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Taiwan → United StatesHS 220890Other distilled cereal beveragesBroker recommended

Beverages, spirits and vinegar › Undenatured ethyl alcohol of an alcoholic strength by volume of less…

Other distilled cereal beverages

HS 220890Taiwan → United States

Destination duty
0%
General
Federal VAT / GST
None
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: Free (General, same on all 17 lines) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: Other distilled cereal beverages
  • Additional tariffs: about +10% — Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)
  • Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov

Key points

  • De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
  • No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
  • US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
  • The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
  • The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

Key points on the origin side

  • General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules. It is not collected where the amount payable is NT$100 or less.
  • Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
  • Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
  • The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
  • Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
  • Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther distilled cereal beverages
  • zh_hant其他穀類酒
  • zh_hans其他谷类酒

United States tariff lines

LineDescription
2208.90.01.00AquavitUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other
2208.90.05.00Not fit for use as beveragesUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Bitters
2208.90.10.00Fit for use as beveragesUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Bitters
2208.90.12.00In containers each holding not over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Slivovitz › Valued not over $3.43/liter
2208.90.14.00In containers each holding over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Slivovitz › Valued not over $3.43/liter
2208.90.15.00Valued over $3.43/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Slivovitz
2208.90.20.00Valued not over $2.38/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Other › In containers each holding not over 4 liters
2208.90.25.00Valued over $2.38 but not over $3.43/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Other › In containers each holding not over 4 liters
2208.90.30.00Valued over $3.43/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Other › In containers each holding not over 4 liters
2208.90.35.00Valued not over $2.38/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Other › In containers each holding over 4 liters
2208.90.40.00Valued over $2.38/literUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Brandy › Other › In containers each holding over 4 liters
2208.90.46Kirschwasser and ratafiaUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other
2208.90.46.30In containers each holding not over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Kirschwasser and ratafia
2208.90.46.60In containers each holding over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Kirschwasser and ratafia
2208.90.50In containers each holding not over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Tequila
2208.90.50.30Certified organicUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Tequila › In containers each holding not over 4 liters
2208.90.50.60OtherUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Tequila › In containers each holding not over 4 liters
2208.90.55.00In containers each holding over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Tequila
2208.90.71.00Imitations of brandy and other spirituous beveragesUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other
2208.90.72.00Mezcal in containers each holding not over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Other › Spirits
2208.90.75.00OtherUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Other › Spirits
2208.90.80OtherUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Other
2208.90.80.10Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 litersUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Other › Other
2208.90.80.20OtherUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages › Other › Other › Other
Taiwan export-side line (reference)
  • 22089010005未變性之乙醇，其酒精強度以容積計低於８０％者
  • 22089020003水果白蘭地
  • 22089040009龍舌蘭酒（Ｔｅｑｕｉｌａ，Ｍｅｚｃａｌ）
  • 22089050006茴香烈酒（Ｏｕｚｏ）
  • 22089060004寇恩酒（Ｋｏｒｎ）
  • 22089070002酒精強度以容積計不超過１０％之再製酒
  • 22089080000檄樹酒
  • 22089090115米酒，以米類為原料，採用酒麴或酵素，經液化、糖化、發酵及蒸餾而製成之蒸餾酒
  • 22089090124以米類為原料，採用酒麴或酵素，經液化、糖化、發酵、蒸餾及調和酒精而製成之酒
  • 22089090197其他穀類酒
  • 22089090204其他果類酒
  • 22089090357其他再製酒，酒精強度（以容積計）在２０％及以下，但在１０％以上者
  • 22089090366其他再製酒，酒精強度（以容積計）超過２０％者
  • 22089090909其他烈酒及其他含有酒精成分之飲料

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

No preferential agreement with Taiwan — the basic / MFN rate applies.

LineDescriptionGeneralSpecialColumn 2
2208.90.01.00AquavitFree—$1.99/pf. liter
2208.90.05.00Not fit for use as beveragesFree—$1.32/pf. liter
2208.90.10.00Fit for use as beveragesFree—$1.32/pf. liter
2208.90.12.00In containers each holding not over 4 litersFree—$2.35/pf. liter
2208.90.14.00In containers each holding over 4 litersFree—$1.32/pf. liter
2208.90.15.00Valued over $3.43/literFree—$2.35/pf. liter
2208.90.20.00Valued not over $2.38/literFree—$2.35/pf. liter
2208.90.25.00Valued over $2.38 but not over $3.43/literFree—$2.35/pf. liter
2208.90.30.00Valued over $3.43/literFree—$2.35/pf. liter
2208.90.35.00Valued not over $2.38/literFree—$1.32/pf. liter
2208.90.40.00Valued over $2.38/literFree—$1.32/pf. liter
2208.90.46Kirschwasser and ratafiaFree—$3.08/pf. liter
2208.90.46.30In containers each holding not over 4 liters———
2208.90.46.60In containers each holding over 4 liters———
2208.90.50In containers each holding not over 4 litersFree—$1.68/pf. liter
2208.90.50.30Certified organic———
2208.90.50.60Other———
2208.90.55.00In containers each holding over 4 litersFree—$1.32/pf. liter
2208.90.71.00Imitations of brandy and other spirituous beveragesFree—$2.35/pf. liter
2208.90.72.00Mezcal in containers each holding not over 4 litersFree—$1.78/pf. liter
2208.90.75.00OtherFree—$1.78/pf. liter
2208.90.80Other21.1¢/pf.literFree / 9.3¢/pf.liter$4.05/pf. liter
2208.90.80.10Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters———
2208.90.80.20Other———

Chapter 99 additional duties

about +10%

Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 10% — 0% + 10%.+10%9903.05.75, 9903.05.76in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it.—not in total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it.—not in total—expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
Additional totalabout +10%

Caveats

  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (220890) can only give the general picture.
  • At least one of these duties is being challenged in court. It is being collected today, but that can change.
  • The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
  • Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
  • Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status

US $800 de minimis exemption

Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.

Threshold:
US$800
Suspended:
2025-08-29
Statutory repeal:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.

As of: 2026-09-15

  • · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
  • · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
  • · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
  • · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
  • · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
Additional duty (Ch.99) (10%)
—
Federal VAT / GST
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026 HTS Rev.15

4Requirements

  • FD4FDA

    Beverages, spirits and vinegar incl. bottled water - FDA food (FD4); alcoholic beverages also TTB. Potential.

    Confidence:
    chapter-heuristic
    fda.gov
  • headingTTB

    Distilled spirits and liqueurs - TTB Importer Basic Permit + COLA + excise.

    Confidence:
    chapter-heuristic
    ttb.gov

CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.

Agencies involved

  • U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
  • U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
  • U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
  • USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
  • Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
  • Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov

As of: 2026-08-27

5Documents

Taiwan export documents

  • Export declaration (出口報單)
    Issued by:
    Customs broker or exporter, transmitted through the Single Window
    When:
    Before the goods are loaded

    Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Carton-level contents, weights, dimensions and marks, used during examination.

    Official page
  • Shipping order (S/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the wharf or container terminal and are loaded.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued after loading

    Used for payment, including under a letter of credit, and by the buyer to take delivery.

    Official page
  • Export permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the export regulation column shows a corresponding code

    Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.

    Official page
  • Certificate of origin
    Issued by:
    BSMI, chambers of commerce or industry and other issuing bodies
    When:
    When the buyer claims preference at destination or the rules require it

    Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Exporter
    When:
    Before appointing a customs broker

    Authorises the broker to file the export declaration and handle related formalities.

    Official page
  • Inspection or quarantine certificate
    Issued by:
    BSMI, Animal and Plant Health Inspection Agency
    When:
    For goods on the export inspection list or subject to quarantine

    Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.

    Official page

United States import documents

  • CBP Form 3461, Entry/Immediate Delivery
    Issued by:
    U.S. Customs and Border Protection
    When:
    At or before arrival, filed electronically in ACE

    The release document. It may generally be filed up to five days before arrival.

    Official page
  • CBP Form 7501, Entry Summary
    Issued by:
    U.S. Customs and Border Protection
    When:
    Within 10 working days of release

    Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.

    Official page
  • Commercial invoice
    Issued by:
    Seller or exporter
    When:
    With the entry

    Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Seller or exporter
    When:
    With the entry

    Carton-level contents, weights and marks, used during examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of the contract of carriage and of the right to take delivery.

    Official page
  • Importer Security Filing (ISF 10+2)
    Issued by:
    Importer or its agent
    When:
    At least 24 hours before the cargo is loaded onto the vessel

    Ocean cargo only. It does not apply to air, truck or rail shipments.

    Official page
  • Customs bond, single transaction or continuous
    Issued by:
    Surety licensed by the U.S. Treasury
    When:
    In place before the entry is filed

    Required for formal entries and for the new postal informal entry process.

    Official page
  • Free trade agreement claim of origin
    Issued by:
    Exporter, producer or importer
    When:
    Held at the time the claim is made

    For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.

    Official page
  • Partner government agency data
    Issued by:
    FDA, USDA, FCC, CPSC, EPA and others
    When:
    With the entry

    Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.

    Official page

6Procedure

  1. Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
  2. Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
  3. Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
  3. Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
  4. Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
  5. Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
  1. Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
  2. Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
  3. Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
  1. Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
  2. Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
  3. File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
  4. Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
  5. Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
  6. Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.

7Difficulty

Broker recommended

Score: 0.84

A signal derived from public data, not advice.

Why this reading

  • regime[TTB] TTB importer basic permit + COLA + federal exciseThe importer must hold a TTB Importer Basic Permit (a US-domiciled entity), obtain label pre-approval (COLA), and pay federal excise; state three-tier licensing applies on top.ttb.gov2026-09-07
  • requirement2 destination import requirement(s) found: Distilled spirits and liqueurs - TTB Importer Basic Permit + COLA + excise., Beverages, spirits and vinegar incl. bottled water - FDA food (FD4); alcoholic beverages also TTB. Potential.ttb.gov2026-09-07
  • ambiguityClassification is contested — 45 US rulings split across 13 subheadings.rulings.cbp.gov2026-09-07
  • timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07

Components

Import requirements0.76Distilled spirits and liqueurs - TTB Importer Basic Permit + COLA + excise. ttb.govBeverages, spirits and vinegar incl. bottled water - FDA food (FD4); alcoholic beverages also TTB. Potential. fda.govCBP publishes no complete per-HS PGA flag file, so a chapter/heading heuristic map is used (confidence=chapter-heuristic). customs_v0.sqlite:us_requirements
Classification ambiguity0.70US rulings: 45, spread over 13 subheadings rulings.cbp.govUS CROSS: 45 rulings, 11% of them decided on more than one line · 7 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.87TTB importer basic permit + COLA + federal excise ttb.gov
Taiwan origin-side note: Taiwan export rules 523 — check whether an agency approval or licence is needed to export. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 101United States 45Taiwan 12China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

United States rulings (destination)

Showing the 10 most recent of 45 held

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Taiwan rulings (origin)

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Show rulings from other countries (15)
  • KR관세평가분류원Other spirituous beverages; MIRIN찹쌀, 쌀, 정제수, 알코올, 포도당시럽 등을 혼합하여 당화, 압착, 여과 등의 공정을 거쳐 조제한 미황색계 액상 [알코올 함량: 약 14.2%(v/v), 불휘발분: 약 47.2%(v/v)] ※ 다른 식품의 조리과정에 첨가하여 풍미 증진용으로 사용하기 위하여 제조되어 불휘발분 30도 이상인 것으로서 알코올을 ...Decided line: 2208909000Date: 2026-03-31Reference: CLIP-0072026001410
  • KR관세평가분류원Diplomatico Mantuanoㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.1%, 캐러멜 색소 0.01%, 정제수 20.69%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링Decided line: 2208909000Date: 2025-08-29Reference: CLIP-0072025003390
  • KR관세평가분류원Diplomatico Reserva Exclusivaㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.9%, 캐러멜 색소 0.01%, 정제수 19.89%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링Decided line: 2208909000Date: 2025-08-29Reference: CLIP-0072025003380
  • KR관세평가분류원SCOTCH WHISKY HIGHBALL LEGENDARY SCOT ; 350MLㅇ 물품개요 - 스카치 위스키(몰트, 그레인), 탄산, 물을 혼합하여 조제한 연한 미황색 액상을 알루미늄제 캔에 소매포장한 것(내용량 : 350ml) - 구성성분 : 스카치 위스키 18.7%, 물 76%, 탄산가스 5.3% - 가격 비율 : 스카치 위스키 99.6%, 물 0.1%, 탄산가스 0.3% - 알코올...Decided line: 2208909000Date: 2024-07-08Reference: CLIP-0072024002110
  • KR관세평가분류원Other spirituous beverages; COGNAC FLAVOR MQ+56502브랜디 24%와 주정 37%, 향기 성분(Ethyl acetate, Isoamyl alcohol 등) 0.9%, 물 38.1%를 혼합한 미황색 투명한 액상[불휘발분 2도 미만] ※ 국세청 주류면허지원센터 : 알코올 함량 52.3 V/V%, 음용 가능 - 용도 : 주류 제조용 원료(착향) ※ 품목분류는 수출입신...Decided line: 2208909000Date: 2024-04-26Reference: CLIP-0072024001370
  • KR관세평가분류원Other spirituous beverages; Hinode Hon Mirin; 320㎖ㅇ 미림(찹쌀 물, 알코올, 누룩), 알코올, 포도당시럽, 덱스트로오스, 물을 혼합·조제한 미황색계 액상을 플라스틱 용기에 소매포장한 것 [내용량 : 320㎖, 알코올 함량 : 약 14.0%(v/v), 불휘발분함량 : 43.77%] - 용도 : 조리용(음용가능) ※ 「주세법」에 따른 '주류'의 해당여부 확인 ...Decided line: 2208909000Date: 2021-12-13Reference: CLIP-0072021004290
  • KR관세평가분류원spirituous beverages; HONMIRIN찹쌀, 입국, 주정 등을 혼합하여 당화 및 숙성 후 압착, 여과 등을 거쳐 제조한 미황색계 투명액상을 플라스틱 용기에 소매포장한 것(내용량 : 1ℓ, 알코올함량 : 14 v/v%, 불휘발분 : 약 42.6 w/v%) ※ 「주세법 시행령」제2조 제2호에 따라 다른 식품의 조리과정에 첨가하여 풍미 증진용으로 사용...Decided line: 2208909000Date: 2021-06-18Reference: CLIP-0072021002216
  • KR관세평가분류원Other spirituous beverage; TOPO CHICO HARD SELTZER STRAWBERRY GUAVA; MEXICOㅇ 탄산수에 주정, 딸기향, 구아바향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20Reference: CLIP-0072020004938
  • KR관세평가분류원Other spirituous beverage; TOPO CHICO HARD SELTZER PINEAPPLE TWIST; MEXICOㅇ 탄산수에 주정, 파인애플향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20Reference: CLIP-0072020004936
  • KR관세평가분류원Other spirituous beverage; TOPO CHICO HARD SELTZER TANGY LEMON LIME; MEXICOㅇ 탄산수에 주정, 레몬라임향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20Reference: CLIP-0072020004937
  • KR관세평가분류원Kaoliang wine; MINGNIANG 40.8고량, 밀, 쌀을 증류한 것에 차농축액(홍차잎)과 용안육, 구기자, 자일리톨 추출물을 혼합한 무색 투명 액상을 유리병에 소매포장한 것(제시규격 125ml)(알코올 함량 40.8 v/v%, 불휘발분 약 2 w/v%미만) - 용도 : 고량주Decided line: 2208906000Date: 2019-06-12Reference: CLIP-0072019002380
  • KR관세평가분류원Kaoliang wine; MINGNIANG 50.8고량, 밀, 쌀을 증류한 것에 차농축액(홍차잎)과 용안육, 구기자, 자일리톨 추출물을 혼합한 무색 투명 액상을 유리병에 소매포장한 것(제시규격 125ml)(알코올 함량 50.8 v/v%) - 용도 : 고량주 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208906000Date: 2019-06-12Reference: CLIP-0072019002381
  • KR관세평가분류원Other sprits; Qinbai(沁白); PR.CHNA보드카, 백주(고량주), 향료, 물 등을 혼합한 무색 투명한 액상을 유리병에 소매포장한 것(내용량 280ml) [알코올함량 18(v/v)%, 불휘발분 2%(w/v) 미만] - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2018-06-05Reference: CLIP-0072018002785
  • KR관세평가분류원Other spirituous beverages; Kobe Kyoryuchi StrongChu-hi Lemon Zero; JAPANSpirits, Lemon juice, Citric acid anhydrous, Trisodium cirtrate, Lemon flavour, Acesulfame K 등을 혼합하고 이산화탄소를 주입한 무색 투명 액상의 주류를 금속캔(내용량 350ml)에 소매포장[알코올함량 8%(v/v), 불휘발분 약 0.6%...Decided line: 2208909000Date: 2017-08-18Reference: CLIP-0072017005328
  • KR관세평가분류원Other spirituous beverage; Calpis Sour(Original); TAIWANㅇ물 76%, 발효유, 설탕, 주정 2.3%, 탈지분유, 요구르트향, 대두식이섬유, 젖산, 펙틴, 구연산, 구연산나트륨, 천연향(사과, 오렌지, 레몬 등) 등으로 조제된 유백색 액상을 유리병에 소매포장한 물품[내용량 275mL, 알코올 용량 약 3 (v/v)%, 불휘발분 약 11.1 (w/v)%] - 용도 :...Decided line: 2208909000Date: 2016-12-29Reference: CLIP-0072016007671

Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)

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