| 22011000 | Soda waters, not containing added sugars or other sweetening matter nor flavoured, Waters, mineral, not containing sugar or flavoured |
| 22019000 | Ice, natural, Snow, Unflavoured filtered water, Unflavoured natural water |
| 22021000 | Canned coca cola, Carbonated beverages, Carbonated drinks, Carbonated soft drinks, Flavoured aerated waters, Flavoured spa waters, Lemonade, Orangeade, Root-beer, Soft drinks, Soft drinks, aerated, Sparkling aerated mineral waters, flavoured, Waters, mine |
| 22029000 | Beverages, non-aerated, for immediate consumption without dilution, Canned coconut juice drink, Canned green tea for immediate consumption, Chocolate UHT milk, Herbal drink, non aerated, Mangosteen drink, non aerated, Milk, chocolate, flavoured, Milk, fl |
| 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 |
| 22090000 | Vinegar and Substitutes for vinegar obtained from acetic acid |