Customs item information

Israel Tax Authority
Israel Tax Authority
Chapter 22    Beverages, spirits and vinegar
  • chapter notes
    • 1.

      This Chapter does not cover

      • Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

      • Sea water (heading 25.01);

      • Distilled or conductivity water or water of similar purity (heading 28.53);

      • Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

      • Medicaments of heading 30.03 or 30.04; or

      • Perfumery or toilet preparations (Chapter 33).

    • 2.

      For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C

    • 3.

      For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate

  • subheading notes
    • 1.

      For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars

  • additional (Israeli) notes
    • 1.

      In this chapter, "Higher Education Institution" - one of those

      • Institution recognized according to paragraph 9 of Act of The Council For Higher Education, 5718-1958;(henceforth the Act)

      • Institution that received permit or approval according to paragraph 21A of the Act

      • Institution which degree that it issues is recognized according to paragraph 28A of the Act

    • 2.

      In this chapter, "Laboratory" - one of those

      • "Labaratory" as it's definition in the People’s Health regulations (medical laboratories), 5737-1977 and that is registrated according to Regulation 2 of above Regulations

      • Laboratory that is recognized according to one of those

        • (1)

          Public Health Regulations (The Sanitary Quality of Drinking Water and Drinking Water Facilities), 5773-2013

        • (2)

          Public Health Regulations (Wastewater Quality Standards and Rules for Sewage Treatment), 5770-2010

        • (3)

          Public Health Order (Food) [new version], 5743-1983

chapter notes
subheading notes
additional (Israeli) notes
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