HS Heading 2208
Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages
7 tariff lines in this heading, within chapter 22 (Beverages, spirits and vinegar). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 22082000 | Spirits From Distilled Grape Wine Or Grape Marc | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22083000 | Whiskeys | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22084000 | Rum And Tafia | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22085000 | Gin And Geneva | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22086000 | Vodka | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22087000 | Liqueurs And Cordials | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
| 22089000 | Other Spirituous Beverages, Nes | 25 | 350 | 15 | 20 | 5 | 7.5 | 636.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 26,635,801 (36,881 kg) under this heading, across 6 of its 7 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 4 | 11,941 kg | BDT 9,790,490 |
| January 2026 | 3 | 213 kg | BDT 1,106,234 |
| February 2026 | 1 | 508 kg | BDT 1,132,639 |
| March 2026 | 5 | 12,879 kg | BDT 10,944,391 |
| April 2026 | 3 | 11,340 kg | BDT 3,662,047 |
The largest lines by assessable value in April 2026:
Bonded imports. A further BDT 266,861,570 (493,344 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 90.9% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.