Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 2208 · Beverages, spirits and vinegar

Spirits

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur spirits, a specific duty today, reaches zero by 2030 (4 lines only get a quota); Brazil's duty on EU spirits is up to 16.8% today and reaches zero by 2041 (on most lines by 2030).

Rates at a glance

Into the EU from Mercosur

54 tariff lines

Preferential duty 2026

0%

plus specific duties on 6 lines

Duty-free on all phased lines by

2030

Agreement base rate

0%

plus specific duties on 6 lines

Applied MFN rate today

0%

Into Brazil from the EU

9 tariff lines

Preferential duty 2026

0–16.8%

Duty-free on all phased lines by

2041

Agreement base rate

12–20%

Applied MFN rate today

10.8–18%

Work out the duty on your shipment

Opens the calculator with heading 2208 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Whisky, gin, vodka, brandy and liqueurs from Europe face high Mercosur base duties, which the agreement phases out, most lines within a few years. The EU removes its duty on most spirits from the start, with rum and cane spirits in a duty-free quota and some ethanol lines in the ethanol quota. Cachaça is protected as a Brazilian geographical indication under the agreement.

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.

Highest preferential ad valorem duty by year, 2208Mercosur → EU: 0% in 2026 to 0% in 2030; EU → Mercosur: 16.8% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20260%48 / 54
20270%48 / 54
20280%48 / 54
20290%48 / 54
20300%50 / 54

6 lines also carry a specific duty in 2026, cut on the same schedule.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20260–16.8%1 / 9
20270–15.7%1 / 9
20280–14.6%1 / 9
20290–13.5%1 / 9
20300–12.3%8 / 9
20310–11.2%8 / 9
20320–10.1%8 / 9
20330–9%8 / 9
20340–7.8%8 / 9
20350–6.7%8 / 9
20360–5.6%8 / 9
20370–4.5%8 / 9
20380–3.3%8 / 9
20390–2.2%8 / 9
20400–1.1%8 / 9
20410%9 / 9

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× 48
  • 4× 2
  • RM× 2
  • EL× 2

EU → Mercosur

  • 4× 7
  • 0× 1
  • 15× 1

Tariff-rate quotas

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.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil12–20%10.8–18%0–16.8%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina6–35%10.8–20%0–18.7%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay0–20%0–18%0–16.8%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay12–20%10.8–18%0–16.8%2041Paraguay 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: 54 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
2208 20 12Cognac, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 20 14Armagnac, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 20 26Grappa, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 20 27Brandy de Jerez in containers holding ≤ 2 l0FreeFreeFreeFree
2208 20 29Spirits obtained by distilling grape wine or grape marc, in containers holding ≤ 2 l (excl. Cognac, Armagnac, Grappa and Brandy de Jerez)0FreeFreeFreeFree
2208 20 40Raw distillate, in containers holding > 2 l0FreeFreeFreeFree
2208 20 62Cognac, in containers holding > 2 l0FreeFreeFreeFree
2208 20 64Armagnac, in containers holding > 2 l0FreeFreeFreeFree
2208 20 86Grappa, in containers holding > 2 l0FreeFreeFreeFree
2208 20 87Brandy de Jerez in containers holding > 2 l0FreeFreeFreeFree
2208 20 89Spirits obtained by distilling grape wine or grape marc, in containers holding > 2 l (excl. raw distillate, Cognac, Armagnac, Grappa and Brandy de Jerez)0FreeFreeFreeFree
2208 30 11Bourbon whiskey, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 30 19Bourbon whiskey, in containers holding > 2 l0FreeFreeFreeFree
2208 30 30Single malt Scotch whisky0FreeFreeFreeFree
2208 30 41Blended malt Scotch whisky, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 30 49Blended malt Scotch whisky, in containers holding > 2 l0FreeFreeFreeFree
2208 30 61Single grain and blended grain Scotch whisky, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 30 69Single grain and blended grain Scotch whisky, in containers holding > 2 l0FreeFreeFreeFree
2208 30 71Scotch whisky, in containers holding ≤ 2 l (other than single malt, blended malt, single grain and blended grain whisky)0FreeFreeFreeFree
2208 30 79Scotch whisky, in containers holding > 2 l (other than single malt, blended malt, single grain and blended grain whisky)0FreeFreeFreeFree
2208 30 82Whisky, in containers holding ≤ 2 l (other than Bourbon whiskey and Scotch whisky)0FreeFreeFreeFree
2208 30 88Whisky, in containers holding > 2 l (other than Bourbon whiskey and Scotch whisky)0FreeFreeFreeFree
2208 40 11Rum with a content of volatile substances (other than ethyl and methyl alcohol) of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance", in containers holding ≤ 2 l40.60 EUR/%vol/hl + 3.20 EUR/hl0.60 EUR/% vol (ASVX) + 3.20 EUR/hl0.48 EUR/%vol/hl + 2.56 EUR/hlFreefrom 2030
2208 40 31Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance")0FreeFreeFreeFree
2208 40 39Rum and other spirits obtained by distilling fermented sugar-cane products, of a value ≤ 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance")40.60 EUR/%vol/hl + 3.20 EUR/hl0.60 EUR/% vol (ASVX) + 3.20 EUR/hl0.48 EUR/%vol/hl + 2.56 EUR/hlFreefrom 2030
2208 40 51Rum with a content of volatile substances (other than ethyl and methyl alcohol) of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance", in containers holding > 2 lRM0.60 EUR/%vol/hl0.60 EUR/% vol (ASVX)0.60 EUR/%vol/hlIn quota: Free0.60 EUR/%vol/hl
2208 40 91Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance")0FreeFreeFreeFree
2208 40 99Rum and other spirits obtained by distilling fermented sugar-cane products, of a value ≤ 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 %tolerance")RM0.60 EUR/%vol/hl0.60 EUR/% vol (ASVX)0.60 EUR/%vol/hlIn quota: Free0.60 EUR/%vol/hl
2208 50 11Gin, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 50 19Gin, in containers holding > 2 l0FreeFreeFreeFree
2208 50 91Geneva, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 50 99Geneva, in containers holding > 2 l0FreeFreeFreeFree
2208 60 11Vodka of an alcoholic strength of ≤ 45,4 %vol, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 60 19Vodka of an alcoholic strength of ≤ 45,4 %vol, in containers holding > 2 l0FreeFreeFreeFree
2208 60 91Vodka of an alcoholic strength of > 45,4 %vol, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 60 99Vodka of an alcoholic strength of > 45,4 %vol, in containers holding > 2 l0FreeFreeFreeFree
2208 70 10Liqueurs and cordials, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 70 90Liqueurs and cordials, in containers holding > 2 l0FreeFreeFreeFree
2208 90 11Arrack, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 90 19Arrack, in containers holding > 2 l0FreeFreeFreeFree
2208 90 33Plum, pear or cherry spirit, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 90 38Plum, pear or cherry spirit, in containers holding > 2 l0FreeFreeFreeFree
2208 90 41Ouzo, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 90 45Calvados, in containers holding ≤ 2 l0FreeFreeFreeFree
2208 90 48Spirits distilled from fruit, in containers holding ≤ 2 l (excl. plum, pear or cherry spirit and Calvados)0FreeFreeFreeFree
2208 90 54Tequila in containers holding ≤ 2 l0FreeFreeFreeFree
2208 90 56Spirits in containers holding ≤ 2 l (excl. spirits distilled from grape wine or grape marc, whisky, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila)0FreeFreeFreeFree
2208 90 69Spirituous beverages, in containers holding ≤ 2 l (excl. ouzo, spirits, liqueurs and cordials)0FreeFreeFreeFree
2208 90 71Spirits distilled from fruit, in containers holding > 2 l (excl. spirits distilled from grape wine or grape marc, plum, pear or cherry)0FreeFreeFreeFree
2208 90 75Tequila in containers holding > 2 l0FreeFreeFreeFree
2208 90 77Spirits in containers holding > 2 l (excl. spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar- cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila)0FreeFreeFreeFree
2208 90 78Spirituous beverages, in containers holding > 2 l (excl. spirits, liqueurs and cordials and ouzo)0FreeFreeFreeFree
2208 90 91Undenatured ethyl alcohol, of an alcoholic strength of < 80 %vol, in containers holding ≤ 2 lEL1.00 EUR/%vol/hl + 6.40 EUR/hl1.00 EUR/% vol (ASVX) + 6.40 EUR/hl1.00 EUR/%vol/hl + 6.40 EUR/hlIn quota: 6.40 EUR/hl1.00 EUR/%vol/hl + 6.40 EUR/hl
2208 90 99Undenatured ethyl alcohol, of an alcoholic strength of < 80 %vol, in containers holding > 2 lEL1.00 EUR/%vol/hl1.00 EUR/% vol (ASVX)1.00 EUR/%vol/hlIn quota: 6.40 EUR/hl1.00 EUR/%vol/hl
Into Brazil from the EU: 9 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
2208 20 00Spirits obtained by distilling grape wine or grape marc420%18%14.4%Freefrom 2030
2208 30 10Whiskies, alcoholic content > 50 %vol, in container capacity ≥ 50 l012%10.8%FreeFree
2208 30 20Whiskies, capacity container ≤ 2 l420%18%14.4%Freefrom 2030
2208 30 90Other whiskies1520%18%16.8%Freefrom 2041
2208 40 00Rum and tafia420%18%14.4%Freefrom 2030
2208 50 00Gin and Geneva420%18%14.4%Freefrom 2030
2208 60 00Vodka420%18%14.4%Freefrom 2030
2208 70 00Liqueurs420%18%14.4%Freefrom 2030
2208 90 00Other alcohol drinks420%18%14.4%Freefrom 2030

Related products

All headings in chapter 22: Beverages, spirits and vinegar

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.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.