Chapter 22 BEVERAGES, SPIRITS AND VINEGAR
United Kingdom
| CN code | Description |
| Supplementary unit | |||
|---|---|---|---|---|---|---|
| 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 | |||||
| Natural mineral waters | ||||||
| 22011011 | Not carbonated | 8 | 4 | — | ||
| 22011019 | Other | 8 | 4 | — | ||
| Other | ||||||
| 22011091 | Not carbonated | 8 | 4 | — | ||
| 22011099 | Other | 8 | 4 | — | ||
| 22019000 | Other | Free | Free | — | ||
| 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 No 2009 | |||||
| 22021000 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 20 | 15 | l | ||
| 220290 | Other | |||||
| 22029010 | Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404 | 20 | 15 | l | ||
| Other, containing by weight of fat obtained from the products of heading Nos 0401 to 0404 | ||||||
| 22029091 | Less than 0,2 % | 12,7 + MOB | 8 + MOB | l | ||
| 22029095 | 0,2 % or more but less than 2 % | 12,7 + MOB | 8 + MOB | l | ||
| 22029099 | 2 % or more | 12,7 + MOB | 8 + MOB | l | ||
| 220300 | Beer made from malt | |||||
| In containers holding 10 litres or less | ||||||
| 22030001 | In bottles | 30 | 24 | l | ||
| 22030009 | Other | 30 | 24 | l | ||
| 22030010 | In containers holding more than 10 litres | 30 | 24 | l | ||
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009 | |||||
| 220410 | Sparkling wine | |||||
| Of an actual alcoholic strength by volume of not less than 8,5 % vol | ||||||
| 22041011 | Champagne | 40 Ecu/hl | — | l | ||
| 22041019 | Other | 40 Ecu/hl | — | l | ||
| Other | ||||||
| 22041091 | Asti spumante | 40 Ecu/hl | — | l | ||
| 22041099 | Other | 40 Ecu/hl | — | l | ||
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol | ||||||
| 220421 | In containers holding 2 litres or less | |||||
| 22042110 | Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC | 40 Ecu/hl | — | l | ||
| Other | ||||||
| Of an actual alcoholic strength by volume not exceeding 13 % vol | ||||||
| Quality wines produced in specified regions | ||||||
| White | ||||||
| 22042111 | Alsace | 14,5 Ecu/hlf1 f2 | — | l | ||
| 22042112 | Bordeaux | 14,5 Ecu/hl | — | l | ||
| 22042113 | Bourgogne (Burgundy) | 14,5 Ecu/hl | — | l | ||
| 22042117 | Val de Loire (Loire Valley) | 14,5 Ecu/hl | — | l | ||
| 22042118 | Mosel-Saar-Ruwer | 14,5 Ecu/hl | — | l | ||
| 22042119 | Pfalz | 14,5 Ecu/hl | — | l | ||
| 22042122 | Rheinhessen | 14,5 Ecu/hl | — | l | ||
| 22042124 | Lazio (Latium) | 14,5 Ecu/hl | — | l | ||
| 22042126 | Toscana (Tuscany) | 14,5 Ecu/hl | — | l | ||
| 22042127 | Trentino, Alto Adige and Friuli | 14,5 Ecu/hl | — | l | ||
| 22042128 | Veneto | 14,5 Ecu/hl | — | l | ||
| 22042132 | Vinho Verde | 14,5 Ecu/hl | — | l | ||
| 22042134 | Penedés | 14,5 Ecu/hl | — | l | ||
| 22042136 | Rioja | 14,5 Ecu/hl | — | l | ||
| 22042137 | Valencia | 14,5 Ecu/hl | — | l | ||
| 22042138 | Other | 14,5 Ecu/hl | — | l | ||
| Other | ||||||
| 22042142 | Bordeaux | 14,5 Ecu/hl | — | l | ||
| 22042143 | Bourgogne (Burgundy) | 14,5 Ecu/hl | — | l | ||
| 22042144 | Beaujolais | 14,5 Ecu/hl | — | l | ||
| 22042146 | Côtes du Rhône | 14,5 Ecu/hi | — | l | ||
| 22042147 | Languedoc-Roussillon | 14,5 Ecu/hl | — | l | ||
| 22042148 | Val de Loire (Loire Valley) | 14,5 Ecu/hl | — | l | ||
| 22042162 | Piemonte (Piedmont) | 14,5 Ecu/hl | — | l | ||
| 22042166 | Toscana (Tuscany) | 14,5 Ecu/hl | — | l | ||
| 22042167 | Trentino and Alto Adige | 14,5 Ecu/hl | — | l | ||
| 22042168 | Veneto | 14,5 Ecu/hl | — | l | ||
| 22042169 | Dão, Bairrada and Douro | 14,5 Ecu/hl | — | l | ||
| 22042171 | Navarra | 14,5 Ecu/hl | — | l | ||
| 22042174 | Penedés | 14,5 Ecu/hl | — | l | ||
| 22042176 | Rioja | 14,5 Ecu/hl | — | l | ||
| 22042177 | Valdepeñas | 14,5 Ecu/hl | — | l | ||
| 22042178 | Other | 14,5 Ecu/hl | — | l | ||
| Other | ||||||
| 22042179 | White | 14,5 Ecu/hl | — | l | ||
| 22042180 | Other | 14,5 Ecu/hl | — | l | ||
| Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol | ||||||
| Quality wines produced in specified regions | ||||||
| 22042181 | White | 16,9 Ecu/hl | — | l | ||
| 22042182 | Other | 16,9 Ecu/hl | — | l | ||
| Other | ||||||
| 22042183 | White | 16,9 Ecu/hl | — | — | ||
| 22042184 | Other | 16,9 Ecu/hl | — | l | ||
| Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol | ||||||
| 22042187 | Marsala | 20,6 Ecu/hl | — | l | ||
| 22042188 | Samos and Muscat de Lemnos | 20,6 Ecu/hl | — | l | ||
| 22042189 | Port | 18,1 Ecu/hl | 16,3 Ecu/hl | l | ||
| 22042191 | Madeira and Setubal muscatel | 18,1 Ecu/hl | 16,3 Ecu/hl | l | ||
| 22042192 | Sherry | 18,1 Ecu/hl | 16,3 Ecu/hl | l | ||
| 22042193 | Tokay (Aszu and Szamorodni)f3 | 18,1 Ecu/hl | 16,3 Ecu/hl | l | ||
| 22042194 | Other | 20,6 Ecu/hl | — | l | ||
| Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol | ||||||
| 22042195 | Port | 19,3 Ecu/hl | 17,5 Ecu/hl | l | ||
| 22042196 | Madeira, sherry and Setubal muscatel | 19,3 Ecu/hl | 17,5 Ecu/hl | l | ||
| 22042197 | Tokay (Aszu and Szamorodni) | 19,3 Ecu/hl | 17,5 Ecu/hl | l | ||
| 22042198 | Other | 23 Ecu/hl | 23 Ecu/hl | l | ||
| 22042199 | Of an actual alcoholic strength by volume exceeding 22 % vol | 1,93 Ecu/% vol/hl + 12,1 Ecu/hl | — | l | ||
| 220429 | Other | |||||
| 22042910 | Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC | 40 Ecu/hl | — | l | ||
| Other | ||||||
| Of an actual alcoholic strength by volume not exceeding 13 % vol | ||||||
| Quality wines produced in specified regions | ||||||
| White | ||||||
| 22042912 | Bordeaux | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042913 | Bourgogne (Burgundy) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042917 | Val de Loire (Loire-Valley) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042918 | Other | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| Other | ||||||
| 22042942 | Bordeaux | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042943 | Bourgogne (Burgundy) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042944 | Beaujolais | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042946 | Côtes-du-Rhône | 10,9 Ecu/hl | 10,9 Ecu/l | l | ||
| 22042947 | Languedoc-Roussillon | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042948 | Val de Loire (Loire Valley) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042958 | Other | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| Other | ||||||
| White | ||||||
| 22042962 | Sicilia (Sicily) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042964 | Veneto | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042965 | Other | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| Other | ||||||
| 22042971 | Puglia (Apuglia) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042972 | Sicilia (Sicily) | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| 22042975 | Other | 10,9 Ecu/hl | 10,9 Ecu/hl | l | ||
| Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol | ||||||
| Quality wines produced in specified regions | ||||||
| 22042981 | White | 13,3 Ecu/hl | 13,3 Ecu/hl | l | ||
| 22042982 | Other | 13,3 Ecu/hl | 13,3 Ecu/hl | l | ||
| Other | ||||||
| 22042983 | White | 13,3 Ecu/hl | 13,3 Ecu/hl | l | ||
| 22042984 | Other | 13,3 Ecu/hl | 13,3 Ecu/hl | l | ||
| Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol | ||||||
| 22042987 | Marsala | 16,9 Ecu/hl | — | l | ||
| 22042988 | Samos and Muscat de Lemnos | 16,9 Ecu/hl | — | l | ||
| 22042989 | Port | 14,5 Ecu/hl | 13,3 Ecu/hl | l | ||
| 22042991 | Madeira and Setubal muscatel | 14,5 Ecu/hl | 13,3 Ecu/hl | l | ||
| 22042992 | Sherry | 14,5 Ecu/hl | 13,3 Ecu/hl | l | ||
| 22042993 | Tokay (Aszu and Szamorodni) | 14,5 Ecu/hl | — | l | ||
| 22042994 | Other | 16,9 Ecu/hl | — | l | ||
| Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol | ||||||
| 22042995 | Port | 15,7 Ecu/hl | 14,5 Ecu/hl | l | ||
| 22042996 | Madeira, sherry and Setubal muscatel | 15,7 Ecu/hl | 14,5 Ecu/hl | l | ||
| 22042997 | Tokay (Aszu and Szamorodni) | 15,7 Ecu/hl | — | l | ||
| 22042998 | Other | 23 Ecu/hl | 23 Ecu/hl | l | ||
| 22042999 | Of an actual alcoholic strength by volume exceeding 22 % vol | 1,93 Ecu/% vol/hl | — | l | ||
| 220430 | Other grape must | |||||
| 22043010 | In fermentation or with fermentation arrested otherwise than by the addition of alcohol | 40 | — | l | ||
| Other | ||||||
| Of a density of 1,33 g/cm3 or less at 20 oC and of an actual alcoholic strength by volume not exceeding 1 % vol | ||||||
| 22043092 | Concentrated | 28 f4 | 28 + AD S/Z | l | ||
| 22043094 | Other | 28 | 28 + AD S/Z | l | ||
| Other | ||||||
| 22043096 | Concentrated | 50 + AGR | — | l | ||
| 22043098 | Other | 50 + AGR | — | l | ||
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | |||||
| 220510 | In containers holding 2 litres or less | |||||
| 22051010 | Of an actual alcoholic strength by volume of 18 % vol or less | 17 Ecu/hl | — | l | ||
| 22051090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 1,4 Ecu/% vol/hl + 10 Ecu/hl | — | l | ||
| 220590 | Other | |||||
| 22059010 | Of an actual alcoholic strength by volume of 18 % vol or less | 14 Ecu/hl | — | l | ||
| 22059090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 1,4 Ecu/% vol/hl | — | l | ||
| 220600 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | |||||
| 22060010 | Piquette | 1,6 Ecu/% vol/hl MIN 9 Ecu/hl | — | l | ||
| Other | ||||||
| Sparkling | ||||||
| 22060031 | Cider and perry | 30 Ecu/hl | — | l | ||
| 22060039 | Other | 30 Ecu/hl | — | l | ||
| Still, in containers holding | ||||||
| 2 litres or less | ||||||
| 22060051 | Cider and perry | 12 Ecu/hl | — | l | ||
| 22060059 | Other | 12 Ecu/hl | — | l | ||
| More than 2 litres | ||||||
| 22060081 | Cider and perry | 9 Ecu/hl | — | l | ||
| 22060089 | Other | 9 Ecu/hl | — | l | ||
| 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 | 30 Ecu/hl | — | l | ||
| 22072000 | Ethyl alcohol and other spirits, denatured, of any strength | 16 Ecu/hl | — | l | ||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages | |||||
| 22081000 | Compound alcoholic preparations of a kind used for the manufacture of beverages | 30 MIN 1,6 Ecu/% vol/hl | 27 MIN 1,6 Ecu/% vol/hl | l alc. 100 % | ||
| 220820 | Spirits obtained by distilling grape wine or grape marc | |||||
| In containers holding 2 litres or less | ||||||
| 22082012 | Cognac | 1,6 Ecu/% vol/hl+ 10 Ecu/hl | — | l alc. 100 % | ||
| 22082014 | Armagnac | 1,6 Ecu/% vol/hl+ 10 Ecu/hl | — | l alc. 100 % | ||
| 22082026 | Grappa | 1,6 Ecu/% vol/hl+ 10 Ecu/hl | — | l alc. 100 % | ||
| 22082028 | Other | 1,6 Ecu/% vol/hl+ 10 Ecu/hl | — | l alc. 100 % | ||
| In containers holding more than 2 litres | ||||||
| 22082040 | Raw distillate | 1,6 Ecu/% vol/hl | — | l alc. 100 % | ||
| Other | ||||||
| 22082062 | Cognac | 1,6 Ecu/% vol/hl | — | l alc. 100 % | ||
| 22082064 | Armagnac | 1,6 Ecu/% vol/hl | — | l alc. 100 % | ||
| 22082086 | Grappa | 1,6 Ecu/% vol/hl | — | l alc. 100 % | ||
| 22082088 | Other | 1,6 Ecu/% vol/hl | — | l alc. 100 % | ||
| 220830 | Whiskies | |||||
| Bourbon whiskey, in containers holding | ||||||
| 22083011 | 2 litres or less | 0,2 Ecu/% vol/hl + 1,5 Ecu/hl | 0,4 Ecu/% vol/hl + 3 Ecu/hl | l alc. 100 % | ||
| 22083019 | More than 2 litres | 0,2 Ecu/% vol/hl | 0,4 Ecu/% vol/hl | l alc. 100 % | ||
| Scotch whisky | ||||||
| Malt whisky, in containers holding | ||||||
| 22083032 | 2 litres or less | 1,2 Ecu/% vol/hl + 10 Ecu/hl | 0,4 Ecu/% vol/hl + 3 Ecu/hl | l alc. 100 % | ||
| 22083038 | More than 2 litres | 1,2 Ecu/% vol/hl | 0,4 Ecu/% vol/hl | l alc. 100 % | ||
| Blended whisky, in containers holding | ||||||
| 22083052 | 2 litres or less | 1,2 Ecu/% vol/hl + 10 Ecu/hl | 0,4 Ecu/% vol/hl + 3 Ecu/hl | l alc. 100 % | ||
| 22083058 | More than 2 litres | 1,2 Ecu/% vol/hl | 0,4 Ecu/% vol/hl | l alc. 100 % | ||
| Other, in containers holding | ||||||
| 22083072 | 2 litres or less | 1,2 Ecu/% vol/hl+ 10 Ecu/hl | 0,4 Ecu/% vol/hl + 3 Ecu/hl | l alc. 100 % | ||
| 22083078 | More than 2 litres | 1,2 Ecu/% vol/hl | 0,4 Ecu/% vol/hl | l alc. 100 % | ||
| Other in containers holding | ||||||
| 22083082 | 2 litres or less | 1,2 Ecu/% vol/hl + 10 Ecu/hl | 0,4 Ecu/% vol/hl + 3 Ecu/hl | l alc. 100 % | ||
| 22083088 | More than 2 litres | 1,2 Ecu/% vol/hl | 0,4 Ecu/% vol/hl | l alc. 100 % | ||
| 220840 | Rum and taffia | |||||
| 22084010 | In containers holding 2 litres or less | 1,1 Ecu/% vol/hl + 10 Ecu/hl | 1 Ecu/% vol/hl + 5 Ecu/hl | l alc.100 % | ||
| 22084090 | In containers holding more than 2 litres | 1,1 Ecu/% vol/hl | 1 Ecu/% vol/hl | l alc. 100 % | ||
| 220850 | Gin and Geneva | |||||
| Gin, in containers holding | ||||||
| 22085011 | 2 litres or less | 1,2 Ecu/% vol/hl + 10 Ecu/hl | 1 Ecu/% vol/hl + 5 Ecu/hl | l alc. 100 % | ||
| 22085019 | More than 2 litres | 1,2 Ecu/% vol/hl | 1 Ecu/% vol/hl | l alc. 100 % | ||
| Geneva, in containers holding | ||||||
| 22085091 | 2 litres or less | 1,6 Ecu/% vol/hl + 10 Ecu/hl | f5 | l alc. 100 % | ||
| 22085099 | More than 2 litres | 1,6 Ecu/% vol/hl | l alc. 100 % | |||
| 220890 | Other | |||||
| Arrack, in containers holding | ||||||
| 22089011 | 2 litres or less | 1,1 Ecu/% vol/hl + 10 Ecu/hl | 1 Ecu/% vol/hl + 5 Ecu/hl | l alc. 100 % | ||
| 22089019 | More than 2 litres | 1,1 Ecu/% vol/hl | 1 Ecu/% vol/hl | l alc. 100 % | ||
| Vodka of an alcoholic strength by volume of 45,4 % vol or less and plum, pear or cherry spirit (excluding liqueurs), in containers holding | ||||||
| 2 litres or less | ||||||
| 22089031 | Vodka | 1,6 Ecu/% vol/hl + 10 Ecu/hl | 1,3 Ecu/% vol/hl + 5 Ecu/hl | l alc. 100 % | ||
| 22089033 | Plum, pear or cherry spirit (excluding liqueurs) | 1,6 Ecu/% vol/hl + 10 Ecu/hl | 1,3 Ecu/% vol/hl + 5 Ecu/hl | l alc. 100 % | ||
| More than 2 litres | ||||||
| 22089035 | Vodka | 1,6 Ecu/% vol/hl | 1,3 Ecu/% vol/hl | l alc. 100 % | ||
| 22089038 | Plum, pear or cherry spirit (excluding liqueurs) | 1,6 Ecu/% vol/hl | 1,3 Ecu/% vol/hl | l alc. 100 % | ||
| Other spirits, liqueurs and other spirituous beverages, in containers holding | ||||||
| 2 litres or less | ||||||
| 22089041 | Ouzo | 1,6 Ecu/% vol/hl + 10 Ecu/hl | — | l alc. 100% | ||
| Other | ||||||
| Spirits (excluding liqueurs) | ||||||
| Distilled from fruit | ||||||
| 22089045 | Calvados | 1,6 Ecu/% vol/hl + 10 Ecu/hl | l alc. 100 % | |||
| 22089048 | Other | 1,6 Ecu/% vol/hl + 10 Ecu/hl | l alc. 100 % | |||
| Other | ||||||
| 22089052 | Korn | 1,6 Ecu/% vol/hl + 10 Ecu/hl | l alc. 100% | |||
| 22089058 | Other | 1,6 Ecu/%vol/hl+ 10 Ecu/hl | l alc. 100% | |||
| 22089065 | Liqueurs | 1,6 Ecu/% vol/hl + 10 Ecu/hl | l alc. 100 % | |||
| 22089069 | Other spirituous beverages | 1,6 Ecu/% vol/hl + 10 Ecu/hl | — | l alc. 100 % | ||
| More than 2 litres | ||||||
| Spirits (excluding liqueurs) | ||||||
| 22089071 | Distilled from fruit | 1,6 Ecu/% vol/hl | l alc. 100 % | |||
| 22089073 | Other | 1,6 Ecu/% vol/hl | l alc. 100 % | |||
| 22089079 | Liqueurs and other spirituous beverages | 1,6 Ecu/% vol/hl | l alc. 100 % | |||
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding | ||||||
| 22089091 | 2 litres or less | 1,6 Ecu/% vol/hl + 10 Ecu/hl | l alc. 100 % | |||
| 22089099 | More than 2 litres | 1,6 Ecu/% vol/hl | l alc. 100 % | |||
| 220900 | Vinegar and substitutes for vinegar obtained from acetic acid | |||||
| Wine vinegar, in containers holding | ||||||
| 22090011 | 2 litres or less | 8 Ecu/hl | — | l | ||
| 22090019 | More than 2 litres | 6 Ecu/hl | — | l | ||
| Other, in containers holding | ||||||
| 22090091 | 2 litres or less | 8 Ecu/hl | — | l | ||
| 22090099 | More than 2 litres | 6 Ecu/hl | — | l |
Annotations
Footnotes
- f1
-
The exchange rate to be applied for converting the ecu in which the customs duty is expressed into national currency shall, by derogation from Part I, Section I, general rule C (3), of the combined nomenclature, be the agricultural conversion rate as laid down in Council Regulation (EEC) No 3813/92.
- f2
-
In addition to the customs duty, the application of a countervailing charge is provided for under certain conditions.
- f3
-
Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
- f4
-
See Annex 2.
- f5
-
See Annex 1.