HS 2208 – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 2208-20 – Spirits obtained by distilling grape wine or grape marc | MFN Free | |
| 2208-20-00-10 | In bulk | Free |
| 2208-20-00-90 | Other | Free |
| 2208-30 – Whiskies | MFN Free | |
| 2208-30-00-10 | Bourbon | Free |
| 2208-30-00-20 | Scotch | Free |
| 2208-30-00-30 | Irish | Free |
| 2208-30-00-90 | Other | Free |
| 2208-40 – Rum and other spirits obtained by distilling fermented sugar-cane products | MFN 24.56¢/litre of absolute ethyl alcohol; 12.28¢/litre of absolute ethyl alcohol | |
| 2208-40-10-10 | In bulk | 24.56¢/litre of absolute ethyl alcohol |
| 2208-40-10-90 | Other | 24.56¢/litre of absolute ethyl alcohol |
| 2208-40-90-00 | Other | 12.28¢/litre of absolute ethyl alcohol |
| 2208-50 – Gin and Geneva | MFN 4.92¢/litre of absolute ethyl alcohol | |
| 2208-50-00-00 | Gin and Geneva | 4.92¢/litre of absolute ethyl alcohol |
| 2208-60 – Vodka | MFN 12.28¢/litre of absolute ethyl alcohol | |
| 2208-60-00-00 | Vodka | 12.28¢/litre of absolute ethyl alcohol |
| 2208-70 – Liqueurs and cordials | MFN 12.28¢/litre of absolute ethyl alcohol | |
| 2208-70-00-00 | Liqueurs and cordials | 12.28¢/litre of absolute ethyl alcohol |
| 2208-90 – Other | MFN Free; 4.92¢/litre of absolute ethyl alcohol; 35.2¢/litre; 12.28¢/litre of absolute ethyl alcohol | |
| 2208-90-10-00 | Tequila | Free |
| 2208-90-21-00 | For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous or alcoholic beverages | Free |
| 2208-90-29-00 | Other | 4.92¢/litre of absolute ethyl alcohol |
| 2208-90-30-00 | Angostura bitters | Free |
| 2208-90-41-00 | Packaged, of an alcoholic strength by volume not exceeding 7% vol | 35.2¢/litre |
| 2208-90-49-00 | Other | 35.2¢/litre |
| 2208-90-92-00 | Fruit brandies | Free |
| 2208-90-98-00 | Other, packaged, of an alcoholic strength by volume not exceeding 7% | 12.28¢/litre of absolute ethyl alcohol |
| 2208-90-99-00 | Other | 12.28¢/litre of absolute ethyl alcohol |
Top importers in this heading
14 Canadian companies imported goods under heading 22.08 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- LIQUOR CONTROL BOARD OF ONTARIO - Ontario - 6 codes
- TREASURY DEPT GOV'T OF ALBERTA - Alberta - 6 codes
- LIQUOR DISTRIBUTION BRANCH OFBC - British Columbia - 5 codes
- SOCIETE DES ALCOOLS DU QUEBEC - Quebec - 4 codes
- SAZERAC DISTILLERS OF CANADA INC./LES DISTILLERIES SAZERAC D - Quebec - 2 codes
- BACARDI CANADA INC. - Ontario - 1 codes
- DIAGEO CANADA INC. - Ontario - 1 codes
- FIRST LIGHT DISTILLERY INC. - New Brunswick - 1 codes
- HAWKE PROHIBITION DISTILLERIES INC. - Alberta - 1 codes
- MINHAS MICRO BREWERY - Alberta - 1 codes