Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 22 Beverages, spirits and vinegar 22 03 Beer made from malt 22 03 00 10% by volume of alcohol or more 22 03 00 20 10% by volume of alcohol or more Commodity Code Description 22 03 00 20 000 10% by volume of alcohol or more