HS Code 22.08 – Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages

HS code 2208 is a 4-digit heading in the Harmonized System that covers: Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages. HS Code 2208 is the primary classification for most distilled alcoholic beverages intended for human consumption: 'Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages'. This comprehensive heading covers an immense range of popular drinks, including whiskies, rum, vodka, gin, brandy, tequila, liqueurs, and various spirit-based mixed beverages. The scope includes undenatured ethyl alcohol if its strength is below 80% vol. (distinguishing it from 2207) and all finished spirituous beverages, regardless of their specific alcohol content, as long as they are derived from distillation. Boundaries are defined by the distillation process and the intention for consumption, excluding fermented-only beverages (2206) and high-strength industrial alcohol (2207). Sub-categories are vast, based on raw materials (grain, fruit, sugarcane), aging processes, and flavoring. Classification under 2208 is paramount for trade compliance due to extremely high excise duties, specific quotas, strict labeling requirements (including Geographical Indications), and health warnings imposed by importing countries. Historically, the distillation of spirits has been a significant global industry, with many beverages deeply tied to cultural heritage. This heading consolidates the final products of the distillation process within Chapter 22, representing a major segment of the international beverage trade.

Scotch Whisky, Irish Whiskey, Bourbon Whiskey, Canadian Whisky, Rye Whiskey, Dark Rum, White Rum, Spiced Rum, Vodka, Flavored Vodka, London Dry Gin, Old Tom Gin, Brandy, Cognac, Armagnac, Tequila, Mezcal, Soju, Absinthe (distilled), Coffee Liqueur, Cream Liqueur, Herbal Liqueur, Fruit Liqueur, Aperitif Spirits, Bitters (alcoholic), Pre-mixed Spirit Cocktails, Schnapps, Ouzo, Grappa

Common misclassifications for 2208 primarily involve its distinction from 2207 and 2205/2206. Traders sometimes confuse high-proof undenatured ethyl alcohol (>= 80% vol.), which belongs to 2207, with the finished spirits of 2208; the 80% vol. threshold is critical for pure alcohol. Another error is classifying flavored grape wines (2205) or strong fermented-only beverages (2206) as spirits under 2208. The key differentiator for 2208 is the *distillation* process – products must be distilled ethyl alcohol or spirituous beverages. For example, a high-alcohol plum wine (fermented only) should be 2206, not 2208, even if it has a high ABV. Additionally, non-alcoholic cocktail mixers might be mistaken for pre-mixed spirit cocktails.

In 2025, the top exporters of HS code 2208 in UN Comtrade data were the United Kingdom ($8.7B, 22% of world exports), France ($4.5B) and Mexico ($3.8B). World exports came to about $40.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 2208 in UN Comtrade data were the United States ($9.0B, 23% of world imports), Germany ($2.0B) and China ($1.8B). World imports came to about $38.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 2208 is a 4-digit heading under Chapter 22 of the Harmonized System. The first 2 digits (22) identify the chapter, and digits 3-4 (08) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.