CHAPTER 22
Beverages, spirits and vinegar
Notes:
1. This Chapter does not cover
:
(a) Products falling thereunder (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03);
(b) Sea water (heading No. 25.01);
(c) Distilled or conductivity water or water of similar purity (heading No. 28.51);
(d) Acetic acid of a concentration exceeding 10 per cent by weight of acetic acid (heading No. 29.15);
(e) Medicaments of heading No. 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.
3. For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.
Sub-heading Note:
For the purposes of sub-heading No. 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers,has an excess pressure of not less than 3 bars.
|
Heading |
Sub-heading No. |
Description of article |
Rate of duty | |
|
|
|
|
Standard |
Preferential Areas |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
22.01 |
|
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured: ice and snow |
|
|
|
|
2201.10 |
- Mineral waters and aerated waters |
30% |
... |
|
|
2201.90 |
- Other |
30% |
... |
|
22.02 |
|
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured,and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09 |
|
|
|
|
2202.10 |
- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured |
30% |
... |
|
|
2202.90 |
-Other |
30% |
... |
|
|
|
|
|
|
|
22.03 |
2203.00 |
Beer made from malt |
100% |
... |
|
22.04 |
|
Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09 |
|
|
|
|
2204.10 |
- Sparkling wine |
100% |
... |
|
|
|
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |
|
|
|
|
2204.21 |
-- In containers holding 2 L or less |
100% |
... |
|
|
2204.29 |
-- Other |
100% |
... |
|
|
2204.30 |
- Other grape must |
100% |
... |
|
22.05 |
|
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
|
|
|
|
2205.10 |
- In containers holding 2 L or less . |
100% |
... |
|
|
2205.90 |
- Other |
100% |
... |
|
22.06 |
2206.00 |
Other fermented beverages (for example, cider, perry, mead); mixtures of fer mented beverages and mixtures, of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
100% |
... |
|
22.07 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |
|
|
|
|
2207.10 |
-Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher |
182% |
... |
|
|
2207.20 |
-Ethyl alcohol and other spirits, denatured, of any strength |
30% |
... |
|
22.08 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages |
|
... |
|
|
2208.20 |
- Spirits obtained by distilling grape wine or grape marc |
182% |
... |
|
|
2208.30 |
- Whiskies |
182% |
... |
|
|
2208.40 |
- Rum and tafia |
182% |
... |
|
|
2208.50 |
- Gin and Geneva |
182% |
... |
|
|
2208.60 |
- Vodka |
182% |
... |
|
|
2208.70 |
- Liqueurs and cordials |
182% |
... |
|
|
2208.90 |
-Other |
182% |
... |
|
22.09 |
2209.00 |
Vinegar and substitutes for vinegar obtained from acetic acid |
30% |
... |
 |