14The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and the statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007 (OJ 2007 L 286, p. 1), contains a Chapter 22, entitled ‘Beverages, spirits and vinegar’. That chapter includes the subheading 2207 10 00, worded ‘Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher’. The goods classified under that heading are subject to customs duty of EUR 19.2 per hectolitre, equivalent to an ad valorem charge of approximately 40%.
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