BEVERAGES, SPIRITS AND VINEGAR

Chapter 22 of the EU Customs Tariff covers non-alcoholic and alcoholic beverages as well as vinegar. In the non-alcoholic segment, it classifies mineral and aerated waters (natural and artificial), waters with added sugar or flavourings (carbonated drinks, energy drinks), non-alcoholic beer and other non-alcoholic beverages. Alcoholic beverages include: malt beer, wine of fresh grapes (including sparkling wine, champagne, prosecco), vermouth and other aromatised wines, fermented beverages (cider, perry, mead, sake), distilled spirits (vodka, whisky, rum, gin, brandy, cognac, tequila, liqueurs), as well as undenatured ethyl alcohol. Vinegar and vinegar substitutes also fall within this chapter. The import of alcoholic beverages into the EU is subject not only to customs duty but also to excise duty, the rates of which are set at national level (in Poland regulated by the Excise Duty Act). Alcoholic beverages require excise banderoles and must comply with labelling standards, including information on alcohol content. Imported wine must be accompanied by a VI-1 certificate confirming compliance with EU oenological practices. The import of spirit drinks is governed by the EU Regulation on spirit drinks, which defines categories and quality requirements. The EU is the world's largest exporter and importer of alcoholic beverages.

Customs duty rates on beverages vary considerably. Mineral water — 0%, sweetened beverages — 9.6%. Beer — 0%. Still wine — from 5.3 to 15.4 EUR/hl depending on alcoholic strength, sparkling wine — 32 EUR/hl. Vermouth — 10.9 EUR/hl. Distilled spirits are subject to rates from 0 EUR/hl to 0.6 EUR/hl of pure alcohol depending on the type (vodka, whisky, rum, gin) — customs duty rates on spirits themselves are low, but excise duty constitutes the main fiscal burden. Vinegar — 5.1 EUR/hl. The EU manages tariff rate quotas for wine (including from Chile, Australia, South Africa) and certain spirit drinks. It should be noted that in addition to customs duty and VAT, excise duty is levied on alcoholic beverages.

Classification of beverages in Chapter 22 requires determining the type of beverage, alcohol content, production method and packaging volume. Grape wine has separate codes from fruit wines. Malt beer (from barley) is classified differently from non-alcoholic beer. Fermented beverages (cider, sake) have distinct headings from distilled spirits. Alcohol content is crucial — beverages with an alcoholic strength above certain thresholds qualify for higher subheadings. Beverage concentrates may be classified in Chapter 21, while ready-to-drink beverages fall under Chapter 22. Unfermented fruit juices belong to heading 2009 (Chapter 20). Denatured ethyl alcohol has a different heading from undenatured alcohol.