HS code · 2-digit chapter
HS Code 22 – Beverages, spirits and vinegar
What HS 22 covers
Chapter 22 of the Harmonized System (HS) covers 'Beverages, spirits and vinegar,' a crucial classification for a vast array of products intended for human consumption. This chapter encompasses everything from natural waters and non-alcoholic beverages to fermented alcoholic drinks like wine and beer, distilled spirits, and various types of vinegar. Its scope is broad, covering finished products ready for consumption, but it carefully delineates boundaries to avoid overlap with other chapters. For instance, it excludes medicinal preparations (Chapter 30), perfumery or toilet preparations containing alcohol (Chapter 33), and certain food preparations containing alcohol, such as alcoholic jellies or sauces (Chapter 21). Key sub-categories within this chapter include natural mineral waters and sparkling waters (2201), non-alcoholic beverages like soft drinks, energy drinks, and fruit or vegetable juices (2202), beer (2203), wine from fresh grapes (2204), vermouth and other wine of fresh grapes flavored with plants or aromatic substances (2205), other fermented beverages such as cider, perry, mead, or sake (2206), undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (2207), and spirits, liqueurs, and other spirituous beverages (2208). The chapter concludes with vinegar and substitutes for vinegar obtained from acetic acid (2209). This classification is paramount for trade compliance due to the significant regulatory oversight of these products. Beverages, especially alcoholic ones, are subject to high import duties, excise taxes, specific labeling requirements (e.g., origin, alcohol content, ingredients), health and safety standards, and often require import/export licenses or quotas. Misclassification can lead to severe penalties, delays, and additional costs. Historically, beverages have been central to international trade, reflecting cultural exchange and economic significance, with governments heavily relying on their taxation for revenue.
- Covers
- Natural mineral water
- Sparkling water
- Coca-Cola
- Energy drinks
- Orange juice (not concentrated)
- Apple juice (not concentrated)
- Lager beer
- Stout beer
- Red wine (e.g., Merlot)
- White wine (e.g., Sauvignon Blanc)
- Rosé wine
- Champagne
- Cider
- Perry
- Sake
- Whisky (Scotch)
- Gin
- Vodka
- Rum
- Tequila
- Liqueurs (e.g., coffee liqueur)
- Undenatured ethyl alcohol (80% vol+)
- Balsamic vinegar
- Malt vinegar
- Rice vinegar
- Kombucha.
- Examples
A French winery exports a container of Bordeaux red wine (HS 2204) to a distributor in New York, USA, requiring adherence to US FDA regulations, TTB labeling rules, and paying specific import duties and excise taxes. Separately, a UK distillery ships several pallets of Scotch whisky (HS 2208) to a major importer in Japan, navigating specific Japanese alcohol taxation and labeling requirements, often benefiting from preferential tariff rates under the UK-Japan Comprehensive Economic Partnership Agreement. An Italian company exports bottled sparkling mineral water (HS 2201) to the United Arab Emirates, where the primary concerns are often strict health certifications and halal compliance for food and beverage products. Furthermore, a German brewery exports its popular craft lager (HS 2203) to Australia, facing Australian import duties, excise taxes based on alcohol content, and specific food safety standards. Lastly, a Mexican producer ships tequila (HS 2208) to Canada, needing to meet Canadian labeling standards, provincial liquor board regulations, and pay applicable duties and taxes.
Headings in chapter 22 9
Codes often confused with 22
Common mistake. Common misclassification mistakes in Chapter 22 often revolve around distinguishing finished beverages from preparations or other alcohol-containing products. Traders frequently confuse beverage concentrates or mixes, which are classified under HS 2106 (Food preparations not elsewhere specified), with actual ready-to-drink beverages in Chapter 22. For example, a powdered drink mix is 2106, while the prepared drink is 2202. Another error is classifying medicinal alcoholic preparations (HS 3003 or 3004) as beverages, which is incorrect if their primary purpose is therapeutic. Similarly, ethyl alcohol intended for perfumery or cosmetics (HS 3303, 3307) is often denatured and falls outside Chapter 22, which primarily covers undenatured alcohol or alcohol for consumption. Understanding the 'finished product' status and primary use is crucial to avoid these errors.
Top exporters and importers of HS code 22, 2025
In 2025, the largest exporter of HS code 22 in UN Comtrade data was France, with 14% of world exports; the largest importer in UN Comtrade data was the United States, with 18% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 France $21.4B 14% of world exports
- 2 Italy $14.1B 9.3% of world exports
- 3 Mexico $11.8B 7.8% of world exports
World total: $151.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $28.0B 18% of world imports
- 2 United Kingdom $11.0B 7.2% of world imports
- 3 Germany $10.3B 6.7% of world imports
World total: $152.0B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 22
What is HS code 22?
HS code 22 is a 2-digit chapter in the Harmonized System that covers: Beverages, spirits and vinegar. Chapter 22 of the Harmonized System (HS) covers 'Beverages, spirits and vinegar,' a crucial classification for a vast array of products intended for human consumption. This chapter encompasses everything from natural waters and non-alcoholic beverages to fermented alcoholic drinks like wine and beer, distilled spirits, and various types of vinegar. Its scope is broad, covering finished products ready for consumption, but it carefully delineates boundaries to avoid overlap with other chapters. For instance, it excludes medicinal preparations (Chapter 30), perfumery or toilet preparations containing alcohol (Chapter 33), and certain food preparations containing alcohol, such as alcoholic jellies or sauces (Chapter 21). Key sub-categories within this chapter include natural mineral waters and sparkling waters (2201), non-alcoholic beverages like soft drinks, energy drinks, and fruit or vegetable juices (2202), beer (2203), wine from fresh grapes (2204), vermouth and other wine of fresh grapes flavored with plants or aromatic substances (2205), other fermented beverages such as cider, perry, mead, or sake (2206), undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (2207), and spirits, liqueurs, and other spirituous beverages (2208). The chapter concludes with vinegar and substitutes for vinegar obtained from acetic acid (2209). This classification is paramount for trade compliance due to the significant regulatory oversight of these products. Beverages, especially alcoholic ones, are subject to high import duties, excise taxes, specific labeling requirements (e.g., origin, alcohol content, ingredients), health and safety standards, and often require import/export licenses or quotas. Misclassification can lead to severe penalties, delays, and additional costs. Historically, beverages have been central to international trade, reflecting cultural exchange and economic significance, with governments heavily relying on their taxation for revenue.
What products fall under HS code 22?
Natural mineral water, sparkling water, Coca-Cola, energy drinks, orange juice (not concentrated), apple juice (not concentrated), lager beer, stout beer, red wine (e.g., Merlot), white wine (e.g., Sauvignon Blanc), rosé wine, Champagne, cider, perry, sake, whisky (Scotch), gin, vodka, rum, tequila, liqueurs (e.g., coffee liqueur), undenatured ethyl alcohol (80% vol+), balsamic vinegar, malt vinegar, rice vinegar, kombucha.
What are common misclassifications for HS code 22?
Common misclassification mistakes in Chapter 22 often revolve around distinguishing finished beverages from preparations or other alcohol-containing products. Traders frequently confuse beverage concentrates or mixes, which are classified under HS 2106 (Food preparations not elsewhere specified), with actual ready-to-drink beverages in Chapter 22. For example, a powdered drink mix is 2106, while the prepared drink is 2202. Another error is classifying medicinal alcoholic preparations (HS 3003 or 3004) as beverages, which is incorrect if their primary purpose is therapeutic. Similarly, ethyl alcohol intended for perfumery or cosmetics (HS 3303, 3307) is often denatured and falls outside Chapter 22, which primarily covers undenatured alcohol or alcohol for consumption. Understanding the 'finished product' status and primary use is crucial to avoid these errors.
Which countries are the top exporters of goods under HS code 22?
In 2025, the top exporters of HS code 22 in UN Comtrade data were France ($21.4B, 14% of world exports), Italy ($14.1B) and Mexico ($11.8B). World exports came to about $151.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 22?
In 2025, the top importers of HS code 22 in UN Comtrade data were the United States ($28.0B, 18% of world imports), the United Kingdom ($11.0B) and Germany ($10.3B). World imports came to about $152.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 22 structured?
HS code 22 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.