Chapter 22 BEVERAGES, SPIRITS AND VINEGAR

United Kingdom

CN code

Description

Rate of duty	autonomous (%)	conventional (%)
Rate of duty

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

3,3

—

22011019

Other

3,3

—

Other

22011091

Not carbonated

3,3

—

22011099

Other

3,3

—

22019000

Other

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

14,1

220290

Other

22029010

Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404

14,1

Other, containing by weight of fat obtained from the products of heading Nos 0401 to 0404

22029091

Less than 0,2 %

8 + 17,1 Ecu/100 kg/net

7,7 + 16,5 Ecu/100 kg/net

22029095

0,2 % or more but less than 2 %

8 + 17,5 Ecu/100 kg/net

7,6 + 16,6 Ecu/100 kg/net

22029099

2 % or more

8 + 31,7 Ecu/100 kg/net

7,6 + 30 Ecu/100 kg/net

220300

Beer made from malt

In containers holding 10 litres or less

22030001

In bottles

22030009

Other

22030010

In containers holding more than 10 litres

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

38,7 Ecu/hl

22041019

Other

40 Ecu/hl

38,7 Ecu/hl

Other

22041091

Asti spumante

40 Ecu/hl

38,7 Ecu/hl

22041099

Other

40 Ecu/hl

38,7 Ecu/hl

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

38,7 Ecu/hl

Other

Of an actual alcoholic strength by volume not exceeding 13 % vol

Quality wines produced in specified regions

White

22042111

Alsace

17,51 Ecu/hl

15,9 Ecu/hl

22042112

Bordeaux

17,51 Ecu/hl

15,9 Ecu/hl

22042113

Bourgogne (Burgundy)

17,51 Ecu/hl

15,9 Ecu/hl

22042117

Val de Loire (Loire Valley)

17,51 Ecu/hl

15,9 Ecu/hl

22042118

Mosel-Saar-Ruwer

17,51 Ecu/hl

15,9 Ecu/hl

22042119

Pfalz

17,51 Ecu/hl

15,9 Ecu/hl

22042122

Rheinhessen

17,51 Ecu/hl

15,9 Ecu/hl

22042124

Lazio (Latium)

17,51 Ecu/hl

15,9 Ecu/hl

22042126

Toscana (Tuscany)

17,51 Ecu/hl

15,9 Ecu/hl

22042127

Trentino, Alto Adige and Friuli

17,51 Ecu/hl

15,9 Ecu/hl

22042128

Veneto

17,51 Ecu/hl

15,9 Ecu/hl

22042132

Vinho Verde

17,51 Ecu/hl

15,9 Ecu/hl

22042134

Penedés

17,51 Ecu/hl

15,9 Ecu/hl

22042136

Rioja

17,51 Ecu/hl

15,9 Ecu/hl

22042137

Valencia

17,51 Ecu/hl

15,9 Ecu/hl

22042138

Other

17,51 Ecu/hl

15,9 Ecu/hl

Other

22042142

Bordeaux

17,51 Ecu/hl

15,9 Ecu/hl

22042143

Bourgogne (Burgundy)

17,51 Ecu/hl

15,9 Ecu/hl

22042144

Beaujolais

17,51 Ecu/hl

15,9 Ecu/hl

22042146

Côtes du Rhône

17,51 Ecu/hl

15,9 Ecu/hl

22042147

Languedoc-Roussillon

17,51 Ecu/hl

15,9 Ecu/hl

22042148

Val de Loire (Loire Valley)

17,51 Ecu/hl

15,9 Ecu/hl

22042162

Piemonte (Piedmont)

17,51 Ecu/hl

15,9 Ecu/hl

22042166

Toscana (Tuscany)

17,51 Ecu/hl

15,9 Ecu/hl

22042167

Trentino and Alto Adige

17,51 Ecu/hl

15,9 Ecu/hl

22042168

Veneto

17,51 Ecu/hl

15,9 Ecu/hl

22042169

Dão, Bairrada and Douro

17,51 Ecu/hl

15,9 Ecu/hl

22042171

Navarra

17,51 Ecu/hl

15,9 Ecu/hl

22042174

Penedés

17,51 Ecu/hl

15,9 Ecu/hl

22042176

Rioja

17,51 Ecu/hl

15,9 Ecu/hl

22042177

Valdepeñas

17,51 Ecu/hl

15,9 Ecu/hl

22042178

Other

17,51 Ecu/hl

15,9 Ecu/hl

Other

22042179

White

17,51 Ecu/hl

15,9 Ecu/hl

22042180

Other

17,51 Ecu/hl

15,9 Ecu/hl

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

Quality wines produced in specified regions

22042181

White

20,41 Ecu/hl

18,6 Ecu/hl

22042182

Other

20,41 Ecu/hl

18,6 Ecu/hl

Other

22042183

White

20,41 Ecu/hl

18,6 Ecu/hl

22042184

Other

20,41 Ecu/hl

18,6 Ecu/hl

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol

22042187

Marsala

24,87 Ecu/hl

17,9 Ecu/hl

22042188

Samos and Muscat de Lemnos

24,87 Ecu/hl

22,5 Ecu/hl

22042189

Port

21,86 Ecu/hl

17,9 Ecu/hl

22042191

Madeira and Setubal muscatel

21,86 Ecu/hl

17,9 Ecu/hl

22042192

Sherry

21,86 Ecu/hl

17,9 Ecu/hl

22042193

Tokay (Aszu and Szamorodni)^f1

21,86 Ecu/hl

17,9 Ecu/hl

22042194

Other

24,87 Ecu/hl

22,5 Ecu/hl

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol

22042195

Port

23,3 Ecu/hl

19,1 Ecu/hl

22042196

Madeira, sherry and Setubal muscatel

23,3 Ecu/hl

19,1 Ecu/hl

22042197

Tokay (Aszu and Szamorodni)

23,3 Ecu/hl

19,1 Ecu/hl

22042198

Other

27,77 Ecu/hl

25,2 Ecu/hl

22042199

Of an actual alcoholic strength by volume exceeding 22 % vol

2,33 Ecu/% vol/hl

2,12 Ecu/% vol/hl

220429

Other

22042910

40 Ecu/hl

38,7 Ecu/hl

Other

Of an actual alcoholic strength by volume not exceeding 13 % vol

Quality wines produced in specified regions

White

22042912

Bordeaux

13,16 Ecu/hl

12 Ecu/hl

22042913

Bourgogne (Burgundy)

13,16 Ecu/hl

12 Ecu/hl

22042917

Val de Loire (Loire Valley)

13,16 Ecu/hl

12 Ecu/hl

22042918

Other

13,16 Ecu/hl

12 Ecu/hl

Other

22042942

Bordeaux

13,16 Ecu/hl

12 Ecu/hl

22042943

Bourgogne (Burgundy)

13,16 Ecu/hl

12 Ecu/hl

22042944

Beaujolais

13,16 Ecu/hl

12 Ecu/hl

22042946

Côtes-du-Rhône

13,16 Ecu/hl

12 Ecu/hl

22042947

Languedoc-Roussillon

13,16 Ecu/hl

12 Ecu/hl

22042948

Val de Loire (Loire Valley)

13,16 Ecu/hl

12 Ecu/hl

22042958

Other

13,16 Ecu/hl

12 Ecu/hl

Other

White

22042962

Sicilia (Sicily)

13,16 Ecu/hl

12 Ecu/hl

22042964

Veneto

13,16 Ecu/hl

12 Ecu/hl

22042965

Other

13,16 Ecu/hl

12 Ecu/hl

Other

22042971

Puglia (Apuglia)

13,16 Ecu/hl

12 Ecu/hl

22042972

Sicilia (Sicily)

13,16 Ecu/hl

12 Ecu/hl

22042975

Other

13,16 Ecu/hl

12 Ecu/hl

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

Quality wines produced in specified regions

22042981

White

16,06 Ecu/hl

14,6 Ecu/hl

22042982

Other

16,06 Ecu/hl

14,6 Ecu/hl

Other

22042983

White

16,06 Ecu/hl

14,6 Ecu/hl

22042984

Other

16,06 Ecu/hl

14,6 Ecu/hl

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol

22042987

Marsala

20,41 Ecu/hl

18,6 Ecu/hl

22042988

Samos and Muscat de Lemnos

20,41 Ecu/hl

18,6 Ecu/hl

22042989

Port

17,51 Ecu/hl

14,6 Ecu/hl

22042991

Madeira and Setubal muscatel

17,51 Ecu/hl

14,6 Ecu/hl

22042992

Sherry

17,51 Ecu/hl

14,6 Ecu/hl

22042993

Tokay (Aszu and Szamorodni)

17,51 Ecu/hl

15,9 Ecu/hl

22042994

Other

20,41 Ecu/hl

18,6 Ecu/hl

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol

22042995

Port

18,96 Ecu/hl

15,9 Ecu/hl

22042996

Madeira, sherry and Setubal muscatel

18,96 Ecu/hl

15,9 Ecu/hl

22042997

Tokay (Aszu and Szamorodni)

18,96 Ecu/hl

17,2 Ecu/hl

22042998

Other

27,77 Ecu/hl

25,2 Ecu/hl

22042999

Of an actual alcoholic strength by volume exceeding 22 % vol

2,33 Ecu/% vol/hl

2,12 Ecu/% vol/hl

220430

Other grape must

22043010

In fermentation or with fermentation arrested otherwise than by the addition of alcohol

38,7

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

^f2

22043094

Other

22043096

Concentrated

22043098

Other

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

16 Ecu/hl

22051090

Of an actual alcoholic strength by volume exceeding 18 % vol

1,4 Ecu/% vol/hl + 10 Ecu/hl

1,3 Ecu/% vol/hl + 9,4 Ecu/hl

220590

Other

22059010

Of an actual alcoholic strength by volume of 18 % vol or less

14 Ecu/hl

13,2 Ecu/hl

22059090

Of an actual alcoholic strength by volume exceeding 18 % vol

1,4 Ecu/% vol/hl

1,3 Ecu/% vol/hl

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

1,5 Ecu/% vol/hl MIN 8,7 Ecu/hl

Other

Sparkling

22060031

Cider and perry

30 Ecu/hl

28,2 Ecu/hl

22060039

Other

30 Ecu/hl

28,2 Ecu/hl

Still, in containers holding

2 litres or less

22060051

Cider and perry

12 Ecu/hl

11,3 Ecu/hl

22060059

Other

12 Ecu/hl

11,3 Ecu/hl

More than 2 litres

22060081

Cider and perry

9 Ecu/hl

8,5 Ecu/hl

22060089

Other

9 Ecu/hl

8,5 Ecu/hl

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

28,2 Ecu/hl

22072000

Ethyl alcohol and other spirits, denatured, of any strength

16 Ecu/hl

15 Ecu/hl

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

27 MIN 1,6 Ecu/% vol/hl

25,4 MIN 1,5 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

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

22082014

Armagnac

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

22082026

Grappa

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

22082028

Other

1,6 Ecu/% vol/hl+ 10 Ecu/hl

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

In containers holding more than 2 litres

22082040

Raw distillate

1,6 Ecu/% vol/hl

1,4 Ecu/hl/% vol/hl

l alc. 100%

Other

22082062

Cognac

1,6 Ecu/% vol/hl

1,4 Ecu/hl/% vol/hl

l alc. 100%

22082064

Armagnac

1,6 Ecu/% vol/hl

1,4 Ecu/hl/% vol/hl

l alc. 100%

22082086

Grappa

1,6 Ecu/% vol/hl

1,4 Ecu/hl/% vol/hl

l alc. 100%

22082088

Other

1,6 Ecu/% vol/hl

1,4 Ecu/hl/% vol/hl

l alc. 100%

220830

Whiskies

Bourbon whiskey, in containers holding

22083011

2 litres or less

0,4 Ecu/% vol/hl + 3 Ecu/hl

0,2 Ecu/% vol/hl + 1,5 Ecu/hl

l alc. 100%

22083019

More than 2 litres

0,4 Ecu/% vol/hl

0,2 Ecu/% vol/hl

l alc.100%

Scotch whisky

Malt whisky, in containers holding

22083032

2 litres or less

0,4 Ecu/% vol/hl + 3 Ecu/hl

0,36 Ecu/% vol/hl + 2,7 Ecu/hl

l alc. 100 %

22083038

More than 2 litres

0,4 Ecu/% vol/hl

0,36 Ecu/% vol/hl

l alc. 100%

Blended whisky, in containers holding

22083052

2 litres or less

0,4 Ecu/% vol/hl + 3 Ecu/hl

0,36 Ecu/% vol/hl + 2,7 Ecu/hl

l alc. 100%

22083058

More than 2 litres

0,4 Ecu/% vol/hl

0,36 Ecu/% vol/hl

l alc. 100%

Other, in containers holding

22083072

2 litres or less

0,4 Ecu/% vol/hl + 3 Ecu/hl

0,36 Ecu/% vol/hl + 2,7 Ecu/hl

l alc.100%

22083078

More than 2 litres

0,4 Ecu/% vol/hl

0,36 Ecu/% vol/hl

l alc. 100%

Other in containers holding

22083082

2 litres or less

0,4 Ecu/% vol/hl + 3 Ecu/hl

0,36 Ecu/% vol/hl + 2,7 Ecu/hl

l alc.100%

22083088

More than 2 litres

0,4 Ecu/% vol/hl

0,36 Ecu/% vol/hl

l alc. 100%

220840

Rum and taffia

22084010

In containers holding 2 litres or less

1 Ecu/% vol/hl + 5 Ecu/hl

0,9 Ecu/% vol/hl + 4,7 Ecu/hl

l alc. 100 %

22084090

In containers holding more than 2 litres

1 Ecu/% vol/hl

0,9 Ecu/% vol/hl

l alc. 100 %

220850

Gin and Geneva

Gin, in containers holding

22085011

2 litres or less

l Ecu/% vol/hl + 5 Ecu/hl

0,9 Ecu/% vol/hl + 4,7 Ecu/hl

l alc. 100 %

22085019

More than 2 litres

1 Ecu/% vol/hl

0,9 Ecu/% vol/hl

l alc. 100 %

Geneva, in containers holding

22085091

2 litres or less

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

22085099

More than 2 litres

1,6 Ecu/% vol/hl

1,5 Ecu/% vol/hl

l alc. 100 %

220890

Other

Arrack, in containers holding

22089011

2 litres or less

1 Ecu/% vol/hl + 5 Ecu/hl

0,9 Ecu/% vol/hl + 4,7 Ecu/hl

l alc. 100 %

22089019

More than 2 litres

1 Ecu/% vol/hl

0,9 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

1,3 Ecu/% vol/hl + 5 Ecu/hl

1,2 Ecu/% vol/hl + 4,7 Ecu/hl

l alc. 100 %

22089033

Plum, pear or cherry spirit (excluding liqueurs)

1,3 Ecu/% vol/hl + 5 Ecu/hl

1,17 Ecu/% vol/hl + 4,5 Ecu/hl

l alc. 100 %

More than 2 litres

22089035

Vodka

1,3 Ecu/% vol/hl

1,2 Ecu/% vol/hl

l alc. 100 %

22089038

Plum, pear or cherry spirit (excluding liqueurs)

1,3 Ecu/% vol/hl

1,2 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

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

Other

Spirits (excluding liqueurs)

Distilled from fruit

22089045

Calvados

1,6 Ecu/% vol/hl+ 10 Ecu/hl

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

22089048

Other

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,44 Ecu/% vol/hl + 9 Ecu/hl

l alc. 100 %

Other

22089052

Korn

1,6 Ecu/%vol/hl+ 10 Ecu/hl

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

22089058

Other

1,6 Ecu/% vol/hl+ 10 Ecu/hl

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

22089065

Liqueurs

1,6 Ecu/%vol/hl+ 10 Ecu/hl

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

22089069

Other spirituous beverages

1,6 Ecu/% vol/hl+ 10 Ecu/hl

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

More than 2 litres

Spirits (excluding liqueurs)

22089071

Distilled from fruit

1,6 Ecu/% vol/hl

1,44 Ecu/% vol/hl

l alc. 100 %

22089073

Other

1,6 Ecu/% vol/hl

1,5 Ecu/% vol/hl

l alc. 100 %

22089079

Liqueurs and other spirituous beverages

1,6 Ecu/% vol/hl

1,5 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

1,5 Ecu/% vol/hl + 9,4 Ecu/hl

l alc. 100 %

22089099

More than 2 litres

1,6 Ecu/% vol/hl

1,5 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

7,70 Ecu/hl

22090019

More than 2 litres

6 Ecu/hl

5,80 Ecu/hl

Other, in containers holding

22090091

2 litres or less

8 Ecu/hl

7,50 Ecu/hl

22090099

More than 2 litres

6 Ecu/hl

5,60, Ecu/hl

Annotations

Footnotes

f1: Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
f2: See Annex 2.