菲律宾 · 第 22· 96 条目
§22饮料、酒及醋
本章品目（4 位 WCO 统一）
9 个品目
菲律宾 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 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. | — | → |
| 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, nut or vegetable juices of heading 20.09. | — | → |
| 22.03 | Beer made from malt. | — | → |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | — | → |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. | — | → |
| 22.06 | 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. | — | → |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. | — | → |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages. | — | → |
| 2201.10 | - Mineral waters and aerated waters : | — | → |
| 2201.10.10 | - - Mineral waters | — | → |
| 2201.10.20 | - - Aerated waters | — | → |
| 2201.90 | - Other : | — | → |
| 2201.90.10 | - - Ice and snow | — | → |
| 2201.90.90 | - - Other | — | → |
| 2202.10 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : | — | → |
| 2202.10.20 | - - Energy drink whether or not aerated | — | → |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | — | → |
| 2202.10.90 | - - Other | — | → |
| 2202.91.00 | - - Non-alcoholic beer | — | → |
| 2202.99 | - - Other : | — | → |
| 2202.99.10 | - - - Flavoured UHT milk based drinks | — | → |
| 2202.99.20 | - - - Soya milk drinks | — | → |
| 2202.99.30 | - - - Coconut water based drinks | — | → |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | — | → |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | — | → |
| 2202.99.90 | - - - Other | — | → |
| 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | — | → |
| 2203.00.19 | - - Other | — | → |
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | — | → |
| 2203.00.99 | - - Other | — | → |
| 2204.10.00 | - Sparkling wine | — | → |
| 2204.21 | - - In containers holding 2 l or less : | — | → |
| 2204.21.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | — | → |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | — | → |
| 2204.21.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2204.22 | - - In containers holding more than 2 l but not more than 10 l : | — | → |
| 2204.22.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | — | → |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | — | → |
| 2204.22.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2204.29 | - - Other : | — | → |
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2204.29.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2204.30 | - Other grape must : | — | → |
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2205.10 | - In containers holding 2 l or less : | — | → |
| 2205.10.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2205.90 | - Other : | — | → |
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | → |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | — | → |
| 2206.00.10 | - Cider or perry | — | → |
| 2206.00.20 | - Saké | — | → |
| 2206.00.31 | - - In container holding 2 l or less | — | → |
| 2206.00.39 | - - Other | — | → |
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | — | → |
| 2206.00.49 | - - Other | — | → |
| 2206.00.50 | - Mead | — | → |
| 2206.00.60 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | — | → |
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | — | → |
| 2206.00.99 | - - Other | — | → |
| 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | — | → |
| 2207.20 | - Ethyl alcohol and other spirits, denatured, of any strength : | — | → |
| 2207.20.11 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol. | — | → |
| 2207.20.19 | - - - Other | — | → |
| 2207.20.90 | - - Other | — | → |
| 2208.20 | - Spirits obtained by distilling grape wine or grape marc : | — | → |
| 2208.20.50 | - - Brandy | — | → |
| 2208.20.90 | - - Other | — | → |
| 2208.30 | - Whiskies : | — | → |
| 2208.30.10 | - - In containers holding more than 5 l | — | → |
| 2208.30.90 | - - Other | — | → |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | — | → |
| 2208.50.00 | - Gin and Geneva | — | → |
| 2208.60.00 | - Vodka | — | → |
| 2208.70 | - Liqueurs and cordials : | — | → |
| 2208.70.10 | - - Of an alcoholic strength by volume not exceeding 57 % vol. | — | → |
| 2208.70.90 | - - Other | — | → |
| 2208.90 | - Other : | — | → |
| 2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | — | → |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40 % vol. | — | → |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40 % vol. | — | → |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40 % vol. | — | → |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol. | — | → |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol. | — | → |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol. | — | → |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. | — | → |
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | — | → |
| 2208.90.99 | - - - Other | — | → |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid. | — | → |