WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
22.07 - 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 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or 2207.20 - Ethyl alcohol and other spirits, denatured, of any strength higher Ethyl alcohol is not classified with the other acyclic alcohols of heading 29.05 but is excluded from Chapter 29 by Note 2 (b) to that Chapter. The heading covers : (1) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher. (2) Ethyl alcohol and other spirits, denatured, of any strength. Ethyl alcohol is the alcohol which occurs in beer, wine, cider and other alcoholic bevera es. It is obtained either by fermentation of certain kinds of sugar by means of yeast or other erments and subsequent distillation, or synthetically. f acetone, pyridine, mixed with substances to render them used v include wood naphtha, methan3 This heading also covers neutral spirits, i.e., ethyl alcohol containing water fiom which the secondary constituents (higher alcohols, esters, aldehydes, acids, etc.) present in the first distillate have been almost completely removed by fractional distillation. Ethyl alcohol is used for many industrial purposes, e.g., as a solvent in.the manufacture of chemicals, varnishes, etc., for heating or lighting, for the preparation of spirituous beverages. The heading does not cover : (a) Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol (heading 22.08). @) Other spirits (unless denatured) (heading 22.08). (c) Solid or semi-solid fuels with a basis of alcohol (often sold as " solidified alcohol ") (heading 36.06).
1.- This Chapter does not cover : (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); (b) Sea water (heading 25.01); (c) Distilled or conductivity water or water of similar purity (heading 28.53); (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); (e) Medicaments of heading 30.03 or 30.04; or (f) 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 heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to