding more than 2 litres › Other › Other	£0.5 / percentage ABV (% vol) per 100 litre (hl)	20%

Import duty on rum by country

Import into the US

Varies by line

See HTS codes ›

Import into the UK

Varies by line

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Import into the EU

Varies by line

See CN codes ›

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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Related products and their UK import duty.

HS 2208.50

Gin

UK duty: 0%

HS 2208.60

Vodka

UK duty: 0%

HS 2206.00

Sake & cider

UK duty: Varies by line

HS 2208.90

Tequila & other spirits

UK duty: Varies by line

HS 2208.20

Brandy & cognac

UK duty: 0%

HS 2204.10

Sparkling wine

UK duty: £26 / 100 litre (hl)

Frequently asked questions

Q1What is the UK commodity code for rum?

It depends on the product’s details: 6 UK codes sit under HS 2208.40. The table on this page lists each one with its duty.

Q2What is the import duty on rum in the UK?

Between Varies by line, 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 rum?

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 (2208.40) are the same. The US adds its own digits and rates: see the US HTS code for rum.

Find another product’s UK duty

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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.