Whiskey Column Still Spirit from Germany
New make spirit from corn mash, distilled to 94% ABV in continuous column stills, for aging into bourbon or rye whiskey. HTS 2207.10.3000 applies as undenatured high-strength ethyl alcohol for beverages.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include mash bill and distillation records to prove beverage lineage; CBP scrutinizes for biofuel diversion
• Calculate duties precisely using Treasury proof standards at 15.56°C; variances lead to audits
• TTB import permit required; avoid pitfalls by pre-clearing formulas for American whiskey standards