Chapter-22 Beverages, Spirits, And Vinegar

Tariff Item Description of goodsUnitStandard Rate of duty
2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING  ADDED  SUGAR  OR  OTHER SWEETENING  MATTER  NOR  FLAVOURED; ICE AND  SNOW  
220110Mineral waters and aerated waters:
22011010Mineral watersl30%
22011020Aerated  watersl30%
220190Other  :
22019010Ice and snowl30%
22019090Otherl30%

Tariff ItemDescription of goodsUnitStandard Rate of duty
2202WATERS, 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  2009  
220210Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured :
22021010Aerated  watersl30%
22021020Lemonadel30%
22021090Other
l30%
Other:
22029100Non alcoholic beerl30%
220299Other:
22029910Soya milk drinks, whether or not sweetened
or flavoured
l30%
22029920Fruit pulp or fruit juice based drinkl30%
22029930Beverages containing milkl30%
22029990Otherl30%

Tariff ItemDescription of goodsUnitStandard Rate of duty
22030000BEER  MADE FROM  MALTl100%

Tariff ItemDescription of goodsUnitStandard Rate of duty
2204WINE  OF  FRESH  GRAPES, INCLUDING  FORTIFIED WINES; GRAPE  MUST  OTHER  THAN  THAT  OF HEADING  2009  
22041000Sparkling wine
l150%
Other  wine;  grape  must  with  fermentation prevented or arrested by the addition of alcohol :
220421In containers holding 2 l or less:
22042110Port and other red winesl150%
22042120Sherry and other white winesl150%
22042190Otherl150%
220422In containers holding more  than 2 l but  not more than 10 l:
22042210Port and other red winesl150%
22042220Sherry and other white winesl150%
22042290Otherl150%
220429Other  :
22042910Port and other red winesl150%
22042920Sherry and other white winesl150%
22042990Otherl150%
22043000Other grape mustl150%

Tariff Item Description of goodsUnitStandard Rate of duty
2205VERMOUTH AND  OTHER WINE  OF  FRESH GRAPES  FLAVOURED  WITH PLANTS  OR AROMATIC  SUBSTANCES  
22051000In containers holding 2 l or lessl150%
22059000Otherl150%

Tariff Item Description of goodsUnitStandard Rate of duty
22060000OTHER  FERMENTED  BEVERAGES  (FOR
EXAMPLE, CIDER, PERRY, MEAD SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT  ELSEWHERE  SPECIFIED OR  INCLUDED
l150%

Tariff Item Description of goodsUnitStandard Rate of duty
2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC  STRENGTH  BY  VOLUME  OF  80% VOL. OR  HIGHER; ETHYL  ALCOHOL  AND  OTHER SPIRITS, DENATURED, OF  ANY  STRENGTH  
220,710Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:
Rectified spirit :
22071011Concentrates of alcoholic beveragesl150%
22071019Otherl150%
22071090Otherl150%
22072000Ethyl alcohol and other spirits, denatured, of any strengthl30%

Tariff Item Description of goodsUnitStandard Rate of duty
2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
220820Spirits obtained by distilling grape wine or grape marc :
In containers holding 2 l or less:
22082011Brandyl150%
22082012Omitted
22082019Other
l150%
Other
22082091Brandyl150%
22082092Omitted
22082099Otherl150%
220830Whiskies  :
l150%
In  containers  holding  2  l  or  less  :
22083011Bourbon whiskeyl150%
22083012Scotchl150%
22083013Blendedl150%
22083019Other
l150%
Other
22083091Bourbon whiskeyl150%
22083092Scotchl150%
22083093Blendedl150%
22083099Otherl150%
220840Rum  and  other  spirits  obtained  by  distilling fermented  sugarcane  products:
In containers holding 2 l or less :
22084011Ruml150%
22084012Other
l150%
Other:
22084091Ruml150%
22084092Other
l150%
Other
22084091Ruml150%
22084092Tafial150%
220850Gin  and  Geneva  :
In containers holding 2 l or less :
22085011Ginl150%
22085012Geneval150%
22085013Omitted
Other :
22085091Ginl150%
22085092Geneval150%
22086000Vodkal150%
220870Liqueurs  and  cordials  :
In containers holding 2 l or less :
22087011Liqueursl150%
22087012Cordials
l150%
Other  :
22087091Liqueursl150%
22087092Cordialsl150%
220890Other  :
In containers holding 2 l or less :
22089011Tequilal150%
22089012Indenatured ethyl alcoholl150%
22089019Other
l150%
Other
22089091Tequilal150%
22089092Indenatured ethyl alcoholl150%
22089099Otherl150%

2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID  
220900Vinegar and substitutes for vinegar obtained  from  acetic  acid:
22090010Brewed vinegarl30%
22090020Synthetic vinegarl30%
22090090Otherl30%