Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
- Mineral waters and aerated waters
- Other
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
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
-- Non-alcoholic beer
-- Other
Beer made from malt
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- Sparkling wine
-- In containers holding 2 litres or less
-- In containers holding more than 2 litres but not more than 10 litres
- Other grape must
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
- In containers holding 2 litres or less
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
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
- Ethyl alcohol and other spirits, denatured, of any strength
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- 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
Vinegar and substitutes for vinegar obtained from acetic acid
