Product classification
HS code for Grain alcohol: 2207.10
Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% vol. or higher.
Classification of grain alcohol under HS 2207.10
Grain alcohol is classified under HS code 2207.10, which specifically covers undenatured ethyl alcohol with an alcoholic strength by volume of 80% or higher. This classification is determined by the purity and concentration of the ethanol, as well as the absence of denaturants—substances added to make the alcohol unpalatable or toxic for human consumption. Under the General Rules of Interpretation (GRI) 1 and 6, the product is identified by its chemical composition and concentration. Grain alcohol, often referred to as neutral spirit or rectified spirit, is produced through the fermentation of grains followed by repeated distillation to achieve high purity. Because it remains in its pure form without additives that would render it unfit for beverages, it falls strictly under 2207.10 rather than the subheadings for denatured spirits. The classification remains consistent regardless of whether the alcohol is intended for use in the beverage industry, pharmaceutical manufacturing, or industrial solvent applications, provided the 80% threshold is met and no denaturants are present.
- Covers
- Neutral grain spirits (NGS)
- Rectified ethyl alcohol (95% ABV or higher)
- High-proof food-grade ethanol
- Pure grain alcohol for laboratory use
- Undenatured anhydrous alcohol
- 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. Grain alcohol is frequently misclassified under HS code 2207.20, which is reserved for ethyl alcohol and other spirits that have been denatured. The distinction depends entirely on whether chemical markers or foul-tasting agents have been added. Additionally, it is sometimes confused with HS code 2208, which covers undenatured ethyl alcohol of a strength of less than 80% vol, typically found in bottled spirits like vodka or gin. If the alcohol is imported in bulk at 80% or higher, 2207.10 is the mandatory classification.
Top exporters and importers of HS 220710 (the code used for grain alcohol), 2025
In 2025, the largest exporter of HS 220710 (the code used for grain alcohol) 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 grain alcohol.
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 grain alcohol
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 grain alcohol
What is the HS code for Grain alcohol?
The HS code for Grain alcohol is 220710 (Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher). The HS code for undenatured grain alcohol with an alcoholic strength of 80% vol or higher is 2207.10.
How do I classify Grain alcohol for customs?
Grain alcohol 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 this code apply to alcohol used for hand sanitizer?
If the alcohol is undenatured and above 80% strength, it uses 2207.10. However, most alcohol for hand sanitizer is denatured to avoid beverage taxes, which would move it to 2207.20.
Which countries are the top exporters of grain alcohol (HS 220710)?
In 2025, the top exporters of HS 220710 (the code used for grain alcohol) 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 grain alcohol (HS 220710)?
In 2025, the top importers of HS 220710 (the code used for grain alcohol) 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 Grain alcohol the same in all countries?
The base HS code 220710 for Grain alcohol 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 grain alcohol in Brazil?
Brazil splits HS 220710 into 2 NCM codes, so the right one for grain alcohol 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%).