Friday 14 December 2012

Tax alcohol Bulgaria (the list)




ID CODE
STOCK DESCRIPTION
CONVENTIONAL DUTIES                                                                             ( Duties applicable to goods )%
ADDITIONAL   UNIT
1
2
3
4
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored.


2201 10
Mineral waters and aerated waters:
- Natural mineral waters:


2201 10 11
- - - Water  without carbon dioxide
exempt from  tax
1
2201 10 19
- - - Others
exempt from  tax.
1
2201 10 90
- - Others
exempt from  tax
1
2201 90 00
- Others.
exempt from  tax
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored beverages, including fruit and vegetable juices № 2009:


2202 10 00
Waters, including mineral waters and aerated waters, containing added sugar or
other sweetening matter or flavored
9,6
1
2202 90
- Other:


2202 90 10
-     - Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 
- Other, containing by weight of fat obtained from the products of headings 0401 to 0404 
9,6
1
2202 90 91
- - - Less then 2,0%
6,4 + 13,7 €/ 100 kg/net
1
2202 90 95
- - - 0,2 % or more but less than 2 %
5,5 + 12,1 €/ 100 kg/net
1
2202 90 99
- - - 2 %  or more
5,4 + 21,2 €/ 100 kg/net
1
2203 00
Beer made from malt:
In containers holding 10 liters or less:


2203 00 01
- - In bottles.
Осв.
1
2203 00 09
- - Others .
Осв.
1
2203 00 10
- In containers holding more than 10 l liters
Осв.
1
2204
Wine of fresh grapes, including fortified wines: grape must other than that of heading 2009


2204 10
-     Sparking wine:


2204 10 11
- - - Champagne
32 €/hl
1
2204 10 91
- - - Asti spumante
32 €/hl
1
2204 10 93
- - - Others
32 €/hl
1
2204 10 94
– – Wines with a protected geographical indication(PGL)
32 €/hl
1
2204 10 96
– – Other varietal wines
32 €/hl
1
2204 10 98
– – Others
32 €/hl
1

- Other wine; grape must fermentation prevented or arrested by the addition of alcohol


2204 21
- - - In containers holding less 2 liters:


2204 21 06
– – Wines with e protected designation of origin (PDO)
32 €/hl
1
2204 21 07
– – – – Wines with a protected geographical indication(PGL)
32 €/hl
1
2204 21 08
– – – – Other  wines
32 €/hl
1
2204 21 09
– – – – Others
– – – – Made in the C
ountry:
– – – – – An actual alcoholic content not exceeding 15 % vol:
– – – – – –
Wines with e protected designation of origin (PDO):
– – – – – – – White wines:
32 €/hl
1
2204 21 11
– – – – – – – –  Alsace .
(1)
1
2204 21 12
– – – – – – – –  Bordeaux
(1)
1
2204 21 13
– – – – – – – –  Bourgogne (Burgundy)
(1)
l
2204 21 17
– – – – – – – – Val de Loire (Loire Valley)
(1)
l
2204 21 18
– – – – – – – – Mosel
(1)
l
2204 21 19
– – – – – – – – Pfalz
(1)
l
2204 21 22
– – – – – – – – Rheinhessen
(1)
l
2204 21 23
– – – – – – – –  Tokaj
(1)
l
2204 21 24
– – – – – – – – Lazio (Latium)
(1)
l
2204 21 26
– – – – – – – – Toscana (Tuscany)
(1)
l
2204 21 27
– – – – – – – –  Trentino, Alto Adige и Friuli.
(1)
l
2204 21 28
– – – – – – – – Veneto
(1)
l
2204 21 32
– – – – – – – – Vinho Verde 
(1)
l
2204 21 34
– – – – – – – –  Penedes 
(1)
l
2204 21 36
– – – – – – – – Rioja
(1)
l
2204 21 37
– – – – – – – –  Valencia .
(1)
l
2204 21 38
– – – – – – – – Others
– – – – – – –
Others:
(1)
l
2204 21 42
– – – – – – – –  Bordeaux
(1)
l
2204 21 43
– – – – – – – –  Bourgogne (Burgundy)
(1)
l
2204 21 44
– – – – – – – –  Beaujolais .
(1)
l
2204 21 46
– – – – – – – – Cotes-du-Rhone  
(1)
l
2204 21 47
– – – – – – – – Languedoc-Roussillon
(1)
l
2204 21 48
– – – – – – – – Val de Loire (Loire Valley)
(1)
l
2204 21 62
– – – – – – – – Piemonte (Piedmont) 
(1)
l
2204 21 66
– – – – – – – – Toscana (Tuscany).
(1)
l
2204 21 67
– – – – – – – –  Trentino и Alto Adige.
(1)
l
2204 21 68
– – – – – – – – Veneto
(1)
l
2204 21 69
– – – – – – – – Dao, Bairrada и Douro
(1)
l
2204 21 71
– – – – – – – –  Navarra .
(1)
l
2204 21 74
– – – – – – – –  Penedes 
(1)
l
2204 21 76
– – – – – – – – Rioja
(1)
l
2204 21 77
– – – – – – – – Valdepenas  
(1)
l
2204 21 78
– – – – – – – – Others
– – – – – –
Wines with e protected designation of origin (PDO):
(1)
l
2204 21 79
– – – – – – – White wines
(1)
l
2204 21 80
– – – – – – –  Others
– – – – – –
Other variety wines:
(1)
l
2204 21 81
– – – – – – – White wines
(1)
l
2204 21 82
– – – – – – – Others
(1)
l
2204 21 83
– – – – – – – White wines
(1)
l
2204 21 84
– – – – – – – Others
– – – – – An actual alcoholic strength by volume exceeding 15% vol, but not exceeding 22% vol
– – – – – –
Wines with e protected designation of origin (PDO) or Wines with a protected geographical indication(PGL).
(1)
l
2204 21 85
– – – – – – – Madeira и Setubal muscatel
(2)
l
2204 21 86
– – – – – – – Sherry
(2)
1
2204 21 87
– – – – – – – Marsala
(3)
l
2204 21 88
– – – – – – – Samos и Muscat de Lemnos
(3)
l
2204 21 89
– – – – – – – Port
(2)
l
2204 21 90
– – – – – – – Others
(3)
1
2204 21 91
– – – – – – Others
(3)
l
2204 21 92
– – – – – An actual alcoholic strength by volume exceeding 22% vol
– – – –
Others
– – – – –
Wines with e protected designation of origin (PDO) or Wines with a protected geographical indication(PGL).
1,75 €/% vol/hl
l
2204 21 93
– – – – – – White wines
(4)
1
2204 21 94
– – – – – – Others
– – – – –
Other variety wines
(1)
l
2204 21 95
– – – – – – White wines
(1)
l
2204 21 96
– – – – – – Others
– – – – –
Others
(1)
l
2204 21 97
– – – – – – White wines
(1)
1
2204 21 98
– – – – – – Others
(1)
l
2204 29
- - Others:


2204 29 10
 --- Others
32 €/hl
l
2204 29 11
– – – – – – – –  Tokaj
(2)
l
2204 29 12
– – – – – – – –  Bordeaux
(3)
l
2204 29 13
– – – – – – – –  Bourgogne (Burgundy)
(3)
l
2204 29 17
– – – – – – – – Val de Loire (Loire Valley)
(3)
l
2204 29 18
– – – – – – – – Others
– – – – – – –
Others:
(3)
l
2204 29 42
– – – – – – – –  Bordeaux
(3)
l
2204 29 43
– – – – – – – –  Bourgogne (Burgundy)
(3)
l
2204 29 44
– – – – – – – –  Beaujolais .
(3)
l
2204 29 46
– – – – – – – – Cotes-du-Rhone  
(3)
l
2204 29 47
– – – – – – – – Languedoc-Roussillon
(3)
l
2204 29 48
– – – – – – – – Val de Loire (Loire Valley)
(3)
l
2204 29 58
– – – – – – – – Others
– – – – – –
Wines with a protected geographical indication(PGL).
(3)
l
2204 29 79
– – – – – – – White wines
(3)
l
2204 29 80
– – – – – – – Others
– – – – – –
Other variety wines
(3)
l
2204 29 81
– – – – – – – Бели вина
(1)
l
2204 29 82
– – – – – – – Others
– – – – – –
Others:
(1)
1
l
2204 29 83
– – – – – – – White wines
(1)
l
2204 29 84
– – – – – – – Others
– – – – – An actual alcoholic strength by volume exceeding 15% vol, but not exceeding 22% vol
– – – – – –
Wines with e protected designation of origin (PDO) or Wines with a protected geographical indication(PGL).
(1)
l
2204 29 85
– – – – – – – Madeira и Setubal muscatel
(2)
1
2204 29 86
– – – – – – – Sherry
(2)
1
2204 29 87
– – – – – – – Вино от Marsala  
(3)
l
2204 29 88
– – – – – – – Samos и Muscat de Lemnos
(3)
l
2204 29 89
– – – – – – – Port
(2)
l
2204 29 90
– – – – – – – Други
(3)
1
2204 29 91
– – – – – – Други
(3)
l
2204 29 92
– – – – – An actual alcoholic strength by volume exceeding 22% vol
– – – –
Others
– – – – –
Wines with e protected designation of origin (PDO) or Wines with a protected geographical indication(PGL).
1,75 €/% vol/hl
l
2204 29 93
– – – – – – White wines
(4)
1
2204 29 94
– – – – – –  Others
– – – – –
Other white wines
(4)
l
2204 29 95
– – – – – – White wines
(4)
l
2204 29 96
– – – – – – Others
– – – – –
Others
(4)
l
2204 29 97
– – – – – – White wines
(4)
1
2204 29 98
– – – – – – Others
(4)
l
2204 30
- Other grape must:


2204 30 10
– – In fermentation or with fermentation arrested otherwise than by the addition of alcohol
32
1

- - Others


2204 30 92
- - - - Concentrated
(5)
l
2204 30 94
- - - - Others
(1)
l
2204 30 96
- - - - Concentrated
(1)
l
2204 30 98
- - - - Others
(1)
l
2205
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances.


2205 10
- In containers holding 2 liters or less


2205 10 10
- - An actual alcoholic strength by volume exceeding 18% vol.
10,9 €/hl
l
2205 10 90
- - An actual alcoholic strength by volume exceeding 18% vol
0,9 €/%



vol/hl + 6,4 €/hl
l
2205 90
- Others:


2205 90 10
- - An actual alcoholic strength by volume exceeding 18% vol.
9 €/hl
l
2205 90 90
- - An actual alcoholic strength by volume exceeding 18% vol
0,9 €/ % vol/hl



l
2206 00
Other fermented beverages ( for example, cider, perry ,mead); mixtures of fermented beverages and mixtures of fermentes beverages and non- alcoholic beverages,






Not elsewhere specified or included


2206 00 10
- Piquette
1,3 €/% vol/hl MIN 7,2 €/hl
 

-   Others

l
2206 00 31
- - - Cider and perry
19,2 €/hl
l
2206 00 39
-  - - Others
- - Still, in containers holding:
- - - Not exceeding 2 l:
19,2 €/hl
l
2206 00 51
- - - - Cider and perry
7,7 €/hl
l
2206 00 59
-  - - - Others
- - - More than 2 l:
7,7 €/hl
l
2206 00 81
- - - - Cider and perry
5,76 €/hl
l
2206 00 89
- - - - Others
5,76 €/hl
l
2207
Undenatured ethy alcohol of an alcoholic strenghty by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength


2207 10 00
- Undenatured ethyl alcohol of an alcoholic strength by volime of 805 vol or higher
19,2 €/hl
l
2207 20 00
- Ethyl alcohol and other spirits, denatured, of any strenght
10,2 €/hl
l

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 805vol, spirits, liqueurs and other spirituous beverages


2208 20
-     Spirits obtained by distilling grape wine or grape marc:


2208 20 12
- - - Cognac.
exempt from  tax
l alc. 100 %
2208 20 14
- - - Armanyak .
exempt from  tax
l alc. 100 %
2208 20 26
- - - Grappa
exempt from  tax
l alc. 100 %
2208 20 27
- - - Brandy of Jerez
exempt from  tax
l alc. 100 %
2208 20 29
- - - Others
exempt from  tax
l alc. 100 %
2208 20 40
- - - Crude distillate
exempt from  tax
l alc. 100 %
2208 30
-     Whiskies:
- -
Bourbon whiskey, in containers holding more then 2 l.


2208 30 11
- - - Less 2 l .
exempt from  tax
l alc. 100 %
2208 30 19
-  - - More then 2 l .
-  -
Scotch whisky:
exempt from  tax
l alc. 100 %
2208 30 30
– – – „Single“ Malt Whisky
– – – „Blended“ malt whiskey, in containers holding:
exempt from  tax
l alc. 100 %
2208 30 41
- - - - Exceeding 2 l .
exempt from  tax
l alc. 100 %
2208 30 49
-  - - - More then 2 l .
– – –
whisky „Blended“
exempt from  tax.
l alc. 100 %
2208 40
-     Rum and other spirits obtained by distilling fermented sugar – cane prodicts
-   - В съдове с вместимост, непревишаваща 2 l:


2208 40 11
-  - - Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or greater than 225 grams per hectolitre of pure alcohol (tolerance 10%)
-  - -
Others:
0,6 €/% vol/hl + 3,2 €/hl
l alc. 100 %
2208 40 31
- - - - A value exceeding 7,9 EUR per liter of pure alcohol.
Осв.
l alc. 100 %
2208 40 39
- - - - Others
- - In containers holding more than 2 l:
0,6 €/% vol/hl + 3,2 €/hl
l alc. 100 %
2208 40 51
-  - - Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or greater than 225 grams per hectolitre of pure alcohol (tolerance 10%
- - -
Others
0,6 €/ % vol/hl
l alc. 100 %
2208 40 91
- - - - A value exceeding EUR 2 per liter of pure alcohol
Осв.
l alc. 100 %
2208 40 99
- - - - Others
0,6 €/ % vol/hl
l alc. 100 %
2208 50
-     Gin and Geneva


2208 50 11
- - - No more then 2 l .
exempt from  tax
l alc. 100 %
2208 50 19
- - - More then 2 l .
exempt from  tax
l alc. 100 %
2208 50 91
- - - Less 2 l .
exempt from  tax
l alc. 100 %
2208 50 99
- - - More then 2 l
exempt from  tax
l alc. 100 %
2208 60
-     Vodka
- -
Of an alcoholic strength by volume of 45,4% vol or less in containers holding


2208 60 11
- - - 2 l. or less
exempt from  tax
l alc. 100 %
2208 60 19
- - - More than 2 l. .
- -
Of an alcoholic strength by volume of 45,4% vol or less in containers holding
exempt from  tax
l alc. 100 %
2208 60 91
- - - 2 l. or less .
exempt from  tax
l alc. 100 %
2208 60 99
- - - More then 2 l.
exempt from  tax
l alc. 100 %
2208 70
- Liqueurs and cordials


2208 70 10
- - In containers holding 2 liters or less .
exempt from  tax
l alc. 100 %
2208 70 90
- - In containers holding more than 2 liters.
exempt from  tax
l alc. 100 %
2208 90
-     Others
- - Arrack,in containers holding


2208 90 48
– – – – – – – Others
exempt from  tax
l alc. 100 %
2208 90 52
– – – – – – – Made by  Cereal
exempt from  tax
l alc. 100 %
2208 90 54
– – – – – – –  Tequila
exempt from  tax
l alc. 100 %
2208 90 56
– – – – – – –  Others
exempt from  tax.
l alc. 100 %
2208 90 69
– – – – Other spirits and other spirituous beverages, in containers holding.
exempt from  tax
l alc. 100 %
2208 90 71
– – – – – Made by fruit.
exempt from  tax
l alc. 100 %
2208 90 75
– – – – –  Tequila
exempt from  tax
l alc. 100 %
2208 90 77
– – – – –  Others
exempt from  tax
l alc. 100 %
2208 90 78

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding. 
exempt from  tax
l alc. 100 %
2208 90 91
- - - Less than 2 l.
1 €/% vol/hl + 6,4 €/hl
l alc. 100 %
2208 90 99
- - - More than 2 l.
1 €/ % vol/hl
l alc. 100 %
2209 00
Vinegar and substitutes for vinegar obtained from acetic acid .


2209 00 11
- - 2 liters or less
6,4 €/hl
l
2209 00 19
- - More than 2 liters
4,8 €/hl
l
2209 00 91
- - Other in containers holding less 2 l.
5,12 €/hl
l
2209 00 99
- - Others in containers hilding more than 2 l.
3,84 €/hl
l