OpenLegislation

Division CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

United Kingdom

Original text. Later amendments are not shown.

CN codeDescription
Conventional rate of duty (%)
Supplementary unit
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
220110Mineral waters and aerated waters:
Natural mineral waters:
22011011Not carbonatedFreel
22011019OtherFreel
22011090OtherFreel
22019000OtherFree—
2202Waters, 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:
22021000Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured9,6l
220290Other:
22029010Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 04049,6l
Other, containing by weight of fat obtained from the products of headings 0401 to 0404:
22029091Less than 0,2 %6,4 + 13,7 €/100 kg/netl
220290950,2 % or more but less than 2 %5,5 + 12,1 €/100 kg/netl
220290992 % or more5,4 + 21,2 €/100 kg/netl
220300Beer made from malt:
In containers holding 10 litres or less:
22030001In bottlesFreel
22030009OtherFreel
22030010In containers holding more than 10 litresFreel
2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
220410Sparkling wine:
Of an actual alcoholic strength by volume of not less than 8,5 % vol:
22041011Champagne32 €/hll
22041019Other32 €/hll
Other:
22041091Asti spumante32 €/hll
22041099Other32 €/hll
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
220421In containers holding 2 litres or less:
22042110Wine, 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 °C32 €/hll
Other:
Of an actual alcoholic strength by volume not exceeding 13 % vol:
Quality wines produced in specified regions:
White:
22042111Alsace13,1 €/hll
22042112Bordeaux13,1 €/hll
22042113Bourgogne (Burgundy)13,1 €/hll
22042117Val de Loire (Loire Valley)13,1 €/hll
22042118Mosel-Saar-Ruwer13,1 €/hll
22042119Pfalz13,1 €/hll
22042122Rheinhessen13,1 €/hll
22042123Tokaj14,8 €/hll
22042124Lazio (Latium)13,1 €/hll
22042126Toscana (Tuscany)13,1 €/hll
22042127Trentino, Alto Adige and Friuli13,1 €/hll
22042128Veneto13,1 €/hll
22042132Vinho Verde13,1 €/hll
22042134Penedés13,1 €/hll
22042136Rioja13,1 €/hll
22042137Valencia13,1 €/hll
22042138Other13,1 €/hll
Other:
22042142Bordeaux13,1 €/hll
22042143Bourgogne (Burgundy)13,1 €/hll
22042144Beaujolais13,1 €/hll
22042146Côtes-du-Rhône13,1 €/hll
22042147Languedoc-Roussillon13,1 €/hll
22042148Val de Loire (Loire Valley)13,1 €/hll
22042162Piemonte (Piedmont)13,1 €/hll
22042166Toscana (Tuscany)13,1 €/hll
22042167Trentino and Alto Adige13,1 €/hll
22042168Veneto13,1 €/hll
22042169Dão, Bairrada and Douro13,1 €/hll
22042171Navarra13,1 €/hll
22042174Penedés13,1 €/hll
22042176Rioja13,1 €/hll
22042177Valdepeñas13,1 €/hll
22042178Other13,1 €/hll
Other:
22042179White13,1 €/hll
22042180Other13,1 €/hll
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol:
Quality wines produced in specified regions:
White:
22042181Tokaj15,8 €/hll
22042182Other15,4 €/hll
22042183Other15,4 €/hll
Other:
22042184White15,4 €/hll
22042185Other15,4 €/hll
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol:
22042187Marsala18,6 €/hll
22042188Samos and Muscat de Lemnos18,6 €/hll
22042189Port14,8 €/hll
22042191Madeira and Setubal muscatel14,8 €/hll
22042192Sherry14,8 €/hll
22042194Other18,6 €/hll
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
22042195Port15,8 €/hll
22042196Madeira, sherry and Setubal muscatel15,8 €/hll
22042198Other20,9 €/hll
22042199Of an actual alcoholic strength by volume exceeding 22 % vol1,75 €/% vol/hll
220429Other:
22042910Wine, 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 °C32 €/hll
Other:
Of an actual alcoholic strength by volume not exceeding 13 % vol:
Quality wines produced in specified regions:
White:
22042911Tokaj13,1 €/hll
22042912Bordeaux9,9 €/hll
22042913Bourgogne (Burgundy)9,9 €/hll
22042917Val de Loire (Loire Valley)9,9 €/hll
22042918Other9,9 €/hll
Other:
22042942Bordeaux9,9 €/hll
22042943Bourgogne (Burgundy)9,9 €/hll
22042944Beaujolais9,9 €/hll
22042946Côtes-du-Rhône9,9 €/hll
22042947Languedoc-Roussillon9,9 €/hll
22042948Val de Loire (Loire Valley)9,9 €/hll
22042958Other9,9 €/hll
Other:
White:
22042962Sicilia (Sicily)9,9 €/hll
22042964Veneto9,9 €/hll
22042965Other9,9 €/hll
Other:
22042971Puglia (Apuglia)9,9 €/hll
22042972Sicilia (Sicily)9,9 €/hll
22042975Other9,9 €/hll
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol:
Quality wines produced in specified regions:
White:
22042977Tokaj14,2 €/hll
22042978Other12,1 €/hll
22042982Other12,1 €/hll
Other:
22042983White12,1 €/hll
22042984Other12,1 €/hll
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol:
22042987Marsala15,4 €/hll
22042988Samos and Muscat de Lemnos15,4 €/hll
22042989Port12,1 €/hll
22042991Madeira and Setubal muscatel12,1 €/hll
22042992Sherry12,1 €/hll
22042994Other15,4 €/hll
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
22042995Port13,1 €/hll
22042996Madeira, sherry and Setubal muscatel13,1 €/hll
22042998Other20,9 €/hll
22042999Of an actual alcoholic strength by volume exceeding 22 % vol1,75 €/% vol/hll
220430Other grape must:
22043010In fermentation or with fermentation arrested otherwise than by the addition of alcohol32l
Other:
Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol:
22043092Concentrated f1 l
22043094Other l
Other:
22043096Concentrated l
22043098Other l
2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
220510In containers holding 2 litres or less:
22051010Of an actual alcoholic strength by volume of 18 % vol or less10,9 €/hll
22051090Of an actual alcoholic strength by volume exceeding 18 % vol0,9 €/% vol/hl + 6,4 €/hll
220590Other:
22059010Of an actual alcoholic strength by volume of 18 % vol or less9 €/hll
22059090Of an actual alcoholic strength by volume exceeding 18 % vol0,9 €/% vol/hll
220600Other 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:
22060010Piquette1,3 €/% vol/hl MIN 7,2 €/hll
Other:
Sparkling:
22060031Cider and perry19,2 €/hll
22060039Other19,2 €/hll
Still, in containers holding:
2 litres or less:
22060051Cider and perry7,7 €/hll
22060059Other7,7 €/hll
More than 2 litres:
22060081Cider and perry5,76 €/hll
22060089Other5,76 €/hll
2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
22071000Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher19,2 €/hll
22072000Ethyl alcohol and other spirits, denatured, of any strength10,2 €/hll
2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
220820Spirits obtained by distilling grape wine or grape marc:
In containers holding 2 litres or less:
22082012CognacFreel alc. 100 %
22082014ArmagnacFreel alc. 100 %
22082026GrappaFreel alc. 100 %
22082027Brandy de JerezFreel alc. 100 %
22082029OtherFreel alc. 100 %
In containers holding more than 2 litres:
22082040Raw distillateFreel alc. 100 %
Other:
22082062CognacFreel alc. 100 %
22082064ArmagnacFreel alc. 100 %
22082086GrappaFreel alc. 100 %
22082087Brandy de JerezFreel alc. 100 %
22082089OtherFreel alc. 100 %
220830Whiskies:
Bourbon whiskey, in containers holding:
220830112 litres or lessFreel alc. 100 %
22083019More than 2 litresFreel alc. 100 %
Scotch whisky:
Malt whisky, in containers holding:
220830322 litres or lessFreel alc. 100 %
22083038More than 2 litresFreel alc. 100 %
Blended whisky, in containers holding:
220830522 litres or lessFreel alc. 100 %
22083058More than 2 litresFreel alc. 100 %
Other, in containers holding:
220830722 litres or lessFreel alc. 100 %
22083078More than 2 litresFreel alc. 100 %
Other, in containers holding:
220830822 litres or lessFreel alc. 100 %
22083088More than 2 litresFreel alc. 100 %
220840Rum and tafia:
In containers holding 2 litres or less:
22084011Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)0,6 €/% vol/hl + 3,2 €/hll alc. 100 %
Other:
22084031Of a value exceeding € 7,9 per litre of pure alcoholFreel alc. 100 %
22084039Other0,6 €/% vol/hl + 3,2 €/hll alc. 100 %
In containers holding more than 2 litres:
22084051Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)0,6 €/% vol/hll alc. 100 %
Other:
22084091Of a value exceeding € 2 per litre of pure alcoholFreel alc. 100 %
22084099Other0,6 €/% vol/hll alc. 100 %
220850Gin and Geneva:
Gin, in containers holding:
220850112 litres or lessFreel alc. 100 %
22085019More than 2 litresFreel alc. 100 %
Geneva, in containers holding:
220850912 litres or lessFreel alc. 100 %
22085099More than 2 litresFreel alc. 100 %
220860Vodka:
Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:
220860112 litres or lessFreel alc. 100 %
22086019More than 2 litresFreel alc. 100 %
Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:
220860912 litres or lessFreel alc. 100 %
22086099More than 2 litresFreel alc. 100 %
220870Liqueurs and cordials:
22087010In containers holding 2 litres or lessFreel alc. 100 %
22087090In containers holding more than 2 litresFreel alc. 100 %
220890Other:
Arrack, in containers holding:
220890112 litres or lessFreel alc. 100 %
22089019More than 2 litresFreel alc. 100 %
Plum, pear or cherry spirit (excluding liqueurs), in containers holding:
220890332 litres or lessFreel alc. 100 %
22089038More than 2 litresFreel alc. 100 %
Other spirits and other spirituous beverages, in containers holding:
2 litres or less:
22089041OuzoFreel alc. 100 %
Other:
Spirits (excluding liqueurs):
Distilled from fruit:
22089045CalvadosFreel alc. 100 %
22089048OtherFreel alc. 100 %
Other:
22089052KornFreel alc. 100 %
22089054TequilaFreel alc. 100 %
22089056OtherFreel alc. 100 %
22089069Other spirituous beveragesFreel alc. 100 %
More than 2 litres:
Spirits (excluding liqueurs):
22089071Distilled from fruitFreel alc. 100 %
22089075TequilaFreel alc. 100 %
22089077OtherFreel alc. 100 %
22089078Other spirituous beveragesFreel alc. 100 %
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding:
220890912 litres or less1 €/% vol/hl + 6,4 €/hll alc. 100 %
22089099More than 2 litres1 €/% vol/hll alc. 100 %
220900Vinegar and substitutes for vinegar obtained from acetic acid:
Wine vinegar, in containers holding:
220900112 litres or less6,4 €/hll
22090019More than 2 litres4,8 €/hll
Other, in containers holding:
220900912 litres or less5,12 €/hll
22090099More than 2 litres3,84 €/hll
  1. Notes
  2. Subheading note
  3. Additional notes

Annotations

Footnotes

f1

See Annex 2.