Part Part 22 - Customs Tariff Act 1987

Part 22

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Chapter 22

Beverages, spirits and vinegar

(a) Sea water (2501.00.00);

(b) Distilled or conductivity water or water of similar purity (2851.00.00);

(d) Medicaments of 3003 or 3004; or

(e) 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.

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 300 kpa.

l.- For the purposes of this Chapter, the volume of alcohol contained in goods shall be determined at a temperature of 20°C.

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°C and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.

2201	WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:
2201.10.00	- Mineral waters and aerated waters	2%
2201.90.00	-Other	2%
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:

2202.10.00	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	15%DC:10%
2202.90.00	-Other	15%DC:10%
2203	BEER MADE FROM MALT:
2203.00.1

2204.21.19	----Other	$0.65/L DC:$0.65/L, less 5%
2204.21.2	---Wine, NSA, of an alcoholic strength by volume not exceeding 20% vol:
2204.21.21	----Of an alcoholic strength by volume exceeding 1.15% vol	11%, and $0.25/LDC:6%, and $0.25/L
2204.21.29	----Other	$0.25/L DC:$0.25/L, less 5%
2204.21.30	---Wine, NSA	11%, and $0.70/L NZ:$0.21/L DC:6%, and $0.70/L
	From 1 July 1988	11%, and $0.70/LDC:6%, and $0.70/L
2204.21.90	---Other	$0.70/L NZ:$0.21/L DC:$0.70/L, less 5%
	From 1 July 1988	$0.70/L DC:$0.70/L, less 5%
2204.29	- - Other:
2204.29.1	---Wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 140 kpa:
2204.29.11	----Of an alcoholic strength by volume exceeding 1.15% vol	13%, and $0.65/LDC:8%, and $0.65/L
2204.29.19	----Other	$0.65/L DC:$0.65/L, less 5%
2204.29.2	---Wine, NSA, of an alcoholic strength by volume exceeding 1.15% vol but not exceeding 20% vol:
2204.29.21	----In containers holding less than 5 L	11%, and $0.25/LDC:6%, and $0.25/L
2204.29.29	----Other	16%, and $0.40/LDC: 11%, and $0.40/L
2204.29.3	---Wine of an alcoholic strength by volume not exceeding 1.15% vol:

2204.29.31	----In containers holding less than 5 L	$0.25/LDC;$0.25/L,less 5%
2204.29.39	----Other	$0.40/L DC:$0.40/L, less 5%
2204.29.40	---Wine, NSA	11%, and $0.70/L NZ:$0.21/L DC:6%, and $0.70/L
	From 1 July 1988	11%, and $0.70/LDC:6%, and $0.70/L
2204.29.90	---Other	$0.70/L NZ:$0.21/LDC:$0.70/L,less 5%
	From 1 July 1988	$0.70/L DC:$0.70/L, less 5%
2204.30.00	- Other grape must	20%DC: 15%
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 exceeding 1.15% vol	12%, and $0.25/L DC:7%, and $0.25/L
2205.10.90	---Other	$0.25/L DC:$0.25/L, less 5%
2205.90	- Other:
2205.90.10	---Of an alcoholic strength by volume exceeding 1.15% vol	12%, and $0.25/L DC:7%, and $0.25/L
2205.90.90	---Other	$0.25/L DC:$0.25/L, less 5%
2206	OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD):
2206.00.10	---Cider of an alcoholic strength by volume exceeding 1.15% vol	23%, and $0.30/L DC: 18%, and $0.30/L
2206.00.90	---Other	$0.30/L DC:$0.30/L, less 5%

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	10%, and $25.49/L of alcohol NZ:$25.49/L of alcohol PNG:$25.49/L of alcohol FI:$25.49/L of alcoholDC:5%, and $25.49/L of alcohol
2207.20.00	- Ethyl alcohol and other spirits, denatured, of any strength	10%, and $25.49/L of alcohol NZ:$25.49/L of alcohol PNG:$25.49/L of alcohol FI:$25.49/L of alcoholDC:5%, and $25.49/L of alcohol
2208	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES; COMPOUND ALCOHOLIC PREPARATIONS OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES:
2208.10	- Compound alcoholic preparations of a kind used for the manufacture of beverages:
2208.10.10	---Preparations known as “Angostura aromatic bitters”	Free
2208.10.90	---Other	15%DC:10%
2208.20	- Spirits obtained by distilling grape wine or grape marc:
2208.20.1	---Brandy made wholly from grape wine:
2208.20.11	----Of an alcoholic strength by volume not exceeding 57% vol	$22.39/L of alcohol NZ:$21.19/L of alcohol PNG:$21.19/L of alcohol FL:$21.19/L of alcohol DC:$22.39/L of alcohol, less 5%; or, if higher, $21.19/L of alcohol

2208.20.19	----Other	$21.39/L of alcohol NZ:$21.19/L of alcohol PNG:$21.19/L of alcohol FI:$21.19/L of alcohol DC:$21.39/L of alcohol, less 5%; or, if higher, $21.19/L of alcohol
2208.20.9	---Other:
2208.20.91	----Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83 of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.20.99	----Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.30	- Whiskies:
2208.30.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol,

		less 5%; or, if higher, $24.83/L of alcohol
2208.30.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.40	- Rum and tafia:
2208.40.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.40.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.50	- Gin and Geneva:
2208.50.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol

		FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.50.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.90	- Other:
2208.90.10	---Of an alcoholic strength by volume not exceeding 57% vol	$26.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$26.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2208.90.90	---Other	$25.33/L of alcohol NZ:$24.83/L of alcohol PNG:$24.83/L of alcohol FI:$24.83/L of alcohol DC:$25.33/L of alcohol, less 5%; or, if higher, $24.83/L of alcohol
2209.00.00	VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID	2%