HS Chapter 22

Beverages, spirits and vinegar

9 headings · 24 HS codes. Choose a 4-digit heading to see its tariff lines.

Heading 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow 2 codes Heading 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 3 codes Heading 2203 Beer made from malt 1 codes Heading 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009 5 codes Heading 2205 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances 2 codes Heading 2206 Fermented beverages, n.e.c. in chapter 22; (e.g. cider, perry, mead, sake) 1 codes Heading 2207 Ethyl alcohol, undenatured; of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength 2 codes Heading 2208 Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages 7 codes Heading 2209 Vinegar and substitutes for vinegar obtained from acetic acid 1 codes

Recorded imports

Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 228,889,034 (1,059,433 kg) under this chapter, across 18 of its 24 tariff lines. The remaining 6 recorded no commercial import in that window.

Month	Lines with imports	Net weight	Assessable value
December 2025	13	246,924 kg	BDT 62,989,762
January 2026	11	142,372 kg	BDT 40,097,064
February 2026	10	208,311 kg	BDT 35,642,169
March 2026	13	172,445 kg	BDT 43,131,752
April 2026	10	131,195 kg	BDT 21,921,449
May 2026	7	158,186 kg	BDT 25,106,838

The largest lines by assessable value in May 2026:

22071000 — Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol. — BDT 8,274,466
22021000 — Waters (Incl. Mineral And Aerated), With Added Sugar, Sweetener, Etc — BDT 7,237,836
22029900 — Waters, including mineral waters and aerated waters...Excl. Non-alcoholic beer — BDT 4,942,641
22090000 — Vinegar And Substitutes For Vinegar Obtained From Acetic Acid — BDT 3,044,480
22019000 — OTHER WATER, EXCL.MINERAL WATERS AND AERATED WATERS — BDT 949,265

Bonded imports. A further BDT 337,596,805 (812,115 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 59.6% of everything imported under this chapter: most of this trade never pays the duty rates shown above.

Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.

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