Harmonised Tariff of the HM Customs Gibraltar

Chapter 22
HeadingArticle Description
22CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
220110**00-**-00Not carbonated
2201101*00-1*-00Not carbonated
2201101100-11-00Not carbonated
2201101900-19-00Other
2201109000-90-00Other
2201900000-00-00Other
2202Waters, 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
2202100000-00-00Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
22029Other
2202910000-00-00Non-alcoholic beer
220299**00-**-00Soya-based beverages with a protein content of 2,8 % or more by weight
2202991*00-1*-00Soya-based beverages with a protein content of 2,8 % or more by weight
2202991100-11-00Soya-based beverages with a protein content of 2,8 % or more by weight
2202991500-15-00Soya-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
2202991900-19-00Other
2202999*00-9*-00Less than 0,2 %
2202999100-91-00Less than 0,2 %
2202999500-95-000,2 % or more but less than 2 %
2202999900-99-002 % or more
2203Beer made from malt
220300**00-**-00In bottles
2203000100-01-00In bottles
2203000200-02-00Low alcohol beverages made fom malt of an alcoholic strength by volume not exceeding 1.2% volume
2203000900-09-00Other
2203001000-10-00In containers holding more than 10 litres
2203002Other
2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
220410**00-**-00Champagne
2204101*00-1*-00Champagne
2204101100-11-00Champagne
2204101300-13-00Cava
2204101500-15-00Prosecco
2204109*00-9*-00Asti spumante
2204109100-91-00Asti spumante
2204109300-93-00Other
2204109400-94-00With a protected geographical indication (PGI)
2204109600-96-00Other varietal wines
2204109800-98-00Other
22042Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
220421**00-**-00With a protected designation of origin (PDO)
2204210600-06-00With a protected designation of origin (PDO)
2204210700-07-00With a protected geographical indication (PGI)
2204210800-08-00Other varietal wines
2204210900-09-00Other
2204211*00-1*-00Alsace
2204211100-11-00Alsace
2204211200-12-00Bordeaux
2204211300-13-00Bourgogne (Burgundy)
2204211700-17-00Val de Loire (Loire Valley)
2204211800-18-00Mosel
2204211900-19-00Pfalz
2204212*00-2*-00Rheinhessen
2204212200-22-00Rheinhessen
2204212300-23-00Tokaj
2204212400-24-00Lazio (Latium)
2204212600-26-00Toscana (Tuscany)
2204212700-27-00Trentino, Alto Adige and Friuli
2204212800-28-00Veneto
2204213*00-3*-00Sicilia
2204213100-31-00Sicilia
2204213200-32-00Vinho Verde
2204213400-34-00Pened‚s
2204213600-36-00Rioja
2204213700-37-00Valencia
2204213800-38-00Other
2204214*00-4*-00Bordeaux
2204214200-42-00Bordeaux
2204214300-43-00Bourgogne (Burgundy)
2204214400-44-00Beaujolais
2204214600-46-00Vall‚e du Rh“ne
2204214700-47-00Languedoc-Roussillon
2204214800-48-00Val de Loire (Loire Valley)
2204216*00-6*-00Sicilia
2204216100-61-00Sicilia
2204216200-62-00Piemonte (Piedmont)
2204216600-66-00Toscana (Tuscany)
2204216700-67-00Trentino and Alto Adige
2204216800-68-00Veneto
2204216900-69-00DÆo, Bairrada and Douro
2204217*00-7*-00Navarra
2204217100-71-00Navarra
2204217400-74-00Pened‚s
2204217600-76-00Rioja
2204217700-77-00Valdepe¤as
2204217800-78-00Other
2204217900-79-00White
2204218*00-8*-00White
2204218000-80-00Other
2204218100-81-00White
2204218200-82-00Other
2204218300-83-00White
2204218400-84-00Other
2204218500-85-00Madeira and Setubal muscatel
2204218600-86-00Sherry
2204218700-87-00Marsala
2204218800-88-00Samos and Muscat de Lemnos
2204218900-89-00Port
2204219*00-9*-00Other
2204219000-90-00Other
2204219100-91-00Other
2204219300-93-00White
2204219400-94-00Other
2204219500-95-00White
2204219600-96-00Other
2204219700-97-00White
2204219800-98-00Other
220422**00-**-00Wine, other than that referred to in subheading 220410, 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 øC
2204221000-10-00Wine, other than that referred to in subheading 220410, 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 øC
2204222*00-2*-00Bordeaux
2204222200-22-00Bordeaux
2204222300-23-00Bourgogne (Burgundy)
2204222400-24-00Beaujolais
2204222600-26-00Vall‚e du Rh“ne
2204222700-27-00Languedoc-Roussillon
2204222800-28-00Val de Loire (Loire Valley)
2204223*00-3*-00Piemonte (Piedmont)
2204223200-32-00Piemonte (Piedmont)
2204223300-33-00Tokaj
2204223800-38-00White
2204227*00-7*-00Other
2204227800-78-00Other
2204227900-79-00White
2204228*00-8*-00White
2204228000-80-00Other
2204228100-81-00White
2204228200-82-00Other
2204228300-83-00White
2204228400-84-00Other
2204228500-85-00Madeira and Setubal muscatel
2204228600-86-00Sherry
2204228800-88-00Samos and Muscat de Lemnos
2204229*00-9*-00Other
2204229000-90-00Other
2204229100-91-00Other
2204229300-93-00White
2204229400-94-00Other
2204229500-95-00White
2204229600-96-00Other
2204229700-97-00White
2204229800-98-00Other
220429**00-**-00Wine, other than that referred to in subheading 220410, 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 øC
2204291000-10-00Wine, other than that referred to in subheading 220410, 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 øC
2204292*00-2*-00Bordeaux
2204292200-22-00Bordeaux
2204292300-23-00Bourgogne (Burgundy)
2204292400-24-00Beaujolais
2204292600-26-00Vall‚e du Rh“ne
2204292700-27-00Languedoc-Roussillon
2204292800-28-00Val de Loire (Loire Valley)
2204293*00-3*-00Piemonte (Piedmont)
2204293200-32-00Piemonte (Piedmont)
2204293800-38-00White
2204297*00-7*-00Other
2204297800-78-00Other
2204297900-79-00White
2204298*00-8*-00White
2204298000-80-00Other
2204298100-81-00White
2204298200-82-00Other
2204298300-83-00White
2204298400-84-00Other
2204298500-85-00Madeira and Setubal muscatel
2204298600-86-00Sherry
2204298800-88-00Samos and Muscat de Lemnos
2204299*00-9*-00Other
2204299000-90-00Other
2204299100-91-00Other
2204299300-93-00White
2204299400-94-00Other
2204299500-95-00White
2204299600-96-00Other
2204299700-97-00White
2204299800-98-00Other
220430**00-**-00In fermentation or with fermentation arrested otherwise than by the addition of alcohol
2204301000-10-00In fermentation or with fermentation arrested otherwise than by the addition of alcohol
2204309*00-9*-00Concentrated
2204309200-92-00Concentrated
2204309400-94-00Other
2204309600-96-00Concentrated
2204309800-98-00Other
2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
220510**00-**-00Of an actual alcoholic strength by volume of 18 % vol or less
2205101000-10-00Of an actual alcoholic strength by volume of 18 % vol or less
2205109000-90-00Of an actual alcoholic strength by volume exceeding 18 % vol
220590**00-**-00Of an actual alcoholic strength by volume of 18 % vol or less
2205901000-10-00Of an actual alcoholic strength by volume of 18 % vol or less
2205909000-90-00Of an actual alcoholic strength by volume exceeding 18 % vol
2206Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
220600**00-**-00Piquette
2206001000-10-00Piquette
2206003*00-3*-00Cider and perry
2206003100-31-00Cider and perry
2206003200-32-00Other mixtures of fermented beverages and mixtures of fermented beverages of an alcoholic strength by volume not exceeding 5%
2206003900-39-00Other
2206005*00-5*-00Cider and perry
2206005100-51-00Cider and perry
2206005200-52-00Other mixtures of fermented beverages and mixtures of fermented beverages of an alcoholic strength by volume not exceeding 5%
2206005900-59-00Other
2206008*00-8*-00Cider and perry
2206008100-81-00Cider and perry
2206008200-82-00Other mixtures of fermented beverages and mixtures of fermented beverages of an alcoholic strength by volume not exceeding 5%
2206008900-89-00Other
2206009Other
2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
2207100000-00-00Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
2207200000-00-00Ethyl alcohol and other spirits, denatured, of any strength
2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
220820**00-**-00Cognac
2208201*00-1*-00Cognac
2208201200-12-00Cognac
2208201400-14-00Armagnac
2208202*00-2*-00Grappa
2208202600-26-00Grappa
2208202700-27-00Brandy de Jerez
2208202900-29-00Other
2208204000-40-00Raw distillate
2208206*00-6*-00Cognac
2208206200-62-00Cognac
2208206400-64-00Armagnac
2208208*00-8*-00Grappa
2208208600-86-00Grappa
2208208700-87-00Brandy de Jerez
2208208900-89-00Other
220830**00-**-002 litres or less
2208301*00-1*-002 litres or less
2208301100-11-002 litres or less
2208301200-12-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208301900-19-00More than 2 litres
2208303000-30-00Single malt whisky
2208304*00-4*-002 litres or less
2208304100-41-002 litres or less
2208304200-42-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208304900-49-00More than 2 litres
2208306*00-6*-002 litres or less
2208306100-61-002 litres or less
2208306900-69-00More than 2 litres
2208307*00-7*-002 litres or less
2208307100-71-002 litres or less
2208307200-72-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208307900-79-00More than 2 litres
2208308*00-8*-002 litres or less
2208308200-82-002 litres or less
2208308300-83-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208308800-88-00More than 2 litres
220840**00-**-00Rum 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)
2208401*00-1*-00Rum 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)
2208401100-11-00Rum 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)
2208403*00-3*-00Of a value exceeding œ 7,9 per litre of pure alcohol
2208403100-31-00Of a value exceeding œ 7,9 per litre of pure alcohol
2208403200-32-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208403900-39-00Other
2208405*00-5*-00Rum 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)
2208405100-51-00Rum 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)
2208409*00-9*-00Of a value exceeding œ 2 per litre of pure alcohol
2208409100-91-00Of a value exceeding œ 2 per litre of pure alcohol
2208409900-99-00Other
220850**00-**-002 litres or less
2208501*00-1*-002 litres or less
2208501100-11-002 litres or less
2208501200-12-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208501900-19-00More than 2 litres
2208509*00-9*-002 litres or less
2208509100-91-002 litres or less
2208509200-92-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208509900-99-00More than 2 litres
220860**00-**-002 litres or less
2208601*00-1*-002 litres or less
2208601100-11-002 litres or less
2208601200-12-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208601900-19-00More than 2 litres
2208609*00-9*-002 litres or less
2208609100-91-002 litres or less
2208609200-92-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208609900-99-00More than 2 litres
220870**00-**-00In containers holding 2 litres or less
2208701000-10-00In containers holding 2 litres or less
2208702000-20-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208709000-90-00In containers holding more than 2 litres
220890**00-**-002 litres or less
2208901*00-1*-002 litres or less
2208901100-11-002 litres or less
2208901900-19-00More than 2 litres
2208903*00-3*-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208903300-33-002 litres or less
2208903400-34-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208903800-38-00More than 2 litres
2208904*00-4*-00Ouzo
2208904100-41-00Ouzo
2208904500-45-00Calvados
2208904600-46-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208904800-48-00Other
2208905*00-5*-00Tequila
2208905400-54-00Tequila
2208905500-55-00Bottled mixtures of beverages of an alcoholic strength by volume not exceeding 15%
2208905600-56-00Other
2208906*00-6*-00Other spirituous beverages
2208906900-69-00Other spirituous beverages
2208907*00-7*-00Distilled from fruit
2208907100-71-00Distilled from fruit
2208907500-75-00Tequila
2208907700-77-00Other
2208907800-78-00Other spirituous beverages
2208909*00-9*-002 litres or less
2208909100-91-002 litres or less
2208909900-99-00More than 2 litres
2209Vinegar and substitutes for vinegar obtained from acetic acid
220900**00-**-002 litres or less
2209001*00-1*-002 litres or less
2209001100-11-002 litres or less
2209001900-19-00More than 2 litres
2209009*00-9*-002 litres or less
2209009100-91-002 litres or less
2209009900-99-00More than 2 litres