| 2201101000 | Mineral waters,including natural or artificial mineral waters and aerated waters,not containing added sugar or other sweetening matter or flavoured | 5% | 0 | - |
| 2201102000 | Aerated waters, not containing added sugar or other sweetening matter or flavoured | 5% | 13 | - |
| 2201901100 | Natural waters has been packing (not containing added sugar or other sweetening matter or flavoured) | 5% | 0 | - |
| 2201901900 | Other natural waters (not containing added sugar or other sweetening matter or flavoured) | 5% | 0 | - |
| 2201909000 | Other waters, ice and snow, not containing added sugar or other sweetening matter or flavoured | 5% | 0 | - |
| 2202100010 | Waters, containing added sugar or other sweetening matter or flavoured of endangered animals and plant (including mineral waters and aerated water) | 5% | 0 | - |
| 2202100090 | Other waters, containing added sugar or other sweetening matter or flavoured (including mineral waters and aerated waters) | 5% | 13 | - |
| 2202910011 | Non alcoholic bulk beer containing endangered animal and plant ingredients | 5% | 0 | - |
| 2202910019 | Other non alcoholic bulk beer | 5% | 13 | - |
| 2202910091 | Non alcoholic beer containing endangered animal and plant ingredients,in other package | 5% | 0 | - |
| 2202910099 | Other non alcoholic bulk beverages containing endangered animal and plant ingredients,excluding the fruit and vegatable juice of heading no. | 5% | 13 | - |
| 2202990011 | Other non alcoholic bulk beverages ,excluding the fruit and vegatable juice of heading no. | 5% | 0 | - |
| 2202990019 | Other non alcoholic bulk beverages,excluding the fruit and vegatable juice of heading no. | 5% | 13 | - |
| 2202990091 | Other non alcoholic beverages containing endangered animal and plant ingredients in other package,excluding the fruit and vegatable juice of heading no. | 5% | 0 | - |
| 2202990099 | Other non alcoholic beverages in other package,excluding the fruit and vegatable juice of heading no 20. | 5% | 13 | - |
| 2203000000 | Beer made from malt: | 0% | 13 | ่ฟๅฃๅฎ็จไปทๆ ผโฅ0.3745็พๅ
/ๅ็้บฆ่ฝ้
ฟ้ ๅค้
,็จ็ไธบ0.235ๅ
/ๅ๏ผ่ฟๅฃๅฎ็จไปทๆ ผ๏ผ0.3745็พๅ
/ๅ็้บฆ่ฝ้
ฟ้ ๅค้
,็จ็ไธบ0.2227ๅ
/ๅ |
| 2204100000 | Sparkling wine | 14% | 13 | 10 |
| 2204210000 | Other wine of fresh grapes, in containers holding 2l or less | 14% | 13 | 10 |
| 2204220000 | Other wine of fresh grapes, in containers holding more than 2l , but not more than 10l | 20% | 13 | 10 |
| 2204290000 | Other wine of fresh grapes, in containers holding more than 2l | 20% | 13 | 10 |
| 2204300000 | Other grape must other than that of heading no.20.09 | 30% | 13 | 10 |
| 2205100000 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding 2l or less | 65% | 13 | 10 |
| 2205900000 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, in containers holding more than 2l | 65% | 13 | 10 |
| 2206001000 | Yellow rice wine | 40% | 13 | 0.2495ๅ
/ๅ |
| 2206009000 | Other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | 40% | 13 | 10 |
| 2207100000 | Undenatured ethyl alcohol of an alcoholic, strength by volume of 80% vol or higher | 40% | 13 | - |
| 2207200010 | Ethyl alcohol, denatured, of any strength | 30% | 0 | - |
| 2207200090 | Other spirits, of any strength | 30% | 0 | - |
| 2208200010 | Spirits obtained by distilling grape wine or grape marc, in containers holding 200l or more | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208200090 | Other wine of liquor distillation | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208300000 | Whiskies | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208400000 | Rum and other spirits obtained by distilling fermented sugarcane products | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208500000 | Gin and geneva | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208600000 | Vodka | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208700000 | Liqueurs and cordials | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208901010 | Endangered Tequila | 10% | 0 | 20/0.912ๅ
/ๅ |
| 2208901090 | Other Tequila | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208902000 | Chinese spirits | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208909001 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol | 10% | 13 | - |
| 2208909021 | Potato spirits containing endangered wild animals and plants | 10% | 0 | 20/0.912ๅ
/ๅ |
| 2208909029 | Other spirits obtained by distilling potatoes | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2208909091 | Other spirits and spirituous beverages containing endangered wild animals and plants | 10% | 0 | 20/0.912ๅ
/ๅ |
| 2208909099 | Other spirits , spirituous beverages | 10% | 13 | 20/0.912ๅ
/ๅ |
| 2209000000 | Vinegar and substitutes for vinegar obtained from acetic acid: | 5% | 13 | - |