ECOWAS Common External Tariff (Nigeria)
ECOWAS Common External Tariff (Nigeria), chapter 22: Beverages, spirits and vinegar
- 33Tariff lines
- 10%–35%Rate
Chapter 22 has 33 lines in the ECOWAS Common External Tariff (Nigeria), spread over 9 headings.
Rates run from 10% to 35%, averaging 20.8%.
Heading 2208, undenatured ethyl alcohol of an alcoholic strength by volume of less…, is divided furthest: 8 lines.
The most common rate is 20%, on 28 lines.
The highest is 35% on 2201.10.10.00 (mineral waters).
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
2203 Beer made from malt
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
- 2204.10.00.00Sparkling wine
- 2204.21.00.00Other wine; grape with fermentation prevented by alcohol: In containers holding <2 L
- 2204.22.00.00In containers holding more than 2 l but not more than 10 l
- 2204.29.10.00Wine; grape with fermentation prevented by alcohol: In containers >200 l for industry
- 2204.29.90.00Grape must with fermentation prevented by alcohol: In containers >200L not for industry
- 2204.30.00.00Other grape must not elsewhere specified
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
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- 2208.20.10.00Brandy
- 2208.20.90.00Other spirits not specified.
- 2208.30.00.00Whiskies
- 2208.40.00.00Rum and other spirits obtained by distilling fermented sugarcane products
- 2208.50.00.00Gin and Geneva
- 2208.60.00.00Vodka
- 2208.70.00.00Liqueurs and cordials
- 2208.90.00.00Other spirits, liqueurs & other spirituous beverages