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22

Official Chapter Guide

Beverages and spirits classified by alcohol content and purpose, including wines, fortified juices, and vinegars.

Tariff Landscape

Duty Overview

  • Most products are subject to duties, additional to internal-revenue taxes.
  • Duty rates tied to alcoholic proof; can vary significantly.
  • Potential for ADD/CVD on certain types of wines or beverages, depending on origin.

Legal Implications

  • Duties on distilled spirits adjusted if transferred under bonded premises provisions.
  • Special tariff considerations for fortified products imported in concentrated form.

Classification Strategy

Common Mistakes

  • Misclassifying culinary-prepared products due to alcohol content.
  • Confusing non-alcoholic and low-alcohol beverages under incorrect headings.
  • Mistaking beverage bases (chapter 21) for chapter 22 products.

Complex Areas

  • Determining proper heading for fortified juices, based on concentration.
  • Applying correct tariffs for alcoholic strength variances.
  • Different definitions and standards across categories (e.g., effervescent vs sparkling wines).

Legal Framework

Executive Summary

Exclusions

  • Culinary-prepared, non-beverage products except heading 2209
  • Sea water (heading 2501)
  • Distilled or purified water (heading 2853)
  • Acetic acid over 10% concentration (heading 2915)
  • Medicaments (headings 3003 or 3004)
  • Perfumery or toilet preparations (chapter 33)

Definitions

  • Alcoholic strength by volume is standardized at 20°C
  • "Non-alcoholic beverages" are those with alcohol content not exceeding 0.5%
  • "Sparkling wine" has a pressure of at least 3 bars at 20°C
  • "Effervescent wine" includes wines with over 0.392g carbon dioxide per 100ml
  • Proof liter defined for duties as 50% alcohol by volume at 15.56°C
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