HS 2203 · Beverages, spirits and vinegar
Beer
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU charges no duty on Mercosur beer, with or without the agreement; Brazil's duty on EU beer is 16.3% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
3 tariff linesPreferential duty 2026
0%
Duty-free on all phased lines by
No phase-out
Agreement base rate
0%
Applied MFN rate today
0%
Into Brazil from the EU
1 tariff linePreferential duty 2026
16.3%
Duty-free on all phased lines by
2036
Agreement base rate
20%
Applied MFN rate today
18%
Work out the duty on your shipment
Opens the calculator with heading 2203 and the corridor filled in.
About this product
Beer already enters the EU duty-free, with or without the agreement. Mercosur's base duty on European beer is high, and the agreement phases it out over a long schedule, so the change matters most for EU brewers. Excise duties in each country are separate and aren't affected.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16.3% | 0 / 1 |
| 2027 | 14.7% | 0 / 1 |
| 2028 | 13% | 0 / 1 |
| 2029 | 11.4% | 0 / 1 |
| 2030 | 9.8% | 0 / 1 |
| 2031 | 8.1% | 0 / 1 |
| 2032 | 6.5% | 0 / 1 |
| 2033 | 4.9% | 0 / 1 |
| 2034 | 3.2% | 0 / 1 |
| 2035 | 1.6% | 0 / 1 |
| 2036 | 0% | 1 / 1 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 3
EU → Mercosur
- 10× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 20% | 18% | 16.3% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20% | 20% | 18.1% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 20% | 18% | 16.3% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 20% | 18% | 16.3% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 3 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2203 00 01 | Beer made from malt, in bottles holding ≤ 10 l | 0 | Free | Free | Free | Free |
| 2203 00 09 | Beer made from malt, in containers holding ≤ 10 l (excl. in bottles) | 0 | Free | Free | Free | Free |
| 2203 00 10 | Malt beer, in containers holding > 10 l | 0 | Free | Free | Free | Free |
Into Brazil from the EU: 1 line
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2203 00 00 | Beer made from malt | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.