{
  "url": "https://openlegislation.uk/eu-regulation-2013-1001/annex-I/chapter-22",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1001/annex-I/chapter-22.json",
  "legislation": "eur/2013/1001",
  "legislation_title": "Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1001",
  "path": "annex/I/chapter/22",
  "kind": "chapter",
  "number": "22",
  "heading": "BEVERAGES, SPIRITS AND VINEGAR",
  "text": "CN code\nDescription\nConventional rate of duty (%)\nSupplementary unit\n2201\nWaters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow\n220110\nMineral waters and aerated waters\nNatural mineral waters\n22011011\nNot carbonated\nFree\nl\n22011019\nOther\nFree\nl\n22011090\nOther\nFree\nl\n22019000\nOther\nFree\n—\n2202\nWaters, 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\n22021000\nWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured\n9,6\nl\n220290\nOther\n22029010\nNot containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404\n9,6\nl\nOther, containing by weight of fat obtained from the products of headings 0401 to 0404\n22029091\nLess than 0,2 %\n6,4 + 13,7 €/100 kg/net\nl\n22029095\n0,2 % or more but less than 2 %\n5,5 + 12,1 €/100 kg/net\nl\n22029099\n2 % or more\n5,4 + 21,2 €/100 kg/net\nl\n220300\nBeer made from malt\nIn containers holding 10 litres or less\n22030001\nIn bottles\nFree\nl\n22030009\nOther\nFree\nl\n22030010\nIn containers holding more than 10 litres\nFree\nl\n2204\nWine of fresh grapes, including fortified wines; grape must other than that of heading 2009\n220410\nSparkling wine\nWith a protected designation of origin (PDO)\n22041011\nChampagne\n32 €/hl\nl\n22041091\nAsti spumante\n32 €/hl\nl\n22041093\nOther\n32 €/hl\nl\n22041094\nWith a protected geographical indication (PGI)\n32 €/hl\nl\n22041096\nOther varietal wines\n32 €/hl\nl\n22041098\nOther\n32 €/hl\nl\nOther wine; grape must with fermentation prevented or arrested by the addition of alcohol\n220421\nIn containers holding 2 litres or less\nWine, 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 °C\n22042106\nWith a protected designation of origin (PDO)\n32 €/hl\nl\n22042107\nWith a protected geographical indication (PGI)\n32 €/hl\nl\n22042108\nOther varietal wines\n32 €/hl\nl\n22042109\nOther\n32 €/hl\nl\nOther\nProduced in the European Union\nOf an actual alcoholic strength by volume not exceeding 15 % vol\nWine with a protected designation of origin (PDO)\nWhite\n22042111\nAlsace\nl\n22042112\nBordeaux\nl\n22042113\nBourgogne (Burgundy)\nl\n22042117\nVal de Loire (Loire Valley)\nl\n22042118\nMosel\nl\n22042119\nPfalz\nl\n22042122\nRheinhessen\nl\n22042123\nTokaj\nl\n22042124\nLazio (Latium)\nl\n22042126\nToscana (Tuscany)\nl\n22042127\nTrentino, Alto Adige and Friuli\nl\n22042128\nVeneto\nl\n22042132\nVinho Verde\nl\n22042134\nPenedés\nl\n22042136\nRioja\nl\n22042137\nValencia\nl\n22042138\nOther\nl\nOther\n22042142\nBordeaux\nl\n22042143\nBourgogne (Burgundy)\nl\n22042144\nBeaujolais\nl\n22042146\nCôtes-du-Rhône\nl\n22042147\nLanguedoc-Roussillon\nl\n22042148\nVal de Loire (Loire Valley)\nl\n22042162\nPiemonte (Piedmont)\nl\n22042166\nToscana (Tuscany)\nl\n22042167\nTrentino and Alto Adige\nl\n22042168\nVeneto\nl\n22042169\nDão, Bairrada and Douro\nl\n22042171\nNavarra\nl\n22042174\nPenedés\nl\n22042176\nRioja\nl\n22042177\nValdepeñas\nl\n22042178\nOther\nl\nWine with a protected geographical indication (PGI)\n22042179\nWhite\nl\n22042180\nOther\nl\nOther varietal wines\n22042181\nWhite\nl\n22042182\nOther\nl\nOther\n22042183\nWhite\nl\n22042184\nOther\nl\nOf an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol\nWine with a protected designation of origin (PDO) or a protected geographical indication (PGI)\n22042185\nMadeira and Setubal muscatel\nl\n22042186\nSherry\nl\n22042187\nMarsala\nl\n22042188\nSamos and Muscat de Lemnos\nl\n22042189\nPort\nl\n22042190\nOther\nl\n22042191\nOther\nl\n22042192\nOf an actual alcoholic strength by volume exceeding 22 % vol\n1,75 €/% vol/hl\nl\nOther\nWine with a protected designation of origin (PDO) or a protected geographical indication (PGI)\n22042193\nWhite\nl\n22042194\nOther\nl\nOther varietal wines\n22042195\nWhite\nl\n22042196\nOther\nl\nOther\n22042197\nWhite\nl\n22042198\nOther\nl\n220429\nOther\n22042910\nWine, 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 °C\n32 €/hl\nl\nOther\nProduced in the European Union\nOf an actual alcoholic strength by volume not exceeding 15 % vol\nWine with a protected designation of origin (PDO)\nWhite\n22042911\nTokaj\nl\n22042912\nBordeaux\nl\n22042913\nBourgogne (Burgundy)\nl\n22042917\nVal de Loire (Loire Valley)\nl\n22042918\nOther\nl\nOther\n22042942\nBordeaux\nl\n22042943\nBourgogne (Burgundy)\nl\n22042944\nBeaujolais\nl\n22042946\nCôtes-du-Rhône\nl\n22042947\nLanguedoc-Roussillon\nl\n22042948\nVal de Loire (Loire Valley)\nl\n22042958\nOther\nl\nWine with a protected geographical indication (PGI)\n22042979\nWhite\nl\n22042980\nOther\nl\nOther varietal wines\n22042981\nWhite\nl\n22042982\nOther\nl\nOther\n22042983\nWhite\nl\n22042984\nOther\nl\nOf an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol\nWine with a protected designation of origin (PDO) or a protected geographical indication (PGI)\n22042985\nMadeira and Setubal muscatel\nl\n22042986\nSherry\nl\n22042987\nMarsala\nl\n22042988\nSamos and Muscat de Lemnos\nl\n22042989\nPort\nl\n22042990\nOther\nl\n22042991\nOther\nl\n22042992\nOf an actual alcoholic strength by volume exceeding 22 % vol\n1,75 €/% vol/hl\nl\nOther\nWine with a protected designation of origin (PDO) or a protected geographical indication (PGI)\n22042993\nWhite\nl\n22042994\nOther\nl\nOther varietal wines\n22042995\nWhite\nl\n22042996\nOther\nl\nOther\n22042997\nWhite\nl\n22042998\nOther\nl\n220430\nOther grape must\n22043010\nIn fermentation or with fermentation arrested otherwise than by the addition of alcohol\n32\nl\nOther\nOf a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol\n22043092\nConcentrated\nl\n22043094\nOther\nl\nOther\n22043096\nConcentrated\nl\n22043098\nOther\nl\n2205\nVermouth and other wine of fresh grapes flavoured with plants or aromatic substances\n220510\nIn containers holding 2 litres or less\n22051010\nOf an actual alcoholic strength by volume of 18 % vol or less\n10,9 €/hl\nl\n22051090\nOf an actual alcoholic strength by volume exceeding 18 % vol\n0,9 €/% vol/hl + 6,4 €/hl\nl\n220590\nOther\n22059010\nOf an actual alcoholic strength by volume of 18 % vol or less\n9 €/hl\nl\n22059090\nOf an actual alcoholic strength by volume exceeding 18 % vol\n0,9 €/% vol/hl\nl\n220600\nOther 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\n22060010\nPiquette\n1,3 €/% vol/hl MIN 7,2 €/hl\nl\nOther\nSparkling\n22060031\nCider and perry\n19,2 €/hl\nl\n22060039\nOther\n19,2 €/hl\nl\nStill, in containers holding\n2 litres or less\n22060051\nCider and perry\n7,7 €/hl\nl\n22060059\nOther\n7,7 €/hl\nl\nMore than 2 litres\n22060081\nCider and perry\n5,76 €/hl\nl\n22060089\nOther\n5,76 €/hl\nl\n2207\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength\n22071000\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher\n19,2 €/hl\nl\n22072000\nEthyl alcohol and other spirits, denatured, of any strength\n10,2 €/hl\nl\n2208\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages\n220820\nSpirits obtained by distilling grape wine or grape marc\nIn containers holding 2 litres or less\n22082012\nCognac\nFree\nl alc. 100 %\n22082014\nArmagnac\nFree\nl alc. 100 %\n22082026\nGrappa\nFree\nl alc. 100 %\n22082027\nBrandy de Jerez\nFree\nl alc. 100 %\n22082029\nOther\nFree\nl alc. 100 %\nIn containers holding more than 2 litres\n22082040\nRaw distillate\nFree\nl alc. 100 %\nOther\n22082062\nCognac\nFree\nl alc. 100 %\n22082064\nArmagnac\nFree\nl alc. 100 %\n22082086\nGrappa\nFree\nl alc. 100 %\n22082087\nBrandy de Jerez\nFree\nl alc. 100 %\n22082089\nOther\nFree\nl alc. 100 %\n220830\nWhiskies\nBourbon whiskey, in containers holding\n22083011\n2 litres or less\nFree\nl alc. 100 %\n22083019\nMore than 2 litres\nFree\nl alc. 100 %\nScotch whisky\n22083030\nSingle malt whisky\nFree\nl alc. 100 %\nBlended malt whisky, in containers holding\n22083041\n2 litres or less\nFree\nl alc. 100 %\n22083049\nMore than 2 litres\nFree\nl alc. 100 %\nSingle grain whisky and blended grain whisky, in containers holding\n22083061\n2 litres or less\nFree\nl alc. 100 %\n22083069\nMore than 2 litres\nFree\nl alc. 100 %\nOther blended whisky, in containers holding\n22083071\n2 litres or less\nFree\nl alc. 100 %\n22083079\nMore than 2 litres\nFree\nl alc. 100 %\nOther, in containers holding\n22083082\n2 litres or less\nFree\nl alc. 100 %\n22083088\nMore than 2 litres\nFree\nl alc. 100 %\n220840\nRum and other spirits obtained by distilling fermented sugar-cane products\nIn containers holding 2 litres or less\n22084011\nRum 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)\n0,6 €/% vol/hl + 3,2 €/hl\nl alc. 100 %\nOther\n22084031\nOf a value exceeding € 7,9 per litre of pure alcohol\nFree\nl alc. 100 %\n22084039\nOther\n0,6 €/% vol/hl + 3,2 €/hl\nl alc. 100 %\nIn containers holding more than 2 litres\n22084051\nRum 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)\n0,6 €/% vol/hl\nl alc. 100 %\nOther\n22084091\nOf a value exceeding € 2 per litre of pure alcohol\nFree\nl alc. 100 %\n22084099\nOther\n0,6 €/% vol/hl\nl alc. 100 %\n220850\nGin and Geneva\nGin, in containers holding\n22085011\n2 litres or less\nFree\nl alc. 100 %\n22085019\nMore than 2 litres\nFree\nl alc. 100 %\nGeneva, in containers holding\n22085091\n2 litres or less\nFree\nl alc. 100 %\n22085099\nMore than 2 litres\nFree\nl alc. 100 %\n220860\nVodka\nOf an alcoholic strength by volume of 45,4 % vol or less in containers holding\n22086011\n2 litres or less\nFree\nl alc. 100 %\n22086019\nMore than 2 litres\nFree\nl alc. 100 %\nOf an alcoholic strength by volume of more than 45,4 % vol in containers holding\n22086091\n2 litres or less\nFree\nl alc. 100 %\n22086099\nMore than 2 litres\nFree\nl alc. 100 %\n220870\nLiqueurs and cordials\n22087010\nIn containers holding 2 litres or less\nFree\nl alc. 100 %\n22087090\nIn containers holding more than 2 litres\nFree\nl alc. 100 %\n220890\nOther\nArrack, in containers holding\n22089011\n2 litres or less\nFree\nl alc. 100 %\n22089019\nMore than 2 litres\nFree\nl alc. 100 %\nPlum, pear or cherry spirit (excluding liqueurs), in containers holding\n22089033\n2 litres or less\nFree\nl alc. 100 %\n22089038\nMore than 2 litres\nFree\nl alc. 100 %\nOther spirits and other spirituous beverages, in containers holding\n2 litres or less\n22089041\nOuzo\nFree\nl alc. 100 %\nOther\nSpirits (excluding liqueurs)\nDistilled from fruit\n22089045\nCalvados\nFree\nl alc. 100 %\n22089048\nOther\nFree\nl alc. 100 %\nOther\n22089054\nTequila\nFree\nl alc. 100 %\n22089056\nOther\nFree\nl alc. 100 %\n22089069\nOther spirituous beverages\nFree\nl alc. 100 %\nMore than 2 litres\nSpirits (excluding liqueurs)\n22089071\nDistilled from fruit\nFree\nl alc. 100 %\n22089075\nTequila\nFree\nl alc. 100 %\n22089077\nOther\nFree\nl alc. 100 %\n22089078\nOther spirituous beverages\nFree\nl alc. 100 %\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding\n22089091\n2 litres or less\n1 €/% vol/hl + 6,4 €/hl\nl alc. 100 %\n22089099\nMore than 2 litres\n1 €/% vol/hl\nl alc. 100 %\n220900\nVinegar and substitutes for vinegar obtained from acetic acid\nWine vinegar, in containers holding\n22090011\n2 litres or less\n6,4 €/hl\nl\n22090019\nMore than 2 litres\n4,8 €/hl\nl\nOther, in containers holding\n22090091\n2 litres or less\n5,12 €/hl\nl\n22090099\nMore than 2 litres\n3,84 €/hl\nl",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 14,8 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,8 €/hl."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 14,8 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 15,8 €/hl."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl. Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl. Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 14,2 €/hl."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 12,1 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 13,1 €/hl."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl. Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl. Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl. Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl. Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "See Annex 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1001/annex/I/chapter/22",
    "retrieved_at": "2026-11-01T14:48:20.040840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}