Loading

Current tariff classification

Schedule 3 - Section IV

Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 22 - Beverages, spirits and vinegar


 

  1. This Chapter does not cover:
    1. Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);
    2. Sea water (2501.00.00);
    3. Distilled or conductivity water or water of similar purity (2853);
    4. Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);
    5. Medicaments of 3003 or 3004; or
    6. 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 2202, "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

Subheading Note.

  1. For the purposes of 2204.10, "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 300kPa.

Additional Notes.

  1. For the purposes of this Chapter except for 2207, a reference to "alcoholic strength by volume" is a reference to the strength by volume of ethyl alcohol.
  2. For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20 ºC and in vacuum, the specific gravity of ethyl alcohol is 0.79067.
  3. For the purposes of this Chapter, except 2208.20, "grape wine" is a beverage that:
    1. has an alcoholic strength by volume exceeding 1.15% vol but not exceeding 22% vol; and
    2. is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.

    A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

  4. For the purposes of this Chapter, "grape wine product" is a grape wine-based beverage that:
    1. has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and
    2. if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B - complies with the following requirements:
      1. the ethyl alcohol must only be used to extract flavours from vegetable matter;
      2. the ethyl alcohol must be essential to the extraction process;
      3. the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.
  1. 4A. For the purposes of paragraph (a) of Additional Note 4, “wine” means:
    1. grape wine, as defined in Additional Note 3; or
    2. cider or perry, as defined in Additional Note 5; or
    3. fruit or vegetable wine, as defined in Additional Note 6; or
    4. mead, as defined in Additional Note 7; or
    5. sake, as defined in Additional Note 8.
    6.  

  2. 4B. For the purposes of this Chapter, “grape wine-based beverage” is a beverage that:
    1. is not grape wine, but contains at least 700 ml of grape wine per litre; and
    2. has not had added to it, at any time, any ethyl alcohol from any other source, except:
      1. grape spirit; or
      2. alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and
    3. has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.
  1. For the purposes of 2206.00.30, "cider or perry" is a beverage that:
    1. has an alcoholic strength by volume exceeding 1.15% vol; and
    2. is the product of the complete or partial fermentation of the juice or must of apples or pears; and
    3. has not had added to it, at any time, any ethyl alcohol from any other source; and
    4. has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.
  2. For the purposes of 2206.00.30 and 2206.00.4, "fruit or vegetable wine" is a beverage that:
    1. is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and
    2. has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and
    3. has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and
    4. has not had added to it, at any time, any liquor or substance that gives colour or flavour.
  3. For the purposes of 2206.00.30 and 2206.00.4, "mead" is a beverage that:
    1. has an alcoholic strength by volume exceeding 1.15% vol; and
    2. is the product of the complete or partial fermentation of honey; and
    3. has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and
    4. has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:
      1. herbs or spices added during or after the production;
      2. caramel added after the fermentation process is complete;
      3. fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.
  1. 7A. For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:
    1. the fruit or product has not been fermented; and
    2. the fruit or product is added before the fermentation process is complete; and
    3. after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and
    4. after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and
    5. after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.
  2. 7B. For the purposes of Additional Note 7A, if:
    1. a product derived from fruit is added; and
    2. the product contains concentrated fruit juice or concentrated fruit pulp;

    the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

  1. For the purposes of 2206.00.30, "sake" is a beverage that:
    1. has an alcoholic strength by volume exceeding 1.15% vol; and
    2. is the product of the complete or partial fermentation of rice; and
    3. has not had added to it, at any time, any ethyl alcohol from any other source; and
    4. has not had added to it, at any time, any liquor or substance that gives colour or flavour.
  2. For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, "beer" is a brewed beverage that:
    1. is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:
      1. whether the cereals are malted or unmalted; and
      2. whether or not the aqueous extract contains other sources of carbohydrates; and
    2. contains:
      1. hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or
      2. other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and
    3. contains not more than 4.0% by weight of sugars; and
    4. has not had added to it, at any time, artificial sweetener; and
    5. may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and
    6. may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.
  3. For the purposes of paragraph (c) of Additional Note 9, "sugar" means:
    1. monosaccharide; or
    2. disaccharide.
  4. For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.
  5. For the purposes of 2202.10.50, “formulated caffeinated beverage” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
Additional Note 12 operative 29 March 2021.
cial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
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 or vegetable juices of 2009
2203
Beer made from malt
2204
Wine of fresh grapes, including fortified wines; grape must other than that of 2009
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
2209
Vinegar and substitutes for vinegar obtained from acetic acid

Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:
2201.10.00 01 ..- Mineral waters and aerated watersFree View TCOs for 2201.10.00
2201.90.00 02 ..- OtherFree View TCOs for 2201.90.00

Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
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 2009:
2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10.50 01 L---Formulated caffeinated beverages, as defined in Additional Note 12 to this Chapter, containing at least 145 mg/L of caffeine5% DCS:4% DCT:5% View TCOs for 2202.10.50
2202.10.90 91 L--- Other5% DCS:4% DCT:5% View TCOs for 2202.10.90
2202.9 - Other:
2202.91.00 05 L-- Non-alcoholic beer5% DCS:4% DCT:5% View TCOs for 2202.91.00
2202.99.00 06 L-- Other5% DCS:4% DCT:5% View TCOs for 2202.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#
Tariff concession orders
2203BEER MADE FROM MALT:
2203.00.20 10 L--- Having an alcoholic strength by volume not exceeding 1.15% volFree View TCOs for 2203.00.20
2203.00.6--- Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container not exceeding 48 L: View TCOs for 2203.00.6
              
2203.00.63
01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.63

2203.00.64
01 L al and L---- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.64

2203.00.65
01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.65
       
2203.00.66
01 L al and L---- Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.66

2203.00.67
01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.66
           2203.00.69 21 L al and L---- Other $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.69
2203.00.7--- Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container exceeding 48 L: View TCOs for 2203.00.7
2203.00.71 30 L al and L---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.71
2203.00.72 40 L al and L---- Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.72
2203.00.79 50 L al and L---- Other $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2203.00.79
2203.00.9--- Other: View TCOs for 2203.00.9
2203.00.91 17 L al and L---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2203.00.91
2203.00.99 18 L al and L---- Other $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2203.00.99
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2204WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009:
2204.10- Sparkling wine: View TCOs for 2204.10
2204.10.2--- In which the natural effervescence is produced solely by secondary fermentation in the bottle: View TCOs for 2204.10.2
2204.10.21 21 L---- Having an alcoholic strength by volume not exceeding 1.15% vol5%
DCS:4%
DCT:5%
View TCOs for 2204.10.21
2204.10.22 22 L---- Grape wine as defined in Additional Note 3 to this Chapter   5%
DCS:4%
DCT:5%
View TCOs for 2204.10.22
2204.10.23 23 L al and L---- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol 
View TCOs for 2204.10.23
2204.10.29 29 L al and L---- Other 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol 
View TCOs for 2204.10.29
2204.10.8--- Other: View TCOs for 2204.10.8
2204.10.81 41 L---- Having an alcoholic strength by volume not exceeding 1.15% vol5% View TCOs for 2204.10.81
2204.10.82 42 L---- Grape wine as defined in Additional Note 3 to this Chapter5% View TCOs for 2204.10.82
2204.10.83 43 L al and L---- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.10.83
2204.10.89 49 L al and L---- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.10.89
2204.2- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21-- In containers holding 2 L or less: View TCOs for 2204.21
2204.21.10 54 L--- Goods, as follows:
  1. having an alcoholic strength by volume not exceeding 1.15% vol;
  2. grape must, not potable
5% View TCOs for 2204.21.10
2204.21.20--- Grape wine as defined in Additional Note 3 to this Chapter5% View TCOs for 2204.21.20
75 L White table wine
76 L Red table wine
77 L Other
2204.21.30 50 L al and L--- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.21.30
2204.21.90 83 L al and L--- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.21.90
2204.22-- In containers holding more than 2 L but not more than 10 L: View TCOs for 2204.22
2204.22.10 01 L--- Goods, as follows:
  1. having an alcoholic strength by volume not exceeding 1.15% vol;
  2. grape must, not potable
5% View TCOs for 2204.22.10
2204.22.20 02 L--- Grape wine as defined in Additional Note 3 to this Chapter5% View TCOs for 2204.22.20
2204.22.30 03 L al and L--- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.22.30
2204.22.90 09 L al and L--- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.22.90
2204.29-- Other: View TCOs for 2204.29
2204.29.10 16 L--- Goods, as follows:
  1. having an alcoholic strength by volume not exceeding 1.15% vol;
  2. grape must, not potable
5% View TCOs for 2204.29.10
2204.29.20 17 L--- Grape wine as defined in Additional Note 3 to this Chapter5% View TCOs for 2204.29.20
2204.29.30 32 L al and L--- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.29.30
2204.29.90 44 L al and L--- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2204.29.90
2204.30- Other grape must: View TCOs for 2204.30
2204.30.10 50 L--- Grape wine as defined in Additional Note 3 to this Chapter5% View TCOs for 2204.30.10
2204.30.90 60 L--- Other5% View TCOs for 2204.30.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2205VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES:
2205.10- In containers holding 2 L or less: View TCOs for 2205.10
2205.10.10 20 L--- Having an alcoholic strength by volume not exceeding 1.15% vol5% View TCOs for 2205.10.10
2205.10.20 25 L--- Grape wine product as defined in Additional Note 4 to this Chapter5% View TCOs for 2205.10.20
2205.10.30 30 L al and L --- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2205.10.30
2205.10.90 40 L al and L --- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2205.10.90
2205.90- Other: View TCOs for 2205.90
2205.90.10 11 L--- Having an alcoholic strength by volume not exceeding 1.15% vol5% View TCOs for 2205.90.10
2205.90.20 12 L--- Grape wine product as defined in Additional Note 4 to this Chapter5% View TCOs for 2205.90.20
2205.90.30 13 L al and L --- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG/SG: $88.91/L of alcohol View TCOs for 2205.90.30
2205.90.90 14 L al and L --- Other 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2205.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
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:
2206.00.1 --- Grape wine-based beverages: (a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter: View TCOs for 2206.00.1
2206.00.13 22 L al and L ---- Having an alcoholic strength by volume not exceeding 10% vol $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2206.00.13
2206.00.14 23 L al and L ---- Having an alcoholic strength by volume exceeding 10% vol $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2206.00.14
2206.00.2--- Grape wine-based beverages:
  1. that are not goods of 2205; and
  2. to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and
  3. that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter:
View TCOs for 2206.00.2
2206.00.21 25 L al and L ---- Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol
View TCOs for 2206.00.21
2206.00.22 26 L al and L ---- Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol
View TCOs for 2206.00.22
2206.00.23 27 L al and L ---- Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol 5%, and $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol DCS:3%, and $88.91/L of alcohol View TCOs for 2206.00.23
2206.00.24 28 L al and L ---- Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2206.00.24
2206.00.30 24 L
    --- Beverages, as follows:
  1. grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208;
  2. grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208;
  3. cider or perry as defined in Additional Note 5 to this Chapter;
  4. fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;
  5. mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;
  6. sake as defined in Additional Note 8 to this Chapter
Free View TCOs for 2206.00.30
2206.00.4
    --- Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows:
  1. grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204;
  2. grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205;
  3. fruit or vegetable wine as defined in Additional Note 6 to this Chapter;
  4. mead as defined in Additional Note 7 to this Chapter:
View TCOs for 2206.00.4
2206.00.41 29 L al and L ---- Containing goods which, if imported separately, would be classified in 2207 5%
DCS:4%
DCT:5%
View TCOs for 2206.00.41
2206.00.42 30 L al and L ---- Containing goods which, if imported separately, would be classified in 2208 5%
DCS:3%
View TCOs for 2206.00.42
2206.00.5--- Beverages, NSA, containing goods which, if imported separately, would be classified in 2207: View TCOs for 2206.00.5
2206.00.51 45 L al and L ---- Having an alcoholic strength by volume not exceeding 1.15% vol 5% DCS:4% DCT:5% View TCOs for 2206.00.51
2206.00.52 46 L al and L ---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol
View TCOs for 2206.00.52
2206.00.59 47 L al and L ---- Other 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol
View TCOs for 2206.00.59
2206.00.6--- Beverages, NSA, containing goods which, if imported separately, would be classified in 2208: View TCOs for 2206.00.6
2206.00.61 50 L al and L ---- Having an alcoholic strength by volume not exceeding 1.15% vol 5% DCS:3% View TCOs for 2206.00.61
2206.00.62 51 L al and L---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2206.00.62
2206.00.69 52 L al and L---- Other 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2206.00.69
2206.00.7--- Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container not exceeding 48 L, NSA: View TCOs for 2206.00.7
2206.00.71 01 L---- Having an alcoholic strength by volume not exceeding 1.15% volFree View TCOs for 2206.00.71

2206.00.72
01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.72
2206.00.73 01 L al and L---- Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.73
2206.00.76 01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG/SG: $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.76
2206.00.77 01 L al and L---- Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.77
2206.00.78 01 L al and L---- In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.78
2206.00.79 01 L al and L---- Other $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 View TCOs for 2206.00.79
2206.00.8--- Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container exceeding 48 L, NSA: View TCOs for 2206.00.8
2206.00.81 30 L---- Having an alcoholic strength by volume not exceeding 1.15% volFree View TCOs for 2206.00.81
2206.00.82 35 L al and L---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG:
$9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
View TCOs for 2206.00.82
2206.00.83 40 L al and L---- Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG:
$28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
View TCOs for 2206.00.83
2206.00.89 50 L al and L---- Other $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG:
$36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
View TCOs for 2206.00.89
2206.00.9--- Other: View TCOs for 2206.00.9
2206.00.91 60 L---- Having an alcoholic strength by volume not exceeding 1.15% volFree View TCOs for 2206.00.91
2206.00.92 61 L al and L---- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2206.00.92
2206.00.99 62 L al and L---- Other $88.91/L of alcohol NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol View TCOs for 2206.00.99
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2207UNDENATURED 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 07 L al - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:4%, and $88.91/L of alcohol
DCT:5%, and $88.91/L of alcohol
View TCOs for 2207.10.00
2207.20- Ethyl alcohol and other spirits, denatured, of any strength:
2207.20.10 41 L--- Ethanol for use as fuel in an internal combustion engine 5%, and $0.433/L
NZ/PG/FI/DC/LDC/SG: $0.433/L
DCS:4%, and $0.433/L
DCT:5%, and $0.433/L
View TCOs for 2207.20.10
2207.20.90 42 L--- Other 5%
DCS:4%
DCT:5%
View TCOs for 2207.20.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2208UNDENATURED 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: View TCOs for 2208.20
2208.20.10 --- Brandy made wholly from grape wine 5%, and $83.04/L of alcohol
NZ/PG/FI/DC/LDC/SG: $83.04/L of alcohol
DCS:3%, and $83.04/L of alcohol
View TCOs for 2208.20.10
75 L al Packaged in bond in containers less than 5 litres
76 L al Packaged overseas in containers less than 5 litres
77 L al Other
2208.20.90 74 L al --- Other 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.20.90
2208.30.00- Whiskies 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
49 L al Having an alcoholic strength by volume not exceeding 57% vol
75 L al Other
2208.40.00- Rum and other spirits obtained by distilling fermented sugar-cane products 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.40.00
52 L al Having an alcoholic strength by volume not exceeding 57% vol
76 L al Other
2208.50.00 57 L al - Gin and Geneva 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.50.00
2208.60.00 68 L al - Vodka
5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.60.00
2208.70.00 76 L al - Liqueurs and cordials 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.70.00
2208.90- Other: View TCOs for 2208.90
2208.90.10 30 L al --- Having an alcoholic strength by volume not exceeding 1.15% vol 5%
DCS:3%
View TCOs for 2208.90.10
2208.90.20--- Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.90.20
35 L al Bitters
Other:
36 L al .Distilled alcoholic beverages
37 L al .Spirituous beverages
2208.90.90--- Other 5%, and $88.91/L of alcohol
NZ/PG/FI/DC/LDC/SG: $88.91/L of alcohol
DCS:3%, and $88.91/L of alcohol
View TCOs for 2208.90.90
Having an alcoholic strength by volume exceeding 10% vol but not exceeding 57% vol:
41 L al .Bitters
.Other:
42 L al ..Distilled alcoholic beverages
43 L al ..Spirituous beverages
44 L al Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2209.00.00 34 LVINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACIDFree View TCOs for 2209.00.00
   
Footnote

V.12

Operative 2/8/2021
    

When quoting this tariff subheading on an Import Declaration, the Rate Number 001 must be quoted on that Import Declaration.

Litres of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15.

Litres of alcohol calculated on the total alcohol content of the goods.


# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG ​​rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.