Heading 
No. 

Sub-heading 
No. 

Description of goods 

Rate of duty 

(1) 

(2) 

(3) 

(4) 

22.01 

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice 

- Waters, including natural or artificial mineral waters :

2201.11 

-- Not bearing a brand name 

Nil 

2201.19 

-- Other 

16% 

2201.20 

- Aerated waters 

16% 

2201.90 

- Other 

Nil 

22.02 

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.01 

- Waters, including mineral waters :

2202.11 

-- Not bearing a brand name 

Nil 

2202.19 

-- Other 

16% 

2202.20 

- Aerated waters 

16% 

2202.30 

- Soya milk drinks, whether or not sweetened or flavoured 

Nil 

2202.40 

- Fruit pulp or fruit juice based drinks 

Nil

- Other:

2202.91 

-- Not bearing a brand name 

Nil 

2202.99 

-- Other

16% 

22.03

2203.00

 Vinegar and substitutes for vinegar obtained from acetic acid

 16%

22.04 

Ethyl alcohol of any strength whether denatured or not, but not including alcoholic liquor for human consumption 

2204.10 

- Denatured ethyl alcohol of any strength 

16% 

2204.90 

- Other 

Nil