GCC Common Customs Tariff
GCC Common Customs Tariff, chapter 22: Beverages, spirits and vinegar
- 67Tariff lines
- 0%–50%Rate
Chapter 22 has 67 lines in the GCC Common Customs Tariff, spread over 9 headings.
Rates run from 0% to 50%, averaging 16.3%; 1 line is duty-free.
Heading 2202, waters, including mineral waters and aerated waters, containing added…, is divided furthest: 21 lines.
The most common rate is 5%, on 49 lines.
The highest is 50% on 2203.00.00.00.00 (alcoholic beer made from malt.).
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
- 2201.10.10.00.01Natural mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Natural mineral water, 1litre bottle or less
- 2201.10.10.00.02Natural mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Natural mineral water, larger than 1 litre bottle
- 2201.10.10.99.99Natural mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Other
- 2201.10.20.00.01Artificial mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Artificial mineral water, 1 litre bottle or less
- 2201.10.20.00.02Artificial mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Artificial mineral water, larger than 1 litre bottle
- 2201.10.20.99.99Artificial mineral waters, not containing added sugar or other sweetening matter nor flavoured. - Other
- 2201.10.30.00.01Aerated waters, not containing added sugar or other sweetening matter nor flavoured. - Sparkling water, 1 litre bottle or less
- 2201.10.30.00.02Aerated waters, not containing added sugar or other sweetening matter nor flavoured. - Sparkling water, larger than 1 litre bottle
- 2201.10.30.99.99Aerated waters, not containing added sugar or other sweetening matter nor flavoured. - Othr
- 2201.90.10.00.02Ordinary natural waters, not containing added sugar or other sweetening matter nor flavoured. - Zamzam water
- 2201.90.10.00.03Ordinary natural waters, not containing added sugar or other sweetening matter nor flavoured. - Normal drinking water, not containing added sugar or other sweetening and unflavored, 1 litre bottle or smaller
- 2201.90.10.00.04Ordinary natural waters, not containing added sugar or other sweetening matter nor flavoured. - Normal drinking water, not containing added sugar or other sweetening and unflavored, larger than 1 litre bottle
- 2201.90.10.99.99Ordinary natural waters, not containing added sugar or other sweetening matter nor flavoured. - Other
- 2201.90.90.00.01Waters (excluding natural or artificial mineral water, aerated waters & ordinary natural water), not containing added sugar or other sweetening matter nor flavoured; ice & snow. - Snow
- 2201.90.90.00.02Waters (excluding natural or artificial mineral water, aerated waters & ordinary natural water), not containing added sugar or other sweetening matter nor flavoured; ice & snow. - Ice
- 2201.90.90.99.99Waters (excluding natural or artificial mineral water, aerated waters & ordinary natural water), not containing added sugar or other sweetening matter nor flavoured; ice & snow. - Other
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
- 2202.10.12.00.00Mineral water flavoured, not containing added sugar or other sweetening matter.
- 2202.10.13.00.00Mineral water for athletes, containing added sugar or other sweetening matter, or flavoured .
- 2202.10.14.00.00Beverages of tea and coffee, containing added sugar or other sweetening matter, whether or not flavored
- 2202.10.18.00.00Other mineral water, containing added sugar or other sweetening matter whether or not flavoured
- 2202.10.21.00.00Beverages such as lemonade (for example, 7up).
- 2202.10.22.00.00Beverages such as orangeade (for example, Miranda).
- 2202.10.23.00.00Beverages such as cola (for example, Pepsi Cola).
- 2202.10.24.00.00Energy drinks
- 2202.10.25.00.00Aerated water (Soda)
- 2202.10.29.00.00Aerated waters containing added sugar or other sweetening matter or flavoured, not including fruit, nut or vegetable juices of heading 20.09.
- 2202.10.92.00.00Other waters, containing added sugar or other sweetening matter
- 2202.10.99.00.00Other
- 2202.91.00.00.02Non-alcoholic beers (of an alcoholic strength by volume not exceeding 0.5 % vol). - Beer, not flavored.
- 2202.91.00.00.03Non-alcoholic beers (of an alcoholic strength by volume not exceeding 0.5 % vol). - Beer, flavored
- 2202.99.13.00.00Other milk-based beverages or milk substitute containing less than 75%, in addition containing added sugar or other sweetening matter
- 2202.99.19.00.00Other
- 2202.99.23.00.00Other cocoa-based beverages, containing added sugar or other sweetening matter
- 2202.99.29.00.00Other
- 2202.99.30.00.00Other non- aerated flavored drinks, with added sugar or other sweeteners_x000D_
- 2202.99.93.00.00Other beverages containing added sugar or other sweetening matter
- 2202.99.99.00.00Other
2203 Beer made from malt
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2204.10.00.00.00Sparkling wine.
- 2204.21.00.00.00Wine of fresh grapes (excluding sparkling wine) & grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less.
- 2204.22.00.00.00Wine of fresh grapes (excluding sparkling wine) & grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding more than 2 litres but not more than 10 lliters.
- 2204.29.00.00.00Wine of fresh grapes, including fortified wines, & grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding more than 10 litres.
- 2204.30.00.00.00Grape must, other than grape juice of heading 20.09, n.e.s.
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- 2207.10.10.00.00Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher, for medical uses.
- 2207.10.90.00.00Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher, other than those for medical uses.
- 2207.20.11.00.00Denatured ethyl alcohol, of any strength, for medical uses.
- 2207.20.19.00.00Denatured ethyl alcohol, of any strength, other than those for medical uses.
- 2207.20.90.00.00Denatured spirits, of any strength.
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- 2208.20.00.00.00Spirits obtained by distilling grape wine or grape marc.
- 2208.30.00.00.00Whiskies (whisky).
- 2208.40.00.00.00Rum and other spirits obtained by distilling fermented sugar-cane products
- 2208.50.00.00.00Gin & Geneva.
- 2208.60.00.00.00Vodka.
- 2208.70.00.00.00Liqueurs & cordials.
- 2208.90.11.00.00Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, for medical uses.
- 2208.90.19.00.01Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than those for medical uses. - For manufacturing
- 2208.90.19.99.99Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than those for medical uses. - Other
- 2208.90.90.00.00Spirits & spirituous beverages, n.e.s.