WATERS*FREE*
22.02*LEMONADE , FLAVOURED SPA WATERS AND FLAVOURED AERATED WATERS , AND OTHER NON-ALCOHOLIC BEVERAGES , NOT INCLUDING FRUIT AND VEGETABLE JUICES FALLING WITHIN HEADING NO 20.07 : **
*A . NOT CONTAINING MILK OR MILKFATS*6 % *
22.03*BEER MADE FROM MALT*14,5 % *
22.09*SPIRITS ( OTHER THAN THOSE OF HEADING NO 22.08 ) ; LIQUEURS AND OTHER SPIRITUOUS BEVERAGES ; COMPOUND ALCOHOLIC PREPARATIONS ( KNOWN AS " CONCENTRATED EXTRACTS " ) FOR THE MANUFACTURE OF BEVERAGES : **
*C . SPIRITUOUS BEVERAGES : **
*V . OTHER , IN CONTAINERS HOLDING : **
*EX A ) TWO LITRES OR LESS : **
* - TEQUILA*1,30 EUA PER HL PER % VOL OF ALCOHOL + 5 EUA PER HL*
CCT HEADING NO*DESCRIPTION*RATE OF DUTY*
23.01*FLOURS AND MEALS , OF MEAT , OFFALS , FISH , CRUSTACEANS OR MOLLUSCS , UNFIT FOR HUMAN CONSUMPTION ; GREAVES : **
*B . FLOURS AND MEALS OF FISH , CRUSTACEANS OR MOLLUSCS*FREE*
23.02*BRAN , SHARPS AND OTHER RESIDUES DERIVED FROM THE SIFTING , MILLING OR WORKING OF CEREALS OR OF LEGUMINOUS VEGETABLES : **
*B . OF LEGUMINOUS VEGETABLES*3 % *
23.06*PRODUCTS OF VEGETABLE ORIGIN OF A KIND USED FOR ANIMAL FOOD , NOT ELSEWHERE SPECIFIED OR INCLUDED : **
*B . OTHER*FREE*
23.07*SWEETENED FORAGE ; OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING : **
*A . FISH OR MARINE MAMMAL SOLUBLES*FREE*
*C . OTHER*6 % *
24.02*MANUFACTURED TOBACCO ; TOBACCO EXTRACTS AND ESSENCES : **
*A . CIGARETTES*87 % *
*B . CIGARS*42 % *
*C . SMOKING TOBACCO*110 % *
*D . CHEWING TOBACCO AND SNUFF*45 % *
*E . OTHER , INCLUDING AGGLOMERATED TOBACCO , IN THE FORM OF SHEETS OR STRIP*19 % *
ABBREVIATIONS
( L ) : INDICATES THAT THE GOODS REFERRED TO ARE SUBJECT TO THE LEVY SYSTEM ;
VC : INDICATES THAT THE GOODS REFERRED TO ARE SUBJECT TO A CHARGE BASED ON A VARIABLE COMPONENT WHICH IS SPECIFIED UNDER THE REGULATIONS CONCERNING TRADE IN CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ;
ADF : INDICATES THAT ADDITIONAL DUTY MAY BE LEVIED ON THE FLOUR CONTENT OF THE PRODUCTS CONCERNED ;
ADS : INDICATES THAT ADDITIONAL DUTY MAY BE LEVIED ON THE SUGAR CONTENT OF THE PRODUCTS CONCERNED .
( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .