Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
Products of this Chapter (excluding those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
(b)
sea water (heading 25.01);
(c)
distilled or conductivity water or water of similar purity (heading 28.53);
(d)
acetic acid of a concentration exceeding 10 per cent by mass of acetic acid (heading 29.15);
(e)
medicaments of heading 30.03 or 30.04; or
(f)
perfumery or toilet preparations (Chapter 33).
2.
For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.
3.
For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0,5 per cent vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note
1.
For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 300 kPa.
Additional Notes
1.
Traditional African Beer
For the purposes of this Chapter "traditional African beer" means beer made by the fermentation of malt or unmalted grain or meal of sorghum, maize, finger millet or pearl millet of which the fermentation has not been arrested: Provided that-
(a)
the alcohol content does not exceed 3,5 per cent by volume;
(b)
no ethyl alcohol has been added;
(c)
it does not contain and has not been flavoured with hops or products derived from hops; and
(d)
any sugar which may have been added does not exceed 5 per cent by mass of such malt or unmalted grain or meal of sorghum, maize, finger millet or pearl millet.
2.
"Fortified wine" means wine which is the final product of the alcoholic fermentation of the must of fresh grapes, to which a spirit obtained by distilling grape wine or grape marc has been added to such an extent that the alcohol strength by volume thereof is at least 15 per cent vol. but not exceeding 22 per cent vol.
3.
The beverages of subheading 2206.00.05, are beverages which, when kept at a temperature of 20°C in closed containers, have an excess pressure of not less than 300 kPa.
4.
Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages containing the following:
(a)
(i)
distilled spirits;
(ii)
the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff headings 22.04, 22.05 or 22.06 and of which the volume exceeds the volume of the distilled spirits; and
(iii)
other non-alcoholic ingredients; or
(b)
wine spirits to which other non-alcoholic ingredients have been added.
5.
For the purposes of heading 22.06 -
(a)
Not more than 20 per cent of the fermentable sugars used in any fermented fruit beverage, fortified or unfortified, may be of an origin other than fruit;
(b)
Subject to paragraph (c)(iii) and (c)(iv) below, fortified apple or fortified pear beverages shall be fortified by the addition of a rectified spirits derived from apples or pears respectively; and
(c)
Not more than 25 per cent of the final volume of -
(i)
fermented apple beverages shall consist of fruit juice derived from pears or grapes or added fermented pear beverages or added unspecified alcoholic fruit beverage derived solely from grapes;
(ii)
fermented pear beverages shall consist of fruit juice derived from apples or added fermented apple beverages;
(iii)
fortified fermented apple beverages shall consist of fruit juice derived from pears, or added fermented pear beverages or fortified fermented pear beverages; and
(iv)
fortified fermented pear beverages shall consist of fruit juice derived from apples, or added fermented apple beverages, or fortified fermented apple beverages.
6.
(a)
Subheading 2206.00.19 is limited to other fermented beverages that are manufactured from a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.
(b)
Subheading 2206.00.21 is limited to beverages obtained by mixing the products specified in (a) with any non-alcoholic beverage.
7.
For the purposes of tariff subheadings 2208.20.11 and 2208.20.91, "brandy" means pot stilled brandy and vintage brandy as defined in the Liquor Products Act, Act 60 of 1989.
8.
Fermented fruit beverages and mead are limited to beverages that are the end product of fermentation of fruit and honey, whether or not flavoured during or after the fermentation, but not mixed with any other non-alcoholic beverages.
| Heading | Description | General |
|---|---|---|
| 22.01 | 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 | Mineral water and aerated waters | free |
| 2201.90 | Other | free |
| 22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages (excluding fruit, nut or vegetable juices of heading 20.09): | |
| 2202.10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | |
| 2202.10.10 | In sealed containers holding 2,5 li or less (excluding those in collapsible plastic tubes) | 4,36c/li |
| 2202.10.90 | Other | 3,3c/li |
| 2202.9 | Other: | |
| 2202.91 | Non-alcoholic beer: | |
| 2202.91.20 | In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk) | 21% |
| 2202.91.90 | Other | 21% |
| 2202.99 | Other: | |
| 2202.99.20 | In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk) | 21% |
| 2203.00 | Beer made from malt: | |
| 2203.00.05 | Traditional African beer as defined in Additional Note 1 to Chapter 22 | 5% |
| 2202.99.90 | Other | 21% |
| 2203.00.90 | Other | 5% |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09): | |
| 2204.10 | Sparkling wine | 25% |
| 2204.2 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.21.4 | Unfortified wine: | |
| 2204.21.5 | Fortified wine: | |
| 2204.21 | In containers holding 2 li or less: | |
| 2204.21.42 | Other | 25% |
| 2204.21.41 | With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. | 25% |
| 2204.21.30 | Grape must with fermentation prevented or arrested by the addition of alcohol | 25% |
| 2204.22.42 | Other | 25% |
| 2204.21.51 | With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. | 25% |
| 2204.21.52 | Other | 25% |
| 2204.22.30 | Grape must with fermentation prevented or arrested by the addition of alcohol | 25% |
| 2204.22.41 | With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. | 25% |
| 2204.22.4 | Unfortified wine: | |
| 2204.22 | In containers holding more than 2 li but not more than 10 li: | |
| 2204.22.5 | Fortified wine: | |
| 2204.22.52 | Other | 25% |
| 2204.22.51 | With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. | 25% |
| 2204.29 | Other: | |
| 2204.29.4 | Unfortified wine: | |
| 2204.29.5 | Fortified wine: | |
| 2204.29.42 | Other | 25% |
| 2204.29.41 | With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. | 25% |
| 2204.29.30 | Grape must with fermentation prevented or arrested by the addition of alcohol | 25% |
| 2204.29.51 | With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. | 25% |
| 2204.29.52 | Other | 25% |
| 2204.30 | Other grape must | 25% |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: | |
| 2205.10.3 | Fortified: | |
| 2205.10.22 | Other | 25% |
| 2205.10.21 | With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. | 25% |
| 2205.10.31 | With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. | 25% |
| 2205.10.32 | Other | 25% |
| 2205.10.10 | Sparkling | 25% |
| 2205.10 | In containers holding 2 li or less: | |
| 2205.10.2 | Unfortified: | |
| 2205.90 | Other: | |
| 2205.90.3 | Fortified: | |
| 2205.90.22 | Other | 25% |
| 2205.90.2 | Unfortified: | |
| 2205.90.32 | Other | 25% |
| 2205.90.31 | With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. | 25% |
| 2205.90.21 | With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. | 25% |
| 2206.00.19 | Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. | 25% |
| 2206.00.21 | Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. | 25% |
| 2206.00.05 | Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beverages | 25% |
| 2206.00.17 | Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent volume | 25% |
| 2206.00 | 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: | |
| 2206.00.15 | Traditional African beer as defined in Additional Note 1 to Chapter 22 | 25% |
| 2206.00.82 | Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. | 25% |
| 2206.00.81 | Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. | 25% |
| 2206.00.83 | Other fermented apple or pear beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. | 25% |
| 2206.00.85 | Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. | 25% |
| 2206.00.84 | Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. | 25% |
| 2206.00.87 | Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. | 25% |
| 2206.00.90 | Other | 25% |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: | |
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher | 317c/li aa |
| 2207.20 | Ethyl alcohol and other spirits, denatured, of any strength | 317c/li aa |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages: | |
| 2208.20 | Spirits obtained by distilling grape wine or grape marc: | |
| 2208.20.1 | In containers holding 2 li or less: | |
| 2208.20.19 | Other | 154c/li |
| 2208.20.11 | Brandy as defined in Additional Note 7 to Chapter 22 | 154c/li |
| 2208.20.9 | Other: | |
| 2208.20.99 | Other | 136c/li |
| 2208.20.91 | Brandy as defined in Additional Note 7 to Chapter 22 | 136c/li |
| 2208.30 | Whiskies: | |
| 2208.30.10 | In containers holding 2 li or less | 154c/li |
| 2208.30.90 | Other | 136c/li |
| 2208.40 | Rum and other spirits obtained by distilling fermented sugarcane products: | |
| 2208.40.10 | In containers holding 2 li or less | 154c/li |
| 2208.40.90 | Other | 136c/li |
| 2208.50 | Gin and Geneva: | |
| 2208.50.10 | In containers holding 2 li or less | 154c/li |
| 2208.50.90 | Other | 136c/li |
| 2208.60 | Vodka: | |
| 2208.60.10 | In containers holding 2 li or less | 154c/li |
| 2208.60.90 | Other | 136c/li |
| 2208.70.22 | Other | 154c/li |
| 2208.70.21 | With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol. | 154c/li |
| 2208.70.2 | In containers holding 2 li or less: | |
| 2208.70 | Liqueurs and cordials: | |
| 2208.70.9 | Other: | |
| 2208.70.92 | Other | 136c/li |
| 2208.70.91 | With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol. | 136c/li |
| 2208.90 | Other: | |
| 2208.90.2 | In containers holding 2 li or less: | |
| 2208.90.22 | Other | 154c/li |
| 2208.90.21 | With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol. | 154c/li |
| 2208.90.9 | Other: | |
| 2208.90.92 | Other | 136c/li |
| 2208.90.91 | With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol. | 136c/li |
| 2209.00 | Vinegar and substitutes for vinegar obtained from acetic acid | 5c/li |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.