Product classification
HS code for Ethanol: 2207.10
Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% vol. or higher.
Classification of ethanol under HS 2207.10
Ethanol, or ethyl alcohol, is classified under HS code 220710 when it is undenatured and has an alcoholic strength by volume of 80% or higher. This classification is found within Chapter 22, which encompasses beverages, spirits, and vinegar. The primary factor for this classification is the purity and the absence of denaturants—substances added to make the alcohol unpalatable. High-purity ethanol is used in various industries, including pharmaceuticals, cosmetics, and as a precursor for chemical synthesis. The 80% threshold is a critical legal distinction in the Harmonized System, separating industrial-grade or bulk neutral spirits from lower-concentration spirits intended for immediate beverage consumption. Under GRI 1, the classification is governed by the description in heading 2207. It is important to note that even if the ethanol is intended for industrial use, if it is undenatured and meets the strength requirement, it must be classified here. This code is often subject to high excise taxes in many jurisdictions, making the distinction between denatured (220720) and undenatured (220710) extremely important for importers. The Explanatory Notes to Chapter 22 clarify that ethyl alcohol is a defined chemical compound, but when it is obtained from fermentation and remains in an aqueous solution, it is classified in Chapter 22 rather than Chapter 29. This is an exception to the general rule that separate chemically defined compounds are in Chapter 29.
- Covers
- Undenatured ethyl alcohol (80% vol or higher)
- Neutral spirits
- Rectified spirits
- Industrial ethanol (undenatured)
- Also under 2207.10
- Everclear (high proof)
- various industrial grade ethanol from ADM
- Cargill
- Tereos
- pure laboratory ethanol.
Codes often confused with 2207.10
Common mistake. The most common misclassification is using 220720, which is specifically for denatured ethyl alcohol of any strength. Additionally, ethanol with a concentration of less than 80% vol that is not denatured is classified under heading 2208, which covers spirits, liqueurs, and other spirituous beverages.
Top exporters and importers of HS 220710 (the code used for ethanol), 2025
In 2025, the largest exporter of HS 220710 (the code used for ethanol) in UN Comtrade data was the United States, with 26% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 220710, not only ethanol.
Top exporters 2025 · share of world exports
- 1 United States $2.4B 26% of world exports
- 2 Netherlands $1.3B 14% of world exports
- 3 Brazil $927M 10% of world exports
World total: $9.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $1.3B 14% of world imports
- 2 Germany $1.1B 13% of world imports
- 3 France $1.1B 12% of world imports
World total: $8.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for ethanol
Brazil splits HS 2207.10 into 2 NCM codes. Pick the one that matches your product:
- 2207.10.10Undenatured ethyl alcohol 80%+, water 1% or less
- 2207.10.90Undenatured ethyl alcohol 80%+, water over 1%
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about ethanol
What is the HS code for Ethanol?
The HS code for Ethanol is 220710 (Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher). The HS code for undenatured ethanol with a concentration of 80% or higher is 220710.
How do I classify Ethanol for customs?
Ethanol is classified under HS code 220710 — Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher. This is a 6-digit subheading level code.
Does the concentration affect the HS code?
Yes, if the undenatured ethanol is below 80% concentration, it moves from 2207 to 2208. If it is denatured, it is classified under 220720 regardless of concentration.
Which countries are the top exporters of ethanol (HS 220710)?
In 2025, the top exporters of HS 220710 (the code used for ethanol) in UN Comtrade data were the United States ($2.4B, 26% of world exports), the Netherlands ($1.3B) and Brazil ($927M). World exports came to about $9.3B, 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.
Which countries are the top importers of ethanol (HS 220710)?
In 2025, the top importers of HS 220710 (the code used for ethanol) in UN Comtrade data were the Netherlands ($1.3B, 14% of world imports), Germany ($1.1B) and France ($1.1B). World imports came to about $8.6B, 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.
Is the HS code for Ethanol the same in all countries?
The base HS code 220710 for Ethanol is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for ethanol in Brazil?
Brazil splits HS 220710 into 2 NCM codes, so the right one for ethanol depends on the product's details: 2207.10.10 (Undenatured ethyl alcohol 80%+, water 1% or less), 2207.10.90 (Undenatured ethyl alcohol 80%+, water over 1%).