| 22030000 | Ale, Porter |
| 22041000 | Champagne, Wine, sparkling |
| 22042100 | wine grapes In containers holding 2 L or less |
| 22042900 | wine grapes Other |
| 22043000 | wine Other grape must |
| 22051000 | Wine, fresh grapes, flavoured with aromatic extracts, in containers holding 2 litres or less, alcohol exceeding 15% vol, Wine, fresh grapes, flavoured with aromatic extracts, in containers holding 2 litres or less, alcohol not exceeding 15% vol |
| 22059000 | Wine, fresh grapes, flavoured with aromatic extracts, in containers holding over 2 litres, alcohol exceeding 15%, Wine, fresh grapes, flavoured with aromatic extracts, in containers holding over 2 litres, alcohol not exceeding 15% |
| 22060010 | Chhayang (Country Beer) |
| 22060090 | Cider, fermented, Perry, Sake, Toddy |
| 22071000 | Alcohols, ethyl, undenatured, of an alcoholic strength of 80% vol or higher, Spirits, neutral, of a strength of 80% vol or higher |
| 22072000 | Alcohols, ethyl, denatured, including methylated spirits, of ethyl alcohol strength exceeding 99% vol, Alcohols, ethyl, denatured, including methylated spirits, of ethyl alcohol strength not exceeding 99% vol, Spirits, methylated, ethyl alcohol strength b |
| 22082010 | Brandy, used as raw material |
| 22082090 | Brandy, of an alcoholic strength not exceeding 46% vol |
| 22083010 | Wisky Alcoholic fluids including spirits used as raw materials of whisky |
| 22083090 | Whiskies, of an alcoholic strength not exceeding 46% vol |
| 22084010 | Rum and other spirits used as raw materials, Tafia, used as raw materials |
| 22084090 | Rum and other spirits, Tafia, of an alcoholic strength not exceeding 46%vol |
| 22085010 | Geneva, used as raw materials of Geneva, Gin,used as raw materials of Gin and Geneva |
| 22085090 | Geneva, of an alcoholic strength not exceeding 46% vol, Gin, of an alcoholic strength not exceeding 46% vol |
| 22086010 | Vodka, used as raw materials of Vodka |
| 22086090 | Vodka |
| 22087010 | Liqueurs and cordials used as raw materials, Liqueurs used as raw materials of Liqueurs |
| 22087090 | Advocaat (egg liquor), alcoholic strength not exceeding 57% vol, Cordials, of an alcoholic strength exceeding 57% vol, Cordials, of an alcoholic strength not exceeding 57% vol, Liqueurs and cordials Other, Liqueurs, of an alcoholic strength not exceeding |
| 22089010 | Alcoholic fluids including spirits used as raw materials of liquor |
| 22089090 | Arrack, of an alcoholic strength exceeding 40% vol, Arrack, of an alcoholic strength not exceeding 40% vol, Bitters, including similar beverages, of an alcoholic strength exceeding 57% vol, Bitters, including similar beverages, of an alcoholic strength no |