Chapter 22 · Section IV

Beverages, spirits & vinegar

Prepared foodstuffs; beverages, spirits & tobacco

Chapter 22 at a glance

HS chapter
22
Section
IV — Prepared foodstuffs; beverages, spirits & tobacco
Tariff headings
9 (24 subheadings)
General customs duty
0% – 25%
Import VAT
15% on the added tax value (ATV)
Products listed
4

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 22 covers beverages, spirits & vinegar. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

2202.10 Sweetened or flavoured soft drinks 0% duty + 15% VAT 2203.00 Beer made from malt 5% duty + 15% VAT 2204.21 Wine in bottles (≤2 litres) 25% duty + 15% VAT 2208.30 Whiskies 0% duty + 15% VAT

All 9 tariff headings in Chapter 22

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
  • 2201.10 Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other sweetening matter nor flavoured)
  • 2201.90 Waters; other than mineral and aerated, (not containing added sugar or other sweetening matter nor flavoured), ice and snow
2202 Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009
2203 Beer made from malt
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009
  • 2204.10 Wine; sparkling
  • 2204.21 Wine; still, in containers holding 2 litres or less 25% duty
  • 2204.22 Wine; still, in containers holding more than 2 litres but not more than 10 litres
  • 2204.29 Wine; still, in containers holding more than 10 litres
  • 2204.30 Grape must; n.e.c. in heading no. 2009, n.e.c. in item no. 2204.2
2205 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances
  • 2205.10 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding 2 litres or less
  • 2205.90 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding more than 2 litres
2206 Fermented beverages, n.e.c. in chapter 22; (e.g. cider, perry, mead, sake)
  • 2206.00 Beverages, fermented; (e.g. cider, perry, mead, sake)
2207 Ethyl alcohol, undenatured; of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
  • 2207.10 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
2208 Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages
  • 2208.20 Spirits obtained by distilling grape wine or grape marc
  • 2208.30 Whiskies 0% duty
  • 2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
  • 2208.50 Gin and geneva
  • 2208.60 Vodka
  • 2208.70 Liqueurs and cordials
  • 2208.90 Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208
2209 Vinegar and substitutes for vinegar obtained from acetic acid
  • 2209.00 Vinegar and substitutes for vinegar; obtained from acetic acid
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