Import duty on tequila & other spirits in the UK
HS code
2208.90
UK codes
16
UK import duty
Varies by line
UK VAT
20%
Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31
Spirits not named elsewhere, including tequila and mezcal, fall under 2208.90.
UK commodity codes under 2208.90
| UK commodity code | Description | Import duty | VAT |
|---|---|---|---|
| 2208 90 11 00 | Arrack, in containers holding › 2 litres or less | 0% | 20% |
| 2208 90 19 00 | Arrack, in containers holding › More than 2 litres | 0% | 20% |
| 2208 90 33 00 | Plum, pear or cherry spirit (excluding liqueurs), in containers holding › 2 litres or less | 0% | 20% |
| 2208 90 38 00 | Plum, pear or cherry spirit (excluding liqueurs), in containers holding › More than 2 litres | 0% | 20% |
| 2208 90 41 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Ouzo | 0% | 20% |
| 2208 90 45 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Other › Spirits (excluding liqueurs) › Distilled from fruit › Calvados | 0% | 20% |
| 2208 90 48 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Other › Spirits (excluding liqueurs) › Distilled from fruit › Other | 0% | 20% |
| 2208 90 54 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Other › Spirits (excluding liqueurs) › Other › Tequila | 0% | 20% |
| 2208 90 56 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Other › Spirits (excluding liqueurs) › Other › Other | 0% | 20% |
| 2208 90 69 00 | Other spirits and other spirituous beverages, in containers holding › 2 litres or less › Other › Other spirituous beverages | 0% | 20% |
| 2208 90 71 00 | Other spirits and other spirituous beverages, in containers holding › More than 2 litres › Spirits (excluding liqueurs) › Distilled from fruit | 0% | 20% |
| 2208 90 75 00 | Other spirits and other spirituous beverages, in containers holding › More than 2 litres › Spirits (excluding liqueurs) › Tequila | 0% | 20% |
| 2208 90 77 00 | Other spirits and other spirituous beverages, in containers holding › More than 2 litres › Spirits (excluding liqueurs) › Other | 0% | 20% |
| 2208 90 78 00 | Other spirits and other spirituous beverages, in containers holding › More than 2 litres › Other spirituous beverages | 0% | 20% |
| 2208 90 91 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding › 2 litres or less2 full 10-digit codes
| £0.8 / percentage ABV (% vol) per 100 litre (hl) + £5.3 / 100 litre (hl) | 20% |
| 2208 90 99 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding › More than 2 litres3 full 10-digit codes
| £0.8 / percentage ABV (% vol) per 100 litre (hl) | 20% |
Import duty on tequila & other spirits by country
Import into the US
Varies by line
See HTS codes ›
Import into the UK
Varies by line
You are here
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.
What will tequila & other spirits really cost you?
Add freight, duty and fees to your supplier price for a true per-unit cost.
Sellers of tequila & other spirits also look up
Related products and their UK import duty.
Frequently asked questions
Q1What is the UK commodity code for tequila & other spirits?
It depends on the product’s details: 16 UK codes sit under HS 2208.90. The table on this page lists each one with its duty.
Q2What is the import duty on tequila & other spirits 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 tequila & other spirits?
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 (2208.90) are the same. The US adds its own digits and rates: see the US HTS code for tequila & other spirits.
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.