| 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 | 000 | Mineral waters and aerated waters |
| 2201.90 | 000 | Other |
| 22.02 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit 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 | 100 | 1 Containing added sugar |
| 2202.10 | 200 | 2 Other |
| 2202.10 | | Other |
| 2202.91 | | Non-alcoholic beer |
| 2202.91 | 100 | 1 Containing added sugar |
| 2202.91 | 200 | 2 Other |
| 2202.99 | | Other |
| 2202.99 | 100 | 1 Containing added sugar |
| 2202.99 | 200 | 2 Other |
| 22.03 | | |
| 2203.00 | 000 | Beer made from malt |
| 22.04 | | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 |
| 2204.10 | 000 | Sparkling wine |
| 2204.10 | | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol |
| 2204.21 | | In containers holding 2 l or less |
| 2204.21 | 010 | 1 Sherry, port and other fortified wines |
| 2204.21 | 020 | 2 Other |
| 2204.22 | 000 | In containers holding more than 2 l but not more than 10 l |
