| 22 | Beverages, spirits and vinegar |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, |
| 220110**00-**-00 | MINERAL WATERS AND AERATED WATERS |
| 2201101000-10-00 | MINERAL WATERS |
| 2201102000-20-00 | AERATED WATERS |
| 220190**00-**-00 | OTHER |
| 2201901000-10-00 | ORDINARY NATURAL WATERS |
| 2201909000-90-00 | OTHER WATERS |
| 2202 | Waters, including mineral waters and aerated waters, containing added |
| 220210**00-**-00 | WATER, INCLUDING MINERAL WATERS AND AERATED WATERS |
| 2202101000-10-00 | AERATED BEVERAGES |
| 2202109000-90-00 | OTHER WATERS |
| 2202910000-00-00 | NON ALCOHOLIC BEER |
| 220299**00-**-00 | OTHER |
| 2202991000-10-00 | BEVERAGES CONTAINING COCOA |
| 2202992000-20-00 | MALT BEVERAGES |
| 2202993000-30-00 | COCONUT WATER 9FLAVOURED) |
| 2202999000-90-00 | OTHER |
| 2203 | Beer made from malt. |
| 220300**00-**-00 | BEER MADE FROM MALT |
| 2203001000-10-00 | BEER |
| 2203002000-20-00 | STOUT |
| 2203009000-90-00 | OTHER BEER MADE FROM MALT |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than |
| 2204100000-00-00 | SPARKLING WINE |
| 2204210000-00-00 | IN CONTAINERS HOLDING 2 LITRES OR LESS |
| 2204220000-00-00 | IN CONTAINERS HOLDING MORE THAN 2 LITRES BUT NOT MORE THAN 10 LITRES |
| 220429**00-**-00 | OTHER |
| 2204291000-10-00 | GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY ADDITION OF ALCOHOL |
| 2204299000-90-00 | OTHER |
| 2204300000-00-00 | OTHER GRAPE MUST |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic |
| 2205100000-00-00 | IN CONTAINERS HOLDING 2 LITRES OR LESS |
| 2205900000-00-00 | OTHER |
| 2206 | Other fermented beverages (for example, cider, perry, mead); mixtures |
| 220600**00-**-00 | OTHER FERMENTED BEVERAGES, MIXTURES OF FERMENTED BEVERAGES |
| 2206001000-10-00 | SHANDY |
| 2206009000-90-00 | OTHER MIXTURES OF FERMENTED BEVERAGES & NON-ALCHOLIC BEVERAGES |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% |
| 2207101000-10-00 | BIO ETHANOL |
| 2207109000-90-00 | OTHER |
| 2207201000-10-00 | BIO ETHANOL |
| 2207209000-90-00 | OTHER |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less |
| 220820**00-**-00 | SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC |
| 2208201000-10-00 | BRANDY, IN BOTTLES OF A STRENGTH NOT EXCEEDING 46% VOL |
| 2208209000-90-00 | OTHER SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC. |
| 220830**00-**-00 | WHISKIES |
| 2208301000-10-00 | WHISKIES IN BOTTLES OF A STRENGTH NOT EXCEEDING 46% VOL |
| 2208309000-90-00 | OTHER |
| 220840**00-**-00 | RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS |
| 2208401000-10-00 | RUM AND OTHER SPIRITS IN BOTTLES OF A STRENGTH NOT EXCEEDING 46% VOL |
| 2208409000-90-00 | OTHER RUM AND SPIRITS OBTAINED BY DISTILLING FERMENTED SUGAR CANE PRODUCTS |
| 220850**00-**-00 | GIN AND GENEVA |
| 2208501000-10-00 | GIN AND GENEVA IN BOTTLES OF A STRENGTH NOT EXCEEDING 46% VOLUME |
| 2208509000-90-00 | OTHER GIN AND GENEVA |
| 2208600000-00-00 | VODKA |
| 2208700000-00-00 | LIQUEURS AND CORDIALS |
| 2208900000-00-00 | OTHER |
| 22089090**-90-** | OTHER CARBONATED ALCHOLIC BEVERAGE/DRINK |
| 2209 | Vinegar and substitutes for venigar obtained from acetic acid. |
| 2209000000-00-00 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID |