- Section 04
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Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
- 22
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Section notes
- SECTION IV
NOTE
1. In this Section the term "pellets" means products
which have been agglomerated either directly by
compression or by the adddition of a binder in a
proportion not exceeding 5% by weight.
Chapter notes
- Chapter 22 - NOTES
1. This Chapter does not cover:
(a) Products of this Chapter (other than those of heading No. 22.09) prepared for culinary
purposes and thereby rendered unsuitable for consumption as beverages (generally heading
No. 21.03);
(b) Sea water (heading No. 25.01);
(c) Distilled or conductivity water and water of similar purity (heading No. 28.51);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No.
29.15);
(e) Medicaments of heading No. 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapter 20 and 21, the "alcoholic strength by
volume" shall be determined at a temperature of 20o Centigrade.
3. For the purposes of heading No 22.02, the term "non-alcoholic beverages" means beverages
of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are
classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.
SUBHDEADING NOTE
1. For the purposes of subheading No. 22.04.10, the expression "sparkling wine" means wine
which, when kept at a temperature of 20oC in closed containers, has an excess pressure
of not less than 3 bars.
Additional Notes
1. Throughout this schedule
(a) In the case of any item where duty is payable according to the alcohol content,such
content shall be ascertained by means of means of Gay Lussac's hydrometer. If such
content cannot be correctly ascertained by the direct use of the hydrometer it shall
be ascertained by the distillation of a sample and the subsequent test in like manner
of the distillate.
(b) The expression "litre of alcohol" means a litre of alcohol contained in a product.
2. For the purposes of this chapter any beverages imported in bottles or containers, the
content of which fall within limits sets out in the first column below and imported in
packages containing such numbers as specified in the second column below will be assessed
for duty at the quantity stated in the third column below:
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Colunm 1 Column 2 Column 3
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Limits of the content Number of bottles Quantity for duty
of each bottle or or containers purposes per
container per package package
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1.346 to 1.564 litres 6 9 litres
1.114 to 1.159 litres 12 13.500 litres
0.977 to 1.023 litres 12 12 litres
0.673 to 0.782 litres 12 9 litres
0.555 to 0.582 litres 24 13.500 litres
0.486 to 0.514 litres 24 12 litres
0.366 to 0.391 litres 24 9 litres
0.277 to 0.291 litres 48 13.500 litres
0.168 to 0.195 litres 48 9 litres
0.136 to 0.145 litres 96 13.500 litres
0.041 to 0.050 litres 192 9 litres