관세율표 | 분류사례 | 세율 | 수출입요령 | 관련법령 | 판례·예규 | 도구 | 게시판 English HSK
  제4부 조제식료품 > 제22류 음료·주류
류
HS 표제 품명 해설
2201 Waters Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2202 Non-alcoholic beverages 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 20.09.
2203 Beer Beer made from malt.
2204 Wine Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
2205 Vermouth Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2206 Other fermented beverages Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
2207 Ethyl alcohol Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2208 Other spirituous Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.
2209 Vinegar Vinegar and substitutes for vinegar obtained from acetic acid.
◀ 제21류 제23류 ▶
부주 류주 분류사례 이미지 　

Chapter 22 : Beverages, spirits and vinegar

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.

GENERAL
The products of this Chapter constitute a group quite distinct from the foodstuffs covered by the preceding Chapters of the Nomenclature.
They fall into four main groups :

(A) Water and other non‑alcoholic beverages and ice.

(B) Fermented alcoholic beverages (beer, wine, cider, etc.).

(C) Distilled alcoholic liquids and beverages (liqueurs, spirits, etc.) and ethyl alcohol.

(D) Vinegar and substitutes for vinegar.

This Chapter does not cover :

(a) Liquid dairy products of Chapter 4.

(b) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac) (generally heading 21.03).

(c) Medicaments of heading 30.03 or 30.04.

(d) Perfumery or toilet preparations (Chapter 33).

HOME ｜ 이용약관 ｜ 개인정보취급방침 ｜ 도움말 ｜ 원격지원 ｜ 문제해결 ｜ About

[씨엘관세정보] 경기도 시흥시 서울대학로278번길 70 B동 1212호  [사업자번호] 137-10-87138  [대표] 박중광   clhs@clhs.co.kr   070-8802-8300   070-4214-8300