HS Code for Beverages: Cyprus Tariff Classification Guide
Find the correct HS code for beverages imported into Cyprus. Wine, beer, spirits, soft drinks, water & more. Duty rates, excise duty, and CN codes explained.
What is the HS Code for Beverages?
Beverages are classified under Chapter 22 of the Harmonized System, covering water, mineral water, ice, beer, wine, vermouth, other fermented beverages, spirits, and vinegar. When importing beverages into Cyprus, two separate charges apply: customs duty (based on the HS code and country of origin) and excise duty (based on the alcohol content and volume). Excise duty is charged in addition to customs duty and VAT, making alcoholic beverages one of the most heavily taxed import categories. Wine from EU countries enters duty-free, while wine from non-EU countries attracts a flat customs duty of 15.40 EUR/hl (erga omnes rate). Spirits (whisky, vodka, gin) attract 0% customs duty but significant excise duty based on alcohol content.
Beverages are classified by type: water (2201), non-alcoholic beverages (2202), beer (2203), wine (2204), vermouth (2205), other fermented beverages (2206), spirits (2208), and vinegar (2209). The specific HS code depends on the alcohol content, grape variety (for wine), and production method.
Duty Rate Overview
Water: 0%. Beer: 0% customs duty (excise duty applies separately). Wine (erga omnes): 15.40 EUR/hl flat rate. Spirits: 0% customs duty (excise duty applies). Soft drinks: 9.6%. VAT at 19% applies to all beverages. Excise duty on alcoholic beverages is charged separately by Cyprus Tax Department.
HS Code Examples for Beverages
| Product | HS Code (CN) | Description | Duty Rate | VAT | Verify |
|---|---|---|---|---|---|
| Still wine (non-EU origin, <15% ABV) | 2204.21.18 | Wine of fresh grapes, in containers ≤2L, other | 15.40 EUR/hl Flat specific duty of 15.40 EUR per hectolitre (erga omnes rate). Countries with EU trade agreements (e.g. South Africa, Chile) may benefit from reduced rates. | 5% | |
| Bottled beer (lager) | 2203.00.01 | Beer made from malt, in containers ≤10L | 0% 0% customs duty. Excise duty applies separately based on alcohol content. | 5% | |
| Scotch whisky | 2208.30.11 | Whiskies — Scotch whisky, single malt | 0% Excise duty applies based on alcohol content | 5% | |
| Sparkling water (still) | 2201.10.11 | Mineral waters and aerated waters, not sweetened, >10L | 0% | 5% | |
| Cola soft drink | 2202.10.00 | Waters, including mineral waters, sweetened or flavoured | 9.6% | 5% |
* Duty rates are indicative. Actual rates depend on origin and trade agreements.
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Frequently Asked Questions
What is the import duty on wine imported to Cyprus?
Wine from non-EU countries attracts a flat customs duty of 15.40 EUR per hectolitre (hl) for still wine in containers up to 2 litres (HS 2204.21.18). This is the erga omnes (third-country) rate. Countries with EU trade agreements (e.g. South Africa, Chile, Australia) may benefit from reduced or zero rates. Wine from EU countries enters duty-free. Countries with EU trade agreements (e.g., South Africa, Chile) may benefit from reduced rates.
Is there excise duty on alcoholic beverages imported to Cyprus?
Yes. In addition to customs duty, excise duty is charged on all alcoholic beverages based on the alcohol content and volume. Excise duty is paid at the time of customs clearance and is separate from both import duty and VAT.
What is the import duty on spirits (whisky, vodka, gin)?
Spirits classified under heading 2208 attract 0% customs duty. However, excise duty applies based on the alcohol content (EUR per hectolitre of pure alcohol). VAT at 19% also applies.
What documents are needed to import wine to Cyprus?
You will need a commercial invoice, packing list, bill of lading, VI-1 wine document (for wine from non-EU countries), and a certificate of origin if claiming preferential duty rates. The VI-1 document certifies the wine's origin and composition.
Can I import wine for personal use without paying duty?
Passengers arriving in Cyprus from outside the EU can import up to 2 litres of wine duty-free as part of their personal allowance. Quantities above this threshold are subject to import duty, excise duty, and VAT.
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Important Disclaimer
The duty rates, HS codes, and tariff information on this page are provided for general guidance only and are based on the EU Common Customs Tariff (TARIC) as at the date of publication. Actual rates applicable to your shipment may differ depending on the country of origin, applicable EU trade agreements (preferential rates), anti-dumping or countervailing measures, tariff suspensions, tariff-rate quotas, and any subsequent amendments to EU legislation. Rates are subject to change without notice. This information does not constitute professional customs or legal advice. P. Panagi & Sons Ltd accepts no liability for errors, omissions, or reliance on this information. Always verify current rates using the official Cyprus Customs Tariff Browser or contact a licensed customs broker before making commercial decisions.
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