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Tolltariffen

C H A P T E R   2 2



Beverages, spirits and vinegar


Notes.

1. This Chapter does not cover :
  a. Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
  b. Sea water (heading 25.01);
  c. Distilled or conductivity water or water of similar purity (heading 28.53);
  d. Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);
  e. Medicaments of heading 30.03 or 30.04; or
  f. Perfumery or toilet preparations (Chapter 33).
2. For the purpose of this Chapter and of Chapters 20 and 21, the "alcoholic strenght by volume" shall be determined at a temperature of 20 °C.
3. For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. 
 
Subheading note.
1. For the purposes of subheading 22.04.1001 and 22.04.1009, 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 bars.

Import- and export-regulations Number Item Rate in pct. or in kr pr. kg Quantity References
Ordinary Trade agreements

N 22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

 
.1000
-  
Mineral waters and aerated waters
0 kg,liter
-  
Other :
.9001
- -  
Drinking water, put up for retail sale
0 kg,liter
.9009
- -  
Other
0 kg,liter

N 22.02

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.

 
.1000
-  
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
0 kg,liter
-  
Other :
.9100
- -  
Non-alcoholic beer
0 kg,liter
- -  

Other :

.9910
- - -  
Non-alcoholic wines
0 kg,liter
.9920
- - -  
Non-alcoholic beverages with a basis of milk or milk proteins
22,44 kg,liter
- - -  
Other :
.9991
- - - -  
Milk substitutes based on cereals or soya
2,50 FO,IL,MX: 1,50 kg,liter
 
AL,CA,CL,CO,
EFTA,EG,EU,EØS,
G+,GCC,GE,GSP,
HK,KR,MA,PE,PH,
PS,RS,SACU,TR,
TN,UA: 0
 
.9999
- - - -  
Other
2,50 FO,IL,MX: 1,50 kg,liter
 
AL,CA,CL,CO,
EFTA,EG,EU,EØS,
G+,GCC,GE,GSP,
HK,JO,KR,MA,PE,
PH,PS,RS,SACU,
TR,TN,UA: 0
 

N

22.03

Beer made from malt.

 
.0010
-  
With an alcoholic strength by volume exceeding 0,5 %, but not exceeding 0,7 % by volume
1,28 AL,BA,CA,CL,CO, kg,liter
  pr.liter
CR,EFTA,EØS,G+,
GCC,GE,GSP,HK,
IL,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 
.0020
-  

With an alcoholic strength by volume exceeding 0,7 %, but not exceeding 2,75 % by volume

1,28 AL,BA,CA,CL,CO, kg,liter
  pr.liter
CR,EFTA,EØS,G+,
GCC,GE,GSP,HK,
IL,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 
.0030
-  

With an alcoholic strength by volume exceeding 2,75 %, but not exceeding 3,75 % by volume

1,28 AL,BA,CA,CL,CO, kg,liter
  pr.liter
CR,EFTA,EØS,G+,
GCC,GE,GSP,HK,
IL,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 
.0040
-  

With an alcoholic strength by volume exceeding 3,75 %, but not exceeding 4,75 % by volume

1,28 AL,BA,CA,CL,CO, kg,liter
  pr.liter
CR,EFTA,EØS,G+,
GCC,GE,GSP,HK,
IL,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 
.0090
-  
Other
1,28 AL,BA,CA,CL,CO, kg,liter
  pr.liter
CR,EFTA,EØS,G+,
GCC,GE,GSP,HK,
IL,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 

N 22.04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

 
-  
Sparkling wine :
.1001
- -   Of an alcoholic strength by volume not exceeding 2,5 %
0 kg,liter
.1009
- -  
Other
0 kg,liter
-  
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :
- -  
In containers holding 2 l or less :
.2101
- - -   Of an alcoholic strength by volume not exceeding 2,5 %
0 kg,liter
.2109
- - -  
Other
0 kg,liter
- -  

In containers holding more than 2 l but not more than 10 l

.2201
- - -  

Of an alcoholic strength by volume not exceeding 2.5 % vol.

0 kg,liter
.2209
- - -  

Other

0 kg,liter
- -  
Other :
.2901
- - -   Of an alcoholic strength by volume not exceeding 2,5 %
0 kg,liter
.2909
- - -  
Other
0 kg,liter
-  
Other grape must :
- -  
Of an alcoholic strength by volume
not exceeding 2,5 % :
.3002
- - -  
In fermentation or with fermentation arrested otherwise than by the addition of alcohol
0 kg,liter
.3003
- - -  
Other
0 kg,liter
- -  
Other :
.3004
- - -  
In fermentation or with fermentation arrested otherwise than by the addition of alcohol
0 kg,liter
.3009
- - -  
Other
0 kg,liter

N 22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

 
-   In containers holding 2 l or less :
.1001
- -   Of an alcoholic strength by volume not exceeding 2,5 %
0 kg,liter
.1009
- -  
Other
0 kg,liter
-  
Other :
.9001
- -   Of an alcoholic strength by volume not exceeding 2,5 %
0 kg,liter
.9009
- -  
Other
0 kg,liter

N 22.06

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.

 
.0002
-  
With an alcoholic strength by volume exceeding 0,5 %, but not exceeding 0,7 % by volume
0 kg,liter
.0003
-  
With an alcoholic strength by volume exceeding 0,7 %, but not exceeding 2,5 % by volume
0 kg,liter
.0009
-  
Other
0 kg,liter

22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

 
-  
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher :
- -  
For the manufacture of beverages :
.1011
- - -  
Not containing spirits obtained from potatoes
12,17 CO,PE,SACU: 10,95 kg,liter
.1019
- - -  
Other
12,17 CO,PE,SACU: 10,95 kg,liter
.1090
- -  
Other
0 kg,liter
.2000
-  
Ethyl alcohol and other spirits, denatured, of any strength
0 kg,liter

N

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.

 
.2000
-  
Spirits obtained by distilling grape wine or grape marc
0 kg,liter
.3000
-  
Whiskies
0 kg,liter
.4000
-  
Rum and other spirits obtained by distilling fermented sugar-cane products
0 kg,liter
.5000
-  
Gin and Geneva
0 kg,liter
.6000
-  
Vodka
0 kg,liter
.7000
-  
Liqueurs and cordials
0 kg,liter
-  
Other :
.9003
- -  
Aquavit (distilled spirits flavoured with cumin seeds)
0 kg,liter
.9009
- -  
Other
0 kg,liter

22.09

 

 

N

.0000
 
Vinegar and substitutes for vinegar obtained from acetic acid.
0 kg,liter