EU tariff chapter 22
BEVERAGES, SPIRITS AND VINEGAR. 9 headings and 213 eight-digit codes, with conventional duty rates from free to 32 per cent; 37 lines carry a specific rate.
Notes
1. This chapter does not cover:
(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; or
(f) perfumery or toilet preparations (Chapter 33).
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 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Subheading note
1. For the purposes of subheading 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 bar.
Additional notes
1. Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2. For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.
3. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4. For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;
B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98, 2204 22 98 and 2204 29 98;
(b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33.
5. Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:
(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
- having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
- obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b) wine fortified for distillation, that is to say, a product:
- having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
- obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
- having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c) liqueur wine, that is to say, a product:
- having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
- obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
- by freezing, or
- by the addition during or after fermentation:
- of a product derived from the distillation of wine, or
- of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
- of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
6. For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
7. For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9. For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10. For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
- fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
- fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.
11. For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
12. Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
13. For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6,25.
Headings and duty rates
Heading 2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2201 10 | Mineral waters and aerated waters: | ||
| Natural mineral waters: | |||
| 2201 10 11 | Not carbonated | Free | l |
| 2201 10 19 | Other | Free | l |
| 2201 10 90 | Other | Free | l |
| 2201 90 00 | Other | Free |
Heading 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, nut or vegetable juices of heading 2009:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2202 10 00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 9.6 % | l |
| Other: | |||
| 2202 91 00 | Non-alcoholic beer | 9.6 % | l |
| 2202 99 | Other: | ||
| Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404: | |||
| 2202 99 11 | Soya-based beverages with a protein content of 2,8 % or more by weight | 9.6 % | l |
| 2202 99 15 | Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12 | 9.6 % | l |
| 2202 99 19 | Other | 9.6 % | l |
| Other, containing by weight of fat obtained from the products of headings 0401 to 0404: | |||
| 2202 99 91 | Less than 0,2 % | 6.4 % | l |
| 2202 99 95 | 0,2 % or more but less than 2 % | 5.5 % | l |
| 2202 99 99 | 2 % or more | 5.4 % | l |
Heading 2203 00
Beer made from malt:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| In containers holding 10 litres or less: | |||
| 2203 00 01 | In bottles | Free | l |
| 2203 00 09 | Other | Free | l |
| 2203 00 10 | In containers holding more than 10 litres | Free | l |
Heading 2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2204 10 | Sparkling wine: | ||
| With a protected designation of origin (PDO): | |||
| 2204 10 11 | Champagne | 32 €/hl | l |
| 2204 10 13 | Cava | 32 €/hl | l |
| 2204 10 15 | Prosecco | 32 €/hl | l |
| 2204 10 91 | Asti spumante | 32 €/hl | l |
| 2204 10 93 | Other | 32 €/hl | l |
| 2204 10 94 | With a protected geographical indication (PGI) | 32 €/hl | l |
| 2204 10 96 | Other varietal wines | 32 €/hl | l |
| 2204 10 98 | Other | 32 €/hl | l |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |||
| 2204 21 | In containers holding 2 litres or less: | ||
| Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C: | |||
| 2204 21 06 | With a protected designation of origin (PDO) | 32 €/hl | l |
| 2204 21 07 | With a protected geographical indication (PGI) | 32 €/hl | l |
| 2204 21 08 | Other varietal wines | 32 €/hl | l |
| 2204 21 09 | Other | 32 €/hl | l |
| Other: | |||
| Produced in the European Union: | |||
| Of an actual alcoholic strength by volume not exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO): | |||
| White: | |||
| 2204 21 11 | Alsace(178) | l | |
| 2204 21 12 | Bordeaux(178) | l | |
| 2204 21 13 | Bourgogne (Burgundy)(178) | l | |
| 2204 21 17 | Val de Loire (Loire Valley)(178) | l | |
| 2204 21 18 | Mosel(178) | l | |
| 2204 21 19 | Pfalz(178) | l | |
| 2204 21 22 | Rheinhessen(178) | l | |
| 2204 21 23 | Tokaj(179) | l | |
| 2204 21 24 | Lazio (Latium)(178) | l | |
| 2204 21 26 | Toscana (Tuscany)(178) | l | |
| 2204 21 27 | Trentino, Alto Adige and Friuli(178) | l | |
| 2204 21 28 | Veneto(178) | l | |
| 2204 21 31 | Sicilia(178) | l | |
| 2204 21 32 | Vinho Verde(178) | l | |
| 2204 21 34 | Penedés(178) | l | |
| 2204 21 36 | Rioja(178) | l | |
| 2204 21 37 | Valencia(178) | l | |
| 2204 21 38 | Other(178) | l | |
| Other: | |||
| 2204 21 42 | Bordeaux(178) | l | |
| 2204 21 43 | Bourgogne (Burgundy)(178) | l | |
| 2204 21 44 | Beaujolais(178) | l | |
| 2204 21 46 | Vallée du Rhône(178) | l | |
| 2204 21 47 | Languedoc-Roussillon(178) | l | |
| 2204 21 48 | Val de Loire (Loire Valley)(178) | l | |
| 2204 21 61 | Sicilia(178) | l | |
| 2204 21 62 | Piemonte (Piedmont)(178) | l | |
| 2204 21 66 | Toscana (Tuscany)(178) | l | |
| 2204 21 67 | Trentino and Alto Adige(178) | l | |
| 2204 21 68 | Veneto(178) | l | |
| 2204 21 69 | Dão, Bairrada and Douro(178) | l | |
| 2204 21 71 | Navarra(178) | l | |
| 2204 21 74 | Penedés(178) | l | |
| 2204 21 76 | Rioja(178) | l | |
| 2204 21 77 | Valdepeñas(178) | l | |
| 2204 21 78 | Other(178) | l | |
| Wine with a protected geographical indication (PGI): | |||
| 2204 21 79 | White(178) | l | |
| 2204 21 80 | Other(178) | l | |
| Other varietal wines: | |||
| 2204 21 81 | White(178) | l | |
| 2204 21 82 | Other(178) | l | |
| Other: | |||
| 2204 21 83 | White(178) | l | |
| 2204 21 84 | Other(178) | l | |
| Of an actual alcoholic strength by volume exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 21 85 | Madeira and Setubal muscatel(181) | l | |
| 2204 21 86 | Sherry(181) | l | |
| 2204 21 87 | Marsala(180) | l | |
| 2204 21 88 | Samos and Muscat de Lemnos(180) | l | |
| 2204 21 89 | Port(181) | l | |
| 2204 21 90 | Other(180) | l | |
| 2204 21 91 | Other(180) | l | |
| Other: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 21 93 | White(182) | l | |
| 2204 21 94 | Other(182) | l | |
| Other varietal wines: | |||
| 2204 21 95 | White(182) | l | |
| 2204 21 96 | Other(182) | l | |
| Other: | |||
| 2204 21 97 | White(182) | l | |
| 2204 21 98 | Other(182) | l | |
| 2204 22 | In containers holding more than 2 litres but not more than 10 litres: | ||
| 2204 22 10 | Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C | 32 €/hl | l |
| Other: | |||
| Produced in the European Union: | |||
| Of an actual alcoholic strength by volume not exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO): | |||
| 2204 22 22 | Bordeaux(183) | l | |
| 2204 22 23 | Bourgogne (Burgundy)(183) | l | |
| 2204 22 24 | Beaujolais(183) | l | |
| 2204 22 26 | Vallée du Rhône(183) | l | |
| 2204 22 27 | Languedoc-Roussillon(183) | l | |
| 2204 22 28 | Val de Loire (Loire Valley)(183) | l | |
| 2204 22 32 | Piemonte (Piedmont)(183) | l | |
| 2204 22 33 | Tokaj(183) | l | |
| Other: | |||
| 2204 22 38 | White(183) | l | |
| 2204 22 78 | Other(183) | l | |
| Wine with a protected geographical indication (PGI): | |||
| 2204 22 79 | White(183) | l | |
| 2204 22 80 | Other(183) | l | |
| Other varietal wines: | |||
| 2204 22 81 | White(183) | l | |
| 2204 22 82 | Other(183) | l | |
| Other: | |||
| 2204 22 83 | White(183) | l | |
| 2204 22 84 | Other(183) | l | |
| Of an actual alcoholic strength by volume exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 22 85 | Madeira and Setubal muscatel(185) | l | |
| 2204 22 86 | Sherry(185) | l | |
| 2204 22 88 | Samos and Muscat de Lemnos(184) | l | |
| 2204 22 90 | Other(184) | l | |
| 2204 22 91 | Other(184) | l | |
| Other: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 22 93 | White(186) | l | |
| 2204 22 94 | Other(186) | l | |
| Other varietal wines: | |||
| 2204 22 95 | White(186) | l | |
| 2204 22 96 | Other(186) | l | |
| Other: | |||
| 2204 22 97 | White(186) | l | |
| 2204 22 98 | Other(186) | l | |
| 2204 29 | Other: | ||
| 2204 29 10 | Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C | 32 €/hl | l |
| Other: | |||
| Produced in the European Union: | |||
| Of an actual alcoholic strength by volume not exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO): | |||
| 2204 29 22 | Bordeaux(183) | l | |
| 2204 29 23 | Bourgogne (Burgundy)(183) | l | |
| 2204 29 24 | Beaujolais(183) | l | |
| 2204 29 26 | Vallée du Rhône(183) | l | |
| 2204 29 27 | Languedoc-Roussillon(183) | l | |
| 2204 29 28 | Val de Loire (Loire Valley)(183) | l | |
| 2204 29 32 | Piemonte (Piedmont)(183) | l | |
| Other: | |||
| 2204 29 38 | White(183) | l | |
| 2204 29 78 | Other(183) | l | |
| Wine with a protected geographical indication (PGI): | |||
| 2204 29 79 | White(183) | l | |
| 2204 29 80 | Other(183) | l | |
| Other varietal wines: | |||
| 2204 29 81 | White(183) | l | |
| 2204 29 82 | Other(183) | l | |
| Other: | |||
| 2204 29 83 | White(183) | l | |
| 2204 29 84 | Other(183) | l | |
| Of an actual alcoholic strength by volume exceeding 15 % vol: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 29 85 | Madeira and Setubal muscatel(185) | l | |
| 2204 29 86 | Sherry(185) | l | |
| 2204 29 88 | Samos and Muscat de Lemnos(184) | l | |
| 2204 29 90 | Other(185) | l | |
| 2204 29 91 | Other(184) | l | |
| Other: | |||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI): | |||
| 2204 29 93 | White(186) | l | |
| 2204 29 94 | Other(186) | l | |
| Other varietal wines: | |||
| 2204 29 95 | White(186) | l | |
| 2204 29 96 | Other(186) | l | |
| Other: | |||
| 2204 29 97 | White(186) | l | |
| 2204 29 98 | Other(186) | l | |
| 2204 30 | Other grape must: | ||
| 2204 30 10 | In fermentation or with fermentation arrested otherwise than by the addition of alcohol | 32 % | l |
| Other: | |||
| Of a density of 1,33 g/cm³ or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol: | |||
| 2204 30 92 | Concentrated(64) | l | |
| 2204 30 94 | Other(64) | l | |
| Other: | |||
| 2204 30 96 | Concentrated(64) | l | |
| 2204 30 98 | Other(64) | l |
- (178) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.
- (179) Of an actual alcoholic strength by volume not exceeding 13 % vol: 14,8 €/hl.
- (181) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 14,8 €/hl.
- (180) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.
- (182) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.
- (183) Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.
- (185) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 12,1 €/hl.
- (184) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.
- (186) Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.
- (64) See Annex 2.
Heading 2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2205 10 | In containers holding 2 litres or less: | ||
| 2205 10 10 | Of an actual alcoholic strength by volume of 18 % vol or less | 10,9 €/hl | l |
| 2205 10 90 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl + 6,4 €/hl | l |
| 2205 90 | Other: | ||
| 2205 90 10 | Of an actual alcoholic strength by volume of 18 % vol or less | 9 €/hl | l |
| 2205 90 90 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl | l |
Heading 2206 00
Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2206 00 10 | Piquette | 1,3 €/% vol/hl MIN 7,2 €/hl | l |
| Other: | |||
| Sparkling: | |||
| 2206 00 31 | Cider and perry | 19,2 €/hl | l |
| 2206 00 39 | Other | 19,2 €/hl | l |
| Still, in containers holding: | |||
| 2 litres or less: | |||
| 2206 00 51 | Cider and perry | 7,7 €/hl | l |
| 2206 00 59 | Other | 7,7 €/hl | l |
| More than 2 litres: | |||
| 2206 00 81 | Cider and perry | 5,76 €/hl | l |
| 2206 00 89 | Other | 5,76 €/hl | l |
Heading 2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2207 10 00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 19,2 €/hl | l |
| 2207 20 00 | Ethyl alcohol and other spirits, denatured, of any strength | 10,2 €/hl | l |
Heading 2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2208 20 | Spirits obtained by distilling grape wine or grape marc: | ||
| In containers holding 2 litres or less: | |||
| Obtained by distilling grape wine: | |||
| 2208 20 12 | Cognac | Free | l alc. 100 % |
| 2208 20 14 | Armagnac | Free | l alc. 100 % |
| Brandy or Weinbrand: | |||
| 2208 20 16 | Brandy de Jerez | Free | l alc. 100 % |
| 2208 20 18 | Other | Free | l alc. 100 % |
| 2208 20 19 | Other | Free | l alc. 100 % |
| Obtained by distilling grape marc: | |||
| 2208 20 26 | Grappa | Free | l alc. 100 % |
| 2208 20 28 | Other | Free | l alc. 100 % |
| In containers holding more than 2 litres: | |||
| Obtained by distilling grape wine: | |||
| 2208 20 62 | Cognac | Free | l alc. 100 % |
| 2208 20 66 | Brandy or Weinbrand | Free | l alc. 100 % |
| 2208 20 69 | Other | Free | l alc. 100 % |
| Obtained by distilling grape marc: | |||
| 2208 20 86 | Grappa | Free | l alc. 100 % |
| 2208 20 88 | Other | Free | l alc. 100 % |
| 2208 30 | Whiskies: | ||
| Bourbon whiskey, in containers holding: | |||
| 2208 30 11 | 2 litres or less | Free | l alc. 100 % |
| 2208 30 19 | More than 2 litres | Free | l alc. 100 % |
| Scotch whisky: | |||
| 2208 30 30 | Single malt whisky | Free | l alc. 100 % |
| Blended malt whisky, in containers holding: | |||
| 2208 30 41 | 2 litres or less | Free | l alc. 100 % |
| 2208 30 49 | More than 2 litres | Free | l alc. 100 % |
| Single grain whisky and blended grain whisky, in containers holding: | |||
| 2208 30 61 | 2 litres or less | Free | l alc. 100 % |
| 2208 30 69 | More than 2 litres | Free | l alc. 100 % |
| Other blended whisky, in containers holding: | |||
| 2208 30 71 | 2 litres or less | Free | l alc. 100 % |
| 2208 30 79 | More than 2 litres | Free | l alc. 100 % |
| Other, in containers holding: | |||
| 2208 30 82 | 2 litres or less | Free | l alc. 100 % |
| 2208 30 88 | More than 2 litres | Free | l alc. 100 % |
| 2208 40 | Rum and other spirits obtained by distilling fermented sugar-cane products: | ||
| In containers holding 2 litres or less: | |||
| 2208 40 11 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | 0,6 €/% vol/hl + 3,2 €/hl | l alc. 100 % |
| Other: | |||
| 2208 40 31 | Of a value exceeding € 7,9 per litre of pure alcohol | Free | l alc. 100 % |
| 2208 40 39 | Other | 0,6 €/% vol/hl + 3,2 €/hl | l alc. 100 % |
| In containers holding more than 2 litres: | |||
| 2208 40 51 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | 0,6 €/% vol/hl | l alc. 100 % |
| Other: | |||
| 2208 40 91 | Of a value exceeding € 2 per litre of pure alcohol | Free | l alc. 100 % |
| 2208 40 99 | Other | 0,6 €/% vol/hl | l alc. 100 % |
| 2208 50 | Gin and Geneva: | ||
| Gin, in containers holding: | |||
| 2208 50 11 | 2 litres or less | Free | l alc. 100 % |
| 2208 50 19 | More than 2 litres | Free | l alc. 100 % |
| Geneva, in containers holding: | |||
| 2208 50 91 | 2 litres or less | Free | l alc. 100 % |
| 2208 50 99 | More than 2 litres | Free | l alc. 100 % |
| 2208 60 | Vodka: | ||
| Of an alcoholic strength by volume of 45,4 % vol or less in containers holding: | |||
| 2208 60 11 | 2 litres or less | Free | l alc. 100 % |
| 2208 60 19 | More than 2 litres | Free | l alc. 100 % |
| Of an alcoholic strength by volume of more than 45,4 % vol in containers holding: | |||
| 2208 60 91 | 2 litres or less | Free | l alc. 100 % |
| 2208 60 99 | More than 2 litres | Free | l alc. 100 % |
| 2208 70 | Liqueurs and cordials: | ||
| 2208 70 10 | In containers holding 2 litres or less | Free | l alc. 100 % |
| 2208 70 90 | In containers holding more than 2 litres | Free | l alc. 100 % |
| 2208 90 | Other: | ||
| Arrack, in containers holding: | |||
| 2208 90 11 | 2 litres or less | Free | l alc. 100 % |
| 2208 90 19 | More than 2 litres | Free | l alc. 100 % |
| Plum, pear or cherry spirit (excluding liqueurs), in containers holding: | |||
| 2208 90 33 | 2 litres or less | Free | l alc. 100 % |
| 2208 90 38 | More than 2 litres | Free | l alc. 100 % |
| Other spirits and other spirituous beverages, in containers holding: | |||
| 2 litres or less: | |||
| 2208 90 41 | Ouzo | Free | l alc. 100 % |
| Other: | |||
| Spirits (excluding liqueurs): | |||
| Distilled from fruit: | |||
| 2208 90 45 | Calvados | Free | l alc. 100 % |
| 2208 90 48 | Other | Free | l alc. 100 % |
| Other: | |||
| 2208 90 54 | Tequila | Free | l alc. 100 % |
| 2208 90 56 | Other | Free | l alc. 100 % |
| 2208 90 69 | Other spirituous beverages | Free | l alc. 100 % |
| More than 2 litres: | |||
| Spirits (excluding liqueurs): | |||
| 2208 90 71 | Distilled from fruit | Free | l alc. 100 % |
| 2208 90 75 | Tequila | Free | l alc. 100 % |
| 2208 90 77 | Other | Free | l alc. 100 % |
| 2208 90 78 | Other spirituous beverages | Free | l alc. 100 % |
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding: | |||
| 2208 90 91 | 2 litres or less | 1 €/% vol/hl + 6,4 €/hl | l alc. 100 % |
| 2208 90 99 | More than 2 litres | 1 €/% vol/hl | l alc. 100 % |
Heading 2209 00
Vinegar and substitutes for vinegar obtained from acetic acid:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Wine vinegar, in containers holding: | |||
| 2209 00 11 | 2 litres or less | 6,4 €/hl | l |
| 2209 00 19 | More than 2 litres | 4,8 €/hl | l |
| Other, in containers holding: | |||
| 2209 00 91 | 2 litres or less | 5,12 €/hl | l |
| 2209 00 99 | More than 2 litres | 3,84 €/hl | l |
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Athren does this from the documents
Athren reads the shipment email with the invoice, the packing list and the transport document, proposes a code for every clear invoice line and asks one question where the invoice is not enough. Your declarant checks what is open and files the declaration. Athren files nothing.
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