| 22 | Beverages, spirits and vinegar |
| 2201 | Waters, (incl. mineral waters and aerated waters); ice and snow |
| 22011000000-00-000 | Mineral Waters And Aerated Waters, Unsweetened |
| 22019000000-00-000 | OTHER WATER, EXCL.MINERAL WATERS AND AERATED WATERS |
| 2202 | Waters (incl. mineral and aerated), with added sugar...(incl. sweetened) |
| 22021000000-00-000 | Waters (Incl. Mineral And Aerated), With Added Sugar, Sweetener, Etc |
| 22029100000-00-000 | Non-alcoholic beer |
| 22029900000-00-000 | Waters, including mineral waters and aerated waters...Excl. Non-alcoholic beer |
| 2203 | Beer made from malt |
| 22030000000-00-000 | Beer Made From Malt |
| 2204 | Wine of fresh grapes, (incl. fortified wines); other grape must |
| 22041000000-00-000 | Sparkling Wine |
| 22042100000-00-000 | Wine(Not Sparkling);Grape Must With Fermt.Prevt.By Alcohol In: <=2 L Cont. |
| 22042200000-00-000 | In containers holding more than 2 L but not more than 10 L |
| 22042900000-00-000 | Wine(Not Sparkling); Grape Must With Fremt.Prevt.By Alcohol In: >=2 L Cont |
| 22043000000-00-000 | Other Grape Must, Nes |
| 2205 | Vermouth and other wine of fresh grapes, flavoured |
| 22051000000-00-000 | Vermouth And Other Wine Of Fresh Grapes, Flavoured: <=2 Litre Cont. |
| 22059000000-00-000 | Vermouth And Other Wine Of Fresh Grapes, Flavoured: >2 Litre Containers |
| 2206 | Other fermented beverages (for example, cider, perry, mead) |
| 22060000000-00-000 | Other Ferment Beverages(E.G.Cider);Mixtures Of Fermented Beverages |
| 2207 | Ethyl alcohol, undenatured of >=80% alcohol, denatured spirits |
| 22071000000-00-000 | Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol. |
| 22072000000-00-000 | Ethyl Alcohol And Other Denatured Spirits Of Any Strength |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength <80%; spirits, etc |
| 22082000000-00-000 | Spirits From Distilled Grape Wine Or Grape Marc |
| 22083000000-00-000 | Whiskeys |
| 22084000000-00-000 | Rum And Tafia |
| 22085000000-00-000 | Gin And Geneva |
| 22086000000-00-000 | Vodka |
| 22087000000-00-000 | Liqueurs And Cordials |
| 22089000000-00-000 | Other Spirituous Beverages, Nes |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 22090000000-00-000 | Vinegar And Substitutes For Vinegar Obtained From Acetic Acid |