| 2208 70 10 | Liqueurs and cordials, in containers holding <= 2 l | Importer | 12 | 2025-08 – 2026-07 |
| 2205 10 10 | Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding <= 2 l, of actual alcoholic strength of <= 18% vol | Importer | 10 | 2025-08 – 2026-07 |
| 2208 90 54 | Tequila in containers holding <= 2 l | ImporterExporter | 10 | 2025-09 – 2026-07 |
| 2202 99 19 | Non-alcoholic beverages, not containing milk, milk products and fats derived therefrom (excl. water, fruit or vegetable juices, beer and beverages based on soya or on nuts of Ch 8, cereals of Ch 10 or seeds of Ch 12) | Importer | 8 | 2025-09 – 2026-07 |
| 2208 90 56 | Spirits in containers holding <= 2 l (excl. spirits distilled from grape wine or grape marc, whisky, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila) | Importer | 8 | 2025-09 – 2026-07 |
| 2208 90 69 | Spirituous beverages, in containers holding <= 2 l (excl. ouzo, spirits, liqueurs and cordials) | Importer | 8 | 2025-08 – 2026-07 |
| 2208 30 11 | Bourbon whiskey, in containers holding <= 2 l | ImporterExporter | 7 | 2025-08 – 2026-07 |
| 2208 60 11 | Vodka of an alcoholic strength of <= 45,4% vol, in containers holding <= 2 l | Importer | 6 | 2025-09 – 2026-07 |
| 2202 10 00 | Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage | Importer | 5 | 2025-08 – 2026-07 |
| 2208 20 18 | Brandy/Weinbrand, in containers holding <= 2 l (excl. Brandy de Jerez and Armagnac) | Importer | 5 | 2025-08 – 2026-05 |
| 2208 30 82 | Whisky, in containers holding <= 2 l (other than Bourbon whiskey and Scotch whisky) | Importer | 4 | 2025-09 – 2026-07 |
| 2208 50 11 | Gin, in containers holding <= 2 l | ImporterExporter | 4 | 2025-08 – 2026-07 |
| 2204 10 15 | Prosecco, with PDO | Importer | 3 | 2025-11 – 2026-04 |
| 2204 10 98 | Sparkling wine of fresh grapes (excl. varietal wines) | Importer | 3 | 2025-11 – 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 | 2 | 2025-08 – 2025-10 |
| 2208 20 26 | Grappa, in containers holding <= 2 l | Importer | 2 | 2025-10 – 2026-03 |
| 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 | Importer | 2 | 2025-12 – 2026-02 |
| 7013 28 90 | Drinking glasses, stemware, gathered mechanically (excl. of glass ceramics or of lead crystal) | Importer | 2 | 2025-08 – 2025-10 |
| 1302 19 70 | Vegetable saps and extracts (excl. opium, liquorice, hops, vanilla oleoresin and genus Ephedra) | Importer | 1 | 2025-10 – 2025-10 |
| 2101 11 00 | Extracts, essences and concentrates, of coffee | Exporter | 1 | 2026-06 – 2026-06 |
| 22 | HS chapter: HMRC publishes no description for a chapter-level link | Importer | 1 | 2026-03 – 2026-03 |
| 2204 21 06 | Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers held in place by ties or fastenings, holding <= 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of >= 1 bar but < 3 bar measured at 20 C, in containers holding <= 2 l (excl. sparkling wine), with a protected designation of origin (PDO) | Importer | 1 | 2025-11 – 2025-11 |
| 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) | Importer | 1 | 2025-10 – 2025-10 |
| 2206 00 59 | Mead and other fermented beverages and mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding <= 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry) | Importer | 1 | 2025-09 – 2025-09 |
| 2208 40 31 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 7,9 /l of pure alcohol, in containers holding <= 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of >= 225 g/hl of pure alcohol "with a 10% tolerance") | Importer | 1 | 2025-10 – 2025-10 |
| 2208 40 39 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value <= 7,9 /l of pure alcohol, in containers holding <= 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of >= 225 g/hl of pure alcohol "with a 10% tolerance") | Importer | 1 | 2025-11 – 2025-11 |
| 2208 70 90 | Liqueurs and cordials, in containers holding > 2 l | Importer | 1 | 2025-12 – 2025-12 |
| 2208 90 48 | Spirits distilled from fruit, in containers holding <= 2 l (excl. plum, pear or cherry spirit and Calvados) | Importer | 1 | 2026-07 – 2026-07 |
| 4819 40 00 | Sacks and bags, incl. cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. those having a base of a width of >= 40 cm, and record sleeves) | Importer | 1 | 2025-08 – 2025-08 |
| 6103 22 00 | Men's or boys' ensembles of cotton, knitted or crocheted (excl. ski ensembles and swimwear) | Importer | 1 | 2025-08 – 2025-08 |
| 6115 96 99 | Full-length stockings, socks and other hosiery, incl. footwear without applied soles, of synthetic fibres, knitted or crocheted (excl. graduated compression hosiery, women's pantyhose and tights, full-length or knee-length stockings, and hosiery for babies) | Importer | 1 | 2025-08 – 2025-08 |
| 6211 43 10 | Women's or girls' aprons, overalls, smock-overalls and other industrial and occupational clothing, of man-made fibres (excl. knitted or crocheted) | Importer | 1 | 2026-03 – 2026-03 |
| 6505 00 90 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed (excl. of fur felt or of felt of wool and fur, peaked caps, headgear for animals or headgear having the character of toys or festive articles) | Importer | 1 | 2026-05 – 2026-05 |
| 7117 19 00 | Imitation jewellery, of base metal, whether or not plated with precious metal (excl. cuff links and studs) | Importer | 1 | 2026-04 – 2026-04 |
| 9405 61 80 | Illuminated signs, illuminated nameplates and the like, with a permanently fixed light-emitting diode "LED" light source (excl. of plastics) | Importer | 1 | 2026-05 – 2026-05 |