Product classification

HS code for Pure alcohol: 2207.10

Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% vol. or higher.

Classification of pure alcohol under HS 2207.10

Pure alcohol, defined as undenatured ethyl alcohol with an alcoholic strength by volume of 80% or higher, is classified under HS code 2207.10. This classification is situated within Chapter 22, which covers beverages, spirits, and vinegar. The classification logic follows GRI 1, as the product description matches the specific terms of heading 2207. This heading is split into two primary subheadings: 2207.10 for undenatured alcohol and 2207.20 for denatured alcohol. The term "undenatured" signifies that the alcohol has not been mixed with any additives (denaturants) that would render it unpotable or toxic. This high-concentration ethanol is often referred to as neutral spirit, rectified spirit, or absolute alcohol. It is a versatile product used as a base for spirits in the beverage industry, as a solvent in pharmaceutical manufacturing, and as a reagent in laboratory settings. The 80% volume threshold is a critical legal boundary; alcohol below this strength intended for consumption is typically moved to heading 2208.

Covers
  • Neutral grain spirit (undenatured)
  • Rectified ethyl alcohol (80% ABV or higher)
  • Absolute alcohol for laboratory use
  • High-proof ethanol for pharmaceutical extraction
  • Unflavored spirits for beverage base (80%+ ABV)
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 primary misclassification is with HS code 2207.20, which is for denatured ethyl alcohol. Denatured alcohol contains additives like methanol or bitrex to prevent human consumption and often benefits from lower tax rates. Another common error is 2208.90, which covers undenatured ethyl alcohol with a strength of less than 80% vol. Additionally, if the alcohol is intended for use as fuel and has been blended with gasoline, it may be classified under 3824.99 or 2710.12 depending on the blend ratio and local customs rulings.

2207.20Ethyl alcohol and other spirits; denatured, of any strength2208.90Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 22083824.99Chemical products, mixtures and preparations; n.e.c. heading 38242710.12Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste oils; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; light oils and preparations

Top exporters and importers of HS 220710 (the code used for pure alcohol), 2025

In 2025, the largest exporter of HS 220710 (the code used for pure 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 pure alcohol.

Top exporters 2025 · share of world exports

  1. 1 United States $2.4B
  2. 2 Netherlands $1.3B
  3. 3 Brazil $927M

World total: $9.3B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $1.3B
  2. 2 Germany $1.1B
  3. 3 France $1.1B

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 pure 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 pure alcohol

What is the HS code for Pure alcohol?

The HS code for Pure alcohol is 220710 (Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher). The HS code for undenatured ethyl alcohol with a strength of 80% vol or higher is 2207.10.

How do I classify Pure alcohol for customs?

Pure 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.

What is the difference between 2207.10 and 2207.20?

2207.10 is for pure, undenatured alcohol, while 2207.20 is for alcohol that has been denatured with chemicals to make it unfit for drinking.

Which countries are the top exporters of pure alcohol (HS 220710)?

In 2025, the top exporters of HS 220710 (the code used for pure 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 pure alcohol (HS 220710)?

In 2025, the top importers of HS 220710 (the code used for pure 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 Pure alcohol the same in all countries?

The base HS code 220710 for Pure 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 pure alcohol in Brazil?

Brazil splits HS 220710 into 2 NCM codes, so the right one for pure 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%).