| 22 | Beverages, spirits and vinegar |
| 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**000-**-000 | |
| 22011010000-10-000 | Natural mineral or spa water |
| 22011090000-90-000 | Other |
| 22019000000-00-000 | Other |
| 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 20.09 |
| 220210**000-**-000 | |
| 22021010000-10-000 | Mineral waters and aerated waters |
| 22021020000-20-000 | Containing added sugar |
| 22021030000-30-000 | containing other sweetening matter |
| 22021090000-90-000 | Other |
| 220290**000-**-000 | Other non-alcoholic beverages, nes |
| 22029000000-00-000 | Other non-alcoholic beverages, nes |
| 22029010000-10-000 | Post Mix/Concentrates |
| 22029090000-90-000 | Other |
| 22029100000-00-000 | Non-alcoholic beer |
| 22029900000-00-000 | Other |
| 2203 | Beer made from malt |
| 220300**000-**-000 | |
| 22030010000-10-000 | Not exceeding 3% by volume of alcohol |
| 22030020000-20-000 | Of alcohol strength by volume of 3% to 7% |
| 22030030000-30-000 | Of alcohol strength by volume exceeding 7% |
| 22030090000-90-000 | Other |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 |
| 220410**000-**-000 | |
| 22041010000-10-000 | Of an alcohol strength by volume of 15% or less |
| 22041090000-90-000 | Other |
| 22042 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |
| 220421**000-**-000 | |
| 22042110000-10-000 | Of an alcohol strength by volume of 15% or less |
| 22042190000-90-000 | Other |
| 22042200000-00-000 | In containers holding more than 2 l but not more than 10 l |
| 220429**000-**-000 | |
| 22042910000-10-000 | Of an Alcohol strength by volume of 15% or less |
| 22042990000-90-000 | Other |
| 22043000000-00-000 | Other Grape must |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
| 220510**000-**-000 | |
| 22051010000-10-000 | Sacramental wines |
| 22051020000-20-000 | Of an alcohol strength by volume of 15% or less |
| 22051090000-90-000 | Other |
| 220590**000-**-000 | |
| 22059010000-10-000 | Sacramental wines |
| 22059020000-20-000 | Of an alcohol strength by volume of 15% or less |
| 22059090000-90-000 | Other |
| 2206 | Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 220600**000-**-000 | |
| 22060010000-10-000 | Of an alcohol strength by volume of 15% or less |
| 22060020000-20-000 | Other fermented beverages, Sparkling |
| 22060030000-30-000 | Other fermented beverages, still |
| 22060090000-90-000 | Other |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
| 22071000000-00-000 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher |
| 22072000000-00-000 | Ethyl alcohol and other spirits, denatured, of any strength |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages |
| 220820**000-**-000 | |
| 22082010000-10-000 | - Of an alcohol strength by volume of 15% or higher |
| 22082090000-90-000 | Of an alcohol strength by volume of 40% or less |
| 220830**000-**-000 | |
| 22083010000-10-000 | Of an alcohol strength by volume of 25% or less |
| 22083020000-20-000 | Of an alcohol strength by volume exceeding 25% to 40% |
| 22083090000-90-000 | Of an alcohol strength by volume exceeding 40% |
| 220840**000-**-000 | |
| 22084010000-10-000 | Of an alcohol strength by volume of 25% or less |
| 22084020000-20-000 | Of an alcohol strength by volume exceeding 25% to 40% |
| 22084090000-90-000 | Of an alcohol strength by volume exceeding 40% |
| 220850**000-**-000 | |
| 22085010000-10-000 | Of an alcohol strength by volume of 25% or less |
| 22085020000-20-000 | Of an alcohol strength by volume exceeding 25% to 40% |
| 22085090000-90-000 | Of an alcohol strength by volume exceeding 40% |
| 220860**000-**-000 | |
| 22086010000-10-000 | Of an alcohol strength by volume of 25% or less |
| 22086020000-20-000 | Of an alcohol strength by volume exceeding 25% to 40% |
| 22086090000-90-000 | Of an alcohol strength by volume exceeding 40% |
| 220870**000-**-000 | |
| 2208701*000-1*-000 | |
| 22087010000-10-000 | Of an alcohol Strength by volume of 25% or less |
| 22087011000-11-000 | Of an alcohol strength by volume exceeding 25% to 40% |
| 22087012000-12-000 | Liqueurs of an alcohol strength by volume of > 30% but < 57.12% |
| 22087019000-19-000 | Of an alcohol strength by volume exceeding 40% |
| 2208702*000-2*-000 | |
| 22087021000-21-000 | Cordials of an alcohol strength by volume of <= 40% |
| 22087022000-22-000 | Cordials of an alcohol strength by volume of > 30% but < 57.12% |
| 22087029000-29-000 | Cordials of an alcohol strength by volume of => 57.12% |
| 22088011000-11-000 | Of an alcohol strength by volume of 40% or less |
| 220890**000-**-000 | |
| 2208901*000-1*-000 | |
| 22089010000-10-000 | Of an alcohol strength by volume of 30% or less |
| 22089011000-11-000 | Of an alcohol strength by volume of 40% or less |
| 2208902*000-2*-000 | |
| 22089021000-21-000 | Other spiritous beverages of an alcohol strength by volume of > 30% but < 57.12% |
| 2208909*000-9*-000 | |
| 22089099000-99-000 | Others spiritous beverages of an alcohol strength by volume of => 57.12% |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 22090000000-00-000 | Vinegar and substitutes for vinegar obtained from acetic acid |