| 2207.20 | | Ethyl alcohol and other spirits, denatured, of any strength |
| 2207.20 | 100 | 1 Of an alcoholic strength by volume of 90% vol or higher |
| 22.08 | | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages |
| 2208.20 | 000 | Spirits obtained by distilling grape wine or grape marc |
| 2208.30 | 000 | Whiskies |
| 2208.40 | 000 | Rum and other spirits obtained by distilling fermented sugar-cane products |
| 2208.70 | 000 | Liqueurs and cordials |
| 2208.90 | | 1 Ethyl alcohol and distilled alcoholic beverages |
| 2208.90 | 124 | (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still |
| 2208.90 | 125 | (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still |
| 2208.90 | | 2 Other spirituous beverages |
| 2208.90 | 220 | (1) Imitation saké and white saké |
| 2208.90 | 230 | (2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol |
| 2209.00 | 000 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 23.01 | | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves |
| 2301.1 | 0 | Flours, meals and pellets, of meat or meat offal; greaves |
| 2301.2 | | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| 2301.2 | 10 | - Flours, meals and pellets, of fish |
| 23.02 | | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants |
| 2302.40 | | Of other cereals |
| 2302.50 | 000 | Of leguminous plants |
| 23.03 | | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| 2303.10 | 000 | Residues of starch manufacture and similar residues |