Import duty on whiskey in the UK

HS code

2208.30

UK codes

UK import duty

UK VAT

20%

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

Whiskies are 2208.30.

UK commodity codes under 2208.30

UK commodity code	Description	Import duty	VAT
2208 30 11 00	Bourbon whiskey, in containers holding › 2 litres or less	0%	20%
2208 30 19 00	Bourbon whiskey, in containers holding › More than 2 litres	0%	20%
2208 30 30 00	Scotch whisky › Single malt whisky	0%	20%
2208 30 41 00	Scotch whisky › Blended malt whisky, in containers holding › 2 litres or less	0%	20%
2208 30 49 00	Scotch whisky › Blended malt whisky, in containers holding › More than 2 litres	0%	20%
2208 30 61 00	Scotch whisky › Single grain whisky and blended grain whisky, in containers holding › 2 litres or less	0%	20%
2208 30 69 00	Scotch whisky › Single grain whisky and blended grain whisky, in containers holding › More than 2 litres	0%	20%
2208 30 71 00	Scotch whisky › Other blended whisky, in containers holding › 2 litres or less	0%	20%
2208 30 79 00	Scotch whisky › Other blended whisky, in containers holding › More than 2 litres	0%	20%
2208 30 82 00	Other, in containers holding › 2 litres or less	0%	20%
2208 30 88 00	Other, in containers holding › More than 2 litres	0%	20%

Import duty on whiskey by country

Import into the US

Free

See HTS codes ›

Import into the UK

You are here

Import into the EU

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 2208.60

Vodka

UK duty: 0%

HS 2208.50

Gin

UK duty: 0%

HS 2209.00

Vinegar

UK duty: Varies by line

HS 2203.00

Beer

UK duty: 0%

HS 2501.00

Sea salt

UK duty: 0%

HS 2204.21

Wine

UK duty: Varies by line

Frequently asked questions

Q1What is the UK commodity code for whiskey?

It depends on the product’s details: 11 UK codes sit under HS 2208.30. The table on this page lists each one with its duty.

Q2What is the import duty on whiskey 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 whiskey?

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 (2208.30) are the same. The US adds its own digits and rates: see the US HTS code for whiskey.

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.