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BEER OF MALTA
It's called beer (the celtolatín cerevisia) to an alcoholic drink, not distilled, bitter taste that is made with barley or other cereals whose starch is fermented in water with yeast(Saccharomyces cerevisiae or S. basically carlsbergensis) and often flavored with hop, among other plantas.1 2
It numerous variants are known a wide range of shades due to the different ways ofpreparation and the ingredients used. Generally has an amber color with shades ranging from golden yellow to black through reddish browns. It is considered "gas" (containing dissolved CO2 saturationmanifested as bubbles at ambient pressure) and is often crowned with more or less persistent foam. Your appearance may be crystalline or cloudy. Its alcohol content can reach close to 30% vol., But is mainlybetween 3% and 9% vol

Sección: | IV | Productos de las industrias alimentarías; bebidas, líquidos alcohólicos y vinagre; tabaco y sucedáneos del tabaco elaborado |
Capítulo: | 22 | Bebidas,líquidos alcohólicos y vinagre |
Partida: | 2203 | Cerveza de malta. |
SubPartida: | 220300 | Cerveza de malta. |
Fracción: | 22030001 | Cerveza de malta. |

| | | Frontera | | |
| Restodel Territorio | Franja | Región | | |
Unidad de Medida: L | Arancel | IVA | Arancel | IVA | Arancel | IVA | | IEPS |
Importación | 20 | 16% | | | | 11% | | Nota 1 |
Exportación | Ex. |0% | | | | 0% | | . |

RESTRICTIONS:
In the Import:
Chapter 9 (Labelling) of NOM-142-SSA1-1995 (The importer is not eligible for any of the alternatives provided in Paragraph 6del Annex toverify compliance with the NOM, complying with the procedure referred to in Item 3 fracc . X) (Circular T-716/03);
Export:

ANNEXES:
Annex 10 Heading B: Taxpayers who export such goods shall beentered in the Register of Exporters Sector (RCGMCE 1.3.7.).
Annex 17 fracc. IX: In accordance with the provisions of RCGMCE 4.6.13., there is no transfer of such goods in international transit...