| 22 | HS chapter: HMRC publishes no description for a chapter-level link | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 10 11 | Champagne, with PDO | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 10 93 | Sparkling wine of fresh grapes with a protected designation of origin "PDO" (excl. Asti spumante, Champagne, Cava and Prosecco) | Exporter | 1 | 2026-07 – 2026-07 |
| 2204 21 11 | White wines produced in Alsace, in containers holding <= 2 l and of an actual alcoholic strength by volume of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | Exporter | 1 | 2026-07 – 2026-07 |
| 2204 21 12 | White wines produced in Bordeaux, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 13 | White wines produced in Burgundy, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 17 | White wines produced in Val de Loire, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 18 | White wines produced in Mosel, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 23 | White wines produced in Tokaj "e.g. Aszu, Szamorodni, M sl s, Ford t s", in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 26 | White wines produced in Toscana [Tuscany], in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 28 | White wines produced in Veneto, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 38 | White wines produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than Alsace, Bordeaux, Bourgogne, Val de Loire, Mosel, Pfalz, Rheinhessen, Tokaj, Lazio, Toscana, Trentino, Alto Adige, Friuli, Veneto, Sicilia, vinho verde, Pened s, Rioja, Valencia, sparkling wine and semi-sparkling wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 42 | Wines produced in Bordeaux, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 43 | Wines produced in Bourgogne (Burgundy), in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 44 | Wines produced in Beaujolais, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 46 | Wines produced in Vall e du Rh ne, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 48 | Wines produced in Val de Loire, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 62 | Wines produced in Piemonte [Piedmont], in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 66 | Wines produced in Toscana [Tuscany], in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 76 | Wines produced in Rioja, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 78 | Wines produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Vall e du Rh ne, Languedoc-Roussillon, Val de Loire, Sicilia, Piemonte, Toscana, Trentino, Alto Adige, Veneto, D o, Bairrada, Douro, Navarra, Pened s, Rioja, Valdepe as, sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 79 | White wine produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PGI (other than sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 80 | Wine produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <= 15% vol, with PGI (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 81 | Varietal white wines without PDO and PGI, produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <=15% vol (other than sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 83 | White wines produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <=15% vol (other than sparkling wine, semi-sparkling wine and varietal wines) | Exporter | 1 | 2026-07 – 2026-07 |
| 2204 21 84 | Wines produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of <=15% vol (other than sparkling wine, semi-sparkling wine, white wine and varietal wines) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 89 | Port, in containers holding <= 2 l and of an actual alcoholic strength of > 15% vol, with PDO or PGI | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 90 | Wines produced in EU, in containers holding <= 2 l and of an actual alcoholic strength of > 15% vol, with PDO or PGI (other than Port, Madeira, Sherry, Marsala, Samos, Muscat de Lemnos and Setubal muscatel) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 93 | White wines not produced in EU, in containers holding <= 2 l, with PDO or PGI (other than sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 94 | Wines not produced in EU, in containers holding <= 2 l, with PDO or PGI (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 95 | Varietal white wines without PDO and PGI, not produced in EU, in containers holding <= 2 l (other than sparkling wine and semi-sparkling wine) | Importer | 1 | 2026-07 – 2026-07 |
| 2204 21 96 | Varietal wines without PDO and PGI, not produced in EU, in containers holding <= 2 l (other than sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 97 | White wines not produced in EU, in containers holding <= 2 l (other than sparkling wine, semi-sparkling wine and varietal wines) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 21 98 | Wines not produced in EU, in containers holding <= 2 l (other than sparkling wine, semi-sparkling wine, white wine and varietal wines) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 22 22 | Wines produced in Bordeaux, in containers holding > 2 l but <= 10 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than sparkling wine and semi-sparkling wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 22 78 | Wines produced in EU, in containers holding > 2 l but <= 10 l and of an actual alcoholic strength of <= 15% vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Vall e du Rh ne, Languedoc-Roussillon, Val de Loire, Piemonte, Tokaj, sparkling wine, semi-sparkling wine and white wine) | ImporterExporter | 1 | 2026-07 – 2026-07 |
| 2204 22 84 | Wines produced in EU, in containers holding > 2 l but <= 10 l and of an actual alcoholic strength of <=15% vol (other than sparkling wine, semi-sparkling wine, white wine and varietal wines) | Importer | 1 | 2026-07 – 2026-07 |
| 2208 20 12 | Cognac, in containers holding <= 2 l | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 30 30 | Single malt Scotch whisky | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 30 41 | Blended malt Scotch whisky, in containers holding <= 2 l | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 30 71 | Scotch whisky, in containers holding <= 2 l (other than single malt, blended malt, single grain and blended grain whisky) | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 30 82 | Whisky, in containers holding <= 2 l (other than Bourbon whiskey and Scotch whisky) | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 40 11 | 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 | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 70 10 | Liqueurs and cordials, in containers holding <= 2 l | Exporter | 1 | 2026-07 – 2026-07 |
| 7010 90 43 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of > 0,33 l but < 1 l | Importer | 1 | 2026-07 – 2026-07 |