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 | Free | l | ||
| 22011019 | Other | Free | l | ||
| 22011090 | Other | Free | l | ||
| 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 2009 | ||||
| 22021000 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 9,6 | l | ||
| Other | |||||
| 22029100 | Non-alcoholic beer | 9,6 | l | ||
| 220299 | Other | ||||
| Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 | |||||
| 22029911 | Soya-based beverages with a protein content of 2,8 % or more by weight | 9,6 | l | ||
| 22029915 | Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12 | 9,6 | l | ||
| 22029919 | Other | 9,6 | l | ||
| Other, containing by weight of fat obtained from the products of headings 0401 to 0404 | |||||
| 22029991 | Less than 0,2 % | 6,4 + 13,7 €/100 kg/net | l | ||
| 22029995 | 0,2 % or more but less than 2 % | 5,5 + 12,1 €/100 kg/net | l | ||
| 22029999 | 2 % or more | 5,4 + 21,2 €/100 kg/net | l | ||
| 220300 | Beer made from malt | ||||
| In containers holding 10 litres or less | |||||
| 22030001 | In bottles | Free | l | ||
| 22030009 | Other | Free | l | ||
| 22030010 | In containers holding more than 10 litres | Free | l | ||
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | ||||
| 220410 | Sparkling wine | ||||
| With a protected designation of origin (PDO) | |||||
| 22041011 | Champagne | 32 €/hl | l | ||
| 22041013 | Cava | 32 €/hl | l | ||
| 22041015 | Prosecco | 32 €/hl | l | ||
| 22041091 | Asti spumante | 32 €/hl | l | ||
| 22041093 | Other | 32 €/hl | l | ||
| 22041094 | With a protected geographical indication (PGI) | 32 €/hl | l | ||
| 22041096 | Other varietal wines | 32 €/hl | l | ||
| 22041098 | Other | 32 €/hl | l | ||
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol | |||||
| 220421 | In containers holding 2 litres or less | ||||
| 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 °C | |||||
| 22042106 | With a protected designation of origin (PDO) | 32 €/hl | l | ||
| 22042107 | With a protected geographical indication (PGI) | 32 €/hl | l | ||
| 22042108 | Other varietal wines | 32 €/hl | l | ||
| 22042109 | Other | 32 €/hl | l | ||
| Other | |||||
| Produced in the European Union | |||||
| Of an actual alcoholic strength by volume not exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) | |||||
| White | |||||
| 22042111 | Alsace | f1 | l | ||
| 22042112 | Bordeaux | l | |||
| 22042113 | Bourgogne (Burgundy) | l | |||
| 22042117 | Val de Loire (Loire Valley) | l | |||
| 22042118 | Mosel | l | |||
| 22042119 | Pfalz | l | |||
| 22042122 | Rheinhessen | l | |||
| 22042123 | Tokaj | f2 | l | ||
| 22042124 | Lazio (Latium) | l | |||
| 22042126 | Toscana (Tuscany) | l | |||
| 22042127 | Trentino, Alto Adige and Friuli | l | |||
| 22042128 | Veneto | l | |||
| 22042131 | Sicilia | l | |||
| 22042132 | Vinho Verde | l | |||
| 22042134 | Penedés | l | |||
| 22042136 | Rioja | l | |||
| 22042137 | Valencia | l | |||
| 22042138 | Other | l | |||
| Other | |||||
| 22042142 | Bordeaux | l | |||
| 22042143 | Bourgogne (Burgundy) | l | |||
| 22042144 | Beaujolais | l | |||
| 22042146 | Vallée du Rhône | l | |||
| 22042147 | Languedoc-Roussillon | l | |||
| 22042148 | Val de Loire (Loire Valley) | l | |||
| 22042161 | Sicilia | l | |||
| 22042162 | Piemonte (Piedmont) | l | |||
| 22042166 | Toscana (Tuscany) | l | |||
| 22042167 | Trentino and Alto Adige | l | |||
| 22042168 | Veneto | l | |||
| 22042169 | Dão, Bairrada and Douro | l | |||
| 22042171 | Navarra | l | |||
| 22042174 | Penedés | l | |||
| 22042176 | Rioja | l | |||
| 22042177 | Valdepeñas | l | |||
| 22042178 | Other | l | |||
| Wine with a protected geographical indication (PGI) | |||||
| 22042179 | White | l | |||
| 22042180 | Other | l | |||
| Other varietal wines | |||||
| 22042181 | White | l | |||
| 22042182 | Other | l | |||
| Other | |||||
| 22042183 | White | l | |||
| 22042184 | Other | l | |||
| Of an actual alcoholic strength by volume exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042185 | Madeira and Setubal muscatel | f3 | l | ||
| 22042186 | Sherry | l | |||
| 22042187 | Marsala | f4 | l | ||
| 22042188 | Samos and Muscat de Lemnos | l | |||
| 22042189 | Port | l | |||
| 22042190 | Other | l | |||
| 22042191 | Other | l | |||
| Other | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042193 | White | f5 | l | ||
| 22042194 | Other | l | |||
| Other varietal wines | |||||
| 22042195 | White | l | |||
| 22042196 | Other | l | |||
| Other | |||||
| 22042197 | White | l | |||
| 22042198 | Other | l | |||
| 220422 | In containers holding more than 2 litres but not more than 10 litres | ||||
| 22042210 | 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 °C | 32 €/hl | l | ||
| Other | |||||
| Produced in the European Union | |||||
| Of an actual alcoholic strength by volume not exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) | |||||
| 22042222 | Bordeaux | f6 | l | ||
| 22042223 | Bourgogne (Burgundy) | l | |||
| 22042224 | Beaujolais | l | |||
| 22042226 | Vallée du Rhône | l | |||
| 22042227 | Languedoc-Roussillon | l | |||
| 22042228 | Val de Loire (Loire Valley) | l | |||
| 22042232 | Piemonte (Piedmont) | l | |||
| 22042233 | Tokaj | l | |||
| Other | |||||
| 22042238 | White | l | |||
| 22042278 | Other | l | |||
| Wine with a protected geographical indication (PGI) | |||||
| 22042279 | White | l | |||
| 22042280 | Other | l | |||
| Other varietal wines | |||||
| 22042281 | White | l | |||
| 22042282 | Other | l | |||
| Other | |||||
| 22042283 | White | l | |||
| 22042284 | Other | l | |||
| Of an actual alcoholic strength by volume exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042285 | Madeira and Setubal muscatel | f7 | l | ||
| 22042286 | Sherry | l | |||
| 22042288 | Samos and Muscat de Lemnos | f8 | l | ||
| 22042290 | Other | l | |||
| 22042291 | Other | l | |||
| Other | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042293 | White | f9 | l | ||
| 22042294 | Other | l | |||
| Other varietal wines | |||||
| 22042295 | White | l | |||
| 22042296 | Other | l | |||
| Other | |||||
| 22042297 | White | l | |||
| 22042298 | Other | 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 °C | 32 €/hl | l | ||
| Other | |||||
| Produced in the European Union | |||||
| Of an actual alcoholic strength by volume not exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) | |||||
| 22042922 | Bordeaux | l | |||
| 22042923 | Bourgogne (Burgundy) | l | |||
| 22042924 | Beaujolais | l | |||
| 22042926 | Vallée du Rhône | l | |||
| 22042927 | Languedoc-Roussillon | l | |||
| 22042928 | Val de Loire (Loire Valley) | l | |||
| 22042932 | Piemonte (Piedmont) | l | |||
| Other | |||||
| 22042938 | White | l | |||
| 22042978 | Other | l | |||
| Wine with a protected geographical indication (PGI) | |||||
| 22042979 | White | l | |||
| 22042980 | Other | l | |||
| Other varietal wines | |||||
| 22042981 | White | l | |||
| 22042982 | Other | l | |||
| Other | |||||
| 22042983 | White | l | |||
| 22042984 | Other | l | |||
| Of an actual alcoholic strength by volume exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042985 | Madeira and Setubal muscatel | l | |||
| 22042986 | Sherry | l | |||
| 22042988 | Samos and Muscat de Lemnos | l | |||
| 22042990 | Other | l | |||
| 22042991 | Other | l | |||
| Other | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042993 | White | l | |||
| 22042994 | Other | l | |||
| Other varietal wines | |||||
| 22042995 | White | l | |||
| 22042996 | Other | l | |||
| Other | |||||
| 22042997 | White | l | |||
| 22042998 | Other | l | |||
| 220430 | Other grape must | ||||
| 22043010 | In fermentation or with fermentation arrested otherwise than by the addition of alcohol | 32 | l | ||
| 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 | |||||
| 22043092 | Concentrated | f10 | 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 | 10,9 €/hl | l | ||
| 22051090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl + 6,4 €/hl | l | ||
| 220590 | Other | ||||
| 22059010 | Of an actual alcoholic strength by volume of 18 % vol or less | 9 €/hl | l | ||
| 22059090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl | l | ||
| 220600 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | ||||
| 22060010 | Piquette | 1,3 €/% vol/hl MIN 7,2 €/hl | l | ||
| Other | |||||
| Sparkling | |||||
| 22060031 | Cider and perry | 19,2 €/hl | l | ||
| 22060039 | Other | 19,2 €/hl | l | ||
| Still, in containers holding | |||||
| 2 litres or less | |||||
| 22060051 | Cider and perry | 7,7 €/hl | l | ||
| 22060059 | Other | 7,7 €/hl | l | ||
| More than 2 litres | |||||
| 22060081 | Cider and perry | 5,76 €/hl | l | ||
| 22060089 | Other | 5,76 €/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 | 19,2 €/hl | l | ||
| 22072000 | Ethyl alcohol and other spirits, denatured, of any strength | 10,2 €/hl | l | ||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | ||||
| 220820 | Spirits obtained by distilling grape wine or grape marc | ||||
| In containers holding 2 litres or less | |||||
| Obtained by distilling grape wine | |||||
| 22082012 | Cognac | Free | l alc. 100 % | ||
| 22082014 | Armagnac | Free | l alc. 100 % | ||
| Brandy or Weinbrand | |||||
| 22082016 | Brandy de Jerez | Free | l alc. 100 % | ||
| 22082018 | Other | Free | l alc. 100 % | ||
| 22082019 | Other | Free | l alc. 100 % | ||
| Obtained by distilling grape marc | |||||
| 22082026 | Grappa | Free | l alc. 100 % | ||
| 22082028 | Other | Free | l alc. 100 % | ||
| In containers holding more than 2 litres | |||||
| Obtained by distilling grape wine | |||||
| 22082062 | Cognac | Free | l alc. 100 % | ||
| 22082066 | Brandy or Weinbrand | Free | l alc. 100 % | ||
| 22082069 | Other | Free | l alc. 100 % | ||
| Obtained by distilling grape marc | |||||
| 22082086 | Grappa | Free | l alc. 100 % | ||
| 22082088 | Other | Free | l alc. 100 % | ||
| 220830 | Whiskies | ||||
| Bourbon whiskey, in containers holding | |||||
| 22083011 | 2 litres or less | Free | l alc. 100 % | ||
| 22083019 | More than 2 litres | Free | l alc. 100 % | ||
| Scotch whisky | |||||
| 22083030 | Single malt whisky | Free | l alc. 100 % | ||
| Blended malt whisky, in containers holding | |||||
| 22083041 | 2 litres or less | Free | l alc. 100 % | ||
| 22083049 | More than 2 litres | Free | l alc. 100 % | ||
| Single grain whisky and blended grain whisky, in containers holding | |||||
| 22083061 | 2 litres or less | Free | l alc. 100 % | ||
| 22083069 | More than 2 litres | Free | l alc. 100 % | ||
| Other blended whisky, in containers holding | |||||
| 22083071 | 2 litres or less | Free | l alc. 100 % | ||
| 22083079 | More than 2 litres | Free | l alc. 100 % | ||
| Other, in containers holding | |||||
| 22083082 | 2 litres or less | Free | l alc. 100 % | ||
| 22083088 | More than 2 litres | Free | l alc. 100 % | ||
| 220840 | Rum and other spirits obtained by distilling fermented sugar-cane products | ||||
| In containers holding 2 litres or less | |||||
| 22084011 | Rum 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 €/hl | l alc. 100 % | ||
| Other | |||||
| 22084031 | Of a value exceeding € 7,9 per litre of pure alcohol | Free | l alc. 100 % | ||
| 22084039 | Other | 0,6 €/% vol/hl + 3,2 €/hl | l alc. 100 % | ||
| In containers holding more than 2 litres | |||||
| 22084051 | Rum 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 | l alc. 100 % | ||
| Other | |||||
| 22084091 | Of a value exceeding € 2 per litre of pure alcohol | Free | l alc. 100 % | ||
| 22084099 | Other | 0,6 €/% vol/hl | l alc. 100 % | ||
| 220850 | Gin and Geneva | ||||
| Gin, in containers holding | |||||
| 22085011 | 2 litres or less | Free | l alc. 100 % | ||
| 22085019 | More than 2 litres | Free | l alc. 100 % | ||
| Geneva, in containers holding | |||||
| 22085091 | 2 litres or less | Free | l alc. 100 % | ||
| 22085099 | More than 2 litres | Free | l alc. 100 % | ||
| 220860 | Vodka | ||||
| Of an alcoholic strength by volume of 45,4 % vol or less in containers holding | |||||
| 22086011 | 2 litres or less | Free | l alc. 100 % | ||
| 22086019 | More than 2 litres | Free | l alc. 100 % | ||
| Of an alcoholic strength by volume of more than 45,4 % vol in containers holding | |||||
| 22086091 | 2 litres or less | Free | l alc. 100 % | ||
| 22086099 | More than 2 litres | Free | l alc. 100 % | ||
| 220870 | Liqueurs and cordials | ||||
| 22087010 | In containers holding 2 litres or less | Free | l alc. 100 % | ||
| 22087090 | In containers holding more than 2 litres | Free | l alc. 100 % | ||
| 220890 | Other | ||||
| Arrack, in containers holding | |||||
| 22089011 | 2 litres or less | Free | l alc. 100 % | ||
| 22089019 | More than 2 litres | Free | l alc. 100 % | ||
| Plum, pear or cherry spirit (excluding liqueurs), in containers holding | |||||
| 22089033 | 2 litres or less | Free | l alc. 100 % | ||
| 22089038 | More than 2 litres | Free | l alc. 100 % | ||
| Other spirits and other spirituous beverages, in containers holding | |||||
| 2 litres or less | |||||
| 22089041 | Ouzo | Free | l alc. 100 % | ||
| Other | |||||
| Spirits (excluding liqueurs) | |||||
| Distilled from fruit | |||||
| 22089045 | Calvados | Free | l alc. 100 % | ||
| 22089048 | Other | Free | l alc. 100 % | ||
| Other | |||||
| 22089054 | Tequila | Free | l alc. 100 % | ||
| 22089056 | Other | Free | l alc. 100 % | ||
| 22089069 | Other spirituous beverages | Free | l alc. 100 % | ||
| More than 2 litres | |||||
| Spirits (excluding liqueurs) | |||||
| 22089071 | Distilled from fruit | Free | l alc. 100 % | ||
| 22089075 | Tequila | Free | l alc. 100 % | ||
| 22089077 | Other | Free | l alc. 100 % | ||
| 22089078 | Other spirituous beverages | Free | 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 €/% vol/hl + 6,4 €/hl | l alc. 100 % | ||
| 22089099 | More than 2 litres | 1 €/% 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 | 6,4 €/hl | l | ||
| 22090019 | More than 2 litres | 4,8 €/hl | l | ||
| Other, in containers holding | |||||
| 22090091 | 2 litres or less | 5,12 €/hl | l | ||
| 22090099 | More than 2 litres | 3,84 €/hl | l |
Annotations
Footnotes
- f1
-
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.
- f2
-
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.
- f3
-
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.
Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.
- f4
-
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.
- f5
-
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.
- f6
-
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.
- f7
-
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.
Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.
- f8
-
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.
- f9
-
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.
- f10
-
See Annex 2.