Customs Tariff of Canada
Customs Tariff of Canada, chapter 22: Beverages, spirits and vinegar
- 140Tariff lines
- 0%–11%Rate
Chapter 22 has 140 lines in the Customs Tariff of Canada, spread over 9 headings.
Rates run from 0% to 11%, averaging 1.6%; 76 lines are duty-free.
48 lines carry a specific or compound duty.
The most detailed heading is 2204 (wine of fresh grapes) with 50 lines.
The most common rate is zero, on 76 lines.
The highest is 11% on 2202.10.00.11 (containing high intensity sweeteners).
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
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, nut or vegetable juices of heading 2009
- 2202.10.00.11Containing high intensity sweeteners
- 2202.10.00.19Waters, including mineral waters and aerated waters: carbonated soft drinks, other
- 2202.10.00.90Waters, including mineral waters and aerated waters: other
- 2202.91.00.00Waters, including mineral waters and aerated waters: other, non-alcoholic beer, non-alcoholic beer
- 2202.99.10.00Waters, including mineral waters and aerated waters: other, other, non-alcoholic wine, non-alcoholic wine
- 2202.99.21.10Of any single fruit or vegetable: orange juice
- 2202.99.21.90Of any single fruit or vegetable: other
- 2202.99.22.00Of mixtures of fruits or vegetables
- 2202.99.31.00Waters, including mineral waters and aerated waters: other, other, beverages containing milk, chocolate milk, chocolate milk
- 2202.99.32.00Other, containing 50% or more by weight of dairy content, not put up for retail sale, within access commitment
- 2202.99.33.00Other, containing 50% or more by weight of dairy content, not put up for retail sale, over access commitment
- 2202.99.39.10Waters, including mineral waters and aerated waters: other, other, beverages containing milk, other, certified organic
- 2202.99.39.20Waters, including mineral waters and aerated waters: other, other, beverages containing milk, other, not certified organic
- 2202.99.90.10Waters, including mineral waters and aerated waters: other, other, other, soy beverages
- 2202.99.90.90Waters, including mineral waters and aerated waters: other, other, other, other
2203 Beer made from malt
- 2203.00.00.10Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol
- 2203.00.00.20Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 2.5% vol
- 2203.00.00.31Of an alcoholic strength by volume exceeding 2.5%: lager
- 2203.00.00.32Of an alcoholic strength by volume exceeding 2.5%: porter or stout
- 2203.00.00.39Of an alcoholic strength by volume exceeding 2.5%: other
- 2203.00.00.40Of an alcoholic strength by volume exceeding 11.9% vol
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2204.10.10.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2204.10.90.00Wine of fresh grapes, including fortified wines: sparkling wine, other, other
- 2204.21.10.10Wine, of an alcoholic strength by volume not exceeding: icewine
- 2204.21.10.91Wine, of an alcoholic strength by volume not exceeding: other, white
- 2204.21.10.92Wine, of an alcoholic strength by volume not exceeding: other, red
- 2204.21.10.99Wine, of an alcoholic strength by volume not exceeding: other, other
- 2204.21.21.00Of an alcoholic strength by volume not exceeding 14.9% vol
- 2204.21.22.00Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol
- 2204.21.23.00Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol
- 2204.21.24.00Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol
- 2204.21.25.00Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol
- 2204.21.26.00Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol
- 2204.21.27.00Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol
- 2204.21.28.00Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol
- 2204.21.31.00Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol
- 2204.21.32.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2204.21.41.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2204.21.49.00Grape must with fermentation prevented or arrested: other, other
- 2204.22.10.10Wine, of an alcoholic strength by volume not exceeding: white
- 2204.22.10.20Wine, of an alcoholic strength by volume not exceeding: red
- 2204.22.10.90Wine, of an alcoholic strength by volume not exceeding: other
- 2204.22.21.00Of an alcoholic strength by volume not exceeding 14.9% vol
- 2204.22.22.00Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol
- 2204.22.23.00Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol
- 2204.22.24.00Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol
- 2204.22.25.00Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol
- 2204.22.26.00Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol
- 2204.22.27.00Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol
- 2204.22.28.00Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol
- 2204.22.31.00Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol
- 2204.22.32.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2204.22.41.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2204.22.49.00Grape must with fermentation prevented or arrested: other, other
- 2204.29.10.10Wine, of an alcoholic strength by volume not exceeding: white
- 2204.29.10.20Wine, of an alcoholic strength by volume not exceeding: red
- 2204.29.10.90Wine, of an alcoholic strength by volume not exceeding: other
- 2204.29.21.00Of an alcoholic strength by volume not exceeding 14.9% vol
- 2204.29.22.00Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol
- 2204.29.23.00Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol
- 2204.29.24.00Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol
- 2204.29.25.00Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol
- 2204.29.26.00Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol
- 2204.29.27.00Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol
- 2204.29.28.00Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol
- 2204.29.31.00Of an alcoholic strength by volume exceeding 21.9% vol but not exceeding 22.9% vol
- 2204.29.32.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2204.29.41.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2204.29.49.00Grape must with fermentation prevented or arrested: other, other
- 2204.30.10.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2204.30.90.00Wine of fresh grapes, including fortified wines: other grape must, other, other
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
- 2205.10.10.10Of an alcoholic strength by volume not exceeding 18.3% vol: vermouth, white
- 2205.10.10.20Of an alcoholic strength by volume not exceeding 18.3% vol: vermouth, red
- 2205.10.10.90Of an alcoholic strength by volume not exceeding 18.3% vol: other
- 2205.10.20.00Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol
- 2205.10.30.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2205.90.10.00Of an alcoholic strength by volume not exceeding 18.3% vol
- 2205.90.20.00Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol
- 2205.90.30.00Of an alcoholic strength by volume exceeding 22.9% vol
2206 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
- 2206.00.11.00Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol
- 2206.00.12.00Other fermented beverages: cider, other sparkling, other sparkling
- 2206.00.18.00Other cider, of an alcoholic strength by volume not exceeding 22.9% vol
- 2206.00.19.00Other fermented beverages: cider, other, other
- 2206.00.21.10Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol
- 2206.00.21.20Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol
- 2206.00.21.30Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol
- 2206.00.22.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2206.00.31.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2206.00.39.00Other fermented beverages: perry, sparkling, other, other
- 2206.00.41.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2206.00.49.00Other fermented beverages: other wine, sparkling, other, other
- 2206.00.50.00Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% vol
- 2206.00.61.00Of an alcoholic strength by volume not exceeding 14.9% vol
- 2206.00.62.00Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol
- 2206.00.63.00Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol
- 2206.00.64.00Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol
- 2206.00.65.00Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol
- 2206.00.66.00Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol
- 2206.00.67.00Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol
- 2206.00.68.00Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol
- 2206.00.71.00Of an alcoholic strength by volume not exceeding 22.9% vol
- 2206.00.72.00Of an alcoholic strength by volume exceeding 22.9% vol
- 2206.00.80.00Ginger beer and herbal beer
- 2206.00.91.00Other fermented beverages: other, mead, mead
- 2206.00.92.10Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol
- 2206.00.92.20Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol
- 2206.00.92.30Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol
- 2206.00.93.00Other, of an alcoholic strength by volume exceeding 22.9% vol
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- 2207.10.00.10For use as fuel
- 2207.10.00.90Undenatured ethyl alcohol of an alcoholic strength: other
- 2207.20.11.00Specially denatured alcohol, within the meaning of the Excise Act, 2001
- 2207.20.12.10For use as fuel
- 2207.20.12.90Denatured alcohol, within the meaning of the Excise Act: other
- 2207.20.19.00Ethyl alcohol and other spirits, denatured, of any strength: ethyl alcohol, other, other
- 2207.20.90.00Ethyl alcohol and other spirits, denatured, of any strength: other, other
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- 2208.20.00.10Spirits obtained by distilling grape wine or grape marc: in bulk
- 2208.20.00.90Spirits obtained by distilling grape wine or grape marc: other
- 2208.30.00.10Undenatured ethyl alcohol of an alcoholic strength: whiskies, bourbon
- 2208.30.00.20Undenatured ethyl alcohol of an alcoholic strength: whiskies, scotch
- 2208.30.00.30Undenatured ethyl alcohol of an alcoholic strength: whiskies, irish
- 2208.30.00.90Undenatured ethyl alcohol of an alcoholic strength: whiskies, other
- 2208.40.10.10Rum and other spirits obtained by distilling fermented: rum, in bulk
- 2208.40.10.90Rum and other spirits obtained by distilling fermented: rum, other
- 2208.40.90.00Rum and other spirits obtained by distilling fermented: other, other
- 2208.50.00.00Undenatured ethyl alcohol of an alcoholic strength: gin and Geneva, gin and Geneva
- 2208.60.00.00Undenatured ethyl alcohol of an alcoholic strength: vodka, vodka
- 2208.70.00.00Undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordials, liqueurs and cordials
- 2208.90.10.00Undenatured ethyl alcohol of an alcoholic strength: other, tequila, tequila
- 2208.90.21.00For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous or alcoholic beverages
- 2208.90.29.00Undenatured ethyl alcohol of an alcoholic strength: other, undenatured ethyl alcohol, other, other
- 2208.90.30.00Undenatured ethyl alcohol of an alcoholic strength: other, angostura bitters, angostura bitters
- 2208.90.41.00Packaged, of an alcoholic strength by volume not exceeding 7% vol
- 2208.90.49.00Spirituous fruit juices of an alcoholic strength by volume: other, other
- 2208.90.92.00Undenatured ethyl alcohol of an alcoholic strength: other, other, fruit brandies, fruit brandies
- 2208.90.98.00Other, packaged, of an alcoholic strength by volume not exceeding 7%
- 2208.90.99.00Undenatured ethyl alcohol of an alcoholic strength: other, other, other, other