# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, Chapter 22: BEVERAGES, SPIRITS AND VINEGAR

Extent: E+W+S+N.I.

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
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
3,3
—
22011019
Other
8
3,3
—
Other
22011091
Not carbonated
8
3,3
—
22011099
Other
8
3,3
—
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
14,1
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
14,1
l
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
l
22029095
0,2 % or more but less than 2 %
8 + 17,5 Ecu/100 kg/net
7,6 + 16,6 Ecu/100 kg/net
l
22029099
2 % or more
8 + 31,7 Ecu/100 kg/net
7,6 + 30 Ecu/100 kg/net
l
220300
Beer made from malt
In containers holding 10 litres or less
22030001
In bottles
30
21
l
22030009
Other
30
21
l
22030010
In containers holding more than 10 litres
30
21
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
38,7 Ecu/hl
l
22041019
Other
40 Ecu/hl
38,7 Ecu/hl
l
Other
22041091
Asti spumante
40 Ecu/hl
38,7 Ecu/hl
l
22041099
Other
40 Ecu/hl
38,7 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
38,7 Ecu/hl
l
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
l
22042112
Bordeaux
17,51 Ecu/hl
15,9 Ecu/hl
l
22042113
Bourgogne (Burgundy)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042117
Val de Loire (Loire Valley)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042118
Mosel-Saar-Ruwer
17,51 Ecu/hl
15,9 Ecu/hl
l
22042119
Pfalz
17,51 Ecu/hl
15,9 Ecu/hl
l
22042122
Rheinhessen
17,51 Ecu/hl
15,9 Ecu/hl
l
22042124
Lazio (Latium)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042126
Toscana (Tuscany)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042127
Trentino, Alto Adige and Friuli
17,51 Ecu/hl
15,9 Ecu/hl
l
22042128
Veneto
17,51 Ecu/hl
15,9 Ecu/hl
l
22042132
Vinho Verde
17,51 Ecu/hl
15,9 Ecu/hl
l
22042134
Penedés
17,51 Ecu/hl
15,9 Ecu/hl
l
22042136
Rioja
17,51 Ecu/hl
15,9 Ecu/hl
l
22042137
Valencia
17,51 Ecu/hl
15,9 Ecu/hl
l
22042138
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Other
22042142
Bordeaux
17,51 Ecu/hl
15,9 Ecu/hl
l
22042143
Bourgogne (Burgundy)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042144
Beaujolais
17,51 Ecu/hl
15,9 Ecu/hl
l
22042146
Côtes du Rhône
17,51 Ecu/hl
15,9 Ecu/hl
l
22042147
Languedoc-Roussillon
17,51 Ecu/hl
15,9 Ecu/hl
l
22042148
Val de Loire (Loire Valley)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042162
Piemonte (Piedmont)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042166
Toscana (Tuscany)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042167
Trentino and Alto Adige
17,51 Ecu/hl
15,9 Ecu/hl
l
22042168
Veneto
17,51 Ecu/hl
15,9 Ecu/hl
l
22042169
Dão, Bairrada and Douro
17,51 Ecu/hl
15,9 Ecu/hl
l
22042171
Navarra
17,51 Ecu/hl
15,9 Ecu/hl
l
22042174
Penedés
17,51 Ecu/hl
15,9 Ecu/hl
l
22042176
Rioja
17,51 Ecu/hl
15,9 Ecu/hl
l
22042177
Valdepeñas
17,51 Ecu/hl
15,9 Ecu/hl
l
22042178
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Other
22042179
White
17,51 Ecu/hl
15,9 Ecu/hl
l
22042180
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Quality wines produced in specified regions
22042181
White
20,41 Ecu/hl
18,6 Ecu/hl
l
22042182
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
Other
22042183
White
20,41 Ecu/hl
18,6 Ecu/hl
l
22042184
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
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
l
22042188
Samos and Muscat de Lemnos
24,87 Ecu/hl
22,5 Ecu/hl
l
22042189
Port
21,86 Ecu/hl
17,9 Ecu/hl
l
22042191
Madeira and Setubal muscatel
21,86 Ecu/hl
17,9 Ecu/hl
l
22042192
Sherry
21,86 Ecu/hl
17,9 Ecu/hl
l
22042193
Tokay (Aszu and Szamorodni)
21,86 Ecu/hl
17,9 Ecu/hl
l
22042194
Other
24,87 Ecu/hl
22,5 Ecu/hl
l
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
l
22042196
Madeira, sherry and Setubal muscatel
23,3 Ecu/hl
19,1 Ecu/hl
l
22042197
Tokay (Aszu and Szamorodni)
23,3 Ecu/hl
19,1 Ecu/hl
l
22042198
Other
27,77 Ecu/hl
25,2 Ecu/hl
l
22042199
Of an actual alcoholic strength by volume exceeding 22 % vol
2,33 Ecu/% vol/hl
2,12 Ecu/% vol/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
38,7 Ecu/hl
l
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
l
22042913
Bourgogne (Burgundy)
13,16 Ecu/hl
12 Ecu/hl
l
22042917
Val de Loire (Loire Valley)
13,16 Ecu/hl
12 Ecu/hl
l
22042918
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
22042942
Bordeaux
13,16 Ecu/hl
12 Ecu/hl
l
22042943
Bourgogne (Burgundy)
13,16 Ecu/hl
12 Ecu/hl
l
22042944
Beaujolais
13,16 Ecu/hl
12 Ecu/hl
l
22042946
Côtes-du-Rhône
13,16 Ecu/hl
12 Ecu/hl
l
22042947
Languedoc-Roussillon
13,16 Ecu/hl
12 Ecu/hl
l
22042948
Val de Loire (Loire Valley)
13,16 Ecu/hl
12 Ecu/hl
l
22042958
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
White
22042962
Sicilia (Sicily)
13,16 Ecu/hl
12 Ecu/hl
l
22042964
Veneto
13,16 Ecu/hl
12 Ecu/hl
l
22042965
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
22042971
Puglia (Apuglia)
13,16 Ecu/hl
12 Ecu/hl
l
22042972
Sicilia (Sicily)
13,16 Ecu/hl
12 Ecu/hl
l
22042975
Other
13,16 Ecu/hl
12 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
16,06 Ecu/hl
14,6 Ecu/hl
l
22042982
Other
16,06 Ecu/hl
14,6 Ecu/hl
l
Other
22042983
White
16,06 Ecu/hl
14,6 Ecu/hl
l
22042984
Other
16,06 Ecu/hl
14,6 Ecu/hl
l
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
l
22042988
Samos and Muscat de Lemnos
20,41 Ecu/hl
18,6 Ecu/hl
l
22042989
Port
17,51 Ecu/hl
14,6 Ecu/hl
l
22042991
Madeira and Setubal muscatel
17,51 Ecu/hl
14,6 Ecu/hl
l
22042992
Sherry
17,51 Ecu/hl
14,6 Ecu/hl
l
22042993
Tokay (Aszu and Szamorodni)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042994
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
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
l
22042996
Madeira, sherry and Setubal muscatel
18,96 Ecu/hl
15,9 Ecu/hl
l
22042997
Tokay (Aszu and Szamorodni)
18,96 Ecu/hl
17,2 Ecu/hl
l
22042998
Other
27,77 Ecu/hl
25,2 Ecu/hl
l
22042999
Of an actual alcoholic strength by volume exceeding 22 % vol
2,33 Ecu/% vol/hl
2,12 Ecu/% vol/hl
l
220430
Other grape must
22043010
In fermentation or with fermentation arrested otherwise than by the addition of alcohol
40
38,7
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
l
22043094
Other
l
Other
22043096
Concentrated
l
22043098
Other
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
16 Ecu/hl
l
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
l
220590
Other
22059010
Of an actual alcoholic strength by volume of 18 % vol or less
14 Ecu/hl
13,2 Ecu/hl
l
22059090
Of an actual alcoholic strength by volume exceeding 18 % vol
1,4 Ecu/% vol/hl
1,3 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
1,5 Ecu/% vol/hl MIN 8,7 Ecu/hl
l
Other
Sparkling
22060031
Cider and perry
30 Ecu/hl
28,2 Ecu/hl
l
22060039
Other
30 Ecu/hl
28,2 Ecu/hl
l
Still, in containers holding
2 litres or less
22060051
Cider and perry
12 Ecu/hl
11,3 Ecu/hl
l
22060059
Other
12 Ecu/hl
11,3 Ecu/hl
l
More than 2 litres
22060081
Cider and perry
9 Ecu/hl
8,5 Ecu/hl
l
22060089
Other
9 Ecu/hl
8,5 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
28,2 Ecu/hl
l
22072000
Ethyl alcohol and other spirits, denatured, of any strength
16 Ecu/hl
15 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
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
l
22090019
More than 2 litres
6 Ecu/hl
5,80 Ecu/hl
l
Other, in containers holding
22090091
2 litres or less
8 Ecu/hl
7,50 Ecu/hl
l
22090099
More than 2 litres
6 Ecu/hl
5,60, Ecu/hl
l

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Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/22 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.