| 2208 30 30 | Single malt Scotch whisky | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 30 11 | Bourbon whiskey, in containers holding <= 2 l | Exporter | 9 | 2025-08 – 2026-05 |
| 2208 30 41 | Blended malt Scotch whisky, in containers holding <= 2 l | Exporter | 8 | 2025-08 – 2026-06 |
| 22 | HS chapter: HMRC publishes no description for a chapter-level link | Exporter | 4 | 2025-08 – 2026-05 |
| 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 | 4 | 2025-08 – 2026-03 |
| 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) | Exporter | 2 | 2026-04 – 2026-06 |
| 2208 20 12 | Cognac, in containers holding <= 2 l | Exporter | 2 | 2025-10 – 2025-12 |
| 2208 20 14 | Armagnac, in containers holding <= 2 l | Exporter | 1 | 2026-06 – 2026-06 |
| 2208 30 61 | Single grain and blended grain Scotch whisky, in containers holding <= 2 l | Exporter | 1 | 2025-08 – 2025-08 |
| 2208 30 82 | Whisky, in containers holding <= 2 l (other than Bourbon whiskey and Scotch whisky) | Exporter | 1 | 2026-07 – 2026-07 |
| 2208 30 88 | Whisky, in containers holding > 2 l (other than Bourbon whiskey and Scotch whisky) | Exporter | 1 | 2025-12 – 2025-12 |