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Chapter 22 |
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BEVERAGES,
SPIRITS AND VINEGAR |
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Notes. |
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1.
This Chapter does not cover: |
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(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); |
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(b) Sea water (heading 25.01); |
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(c)
Distilled or conductivity water or water of similar purity (heading 28.53); |
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(d)
Acetic acid of a concentration exceeding 10 % by weight of acetic acid
(heading 29.15); |
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(e)
Medicaments of heading 30.03 or 30.04; or |
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(f) Perfumery or toilet preparations
(Chapter 33). |
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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 20oC. |
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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. |
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Subheading
Note. |
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1.
For the purposes of subheading 2204.10, the expression “sparkling wine” means
wine which, when kept at a temperature of 20o C in closed containers, has an
excess pressure of not less than 3 bars. |
| HS code |
Product
description in English |
| 2201 |
Waters,
including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured; ice and
snow. |
| 220110 |
-
Mineral waters and aerated waters: |
| 22011010 |
-
- Mineral waters |
| 22011020 |
-
- Aerated waters |
| 220190 |
-
Other: |
| 22019010 |
-
- Ice and snow |
| 22019090 |
-
- Other |
| 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 or vegetable juices of heading 20.09. |
| 220210 |
-
Waters, including mineral waters and aerated waters, containing added sugar
or other sweetening matter or flavoured: |
| 22021010 |
-
- Sparkling mineral waters or aerated waters, flavoured |
| 22021090 |
-
- Other |
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-
Other: |
| 22029100 |
-
- Non-alcoholic beer |
| 220299 |
-
- Other: |
| 22029910 |
-
- - Flavoured UHT milk based drinks |
| 22029920 |
-
- - Soya milk drinks |
| 22029940 |
-
- - Coffee based drinks or coffee flavoured drinks |
| 22029950 |
-
- - Other non-aerated beverages ready for immediate consumption without
dilution |
| 22029990 |
-
- - Other |
| 2203 |
Beer
made from malt. |
| |
-
Stout or porter: |
| 22030011 |
-
- Of an alcoholic strength by volume not exceeding 5.8 % vol. |
| 22030019 |
-
- Other |
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-
Other, including ale: |
| 22030091 |
-
- Of an alcoholic strength by volume not exceeding 5.8 % vol. |
| 22030099 |
-
- Other |
| 2204 |
Wine
of fresh grapes, including fortified wines; grape must other than that of
heading 20.09. |
| 22041000 |
-
Sparkling wine |
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-
Other wine; grape must with fermentation prevented or arrested by the
addition of alcohol: |
| 220421 |
-
- In containers holding 2 l or less: |
| |
-
- - Wine: |
| 22042111 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042113 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. but not
exceeding 23 % vol. |
| 22042114 |
-
- - - Of an alcoholic strength by volume exceeding 23 % vol. |
| |
-
- - Grape must with fermentation prevented or arrested by the addition of
alcohol: |
| 22042121 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042122 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. |
| 220422 |
-
- In containers holding more than 2 l but not more than 10 l: |
| |
-
- - Wine: |
| 22042211 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042212 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. but not
exceeding 23 % vol. |
| 22042213 |
-
- - - Of an alcoholic strength by volume exceeding 23 % vol. |
| |
-
- - Grape must with fermentation prevented or arrested by the addition of
alcohol: |
| 22042221 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042222 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. |
| 220429 |
-
- Other: |
| |
-
- - Wine: |
| 22042911 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042913 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. but not
exceeding 23% vol. |
| 22042914 |
-
- - - Of an alcoholic strength by volume exceeding 23 % vol. |
| |
-
- - Grape must with fermentation prevented or arrested by the addition of
alcohol: |
| 22042921 |
-
- - - Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22042922 |
-
- - - Of an alcoholic strength by volume exceeding 15 % vol. |
| 220430 |
-
Other grape must: |
| 22043010 |
-
- Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22043020 |
-
- Of an alcoholic strength by volume exceeding 15 % vol. |
| 2205 |
Vermouth
and other wine of fresh grapes flavoured with plants or aromatic substances. |
| 220510 |
-
In containers holding 2 l or less: |
| 22051010 |
-
- Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22051020 |
-
- Of an alcoholic strength by volume exceeding 15 % vol. |
| 220590 |
-
Other: |
| 22059010 |
-
- Of an alcoholic strength by volume not exceeding 15 % vol. |
| 22059020 |
-
- Of an alcoholic strength by volume exceeding 15 % vol. |
| 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. |
| 22060010 |
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Cider or perry |
| 22060020 |
-
Saké |
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Coconut palm toddy: |
| 22060031 |
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- In container holding 2 l or less |
| 22060039 |
-
- Other |
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-
Shandy: |
| 22060041 |
-
- Of an alcoholic strength by volume not exceeding 1.14 % vol. |
| 22060049 |
-
- Other |
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-
Other: |
| 22060091 |
-
- Other rice wine (including medicated rice wine) |
| 22060099 |
-
- Other |
| 2207 |
Undenatured
ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher;
ethyl alcohol and other spirits, denatured, of any strength. |
| 22071000 |
-
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or
higher |
| 220720 |
-
Ethyl alcohol and other spirits, denatured, of any strength: |
| |
-
- Denatured ethyl alcohol, including methylated spirits: |
| 22072011 |
-
- - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol. |
| 22072019 |
-
- - Other |
| 22072090 |
-
- Other |
| 2208 |
Undenatured
ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.;
spirits, liqueurs and other spirituous beverages. |
| 220820 |
-
Spirits obtained by distilling grape wine or grape marc: |
| 22082050 |
-
- Brandy |
| 22082090 |
-
- Other |
| 22083000 |
-
Whiskies |
| 22084000 |
-
Rum and other spirits obtained by distilling fermented sugar-cane products |
| 22085000 |
-
Gin and Geneva |
| 22086000 |
-
Vodka |
| 220870 |
-
Liqueurs and cordials: |
| 22087010 |
-
- Of an alcoholic strength by volume not exceeding 57 % vol. |
| 22087090 |
-
- Other |
| 220890 |
-
Other: |
| 22089010 |
-
- Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. |
| 22089020 |
-
- Medicated samsu of an alcoholic strength by volume exceeding 40 % vol. |
| 22089030 |
-
- Other samsu of an alcoholic strength by volume not exceeding 40 % vol. |
| 22089040 |
-
- Other samsu of an alcoholic strength by volume exceeding 40 % vol. |
| 22089050 |
-
- Arrack or pineapple spirit of an alcoholic strength by volume not exceeding
40 % vol. |
| 22089060 |
-
- Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40
% vol. |
| 22089070 |
-
- Bitters and similar beverages of an alcoholic strength not exceeding 57 %
vol. |
| 22089080 |
-
- Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. |
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-
- Other: |
| 22089091 |
-
- - Of an alcoholic strength by volume not exceeding 1.14 % vol. |
| 22089099 |
-
- - Other |
| 22090000 |
Vinegar
and substitutes for vinegar obtained from acetic acid.
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