SCHEDULES

F1SCHEDULE 2ELuxury goods

Annotations:

PART 2

Luxury items5

Wines (including sparkling wines), beers, spirits and spirituous beverages, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code

Description

2203 00 00

Beer made from malt

2204 10 11

Champagne

2204 10 91

Asti spumante

2204 10 93

Other

2204 10 94

With a protected geographical indication (PGI)

2204 10 96

Other varietal wines

2204 10 98

Other

2204 21 00

In containers holding 2 litres or less

2204 29 00

Other

2205 00 00

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2206 00 00

Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not elsewhere specified or included

2207 10 00

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

2208 00 00

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages