Panama Sugar Cane Neutral Spirits 88% ABV from Germany
Neutral spirits derived from Panamanian sugar cane, distilled to 88% ABV and classified in 2207.20.00, eligible for 9822.09.26 under general note 35 Panama provisions. Triple-distilled for purity in pharmaceutical and cosmetic manufacturing. Meets origin rules for duty-free entry.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Submit laboratory analysis confirming ABV exceeds 80% threshold
• Include Panama distillery certification and bill of lading proving origin
• Declare intended industrial use to Customs to support high-proof classification