Section Text
1. This Chapter does not cover:
(a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2851);
(d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; 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 2202, the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
SUB-HEADING NOTEFor the purposes of sub-heading 2204 10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars.
| Tariff Item | Description of goods | Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICEAND SNOW | |||
| 2201 10 | - Mineral waters and aerated waters: | |||
| 2201 10 10 | -- Mineral waters | 1 | 30% | - |
| 2201 1020 | -- Aerated waters | 1 | 30% | - |
| 2201 90 | - Other: | |||
| 2201 90 10 | -- Ice and snow | 1 | 30% | - |
| 2201 90 90 | --- Other | 1 | 30% | - |
| 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 OFHEADING 2009 | |||
| 2202 10 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | |||
| 2202 10 10 | -- Aerated waters | 1 | 30% | - |
| 2202 10 20 | -- Lemonade | 1 | 30% | - |
| 2202 10 90 | -- Other | 1 | 30% | - |
| 2202 90 | - Other: | |||
| 2202 90 10 | -- Soya milk drinks, wtiether or not sweetened or flavoured | 1 | 30% | - |
| 2202 90 20 | -- Fruit pulp or fruit juice based drinks | 1 | 30% | - |
| 2202 90 30 | -- Beverages containing milk | 1 | 30% | - |
| 2202 90 90 | -- Other | 1 | 30% | -' |
| 2203 00 00 | BEER MADE FROM MALT | 1 | 100% | - |
| 2204 | WLNE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OFHEADING 2009 | |||
| 2204 10 00 | - Sparkling wine | 1 | 100% | - |
| - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | ||||
| 220421 | -- In containers holding 2 1 or less: | |||
| 220421 10 | -- Port and other red wines | 1 | 100% | - |
| 220421 20 | -- Sherry and other white wines | 1 | 100% | - |
| 2204 21 90 | -- Other | 1 | 100% | - |
| 2204 29 | - Other: | |||
| 2204 29 10 | -- Port and other red wines | I | 100% | - |
| 2204 29 20 | -- Sherry and other white wines | 1 | 100% | - |
| 2204 29 90 | -- Other | 1 | 100% | - |
| 2204 30 00 | - Other grape must | 1 | 100% | - |
| 2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES | |||
| 2205 1000 | - In containers holding 2 1 or less | 1 | 100% | - |
| 2205 90 00 | - Other | 1 | 100% | - |
| 2206 00 00 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | 1 | 100% | |
| 2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. oR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH | |||
| 2207 10 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: | |||
| --- Rectified spirit: | ||||
| 2207 10 11 | --- Concentrates of alcoholic beverages | 1 | 1 82% | - |
| 2207 10 19 | --- Other | 1 | 182% | - |
| 2207 1090 | -- Other | 1 | 182% | - |
| 2207 20 00 | - Ethyl alcohol and other spirits, denatured, of any strength | 1 | 30% | - |
| 2208 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES | |||
| 2208 20 | - Spirits obtained by distilling grape wine or grape marc: | |||
| 2208 20 10 | -- Brandy | 1 | 182% | - |
| 2208 20 20 | -- Liquors | 1 | 182% | - |
| 2208 20 90 | -- Other | 1 | 182% | - |
| 2208 30 | - Whiskies: | |||
| 2208 30 10 | -- Bourbon whisky | 1 | 182% | - |
| 2208 30 20 | -- Scotch | 1 | 182% | - |
| 2208 30 30 | -- Blended | 1 | 182% | - |
| 2208 30 90 | --- Other | 1 | 182% | - . |
| 2208 40 | - Rum and tafia: | |||
| 2208 40 10 | -- Rum | 1 | 1 82% | - |
| '2208 40 20 | -- Tafia | 1 | 182% | - |
| 2208 50 | - Gin and Geneva: | |||
| 220850 10 | -- Gin | 1 | 182% | - |
| 2208 50 20 | -- Geneva | 1 | 182% | - |
| 2208 60 00 | - Vodka | 1 | 182% | - |
| 2208 70 | - Liqueurs and cordials: | |||
| 22087010 | -- Liqueurs | 1 | 182% | - |
| 2208 70 20 | -- Cordials | 1 | 182% | - |
| 2208 90 | - Other: | |||
| 2208 90 10 | -- Tequila | 1 | 182% | - |
| 2208 90 20 | -- Indentured ethyl alcohol | 1 | 182% | - |
| 2208 90 90 | -- Other | 1 | 182% | - |
| 2209 | VINEGAR AND subSTITUTES FOR VINEGAR OBTAINED PROM ACETIC ACID | |||
| 2209 00 | - Vinegar and substitutes for vinegar obtained from acetic acid: | |||
| 2209 0010 | -- Brewed vinegar | 1 | 30% | - |
| 2209 00 20 | -- Synthetic vinegar | 1 | 30% | - |
| 2209 00 90 | -- Other | 1 | 30% | - |