1. This chapter does not cover;
2. For the purposes of this Chapter and of Chapters 20 and 21, the ‘alcoholic strength by volume’ shall be determined at a temperature of 20° C.
3. For the purposes of heading 2202 the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.
For the purposes of sub – heading 2204 10, the expression “ sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.
| ______________________________________________________________________________________ |
| Exim Code | Item Description | Policy | Policy Conditions |
| ______________________________________________________________________________________ |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow |
| 2201 10 | Mineral waters and aerated waters: | | |
| 2201 10 10 | Mineral Water | Free | |
| 2201 10 20 | Aerated water | Free | |
| 2201 90 | Other: | | |
| 2201 90 10 | Ice & snow | Free | |
| 2201 90 90 | 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 |
| 2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | | |
| 2202 10 10 | Aerated waters | Free | |
| 2202 10 20 | Lemonade | Free | |
| 2202 10 90 | Other | Free | |
| 2202 90 | Other: | | |
| 2202 90 10 | Soya Milk Drinks, whether or not sweetended or flavoured. | Free | |
| 2202 90 20 | Fruit pulp or Fruit juice based drinks | Free | |
| 2202 90 30 | Beverages containing milk | Free | |
| 2202 90 90 | Other | Free | |
| ______________________________________________________________________________________ |
| 2203 | Beer made from malt |
| 2203 00 00 | Beer made from malt | Free | |
| ______________________________________________________________________________________ |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 |
| 2204 10 00 | Sparkling wine
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol | Free | |
| 2204 21 | In containers holding 2 L or less: | | |
| 2204 21 10 | Port & other red wines | Free | |
| 2204 21 20 | Sherry & other white wines | Free | |
| 2204 21 90 | Other | Free | |
| 2204 29 | Other: | | |
| 2204 29 10 | Port & other red wines | Free | |
| 2204 29 20 | Sherry & other white wines | Free | |
| 2204 29 90 | Other | Free | |
| 2204 30 00 | Other grape must | Free | |
| ______________________________________________________________________________________ |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
| 2205 10 00 | In containers holding 2 L or less | Free | |
| 2205 90 00 | Other | Free | |
| ______________________________________________________________________________________ |
| 2206 | Other fermented beverages (for example; cider perry mead); mistures of fermented beverages and non-alcoholic beverages, note elsewhere specified or included |
| 2206 00 00 | Other fermented beverages (for example; cider perry mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or inlcuded | Free | |
| ______________________________________________________________________________________ |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |
| 2207 10 | Undenatured ethyl alcohol of alcoholic strength alcoholic by volume of 80% vol. or higher:
Rectified spirit: | | |
| 2207 10 11 | Concentrates of alcoholic beverages | Free | |
| 2207 10 19 | Other | Free | |
| 2207 10 90 | Other | Free | |
| 2207 20 00 | Ethyl alcohol and other spirits, denatured, of any strength | Free | |
| ______________________________________________________________________________________ |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquers and other spirituous beverages |
| 2208 20 | Spirits obtained by distilling grape wine or grape marc: | | |
| 2208 20 10 | Brandy | Free | |
| 2208 20 20 | Liquors | Free | |
| 2208 20 90 | Other | Free | |
| 2208 30 | Whiskies | | |
| 2208 30 10 | Bourbon whiskey | Free | |
| 2208 30 20 | Scotch | Free | |
| 2208 30 30 | Blended | Free | |
| 2208 30 90 | Other | Free | |
| 2208 40 | Rum and tafia: | | |
| 2208 40 10 | Rum | Free | |
| 2208 40 20 | Tafia | Free | |
| 2208 50 | Gin and Geneva: | | |
| 2208 50 10 | Gin | Free | |
| 2208 50 20 | Geneva | Free | |
| 2208 60 00 | Vodka | Free | |
| 2208 70 | Liquers and cordials: | | |
| 2208 70 10 | Liquers | Free | |
| 2208 70 20 | Cordials | Free | |
| 2208 90 | Other | | |
| 2208 90 10 | Tequila | Free | |
| 2208 90 20 | Indentured ethyl alcohol | Free | |
| 2208 90 90 | Other | Free | |
| ______________________________________________________________________________________ |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 2209 00 | Vinegar and substitutes for vinegar obtained from acetic acid: | | |
| 2209 00 10 | Brewed vinegar | Free | |
| 2209 00 20 | Synthetic vinegar | Free | |
| 2209 00 90 | Other | Free | |
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