第22章 饮料、酒及醋
共 109 个 8 位税号。点进税号看详细要求和成本计算。
| 税号 | 商品描述 | 最惠国税率 | 部门监管 | 附加税 | 反倾销 |
|---|---|---|---|---|---|
| 2201.10.00 | 矿泉水及汽水 Mineral waters and aerated waters | 免税 | 1 | ||
| 2201.90.00 | 其他 Other | 6.5 % | 1 | ||
| 2202.10.00 | 加味、加糖或其他甜物质的水，包括矿泉水及汽水 Waters, including mineral waters and aerated waters, containing added sugar or other sweet | 11 % | 2 | ||
| 2202.91.00 | 无醇啤酒 Non-alcoholic beer | 免税 | 2 | ||
| 2202.99.10 | 无醇葡萄酒 Non-alcoholic wine | 3.3 ¢/litre | 2 | ||
| 2202.99.21 | 单一水果或蔬菜的 Of any single fruit or vegetable | 11 % | 2 | ||
| 2202.99.22 | 混合水果或蔬菜的 Of mixtures of fruits or vegetables | 11 % | 2 | ||
| 2202.99.31 | 巧克力奶 Chocolate milk | 11 % | 2 | ||
| 2202.99.32 | 其他，按重量计乳成分含量在50%及以上，非零售包装，准入承诺量以内 Other, containing 50% or more by weight of dairy content, not put up for retail sale, with | 7.5 % | 2 | ||
| 2202.99.33 | 其他，按重量计乳成分含量在50%及以上，非零售包装，超过准入承诺量 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 | 其他 Other | 11 % | 2 | ||
| 2202.99.90 | 其他 Other | 11 % | 2 | ||
| 2203.00.00 | 麦芽酿造的啤酒 Beer made from malt. | 免税 | 1 | ||
| 2204.10.10 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.10.90 | 其他 Other | 免税 | 1 | ||
| 2204.21.10 | 葡萄酒，按容量计酒精浓度不超过13.7% Wine, of an alcoholic strength by volume not exceeding 13.7% vol | 1.87 ¢/litre | 1 | ||
| 2204.21.21 | 按容量计酒精浓度不超过14.9% Of an alcoholic strength by volume not exceeding 14.9% vol | 4.68 ¢/litre | 1 | ||
| 2204.21.22 | 按容量计酒精浓度超过14.9%但不超过15.9% Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 免税 | 1 | ||
| 2204.21.23 | 按容量计酒精浓度超过15.9%但不超过16.9% Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 免税 | 1 | ||
| 2204.21.24 | 按容量计酒精浓度超过16.9%但不超过17.9% Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 免税 | 1 | ||
| 2204.21.25 | 按容量计酒精浓度超过17.9%但不超过18.9% Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 免税 | 1 | ||
| 2204.21.26 | 按容量计酒精浓度超过18.9%但不超过19.9% Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 免税 | 1 | ||
| 2204.21.27 | 按容量计酒精浓度超过19.9%但不超过20.9% Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 免税 | 1 | ||
| 2204.21.28 | 按容量计酒精浓度超过20.9%但不超过21.9% Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 免税 | 1 | ||
| 2204.21.31 | 按容量计酒精浓度超过21.9%但不超过22.9% Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.21.32 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 免税 | 1 | ||
| 2204.21.41 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.21.49 | 其他 Other | 免税 | 1 | ||
| 2204.22.10 | 葡萄酒，按容量计酒精浓度不超过13.7% Wine, of an alcoholic strength by volume not exceeding 13.7% vol | 免税 | 1 | ||
| 2204.22.21 | 按容量计酒精浓度不超过14.9% Of an alcoholic strength by volume not exceeding 14.9% vol | 免税 | 1 | ||
| 2204.22.22 | 按容量计酒精浓度超过14.9%但不超过15.9% Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 免税 | 1 | ||
| 2204.22.23 | 按容量计酒精浓度超过15.9%但不超过16.9% Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 免税 | 1 | ||
| 2204.22.24 | 按容量计酒精浓度超过16.9%但不超过17.9% Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 免税 | 1 | ||
| 2204.22.25 | 按容量计酒精浓度超过17.9%但不超过18.9% Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 免税 | 1 | ||
| 2204.22.26 | 按容量计酒精浓度超过18.9%但不超过19.9% Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 免税 | 1 | ||
| 2204.22.27 | 按容量计酒精浓度超过19.9%但不超过20.9% Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 免税 | 1 | ||
| 2204.22.28 | 按容量计酒精浓度超过20.9%但不超过21.9% Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 免税 | 1 | ||
| 2204.22.31 | 按容量计酒精浓度超过21.9%但不超过22.9% Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.22.32 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 免税 | 1 | ||
| 2204.22.41 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.22.49 | 其他 Other | 免税 | 1 | ||
| 2204.29.10 | 葡萄酒，按容量计酒精浓度不超过13.7% Wine, of an alcoholic strength by volume not exceeding 13.7% vol | 免税 | 1 | ||
| 2204.29.21 | 按容量计酒精浓度不超过14.9% Of an alcoholic strength by volume not exceeding 14.9% vol | 免税 | 1 | ||
| 2204.29.22 | 按容量计酒精浓度超过14.9%但不超过15.9% Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 免税 | 1 | ||
| 2204.29.23 | 按容量计酒精浓度超过15.9%但不超过16.9% Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 免税 | 1 | ||
| 2204.29.24 | 按容量计酒精浓度超过16.9%但不超过17.9% Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 免税 | 1 | ||
| 2204.29.25 | 按容量计酒精浓度超过17.9%但不超过18.9% Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 免税 | 1 | ||
| 2204.29.26 | 按容量计酒精浓度超过18.9%但不超过19.9% Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 免税 | 1 | ||
| 2204.29.27 | 按容量计酒精浓度超过19.9%但不超过20.9% Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 免税 | 1 | ||
| 2204.29.28 | 按容量计酒精浓度超过20.9%但不超过21.9% Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 免税 | 1 | ||
| 2204.29.31 | 按容量计酒精浓度超过21.9%但不超过22.9% Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.29.32 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 免税 | 1 | ||
| 2204.29.41 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.29.49 | 其他 Other | 免税 | 1 | ||
| 2204.30.10 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 免税 | 1 | ||
| 2204.30.90 | 其他 Other | 免税 | 1 | ||
| 2205.10.10 | 按容量计酒精浓度不超过18.3% Of an alcoholic strength by volume not exceeding 18.3% vol | 免税 | 1 | ||
| 2205.10.20 | 按容量计酒精浓度超过18.3%但不超过22.9% Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol | 免税 | 1 | ||
| 2205.10.30 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 免税 | 1 | ||
| 2205.90.10 | 按容量计酒精浓度不超过18.3% Of an alcoholic strength by volume not exceeding 18.3% vol | 免税 | 1 | ||
| 2205.90.20 | 按容量计酒精浓度超过18.3%但不超过22.9% Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol | 免税 | 1 | ||
| 2205.90.30 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 免税 | 1 | ||
| 2206.00.11 | 起泡的，按容量计酒精浓度不超过22.9% Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol | 28.16 ¢/litre | 1 | ||
| 2206.00.12 | 其他起泡的 Other sparkling | 28.16 ¢/litre | 1 | ||
| 2206.00.18 | 其他苹果酒，按容量计酒精浓度不超过22.9% Other cider, of an alcoholic strength by volume not exceeding 22.9% vol | 3 % | 1 | ||
| 2206.00.19 | 其他 Other | 3 % | 1 | ||
| 2206.00.21 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 7.74 ¢/litre | 1 | ||
| 2206.00.22 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 7.74 ¢/litre | 1 | ||
| 2206.00.31 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 21.12 ¢/litre | 1 | ||
| 2206.00.39 | 其他 Other | 21.12 ¢/litre | 1 | ||
| 2206.00.41 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 28.16 ¢/litre | 1 | ||
| 2206.00.49 | 其他 Other | 28.16 ¢/litre | 1 | ||
| 2206.00.50 | 清酒及其他酒，非起泡的，按容量计酒精浓度不超过13.7% Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% | 2.82 ¢/litre | 1 | ||
| 2206.00.61 | 按容量计酒精浓度不超过14.9% Of an alcoholic strength by volume not exceeding 14.9% vol | 7.04 ¢/litre | 1 | ||
| 2206.00.62 | 按容量计酒精浓度超过14.9%但不超过15.9% Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 7.78 ¢/litre | 1 | ||
| 2206.00.63 | 按容量计酒精浓度超过15.9%但不超过16.9% Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 8.52 ¢/litre | 1 | ||
| 2206.00.64 | 按容量计酒精浓度超过16.9%但不超过17.9% Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 9.25 ¢/litre | 1 | ||
| 2206.00.65 | 按容量计酒精浓度超过17.9%但不超过18.9% Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 10 ¢/litre | 1 | ||
| 2206.00.66 | 按容量计酒精浓度超过18.9%但不超过19.9% Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 10.73 ¢/litre | 1 | ||
| 2206.00.67 | 按容量计酒精浓度超过19.9%但不超过20.9% Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 11.48 ¢/litre | 1 | ||
| 2206.00.68 | 按容量计酒精浓度超过20.9%但不超过21.9% Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 12.21 ¢/litre | 1 | ||
| 2206.00.71 | 按容量计酒精浓度不超过22.9% Of an alcoholic strength by volume not exceeding 22.9% vol | 12.95 ¢/litre | 1 | ||
| 2206.00.72 | 按容量计酒精浓度超过22.9% Of an alcoholic strength by volume exceeding 22.9% vol | 12.95 ¢/litre | 1 | ||
| 2206.00.80 | 姜汁啤酒及草本啤酒 Ginger beer and herbal beer | 2.11 ¢/litre | 1 | ||
| 2206.00.91 | 蜂蜜酒 Mead | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2206.00.92 | 其他，按容量计酒精浓度不超过22.9% Other, of an alcoholic strength by volume not exceeding 22.9% vol | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2206.00.93 | 其他，按容量计酒精浓度超过22.9% Other, of an alcoholic strength by volume exceeding 22.9% vol | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2207.10.00 | 未改性乙醇，按容量计酒精浓度在80％及以上 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher | 免税 | 1 | ||
| 2207.20.11 | 《2001年消费税法》所定义的特别改性酒精 Specially denatured alcohol, within the meaning of the Excise Act, 2001 | 4.92 ¢/litre of absolute ethyl alcohol | |||
| 2207.20.12 | 《2001年消费税法》所定义的改性酒精 Denatured alcohol, within the meaning of the Excise Act, 2001 | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2207.20.19 | 其他 Other | 免税 | |||
| 2207.20.90 | 其他 Other | 免税 | |||
| 2208.20.00 | 蒸馏葡萄酒制得的烈性酒 Spirits obtained by distilling grape wine or grape marc | 免税 | 1 | ||
| 2208.30.00 | 威士忌酒 Whiskies | 免税 | 1 | ||
| 2208.40.10 | 朗姆酒 Rum | 24.56 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.40.90 | 其他 Other | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.50.00 | 杜松子酒 Gin and Geneva | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.60.00 | 伏特加酒 Vodka | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.70.00 | 利口酒及柯迪尔酒 Liqueurs and cordials | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.10 | 龙舌兰酒 Tequila | 免税 | 1 | ||
| 2208.90.21 | 作为烈性酒或含酒精饮料，或用于制造烈性酒或含酒精饮料 For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous | 免税 | 1 | ||
| 2208.90.29 | 其他 Other | 4.92 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.30 | 安格斯图拉苦酒 Angostura bitters | 免税 | 1 | ||
| 2208.90.41 | 包装的，按容量计酒精浓度不超过7% Packaged, of an alcoholic strength by volume not exceeding 7% vol | 35.2 ¢/litre | 1 | ||
| 2208.90.49 | 其他 Other | 35.2 ¢/litre | 1 | ||
| 2208.90.92 | 水果白兰地 Fruit brandies | 免税 | 1 | ||
| 2208.90.98 | 其他，包装的，按容量计酒精浓度不超过7% Other, packaged, of an alcoholic strength by volume not exceeding 7% | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2208.90.99 | 其他 Other | 12.28 ¢/litre of absolute ethyl alcohol | 1 | ||
| 2209.00.00 | 醋及用醋酸制得的醋代用品 Vinegar and substitutes for vinegar obtained from acetic acid. | 9.5 % | 1 |