---
title: "2206.00.72.00 – Of an alcoholic strength by volume…: Canada tariff & duty rate"
description: "HS 2206.00.72.00 Of an alcoholic strength by volume exceeding 22.9% vol: MFN 12.95¢/litre. Every CBSA tariff treatment's rate, excise and regulating…"
canonical: "https://www.adhocs.ca/hs-codes/2206.00.72.00"
last_updated: 2026-09-24
---

# 2206.00.72.00 Of an alcoholic strength by volume exceeding 22.9% vol

## Where it sits in the tariff

- [22](https://www.adhocs.ca/hs-codes/22) Beverages, spirits and vinegar
- [2206](https://www.adhocs.ca/hs-codes/2206) Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
- Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 21.9% vol

## Rate, agencies and charges

- **MFN:** 12.95¢/litre
- **Regulated by:** CFIA
- **Added charges, Excise:** Excise on import, by tax:
  - Spirits more than 7% of absolute ethyl alcohol: $14.117/litre of pure alcohol
  - The declaration names the excise code that fits the goods.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 12.95¢/litre |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

Per litre. Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.

CFIA regulates goods under this code. The page walks CFIA's import questionnaire (AIRS) live and lists what to have ready.