# Customs tariff code 22: BEVERAGES, SPIRITS AND VINEGAR

> Customs tariff code 22 covers BEVERAGES, SPIRITS AND VINEGAR. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/22
- Reference data as at: 2026-07-01
- Customs code: 22
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |

## Notes that govern this classification

### Kapitel 22

Zu Position 2205 gehören nur die Wermutweine und anderen mit Pflanzen oder anderen Stoffen aromatisierten Weine aus frischen Weintrauben, die einen vorhandenen Alkoholgehalt von 7 % vol oder mehr aufweisen (RV G2208000). 9. Für die Anwendung der Unterposition 2206 00 10 gilt als „Tresterwein" das Erzeugnis, das durch die Gärung von nicht behandeltem, in Wasser aufgeschwemmtem Traubentrester oder durch Auslaugen von gegorenem Traubentrester mit Wasser gewonnen wird (RV G2209000). 10. Für die Anwendung der Unterpositionen 2206 00 31 und 2206 00 39 gelten als „schäumend": - gegorene Getränke in Flaschen mit Schaumweinstopfen, die durch besondere Haltevorrichtungen befestigt sind (RV G2210100); - gegorene Getränke in anderer Aufmachung mit einem Überdruck von 3 bar oder mehr, gemessen bei einer Temperatur von 20 °C“. 11. …

### Abschnitt IV

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).

## Subdivisions of this code

- 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
- 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, nut or vegetable juices of heading 2009
- 2203 Beer made from malt
- 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
- 2206 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
- 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- 2209 Vinegar and substitutes for vinegar obtained from acetic acid

## Frequently asked questions

### What does customs tariff code 22 cover?

Code 22 covers BEVERAGES, SPIRITS AND VINEGAR. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 22?

TARIC holds no third-country rate of its own for 22. The rate follows from the declarable commodity code beneath it.

### How many digits does 22 have?

22 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 22?

The EBTI database currently holds no valid decisions on 22. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 22 change?

22 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/22.