Chương 22 — Đồ uống, rượu và giấm

Beverages, spirits and vinegar

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Chú giải chương 22

Xem chú giải chương 22

Tiếng Việt · English

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 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 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 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 bars.

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Danh mục mã hàng

Danh mục mã hàng: Chương 22 — Đồ uống, rượu và giấm
MãMô tảĐVTNK ưu đãi
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
2201.10 - Mineral waters and aerated waters:
2201.10.10 - - Mineral waters lít/kg 35%
2201.10.20 - - Aerated waters lít/kg 35%
2201.90 - Other:
2201.90.10 - - Ice and snow lít/kg 40%
2201.90.90 - - Other lít/kg 40%
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 20.09
2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10.20 - - Energy drink whether or not aerated lít/kg 35%
2202.10.30 - - Other sparkling mineral waters or aerated waters, flavoured lít/kg 35%
2202.10.90 - - Other lít/kg 35%
- Other:
2202.91.00 - - Non-alcoholic beer lít/kg 20%
2202.99 - - Other:
2202.99.10 - - - Flavoured UHT milk based drinks lít/kg 30%
2202.99.20 - - - Soya milk drinks lít/kg 30%
2202.99.30 - - - Coconut water based drinks lít/kg 30%
2202.99.40 - - - Coffee based drinks or coffee flavoured drinks lít/kg 20%
2202.99.50 - - - Other non-aerated beverages ready for immediate consumption without dilution lít/kg 30%
2202.99.90 - - - Other lít/kg 20%
2203 Beer made from malt
- Stout or porter:
2203.00.11 - - Of an alcoholic strength by volume not exceeding 5.8% vol. lít/kg 35%
2203.00.19 - - Other lít/kg 35%
- Other, including ale:
2203.00.91 - - Of an alcoholic strength by volume not exceeding 5.8% vol. lít/kg 35%
2203.00.99 - - Other lít/kg 35%
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
2204.10.00 - Sparkling wine lít/kg 50%
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21 - - In containers holding 2 l or less:
- - - Wine:
2204.21.11 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.21.13 - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. lít/kg 50%
2204.21.14 - - - - Of an alcoholic strength by volume exceeding 23% vol. lít/kg 50%
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21.21 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.21.22 - - - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2204.22 - - In containers holding more than 2 l but not more than 10 l:
- - - Wine:
2204.22.11 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.22.12 - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. lít/kg 50%
2204.22.13 - - - - Of an alcoholic strength by volume exceeding 23% vol. lít/kg 50%
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.22.21 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.22.22 - - - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2204.29 - - Other:
- - - Wine:
2204.29.11 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.29.12 - - - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.29.21 - - - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.29.22 - - - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2204.30 - Other grape must:
2204.30.10 - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2204.30.20 - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2205.10 - In containers holding 2 l or less:
2205.10.10 - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2205.10.20 - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2205.90 - Other:
2205.90.10 - - Of an alcoholic strength by volume not exceeding 15% vol. lít/kg 50%
2205.90.20 - - Of an alcoholic strength by volume exceeding 15% vol. lít/kg 50%
2206 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
2206.00.10 - Cider or perry lít/kg 55%
2206.00.20 - Saké lít/kg 55%
- Coconut palm toddy:
2206.00.31 - - In container holding 2 l or less lít/kg 55%
2206.00.39 - - Other lít/kg 55%
- Shandy:
2206.00.41 - - Of an alcoholic strength by volume not exceeding 1.14% vol. lít/kg 55%
2206.00.49 - - Other lít/kg 55%
2206.00.50 - Mead lít/kg 55%
2206.00.60 - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes lít/kg 55%
- Other:
2206.00.91 - - Other rice wine (including medicated rice wine) lít/kg 55%
2206.00.99 - - Other lít/kg 55%
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
2207.10.00 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher lít/kg 40%
2207.20 - Ethyl alcohol and other spirits, denatured, of any strength:
- - Denatured ethyl alcohol, including methylated spirits:
2207.20.11 - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol. lít/kg 5%
2207.20.19 - - - Other lít/kg 5%
2207.20.90 - - Other lít/kg 40%
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
2208.20 - Spirits obtained by distilling grape wine or grape marc:
2208.20.50 - - Brandy lít/kg 45%
2208.20.90 - - Other lít/kg 45%
2208.30 - Whiskies:
2208.30.10 - - In containers holding more than 5 l lít/kg 45%
2208.30.90 - - Other lít/kg 45%
2208.40.00 - Rum and other spirits obtained by distilling fermented sugar-cane products lít/kg 45%
2208.50.00 - Gin and Geneva lít/kg 45%
2208.60.00 - Vodka lít/kg 45%
2208.70 - Liqueurs and cordials:
2208.70.10 - - Of an alcoholic strength by volume not exceeding 57% vol. lít/kg 45%
2208.70.90 - - Other lít/kg 45%
2208.90 - Other:
2208.90.10 - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. lít/kg 45%
2208.90.20 - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. lít/kg 45%
2208.90.30 - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. lít/kg 45%
2208.90.40 - - Other samsu of an alcoholic strength by volume exceeding 40% vol. lít/kg 45%
2208.90.50 - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. lít/kg 45%
2208.90.60 - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. lít/kg 45%
2208.90.70 - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. lít/kg 45%
2208.90.80 - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. lít/kg 45%
- - Other:
2208.90.91 - - - Of an alcoholic strength by volume not exceeding 1.14% vol. lít/kg 45%
2208.90.99 - - - Other lít/kg 45%
2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid lít/kg 20%