- Section 04
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Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
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22
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Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
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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
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Beer made from malt
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Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
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Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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Other fermented beverages (for example, cider, perry, mead, sak ); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
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Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
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Vinegar and substitutes for vinegar obtained from acetic acid
Chapter notes
Chapter 22 - NOTES
1. This Chapter does not cover:
(a) Products of this Chapter (other than those of heading No. 22.09)
prepared for culinary purposes and thereby rendered unsuitable for
consumption as beverages (generally heading No. 21.03);
(b) Sea water (heading No. 25.01);
(c) Distilled or conductivity water and water of similar purity (heading
No. 28.51);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid
(heading No. 29.15);
(e) Medicaments of heading No. 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapter 20 and 21, the
"alcoholic strength by volume" shall be determined at a temperature of 20o
Centigrade.
3. For the purposes of heading No 22.02, the term "non-alcoholic
beverages" means beverages of an alcoholic strength by volume not exceeding
0.5% vol.
Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or
heading No. 22.08 as appropriate.
SUBHDEADING NOTE
1. For the purposes of subheading No. 22.04.10, the expression "sparkling
wine" means wine which, when kept at a temperature of 20oC in closed
containers, has an excess pressure of not less than 3 bars.