Chapter 22: Beverages, spirits and vinegar

Kapitelhinweise (3)

1. 1. This Chapter does not cover: • (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); • (b) Sea water (heading 25.01); • (c) Distilled or conductivity water or water of similar purity (heading 28.53); • (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); • (e) Medicaments of heading 30.03 or 30.04; or • (f) Perfumery or...

2. 2. For the purpose of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.

3. 3. For the purpose of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

2 subheadings · 3 tariff items

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.

3 subheadings · 15 tariff items

2203

Beer made from malt.

1 subheadings · 6 tariff items

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

5 subheadings · 50 tariff items

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

2 subheadings · 8 tariff items

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. - Cider: - Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol

1 subheadings · 29 tariff items

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

2 subheadings · 7 tariff items

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

7 subheadings · 21 tariff items

2209

Vinegar and substitutes for vinegar obtained from acetic acid.

1 subheadings · 1 tariff items

Beverages, spirits and vinegar

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