KİK Ortak Gümrük Tarifesi
KİK Ortak Gümrük Tarifesi, 22. fasıl: Meşrubat, alkollü içkiler ve sirke
- 67Tarife pozisyonları
- %0–%50Oran
KİK Ortak Gümrük Tarifesi’nde 22. fasıl 9 pozisyon altında 67 tarife pozisyonu içerir.
Oranlar %0 ile %50 arasında, ortalama %16,3; 1 pozisyonda vergi yok.
En ayrıntılı kırılım 21 pozisyonla 2202 pozisyonundadır (sular (mineral sular ve gazlı sular dahil) (ilave şeker veya diğer…).
En sık görülen oran %5; 49 pozisyonda uygulanır.
En yüksek oran %50 ile 2203.00.00.00.00 pozisyonundadır (alcoholic beer made from malt.).
2201 Sular (tabii veya suni mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmamış veya lezzetlendirilmemiş); buz ve kar
- 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 Sular (mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmış veya aromalandırılmış) ve alkolsüz diğer içecekler (20.09 pozisyonundaki meyve, sert kabuklu meyve veya sebze suları hariç)
- 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 Malttan üretilen biralar
2204 Taze üzüm şarabı (kuvvetlendirilmiş şaraplar dahil); üzüm şırası (20.09 pozisyonunda yer alanlar hariç)
- 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 Vermut ve diğer taze üzüm şarapları (bitkiler veya kokulu madde- lerle aromalandırılmış)
2206 Fermente edilmiş diğer içecekler (elma şarabı, armut şarabı, bal şarabı, sake gibi), tarifenin başka yerinde belirtilmeyen veya yer almayan fermente edilmiş içeceklerin karışımları ve fermente edilmiş içeceklerle alkolsüz içeceklerin karışımları
2207 Alkol derecesi hacim itibariyle % 80 veya daha fazla olan tağyir (denatüre) edilmemiş etil alkol; alkol derecesi ne olursa olsun tağyir (denatüre) edilmiş etil alkol ve damıtım yoluyla elde edilen diğer alkollü içkiler
- 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 Alkol derecesi hacim itibariyle % 80'den az olan tağyir (denatüre) edilmemiş etil alkol; damıtım yoluyla elde edilen alkollü içkiler, likörler ve diğer alkollü içecekler
- 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.