EU tariff-rate quota · RM
Rum and cane spirits
Imports into the EU from Mercosur within this quota pay duty-free; above it, the full base rate applies.
Legal basis: Annex 2-A, Section B, para 17 of the EU–Mercosur Interim Trade Agreement. · Data last updated 18 October 2026
Volume 2026
400 t pure alcohol
pro-rated estimate 268 t pure alcohol
In-quota duty 2026
duty-free
Full annual volume
2,400 t pure alcohol
from 2031
Year 0 (1 May to 31 December 2026) pro-rated: 268 t pure alcohol. This is an estimate (245/365 of the annual volume) unless TARIC shows the opened volume.
Above the quota: the full base rate applies.
Usage and balance
Order 09.0874: 267,000 l pure alcohol of 267,000 l pure alcohol left (100%)
Period 1 May 2026 to 31 December 2026 · TARIC balance, data as of 16 October 2026
Volume and in-quota terms by year
| Year | Volume | In-quota duty |
|---|---|---|
| 2026 | 400 t pure alcoholpro-rated estimate 268 t pure alcohol | duty-free |
| 2027 | 800 t pure alcohol | duty-free |
| 2028 | 1,200 t pure alcohol | duty-free |
| 2029 | 1,600 t pure alcohol | duty-free |
| 2030 | 2,000 t pure alcohol | duty-free |
| 2031 | 2,400 t pure alcohol | duty-free |
Products covered
2 tariff lines under 1 heading.
| Line | Description |
|---|---|
| 2208 40 51 | Rum 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 l |
| 2208 40 99 | Rum 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") |