CTHRepealedAct
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);
(c) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);
(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 | ---Of an alcoholic strength by volume exceeding 1.15% vol: | |
| 2203.00.11 | ----Of an alcoholic strength by volume not exceeding 3.8% vol | $0.73454/LNZ:$0.70754/LPNG:$0.70754/LFI:$0.70754/LDC:$0.73454/L, less 5%; or, if higher, $0.70754/L |
| 2203.00.19 | ----Other | $0.83213/LNZ:$0.80513/LPNG:$0.80513/LFI.$0.80513/LDC:$0.83213/L, less 5%; or, if higher, $0.80513/L |
| 2203.00.90 | ---Other | 37%DC:32% |
| 2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009: | |
| 2204.10 | - Sparkling wine: | |
| 2204.10.10 | ---In which the natural effervescence is produced solely by secondary fermentation in the bottle | 11%, and$0.48/LDC:6%, and$0.48/L |
| 2204.10.9 | ---Other: | |
| 2204.10.91 | ----Of an alcoholic strength by volume exceeding 1.15% vol. | 13%, and $0.65/LDC:8%, and$0.65/L |
| 2204.10.99 | ----Other | $0.65/L DC:$0.65/L, less 5% |
| 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: | |
| 2204.21.1 | ---Wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 140 kpa: | |
| 2204.21.11 | ----Of an alcoholic strength by volume exceeding 1.15% vol | 13%, and $0.65/LDC:8%, and$0.65/L |
| 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% |