CHAPTER-22

BEVERAGES, SPIRITS AND VINEGAR

NOTES:

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 per cent 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 ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.

Sub-heading Note:

For the purposes of sub – heading 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.

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Exim Code

Item Description

Policy

Policy Conditions

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2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

2201 10

Mineral waters and aerated waters:

 

 

2201 10 10

Mineral Water

Free

 

2201 10 20

Aerated water

Free

 

2201 90

Other:

 

 

2201 90 10

Ice & snow

Free

 

2201 90 90

Other

Free

 

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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 2009

2202 10

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

 

 

2202 10 10

Aerated waters

Free

 

2202 10 20

Lemonade

Free

 

2202 10 90

Other

Free

 

2202 90

Other:

 

 

2202 90 10

Soya Milk Drinks, whether or not sweetended or flavoured.

Free

 

2202 90 20

Fruit pulp or Fruit juice based drinks

Free

 

2202 90 30

Beverages containing milk

Free

 

2202 90 90

Other

Free

 

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2203

Beer made from malt

2203 00 00

Beer made from malt

Free

 

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2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

2204 10 00

Sparkling wine
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol

Free

 

2204 21

In containers holding 2 L or less:

 

 

2204 21 10

Port & other red wines

Free

 

2204 21 20

Sherry & other white wines

Free

 

2204 21 90

Other

Free

 

2204 29

Other:

 

 

2204 29 10

Port & other red wines

Free

 

2204 29 20

Sherry & other white wines

Free

 

2204 29 90

Other

Free

 

2204 30 00

Other grape must

Free

 

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2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2205 10 00

In containers holding 2 L or less

Free

 

2205 90 00

Other

Free

 

 

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2206

Other fermented beverages (for example; cider perry mead); mistures of fermented beverages and non-alcoholic beverages, note elsewhere specified or included

2206 00 00

Other fermented beverages (for example; cider perry mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or inlcuded

Free

 

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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 alcoholic strength alcoholic by volume of 80% vol. or higher:
Rectified spirit:

 

 

2207 10 11

Concentrates of alcoholic beverages

Free

 

2207 10 19

Other

Free

 

2207 10 90

Other

Free

 

2207 20 00

Ethyl alcohol and other spirits, denatured, of any strength

Free

 

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2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquers and other spirituous beverages

2208 20

Spirits obtained by distilling grape wine or grape marc:

 

 

2208 20 10

Brandy

Free

 

2208 20 20

Liquors

Free

 

2208 20 90

Other

Free

 

2208 30

Whiskies

 

 

2208 30 10

Bourbon whiskey

Free

 

2208 30 20

Scotch

Free

 

2208 30 30

Blended

Free

 

2208 30 90

Other

Free

 

2208 40

Rum and tafia:

 

 

2208 40 10

Rum

Free

 

2208 40 20

Tafia

Free

 

2208 50

Gin and Geneva:

 

 

2208 50 10

Gin

Free

 

2208 50 20

Geneva

Free

 

2208 60 00

Vodka

Free

 

2208 70

Liquers and cordials:

 

 

2208 70 10

Liquers

Free

 

2208 70 20

Cordials

Free

 

2208 90

Other

 

 

2208 90 10

Tequila

Free

 

2208 90 20

Indentured ethyl alcohol

Free

 

2208 90 90

Other

Free

 

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2209

Vinegar and substitutes for vinegar obtained from acetic acid

2209 00

Vinegar and substitutes for vinegar obtained from acetic acid:

 

 

2209 00 10

Brewed vinegar

Free

 

2209 00 20

Synthetic vinegar

Free

 

2209 00 90

Other

Free

 

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