Chapter 22

Beverages, spirits and vinegar

Notes.

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 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 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.

Subheading Note.

1.For the purposes of subheading 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.

Page 1 of 6

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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.

 

 

 

 

 

 

 

 

 

 

 

-

Mineral

waters

and

 

 

 

 

 

 

 

 

 

 

aerated waters:

 

 

 

 

 

 

 

 

 

 

2201.10.10.00

--

Mineral waters

 

l

 

35

7.5

 

 

 

 

 

2201.10.20.00

--

Aerated waters

 

l

 

35

7.5

 

 

 

 

 

2201.90.00.00

- Other

 

 

 

l

 

35

7.5

 

 

 

 

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 20.09.

 

 

 

 

 

 

 

 

 

 

2202.10.00.00

-

Waters,

including

 

 

 

 

 

 

 

 

 

 

mineral

waters

and

 

 

 

 

 

 

 

 

 

 

aerated

 

waters,

 

 

 

 

 

 

 

 

 

 

containing added sugar or

 

 

 

 

 

 

 

 

 

 

other sweetening matter

 

 

 

 

 

 

 

 

 

 

or flavoured

 

 

l

 

20

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 2 of 6

 

 

 

 

 

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2202.91.00.00

--

Non-alcoholic beer

1

20

7.5

 

 

 

 

 

 

--

Other:

 

 

 

 

 

 

 

 

 

 

2202.99.10.00

---

Beverages containing

 

 

 

 

 

 

 

 

 

high doses of caffeine of

 

 

 

 

 

 

 

 

 

the kind “Energy drinks”

l

20

7.5

 

 

 

 

 

2202.99.90.00

---

Other

 

 

l

20

7.5

 

 

 

 

22.03

 

Beer made from malt.

 

 

 

 

 

 

 

 

2203.00.10.00

- In containers holding 50

 

 

 

 

 

N0.35/CL

 

 

 

centilitres or less

 

l

20

7.5

 

20

 

 

 

2203.00.90.00

- Other

 

 

l

20

7.5

 

20

N0.35/CL

 

22.04

 

Wine of

fresh

grapes,

 

 

 

 

 

 

 

 

 

including

 

fortified

 

 

 

 

 

 

 

 

 

wines; grape must other

 

 

 

 

 

 

 

 

 

than

that

of

 

 

 

 

 

 

 

 

 

heading 20.09.

 

 

 

 

 

 

 

 

 

2204.10.00.00

- Sparkling wine

 

l

20

7.5

50

20

N1.50/CL

 

 

 

- Other wine; grape must

 

 

 

 

 

 

 

 

 

with

fermentation

 

 

 

 

 

 

 

 

 

prevented or arrested by

 

 

 

 

 

 

 

 

 

the addition of alcohol :

 

 

 

 

 

 

 

 

2204.21.00.00

-- In containers holding 2 l

 

 

 

 

 

 

 

 

 

or less

 

 

l

20

7.5

50

20

N1.50/CL

 

 

2204.22.00.00

--

In containers

holding

 

 

 

 

 

 

 

 

 

more than 2 l but not more

 

 

 

 

 

 

 

 

 

than 10 l

 

 

l

20

7.5

50

20

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

2204.29.10.00

---

Wine

in containers

 

 

 

 

 

 

 

 

 

holding 200 l or more for

 

 

 

 

 

 

 

 

 

industry

 

 

l

20

7.5

50

20

N1.50/CL

 

 

2204.29.90.00

--- Other

 

 

l

20

7.5

50

20

N1.50/CL

 

Page 3 of 6

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2204.30.00.00

- Other grape must

 

l

 

20

7.5

50

20

N1.50/CL

 

22.05

 

Vermouth

and

other

 

 

 

 

 

 

 

 

 

 

wine

of

fresh

grapes

 

 

 

 

 

 

 

 

 

 

flavoured with plants or

 

 

 

 

 

 

 

 

 

 

aromatic substances.

 

 

 

 

 

 

 

 

 

2205.10.00.00

- In containers holding 2 l

 

 

 

 

 

 

 

 

 

 

or less

 

 

 

 

 

l

 

20

7.5

50

20

N1.50/CL

 

 

2205.90.00.00

- Other

 

 

 

 

l

 

20

7.5

50

20

N1.50/CL

 

22.06

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

2206.00.10.00

-

Other beer not made

 

 

 

 

 

 

 

 

 

 

from malt

 

 

 

l

 

20

7.5

 

 

N0.35/CL

 

 

 

-

Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

2206.00.91.00

--

Palm wine

 

 

 

l

 

20

7.5

 

 

N0.35/CL

 

 

2206.00.99.00

--

Other

 

 

 

 

l

 

20

7.5

 

 

N0.35/CL

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 4 of 6

 

 

 

 

 

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-

Undenatured

ethyl

 

 

 

 

 

 

 

 

 

alcohol of an alcoholic

 

 

 

 

 

 

 

 

 

strength

by

volume

of

 

 

 

 

 

 

 

 

 

80 % vol. or higher:

 

 

 

 

 

 

 

 

 

 

2207.10.10.00

--

 

For

medical,

 

 

 

 

 

 

 

 

 

pharmaceutical

 

or

 

 

 

 

 

 

 

 

 

scientific purposes

 

 

l

10

7.5

 

 

N1.75/CL

 

 

2207.10.90.00

--

Other

 

 

 

 

l

20

7.5

 

 

N1.75/CL

 

 

2207.20.00.00

- Ethyl alcohol and other

 

 

 

 

 

 

 

 

 

spirits, denatured, of any

 

 

 

 

 

 

 

 

 

strength

 

 

 

 

l

5

7.5

 

 

N1.75/CL

 

22.08

 

Undenatured

 

ethyl

 

 

 

 

 

 

 

 

 

alcohol of an alcoholic

 

 

 

 

 

 

 

 

 

strength

by

volume

of

 

 

 

 

 

 

 

 

 

less than 80 % vol.;

 

 

 

 

 

 

 

 

 

spirits,

liqueurs

and

 

 

 

 

 

 

 

 

 

other

 

spirituous

 

 

 

 

 

 

 

 

 

beverages.

 

 

 

 

 

 

 

 

 

 

 

 

-

Spirits

obtained

by

 

 

 

 

 

 

 

 

 

distilling

grape wine

or

 

 

 

 

 

 

 

 

 

grape marc:

 

 

 

 

 

 

 

 

 

 

 

2208.20.10.00

--

Brandy

 

 

 

l

20

7.5

50

 

N1.75/CL

 

 

2208.20.90.00

--

Other

 

 

 

 

l

20

7.5

50

 

N1.75/CL

 

 

2208.30.00.00

- Whiskies

 

 

 

l

20

7.5

50

20

N1.75/CL

 

 

2208.40.00.00

-

Rum and other

spirits

 

 

 

 

 

 

 

 

 

obtained

by

distilling

 

 

 

 

 

 

 

 

 

fermented

sugar-cane

 

 

 

 

 

 

 

 

 

products

 

 

 

 

l

20

7.5

50

20

N1.75/CL

 

 

2208.50.00.00

- Gin and Geneva

 

 

l

20

7.5

50

20

N1.75/CL

 

 

2208.60.00.00

- Vodka

 

 

 

 

l

20

7.5

50

20

N1.75/CL

 

Page 5 of 6

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2208.70.00.00

- Liqueurs and cordials

l

20

7.5

50

20

N1.75/CL

 

 

2208.90.00.00

- Other

l

20

7.5

50

20

N1.75/CL

 

22.09

 

Vinegar and substitutes

 

 

 

 

 

 

 

 

 

for vinegar obtained

 

 

 

 

 

 

 

 

 

from acetic acid.

 

 

 

 

 

 

 

 

2209.00.10.00

-

Alcohol vinegar

l

20

7.5

 

 

N1.75/CL

 

 

2209.00.90.00

-

Other

l

20

7.5

 

 

N1.75/CL

 

Page 6 of 6