韩国 · 第 22· 56 条目

§22饮料、酒及醋

第 IV 类食品；饮料、酒及醋；烟草及制品 · 第 16–24 章（WCO HS）

本章品目（4 位 WCO 统一）

9 个品目

2201水（包括矿泉水、汽水，未加糖、甜味剂或香料）；冰及雪→2202加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）→2203加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）→2204鲜葡萄酿制的酒（包括加强型葡萄酒）；品目2009以外的葡萄汁→2205苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒→2206苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒→2207未变性乙醇（酒精度≥80%vol）；变性乙醇及其他变性烈酒→2208未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料→2209醋及醋酸制得的醋代用品→

韩国 税号（前 56 条）

本章共 56 条，
HS 编码商品描述首要税率
22011000Mineral waters and aerated waters8→
22019010Ice and snow8→
22019090Other8→
22021010Coloured8→
22021090Other8→
22029100Non-alcoholic beer8→
22029910Beverage based on ginseng8→
22029920Beverage of fruit juice8→
22029930Sikhyeⓚ8→
22029990Other8→
22030000Beer made from malt.30→
22041000Sparkling wine30→
22042110Red wine30→
22042120White wine30→
22042190Other30→
22042210Red wine30→
22042220White wine30→
22042290Other30→
22042910Red wine30→
22042920White wine30→
22042990Other30→
22043000Other grape must30→
22051000In containers holding 2 ℓ or less30→
22059000Other30→
2206001010Cider30→
2206001020Perry30→
2206001090Other30→
2206002010Saké30→
2206002020Yakjuⓚ30→
2206002030Takjuⓚ30→
2206002090Other30→
2206009010Wine cooler (added the product of heading 20.09 or 22.02, including being made of grapes)30→
2206009090Other30→
22071010Roughly distilled alcohol for beverages10→
2207109010Fermented alcohol for manufacture of liquors30→
2207109090Other30→
22072000Ethyl alcohol and other spirits, denatured, of any strength8→
22082010Cognac30→
22082090Other30→
22083010Scotch whisky30→
22083020Bourbon whisky30→
22083030Rye whisky30→
22083090Other30→
22084000Rum and other spirits obtained by distilling fermented sugarcane products30→
22085000Gin and geneva30→
22086000Vodka30→
22087010Ginseng wine30→
22087020Ogarpiⓚ wine30→
22087090Other30→
22089010Brandies other than that of subheading 2208.2030→
22089040Sojuⓚ30→
22089060Kaoliang wine30→
22089070Tequila30→
22089090Other30→
22090010Brewery vinegar8→
22090090Other8→