| Tarrif Number |
Description |
Duty |
Method |
Tax Base |
Rate |
Unit |
Bracket Range |
Trade Agreements |
Trade Regulations |
Preferential Rates |
| 2201 |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. |
|
|
|
|
|
|
 |
 |
 |
| 2201.10 |
-Mineral waters and aerated waters |
Customs |
|
Value |
25% |
Liter |
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2201.90 |
-Other |
Customs |
|
Value |
25% |
Liter |
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 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 or vegetable juices of heading No. 20.09. |
|
|
|
|
|
|
|
|
|
| 2202.10 |
-Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured |
Customs |
|
Value |
20% |
Liter |
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2202.90 |
-Other (322) |
Customs |
|
Value |
20% |
Liter |
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2203.00 |
Beer made from malt. |
Customs |
|
Value |
40% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
60 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2204 |
Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09. |
|
|
|
|
|
|
|
|
|
| 2204.10 |
-Sparkling wine |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2204.20 |
-Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : |
|
|
|
|
|
|
|
|
|
| 2204.21 |
--In containers holding 2 liters or less: |
|
|
|
|
|
|
|
|
|
| 2204.21.10 |
--- Quality wine |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2204.21.90 |
--- Other |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2204.29 |
--Other |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2204.30 |
-Other grape must
T.I.C :Litre |
Customs |
|
Value |
5% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2205 |
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. |
|
|
|
|
|
|
|
|
|
| 2205.10 |
-In containers holding 2 l or less |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2205.90 |
-Other |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2206.00 |
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2207 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. |
|
|
|
|
|
|
|
|
|
| 2207.10 |
-Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
|
|
|
|
|
|
|
|
|
| 2207.10.10 |
---Of an alcoholic strength by volume exceeding 98% |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2207.10.90 |
---Other |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2207.20 |
-Ethyl alcohol and other spirits, denatured, of any strength(322) |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
150 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. |
|
|
|
|
|
|
|
|
|
| 2208.20 |
-Spirits obtained by distilling grape wine or grape marc |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.30 |
-Whiskies : |
|
|
|
|
|
|
|
|
|
| 2208.30.10 |
---Of an alcoholic strength of 50° or more, put up for retail sale in bottles, flasks or the like, holding not more than 5 litres |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.30.20 |
---Of an alcoholic strength of 60° or more, in containers holding 200 litres or more (322) |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.30.90 |
---Other |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.40 |
- Rum and other spirits obtained by distilling fermented sugar-cane products |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.50 |
-Gin and Geneva |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.60 |
-Vodka |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.70 |
-Liqueurs and cordials |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 2208.90.10 |
---Ethyl alcohol |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.90.20 |
---Arrack obtained from grapes |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
200 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2208.90.90 |
---Other |
Customs |
|
Value |
15% |
Liter |
|
|
|
|
|
|
Excise |
|
Liter |
400 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2209.00 |
Vinegar and substitutes for vinegar obtained from acetic acid. |
|
|
|
|
|
|
|
|
|
| 2209.00.10 |
---Grapes vineger and apple vineger |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Customs |
MIN |
Liter |
1000 LL |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2209.00.90 |
---Other |
Customs |
|
Value |
5% |
Liter |
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
 |
