Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
22.01		Waters including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavured; ice and snow.
	2201.10	- Mineral waters and aerated waters	10	110	0		/
	2201.90	- Other	10	110	0		/
22.02		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 heading No. 20.09
	2202.10	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	10	110	0		/
	2202.90	- Other	10	110	0		/
22.03	2203.00	Beer made from malt.	30	110	0		/
22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09.
	2204.10	- Sparkling wine	30	90	0		/
		- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
	2204.21	-- In containers holding 21 or less	30	90	0		/
	2204.29	-- Other	30	90	0		/
	2204.30	- Other grape must					/

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
	2205.10	- In containers holding 21 or less	30	90	0		/
	2205.90	- Other	30	90	0		/
22.06	2206.00	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.	30	90	0		/
22.07		Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any stength.				@
	2207.10	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher	30	90	0		/
	2207.20	- Ethyl alcohol and other spirits, denatured, of any strength	30	90	0		/
22.08		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	30	90	0		/
	2208.30	- Whiskies	30	90	0		/
	2208.40	- Rum and tafia	30	90	0		/
	2208.50	- Gin and Geneva	30	90	0		/
	2208.60	- Vodka	30	90	0		/
	2208.70	- Liqueurs and cordials	30	90	0		/
	2208.90	- Other	30	90	0		/
22.09	2209.00	Vinegar and substitutes for vinegar obtained from acetic acid.	10	90	0		/

@ With the approval of the Ministry of Commerce and the consent of the Ministry of Health , Treatment and Medical Education, the importation of 100% pure ethanol (ethyl alcohol – ethyl hydroxide) is allowed. The product is subject to CD and CBT rates of 5% and 75% respectively.