CHAPTER 22

 NOTES

1.  This Chapter does not cover:

(a)  Products of this Chapter (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 and water of similar purity (heading No. 28.51);
(d)  Acetic acid of a concentration exceeding 10% 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 Chapter 20 and 21, the "alcoholic strength by volume" shall be
determined at a temperature of 20o Centigrade.

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% vol.
Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

SUBHDEADING NOTE

1.  For the purposes of subheading No. 22.04.10, the expression "sparkling wine" means wine which, when kept at a
temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

22.01

Waters, (incl. mineral waters and aerated waters); ice and snow

2201.1010.00

Mineral waters

LT

35

5

2201.1020.00

Aerated waters

LT

35

5

2201.9000.00

Waters, including natural or artificial Other

LT

35

5

22.02

Waters (incl. mineral and aerated), with added sugar...(incl. sweetened)

2202.1000.00

Waters, mineral and aerated waters, containing sugar or sweetening
matter or flavoured

LT

20

5

2202.9010.00

Beverages containing high doses of caffeine of the kind "Energy drinks"

LT

20

5

2202.9090.00

.

LT

20

5

22.03

Beer made from malt

2203.0010.00

In containers holding 50 centilitres or less

LT

20

5

20

2203.0090.00

.

LT

20

5

20

22.04

Wine of fresh grapes, (incl. fortified wines); other grape must

2204.1000.00

Sparkling wine

LT

20

5

50

20

2204.2100.00

Other wine; grape with fermentation prevented by alcohol : In containers
holding <2 L

LT

20

5

50

20

2204.2910.00

Wine; grape with fermentation prevented by alcohol : In containers >200 l
for industry

LT

20

5

2204.2990.00

Grape must with fermentation prevented by alcohol: In containers >200L
not for industry

LT

20

5

50

2204.3000.00

Other grape must not elsewhere specified

LT

20

5

50

20

22.05

Vermouth and other wine of fresh grapes, flavoured

2205.1000.00

. In <=2 L

LT

20

5

50

20

2205.9000.00

. In >2 L

LT

20

5

50

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

22.06

Other fermented beverages (for example, cider, perry, mead)

2206.0010.00

Other beer not made from malt

LT

20

5

2206.0091.00

Palm wine

LT

20

5

2206.0099.00

.

LT

20

5

22.07

Ethyl alcohol, undenatured of >=80% alcohol, denatured spirits

2207.1010.00

Undenatured ethyl alcohol with alcoholic =>80% vol: For medical,
pharmacy or science

LT

5

5

2207.1090.00

Undenatured ethyl alcohol with alcoholic =>80% vol: not for medical,
pharmacy or science

LT

20

5

2207.2000.00

Ethyl alcohol and other spirits, denatured, of any strength

LT

5

5

22.08

Undenatured ethyl alcohol of an alcoholic strength <80%; spirits, etc

2208.2010.00

Brandy

LT

20

5

50

2208.2090.00

.

LT

20

5

50

2208.3000.00

Whiskies

LT

20

5

50

20

2208.4000.00

Rum and other spirits obtained by distilling fermented sugarcane products

LT

20

5

50

20

2208.5000.00

Gin and Geneva

LT

20

5

50

20

2208.6000.00

Vodka

LT

20

5

50

20

2208.7000.00

Liqueurs and cordials

LT

20

5

50

20

2208.9000.00

Other spirits, liqueurs & other spirituous beverages

LT

20

5

50

20

22.09

Vinegar and substitutes for vinegar obtained from acetic acid

2209.0010.00

Alcohol vinegar

LT

20

5

2209.0090.00

.

LT

20

5