Chapter 22 Beverages, spirits and vinegar
109 tariff items.
| Tariff item | Description | MFN | OGD | Surtax | SIMA |
|---|---|---|---|---|---|
| 2201.10.00 | Mineral waters and aerated waters | Free | 1 | ||
| 2201.90.00 | Other | 6.5 % | 1 | ||
| 2202.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweet | 11 % | 2 | ||
| 2202.91.00 | Non-alcoholic beer | Free | 2 | ||
| 2202.99.10 | Non-alcoholic wine | 3.3 ¢/litre | 2 | ||
| 2202.99.21 | Of any single fruit or vegetable | 11 % | 2 | ||
| 2202.99.22 | Of mixtures of fruits or vegetables | 11 % | 2 | ||
| 2202.99.31 | Chocolate milk | 11 % | 2 | ||
| 2202.99.32 | Other, containing 50% or more by weight of dairy content, not put up for retail sale, with | 7.5 % | 2 | ||
| 2202.99.33 | Other, containing 50% or more by weight of dairy content, not put up for retail sale, over | 256 % but not less than $36.67/hl | 2 | ||
| 2202.99.39 | Other | 11 % | 2 | ||
| 2202.99.90 | Other | 11 % | 2 | ||
| 2203.00.00 | Beer made from malt. | Free | 1 | ||
| 2204.10.10 | Of an alcoholic strength by volume not exceeding 22.9% vol | Free | 1 | ||
| 2204.10.90 | Other | Free | 1 | ||
| 2204.21.10 | Wine, of an alcoholic strength by volume not exceeding 13.7% vol | 1.87 ¢/litre | 1 | ||
| 2204.21.21 | Of an alcoholic strength by volume not exceeding 14.9% vol | 4.68 ¢/litre | 1 | ||
| 2204.21.22 | Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | Free | 1 | ||
| 2204.21.23 | Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | Free | 1 | ||
| 2204.21.24 | Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | Free | 1 | ||
| 2204.21.25 | Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | Free | 1 | ||
| 2204.21.26 | Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | Free | 1 | ||
| 2204.21.27 | Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | Free | 1 | ||
| 2204.21.28 | Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | Free | 1 | ||
| 2204.21.31 | Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | Free | 1 | ||
| 2204.21.32 | Of an alcoholic strength by volume exceeding 22.9% vol | Free | 1 | ||
| 2204.21.41 | Of an alcoholic strength by volume not exceeding 22.9% vol | Free | 1 | ||
| 2204.21.49 | Other | Free | 1 | ||
| 2204.22.10 | Wine, of an alcoholic strength by volume not exceeding 13.7% vol | Free | 1 | ||
| 2204.22.21 | Of an alcoholic strength by volume not exceeding 14.9% vol | Free | 1 | ||
| 2204.22.22 | Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | Free | 1 | ||
| 2204.22.23 | Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | Free | 1 | ||
| 2204.22.24 | Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | Free | 1 | ||
| 2204.22.25 | Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | Free | 1 | ||
| 2204.22.26 | Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | Free | 1 | ||
| 2204.22.27 | Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | Free | 1 | ||
| 2204.22.28 | Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | Free | 1 | ||
| 2204.22.31 | Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | Free | 1 | ||
| 2204.22.32 | Of an alcoholic strength by volume exceeding 22.9% vol | Free | 1 | ||
| 2204.22.41 | Of an alcoholic strength by volume not exceeding 22.9% vol | Free | 1 | ||
| 2204.22.49 | Other | Free | 1 | ||
| 2204.29.10 | Wine, of an alcoholic strength by volume not exceeding 13.7% vol | Free | 1 | ||
| 2204.29.21 | Of an alcoholic strength by volume not exceeding 14.9% vol | Free | 1 | ||
| 2204.29.22 | Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | Free | 1 | ||
| 2204.29.23 | Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | Free | 1 | ||
| 2204.29.24 | Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | Free | 1 | ||
| 2204.29.25 | Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | Free | 1 | ||
| 2204.29.26 | Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | Free | 1 | ||
| 2204.29.27 | Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | Free | 1 | ||
| 2204.29.28 | Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | Free | 1 | ||
| 2204.29.31 | Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | Free | 1 | ||
| 2204.29.32 | Of an alcoholic strength by volume exceeding 22.9% vol | Free | 1 | ||
| 2204.29.41 | Of an alcoholic strength by volume not exceeding 22.9% vol | Free | 1 | ||
| 2204.29.49 | Other | Free | 1 | ||
| 2204.30.10 | Of an alcoholic strength by volume not exceeding 22.9% vol | Free | 1 | ||
| 2204.30.90 | Other | Free | 1 | ||
| 2205.10.10 | Of an alcoholic strength by volume not exceeding 18.3% vol | Free | 1 | ||
| 2205.10.20 | Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol | Free | 1 | ||
| 2205.10.30 | Of an alcoholic strength by volume exceeding 22.9% vol | Free | 1 | ||
| 2205.90.10 | Of an alcoholic strength by volume not exceeding 18.3% vol | Free | 1 | ||
| 2205.90.20 | Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol | Free | 1 | ||
| 2205.90.30 | Of an alcoholic strength by volume exceeding 22.9% vol | Free | 1 | ||
| 2206.00.11 | Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol | 28.16 ¢/litre | 1 | ||
| 2206.00.12 | Other sparkling | 28.16 ¢/litre | 1 | ||
| 2206.00.18 | Other cider, of an alcoholic strength by volume not exceeding 22.9% vol | 3 % | 1 | ||
| 2206.00.19 | Other | 3 % | 1 | ||
| 2206.00.21 | Of an alcoholic strength by volume not exceeding 22.9% vol | 7.74 ¢/litre | 1 | ||
| 2206.00.22 | Of an alcoholic strength by volume exceeding 22.9% vol | 7.74 ¢/litre | 1 | ||
| 2206.00.31 | Of an alcoholic strength by volume not exceeding 22.9% vol | 21.12 ¢/litre | 1 | ||
| 2206.00.39 | Other | 21.12 ¢/litre | 1 | ||
| 2206.00.41 | Of an alcoholic strength by volume not exceeding 22.9% vol | 28.16 ¢/litre | 1 | ||
| 2206.00.49 | Other | 28.16 ¢/litre | 1 | ||
| 2206.00.50 | Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% | 2.82 ¢/litre | 1 | ||
| 2206.00.61 | Of an alcoholic strength by volume not exceeding 14.9% vol | 7.04 ¢/litre | 1 | ||
| 2206.00.62 | Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 7.78 ¢/litre | 1 | ||
| 2206.00.63 | Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 8.52 ¢/litre | 1 | ||
| 2206.00.64 | Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 9.25 ¢/litre | 1 | ||
| 2206.00.65 | Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 10 ¢/litre | 1 | ||
| 2206.00.66 | Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 10.73 ¢/litre | 1 | ||
| 2206.00.67 | Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 11.48 ¢/litre | 1 | ||
| 2206.00.68 | Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 12.21 ¢/litre | 1 | ||
| 2206.00.71 | Of an alcoholic strength by volume not exceeding 22.9% vol | 12.95 ¢/litre | 1 | ||
| 2206.00.72 | Of an alcoholic strength by volume exceeding 22.9% vol | 12.95 ¢/litre | 1 | ||
| 2206.00.80 | Ginger beer and herbal beer | 2.11 ¢/litre | 1 | ||
| 2206.00.91 | Mead | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2206.00.92 | Other, of an alcoholic strength by volume not exceeding 22.9% vol | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2206.00.93 | Other, of an alcoholic strength by volume exceeding 22.9% vol | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2207.10.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher | Free | 1 | ||
| 2207.20.11 | Specially denatured alcohol, within the meaning of the Excise Act, 2001 | 4.92 ¢/litre of absolute ethyl alcohol | |||
| 2207.20.12 | Denatured alcohol, within the meaning of the Excise Act, 2001 | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2207.20.19 | Other | Free | |||
| 2207.20.90 | Other | Free | |||
| 2208.20.00 | Spirits obtained by distilling grape wine or grape marc | Free | 1 | ||
| 2208.30.00 | Whiskies | Free | 1 | ||
| 2208.40.10 | Rum | 24.56 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.40.90 | Other | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.50.00 | Gin and Geneva | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.60.00 | Vodka | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.70.00 | Liqueurs and cordials | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.10 | Tequila | Free | 1 | ||
| 2208.90.21 | For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous | Free | 1 | ||
| 2208.90.29 | Other | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.30 | Angostura bitters | Free | 1 | ||
| 2208.90.41 | Packaged, of an alcoholic strength by volume not exceeding 7% vol | 35.2 ¢/litre | 1 | ||
| 2208.90.49 | Other | 35.2 ¢/litre | 1 | ||
| 2208.90.92 | Fruit brandies | Free | 1 | ||
| 2208.90.98 | Other, packaged, of an alcoholic strength by volume not exceeding 7% | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.99 | Other | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid. | 9.5 % | 1 |