| 2201.90.00 | - Other | |
| 2202.10.00 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | |
| 2202.91.00 | -- Non-alcoholic beer | |
| 2202.99.00 | --Other | |
| 2203.00.10 | --- Stout and porter | |
| 2203.00.90 | --- Other | |
| 2204.10.00 | - Sparkling wine | |
| 2204.21.00 | -- In containers holding 2 l or less | |
| 2204.22.00 | -- In containers holding more than 2 l but not more than 10 l | |
| 2204.29.00 | -- Other | |
| 2204.30.00 | - Other grape must | |
| 2205.10.00 | - In containers holding 2 l or less | |
| 2205.90.00 | - Other | |
| 2206.00.10 | --- Cider | |
| 2206.00.20 | --- Opaque beer ( e.g., Kibuku) | |
| 2206.00.90 | --- Other | |
| 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher | |
| 2207.20.00 | - Ethyl alcohol and other spirits, denatured, of any strength | |
| 2208.20.00 | - Spirits obtained by distilling grape wine or grape marc | |
| 2208.30.00 | - Whiskies | |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane | |
| 2208.50.00 | - Gin and Geneva | |
| 2208.60.00 | - Vodka | |
| 2208.70.00 | - Liqueurs and cordials | |
| 2208.90.10 | --- Distilled Spirits (e.g., Konyagi, Uganda Waragi) |