菲律宾 · 第 22· 73 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
菲律宾 税号（前 73 条）
本章共 73 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 2201.10.10 | - - Mineral waters | 10% | → |
| 2201.10.20 | - - Aerated waters | 10% | → |
| 2201.90.10 | - - Ice and snow | 10% | → |
| 2201.90.90 | - - Other | 10% | → |
| 2202.10.20 | - - Energy drink whether or not aerated | 10% | → |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | 10% | → |
| 2202.10.90 | - - Other | 10% | → |
| 2202.91.00 | - - Non-alcoholic beer | 10% | → |
| 2202.99.10 | - - - Flavoured UHT milk based drinks | 7% | → |
| 2202.99.20 | - - - Soya milk drinks | 3% | → |
| 2202.99.30 | - - - Coconut water based drinks | 10% | → |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | 10% | → |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | 10% | → |
| 2202.99.90 | - - - Other | 10% | → |
| 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | 15% | → |
| 2203.00.19 | - - Other | 15% | → |
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | 15% | → |
| 2203.00.99 | - - Other | 15% | → |
| 2204.10.00 | - Sparkling wine | 5% | → |
| 2204.21.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 7% | → |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | 7% | → |
| 2204.21.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 7% | → |
| 2204.22.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 7% | → |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | 7% | → |
| 2204.22.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 7% | → |
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 7% | → |
| 2204.29.21 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | → |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 7% | → |
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | → |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 5% | → |
| 2205.10.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | → |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 5% | → |
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | → |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 5% | → |
| 2206.00.10 | - Cider or perry | 5% | → |
| 2206.00.20 | - Saké | 5% | → |
| 2206.00.31 | - - In container holding 2 l or less | 5% | → |
| 2206.00.39 | - - Other | 5% | → |
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | 5% | → |
| 2206.00.49 | - - Other | 5% | → |
| 2206.00.50 | - Mead | 5% | → |
| 2206.00.60 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | 5% | → |
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | 5% | → |
| 2206.00.99 | - - Other | 5% | → |
| 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | 10% | → |
| 2207.20.11 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol. | 10 /c | → |
| 2207.20.19 | - - - Other | 10% | → |
| 2207.20.90 | - - Other | 10% | → |
| 2208.20.50 | - - Brandy | 10% | → |
| 2208.20.90 | - - Other | 10% | → |
| 2208.30.10 | - - In containers holding more than 5 l | 15% | → |
| 2208.30.90 | - - Other | 15% | → |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | 15% | → |
| 2208.50.00 | - Gin and Geneva | 15% | → |
| 2208.60.00 | - Vodka | 10% | → |
| 2208.70.10 | - - Of an alcoholic strength by volume not exceeding 57 % vol. | 10% | → |
| 2208.70.90 | - - Other | 10% | → |
| 2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 15% | → |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40 % vol. | 15% | → |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40 % vol. | 15% | → |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40 % vol. | 15% | → |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol. | 15% | → |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol. | 15% | → |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol. | 15% | → |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. | 15% | → |
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | 15% | → |
| 2208.90.99 | - - - Other | 15% | → |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid. | 15% | → |