Mineral waters, artificial, not containing added sugar or other sweetening matter nor flavoured, incl. aerated waters

Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity)

Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured

Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage

Non-alcoholic beer <= 0.5% vol alc

Non-alcoholic beverages containing >= 2% fats derived from milk or milk products

Non-alcoholic beverages (excl. water, fruit or vegetable juices, milk and beer)

Malt beer, in containers holding > 10 l

Beer made from malt

Sparkling wine of fresh grapes (excl. varietal wines)

Wines not produced in EU, in containers holding <= 2 l (other than sparkling wine, semi-sparkling wine, white wine and varietal wines)

Wines not produced in EU, in containers holding > 2 l but <= 10 l (other than sparkling wine, semi-sparkling wine, white wine and varietal wines)

Wines not produced in EU, in containers holding > 10 l (other than sparkling wine, semi-sparkling wine, white wine and varietal wines)

Grape must, unfermented, non-concentrated, of a density > 1,33 g/cm³ at 20°C and of an actual alcoholic strength <= 1% vol but > 0,5% vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)

Sparkling wine of fresh grapes

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l but <= 10 l (excl. sparkling wine)

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 10 l (excl. sparkling wine)

Grape must, of an actual alcoholic strength of > 0,5% vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding <= 2 l, of actual alcoholic strength of > 18% vol

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding > 2 l, of actual alcoholic strength of > 18% vol

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

Mead and other fermented beverages and mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding > 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry)

Cider, perry, mead, saké and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)

Undenatured ethyl alcohol, of actual alcoholic strength of >= 80%

Denatured ethyl alcohol and other spirits of any strength

Spirits obtained by distilling grape marc, in containers holding > 2 l (excl. Grappa)

Whisky, in containers holding > 2 l (other than Bourbon whiskey and Scotch whisky)

Rum and other spirits obtained by distilling fermented sugar-cane products, of a value <= 2 €/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of >= 225 g/hl of pure alcohol „with a 10% tolerance”)

Geneva, in containers holding > 2 l

Vodka of an alcoholic strength of > 45,4% vol, in containers holding > 2 l

Liqueurs and cordials, in containers holding > 2 l

Undenatured ethyl alcohol, of an alcoholic strength of < 80% vol, in containers holding > 2 l

Spirits obtained by distilling grape wine or grape marc

Whiskies

Rum and other spirits obtained by distilling fermented sugar-cane products

Gin and Geneva

Vodka

Liqueurs and cordials

Ethyl alcohol of an alcoholic strength of < 80% vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, vodka, liqueurs and cordials)

Vinegar and substitutes for vinegar obtained from acetic acid, in containers holding > 2 l (excl. wine vinegar)

Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid