Section IV · Foodstuffs, Beverages & Tobacco · Chapter 22
Beverages, spirits and vinegar
About chapter 22
Chapter 22 covers beverages, spirits and vinegar: water, juice, beer, wine, spirits and ethyl alcohol. Alcohol content and the type of base ingredient (grape, grain, fruit) are the key factors separating subheadings, and this chapter typically carries excise duty on top of the standard import tariff.
Classification tip: Alcoholic beverages usually attract excise tax in addition to customs duty: budget for both, not just the HS code's headline tariff rate.
24 six-digit codes
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
2 codes2201.10Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other sweetening matter nor flavoured)2201.90Waters; other than mineral and aerated, (not containing added sugar or other sweetening matter nor flavoured), ice and snow
Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009
3 codes2202.10Waters; including mineral and aerated, containing added sugar or other sweetening matter or flavoured2202.91Non-alcoholic beverages; non-alcoholic beer2202.99Non-alcoholic beverages; other than non-alcoholic beer, n.e.c. in item no. 2202.10, not including fruit, nut or vegetable juices of heading no. 2009
Beer made from malt
1 code2203.00Beer; made from malt
Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009
5 codes2204.10Wine; sparkling2204.21Wine; still, in containers holding 2 litres or less2204.22Wine; still, in containers holding more than 2 litres but not more than 10 litres2204.29Wine; still, in containers holding more than 10 litres2204.30Grape must; n.e.c. in heading no. 2009, n.e.c. in item no. 2204.2
Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances
2 codes2205.10Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding 2 litres or less2205.90Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding more than 2 litres
Fermented beverages, n.e.c. in chapter 22; (e.g. cider, perry, mead, sake)
1 code2206.00Beverages, fermented; (e.g. cider, perry, mead, sake)
Ethyl alcohol, undenatured; of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
2 codes2207.10Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or higher2207.20Ethyl alcohol and other spirits; denatured, of any strength
Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages
7 codes2208.20Spirits obtained by distilling grape wine or grape marc2208.30Whiskies2208.40Rum and other spirits obtained by distilling fermented sugar-cane products2208.50Gin and geneva2208.60Vodka2208.70Liqueurs and cordials2208.90Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208
Vinegar and substitutes for vinegar obtained from acetic acid
1 code2209.00Vinegar and substitutes for vinegar; obtained from acetic acid
More chapters in section IV: Foodstuffs, Beverages & Tobacco
- 16Meat, fish, crustaceans, molluscs or other…
- 17Sugars and sugar confectionery
- 18Cocoa and cocoa preparations
- 19Preparations of cereals, flour, starch or…
- 20Preparations of vegetables, fruit, nuts or…
- 21Miscellaneous edible preparations
- 23Food industries, residues and wastes thereof
- 24Tobacco and manufactured tobacco substitutes
Codes and descriptions follow the WCO six-digit Harmonized System nomenclature. National tariff schedules extend these to 8–13 digits and set the actual duty rate, so confirm the full code for your destination country with your customs broker before filing. To copy a code, hover a row and use the copy button; every code has 2201-style dot notation ready for your commercial invoice.
Chapter 22 FAQ
What does HS code chapter 22 cover?
Chapter 22 of the Harmonized System covers: beverages, spirits and vinegar. It belongs to section IV (Foodstuffs, Beverages & Tobacco) and contains 9 four-digit headings, 2201–2209.
How many HS codes are in chapter 22?
Chapter 22 contains 9 four-digit headings and 24 six-digit subheadings. Countries subdivide these further (8–13 digits) in their national tariff schedules, so the full national count is larger.
Is HS code 2201 the same in every country?
Yes. The six-digit level of every code in this chapter is harmonised by the World Customs Organization and identical in all member countries. Digits beyond the sixth (for example the US 10-digit HTS or the EU 8-digit CN) are national and set the actual duty rate.
How do I choose the right code within chapter 22?
Work from the four-digit heading down: pick the heading that best matches your product, then the six-digit subheading that matches its material, form or processing. If two codes seem to fit, customs rules (the General Rules of Interpretation) decide, and when in doubt, confirm with your customs broker before filing.