Highland Scotch Single Malt
Highland Scotch Single Malt is a premium whisky distilled from 100% malted barley in the Highland region of Scotland, aged in oak casks, with an alcoholic strength typically between 43% and 46% by volume. It is classified under this tariff item because it is an undenatured whisky below 80% vol, and no specific subheading exists for regional Scotch styles.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the product is vodka rather than whisky
Vodka is classified under a distinct subheading for spirits.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Maintain documentation proving the whisky is a single malt from the Highland region, including distillery certificates, to support classification
• Ensure the alcohol strength is below 80% vol and that no denaturants are present
• Be aware that provincial liquor boards may impose additional markup or distribution requirements beyond federal CBSA duties
Related Products under Tariff item 2208.30.00
Balvenie DoubleWood 12 Year Scotch 750ml
Balvenie DoubleWood 12 Year Scotch 750ml is a Speyside single malt finished in sherry casks after bourbon aging, with rich toffee and fruit notes, at 40% ABV. It falls under tariff item 2208.30.00 as a whisky of less than 80% vol, not denatured, in a 750ml bottle.
Balvenie DoubleWood 12 Year Scotch Whisky
The Balvenie DoubleWood 12 Year Scotch Whisky is a Speyside single malt Scotch whisky aged in traditional oak casks and finished in sherry casks, with an alcoholic strength of 40% ABV. It falls under tariff item 2208.30.00 as a whisky of an alcoholic strength by volume of less than 80% vol, not denatured.
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Bushmills 10 Year Old Irish Whiskey 5L
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