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- 2201-Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured: ice and snow
- 220110-Waters: mineral and aerated, including natural or artificial, (not containing added sugar or other sweetening matter nor flavoured)
- 220190-Waters: other than mineral and aerated, (not containing added sugar or other sweetening matter nor flavoured), ice and snow
- 2202-Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured: other non-alcoholic beverages, not including fruit or vegetable juices of heading no. 2009
- 220210-Waters: including mineral and aerated, containing added sugar or other sweetening matter or flavoured
- 220291-Non-alcoholic beverages: non-alcoholic beer
- 220299-Non-alcoholic beverages: other than non-alcoholic beer, n.e.c. in item no. 2202.10, not including fruit or vegetable juices of heading no. 2009
- 2203-Beer made from malt
- 2204-Wine of fresh grapes, including fortified wines: grape must other than that of heading no. 2009
- 220410-Wine: sparkling
- 220421-Wine: still, in containers holding 2 litres or less
- 220422-Wine: still, in containers holding more than 2 litres but not more than 10 litres
- 220429-Wine: still, in containers holding more than 10 litres
- 220430-Grape must: n.e.c. in heading no. 2009, n.e.c. in item no. 2204.2
- 2205-Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances
- 220510-Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding 2 litres or less
- 220590-Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding more than 2 litres
- 2206-Fermented beverages, n.e.c. in chapter 22: (e.g. cider, perry, mead, sake)
- 2207-Ethyl alcohol, undenatured: of an alcoholic strength by volume of 80% vol. or higher: ethyl alcohol and other spirits, denatured, of any strength
- 220710-Undenatured ethyl alcohol: of an alcoholic strength by volume of 80% vol. or higher
- 220720-Ethyl alcohol and other spirits: denatured, of any strength
- 2208-Ethyl alcohol, undenatured: of an alcoholic strength by volume of less than 80% volume: spirits, liqueurs and other spirituous beverages
- 220820-Spirits obtained by distilling grape wine or grape marc
- 220830-Whiskies
- 220840-Rum and other spirits obtained by distilling fermented sugar-cane products
- 220850-Gin and geneva
- 220860-Vodka
- 220870-Liqueurs and cordials
- 220890-Spirits, liqueurs and other spirituous beverages: n.e.c. in heading no. 2208
- 2209-Vinegar and substitutes for vinegar obtained from acetic acid