WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
22.08 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. 2208.20 2208.30 2208.40 2208.50 2208.60 2208.70 - Spirits obtained by distilling grape wine or grape marc - Whiskies - Rum and other spirits obtained by distilling fermented sugar-cane products - Gin and Geneva - Vodka - Liqueurs and cordials 2208.90 - Other The heading covers, whatever their alcoholic strength : (A) Spirits produced by distilling wine, cider or other fermented beverages or fermented grain or other vegetable products, without adding flavouring; they retain, wholly or partly, the secondary constituents (esters, aldeh des, acids, higher alcohols, etc.) which give the spirits their peculiar individual flavours an aromas. i (B) Liqueurs and cordials, being spirituous beverages to which sugar, honey or other natural sweeteners and extracts or essences have been added (e.g., spirituous beverages produced by distillin or b mixing, ethyl alcohol or distilled spirits, with one or more of the following : k i t s , Xowers or other parts of plants, extracts, essences, essential oils or juices, whether or not concentrated). These products also include liqueurs and cordials containing sugar crystals, h t juice liqueurs, egg liqueurs, herb liqueurs, berry liqueurs, spice liqueurs, tea liqueurs, chocolate liqueurs, milk liqueurs and honey liqueurs. (C) All other spirituous beverages not falling in any preceding heading of this Chapter. Provided that their alcoholic stren h by volume is less than 80 % vol, the headin also covers undenatured s irits (ethyl alco 01 and neutral spirits) which, contrary to those at (B) and (C) above, are c aracterised by the absence of secondary constituents giving a flavour or aroma. These spirits remain in the heading whether intended for human consumption or for industrial purposes. E gt (6, In addition to undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, the heading includes, inter alia : (1) Spirits obtained by distilling grape wine or grape marc (Cognac, Armagnac, brandy, grappa, pisco, singani, etc.). (2) Whiskies and other spirits obtained by distilling fermented mash of cereal grains (barley, oats, rye, wheat, corn, etc.). (3) Spirits obtained exclusively by distilling fermented products of the sugar cane (sugar-cane juice, sugar-cane syrup, sugar-cane molasses), e-g., nun, tafia, cachaqa. (4) Spirituous beverages known as gin or Geneva, containing the aromatic principles of juniper berries. (5) Vodka obtained by distilling fermented mash of agricultural origin (e.g., cereals, potatoes) and sometimes fixther treated with activated charcoal or carbon. (6) Spirituous beverages (generally known as liqueurs), such as anisette (obtained from green anise and badian), curagao, (manufactured with the peel of the bitter orange), kuwnel (flavoured with caraway or cumin seeds). (7) The li ueurs known as "cr&mes", because of their consistency or colour. They are eneral y of relative1 low alcoholic content and very sweet (for example, creams of cocoa, tananas, vanilla, co ee). The heading also covers spirits consisting of emulsions of spirit with products such as egg yolk or cream. (8) Ratafias. These are kinds of liqueurs obtained fiom h i t juice; they often contain a small quantity of added aromatic substances (ratafias of cherries, of black currants, of raspberries, of apricots, etc.). (9) Aquavit and other s irituous beverages obtained by distilling alcohol with £hits or other parts of plants or her s. g (10) Spirits obtained fi-om cider (calvados), from plums (mirabelle, quetsch), from cherries (kirsch) or other h i t s . (11) Arrack, spirits obtained from rice or palm wine. (12) Spirits obtained by distillation of the fermentedjuice of locust beans. (13) Alcoholic a eritives (absinth, bitters, etc.) other than those with a basis of wine of fresh grapes whic fall in heading 22.05. R (14) Alcoholic lemonade (unrnedicated). (15) Fruit or vegetable juices containing added alcohol and of an alcoholic strength by volume exceeding 0.5 % vol, other than products of heading 22.04. (16) Spirituous beverages, sometimes referred to as " food su plements ", desi ed to maintain general health or well-being. They may, for example, be!Iased on extracts om plants, h i t concentrates, lecithins, chemicals, etc., and contam added vitamins or iron compounds. !? (17) Beverages formulated to simulate wine by mixing distilled spirits with h i t juice andlor water, su ar, colouring, flavouring or other ingredients, other than products of beading 2 .04. ! (1 8) Spirits obtained by distilling fermented sugar beet molasses. The heading does not, however, include : (a) Vermouths, and other aperitives with a basis of wine of fresh grapes (heading 22.05). (b) Ethyl alcohol and other spirits, denatured (of any strength, or undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher (heading 2.07).
Notes. 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 22.06 or heading 22.08 as appropriate. Subheading Note. 1.- For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 C in closed containers, has an excess pressure of not less than 3 bars.