Chapter 22
Beverages, spirits and vinegar.


HSCODE Commodity Code Commodity
HSCODE Commodity Code Commodity
HSCODE Commodity Code Commodity
HSCODE Commodity Code Commodity
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. 2201.10.10 – Mineral waters and aerated waters : – – Mineral waters
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. 2201.10.20 – Mineral waters and aerated waters : – – Aerated waters
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. 2201.90.10 – Other : – – Ice and snow
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. 2201.90.90 – Other : – – Other
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. 2202.10.10 – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : – – Sparkling mineral waters or aerated waters, flavoured
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. 2202.10.90 – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : – – Other
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. 2202.91.00 – Other : – – Non-alcoholic beer
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. 2202.99.10 – Other : – – Other : – – – Flavoured UHT milk based drinks
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. 2202.99.20 – Other : – – Other : – – – Soya milk drinks
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. 2202.99.40 – Other : – – Other : – – – Coffee based drinks or coffee flavoured drinks
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. 2202.99.50 – Other : – – Other : – – – Other non-aerated beverages ready for immediate consumption without dilution
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. 2202.99.90 – Other : – – Other : – – – Other
22.03 Beer made from malt. 2203.00.11 – Stout or porter : – – Of an alcoholic strength by volume not exceeding 5.8 % vol.
22.03 Beer made from malt. 2203.00.19 – Stout or porter : – – Other
22.03 Beer made from malt. 2203.00.91 – Other, including ale : – – Of an alcoholic strength by volume not exceeding 5.8 % vol.
22.03 Beer made from malt. 2203.00.99 – Other, including ale : – – Other
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.10.00 – Sparkling wine
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.21.11 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding 2 l or less : – – – Wine : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.21.13 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding 2 l or less : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.21.14 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding 2 l or less : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.21.21 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding 2 l or less : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.21.22 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding 2 l or less : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.22.11 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding more than 2 l but not more than 10 l : – – – Wine : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.22.12 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding more than 2 l but not more than 10 l : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.22.13 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding more than 2 l but not more than 10 l : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.22.21 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding more than 2 l but not more than 10 l : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.22.22 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – In containers holding more than 2 l but not more than 10 l : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.29.11 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – Other : – – – Wine : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.29.13 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – Other : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.29.14 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – Other : – – – Wine : – – – – Of an alcoholic strength by volume exceeding 23 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.29.21 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – Other : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.29.22 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : – – Other : – – – Grape must with fermentation prevented or arrested by the addition of alcohol : – – – – Of an alcoholic strength by volume exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.30.10 ‑ Other grape must : – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.30.20 ‑ Other grape must : – – Of an alcoholic strength by volume exceeding 15 % vol.
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 2205.10.10 – In containers holding 2 l or less : – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 2205.10.20 – In containers holding 2 l or less : – – Of an alcoholic strength by volume exceeding 15 % vol.
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 2205.90.10 ‑ Other : – – Of an alcoholic strength by volume not exceeding 15 % vol.
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 2205.90.20 ‑ Other : – – Of an alcoholic strength by volume exceeding 15 % vol.
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 – Cider or perry
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. 2206.00.20 – Saké
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. 2206.00.31 – Coconut palm toddy : – – In container holding 2 l or less
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. 2206.00.39 – Coconut palm toddy : – – Other
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. 2206.00.41 – Shandy : – – Of an alcoholic strength by volume not exceeding 1.14 % vol.
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. 2206.00.49 – Shandy : – – Other
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. 2206.00.91 – Other : – – Other rice wine (including medicated rice wine)
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. 2206.00.99 – Other : – – Other
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. 2207.10.00 – Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
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. 2207.20.11 – Ethyl alcohol and other spirits, denatured, of any strength : – – Denatured ethyl alcohol, including methylated spirits : – – – Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol.
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. 2207.20.19 – Ethyl alcohol and other spirits, denatured, of any strength : – – Denatured ethyl alcohol, including methylated spirits : – – – Other
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. 2207.20.90 – Ethyl alcohol and other spirits, denatured, of any strength : – – Other
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.20.50 – Spirits obtained by distilling grape wine or grape marc : – – Brandy
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.20.90 – Spirits obtained by distilling grape wine or grape marc : – – Other
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.30.00 ‑ Whiskies
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.40.00 ‑ Rum and other spirits obtained by distilling fermented sugar-cane products
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.50.00 ‑ Gin and Geneva
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.60.00 – Vodka
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.70.10 – Liqueurs and cordials : – – Of an alcoholic strength by volume not exceeding 57 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.70.90 – Liqueurs and cordials : – – Other
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.10 – Other : – – Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.20 – Other : – – Medicated samsu of an alcoholic strength by volume exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.30 – Other : – – Other samsu of an alcoholic strength by volume not exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.40 – Other : – – Other samsu of an alcoholic strength by volume exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.50 – Other : – – Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.60 – Other : – – Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.70 – Other : – – Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.80 – Other : – – Bitters and similar beverages of an alcoholic strength exceeding 57 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.91 – Other : – – Other : – – – Of an alcoholic strength by volume not exceeding 1.14 % vol.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. 2208.90.99 – Other : – – Other : – – – Other
22.09 2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid.