Product classification
HS code for Whiskey: 2208.30
Whiskies.
Classification of whiskey under HS 2208.30
Whiskey is classified under HS code 2208.30. Chapter 22 covers beverages, spirits, and vinegar. Heading 2208 is designated for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, as well as spirits, liqueurs, and other spirituous beverages. Subheading 2208.30 is specifically reserved for whiskies. According to the Explanatory Notes to the Harmonized System, whiskey is a spirit obtained by distilling a mash of cereal grains such as barley, corn, rye, or wheat and is typically aged in wooden casks. The classification is straightforward for pure whiskies, regardless of their origin, such as Scotland, the United States, Ireland, or Japan. The alcohol content must be below 80% to remain in this heading; if it were higher, it would fall under 2207 as high-strength ethyl alcohol. The aging process and the grain-based distillation are the primary technical factors that distinguish whiskey from other spirits like brandy or rum.
- Covers
- Scotch Whisky (Single Malt and Blended)
- Bourbon Whiskey
- Rye Whiskey
- Irish Whiskey
- Tennessee Whiskey
- Canadian Whisky
- Japanese Whiskey
- Also under 2208.30
- Johnnie Walker Red Label
- Jameson Irish Whiskey
- Jack Daniel's Old No. 7
- Maker's Mark Bourbon
- Suntory Hibiki.
Codes often confused with 2208.30
Common mistake. Whiskey is sometimes misclassified under 2208.20, which is for spirits obtained by distilling grape wine like Brandy or Cognac. Another error is 2208.90, the category for other spirits. This often happens with flavored whiskies. If a whiskey has enough added sugar and flavoring to be legally defined as a liqueur, it should be classified under 2208.70. However, if it retains the character of whiskey despite minor flavoring, it remains in 2208.30.
Top exporters and importers of HS 220830 (the code used for whiskey), 2025
In 2025, the largest exporter of HS 220830 (the code used for whiskey) in UN Comtrade data was the United Kingdom, with 50% of world exports; the largest importer in UN Comtrade data was the United States, with 12% 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 220830, not only whiskey.
Top exporters 2025 · share of world exports
- 1 United Kingdom $7.2B 50% of world exports
- 2 United States $1.3B 8.8% of world exports
- 3 Ireland $1.1B 7.5% of world exports
World total: $14.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.5B 12% of world imports
- 2 France $738M 5.7% of world imports
- 3 Singapore $692M 5.3% of world imports
World total: $12.9B 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 whiskey
Brazil splits HS 2208.30 into 3 NCM codes. Pick the one that matches your product:
- 2208.30.10Whisky over 50% vol in containers of 50 l or more
- 2208.30.20Whisky in containers of 2 litres or less
- 2208.30.90Other whisky
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about whiskey
What is the HS code for Whiskey?
The HS code for Whiskey is 220830 (Whiskies). The specific HS code for all types of whiskey is 2208.30.
How do I classify Whiskey for customs?
Whiskey is classified under HS code 220830 — Whiskies. This is a 6-digit subheading level code.
Is the code different for Bourbon and Scotch?
No, both Bourbon and Scotch are classified under the same international subheading, 2208.30, although individual countries may have 8 or 10-digit codes for further statistical distinction.
Which countries are the top exporters of whiskey (HS 220830)?
In 2025, the top exporters of HS 220830 (the code used for whiskey) in UN Comtrade data were the United Kingdom ($7.2B, 50% of world exports), the United States ($1.3B) and Ireland ($1.1B). World exports came to about $14.3B, 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 whiskey (HS 220830)?
In 2025, the top importers of HS 220830 (the code used for whiskey) in UN Comtrade data were the United States ($1.5B, 12% of world imports), France ($738M) and Singapore ($692M). World imports came to about $12.9B, 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 Whiskey the same in all countries?
The base HS code 220830 for Whiskey 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 whiskey in Brazil?
Brazil splits HS 220830 into 3 NCM codes, so the right one for whiskey depends on the product's details: 2208.30.10 (Whisky over 50% vol in containers of 50 l or more), 2208.30.20 (Whisky in containers of 2 litres or less), 2208.30.90 (Other whisky).