ŠĻą”±į>ž’ ‰‹ž’’’‡ˆ’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’ģ„Į7 šæh bjbjUU "Œ7|7|h’’’’’’lXXXXXXXld1d1d1d1$ˆ1„lē[&33333333f[h[h[h[h[h[h[$ ] -_JŒ[X33333Œ[,9XX33”[,9,9,93ĀX3X3f[,93f[,9š,9Ę9ŹFčXXRJ3 3  µ`[W²Älų/d1Ś5R²IPRJ·[0ē[JPw_,9w_RJ,9llXXXXŁChapter 22: Beverages, spirits and vinegar Notes 1. This Chapter does not cover: (a) 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); (b) Sea water (heading 25.01); (c) Distilled or conductivity water and water of similar purity (heading 28.51); (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); (e) Medicaments of heading 30.03 or 30.04; or (f) 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 20o Centigrade. 3. For the purposes of heading 22.02, the term "nonalcoholic 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 Note 1. For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars. CodeDescriptionUnit2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. 22011000- Mineral waters and aerated watersl220190- Other: 22019010- - Ice and snow l22019090- - Other l2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 20.09. 220210- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: 22021010- - Sparkling mineral waters and aerated waters, flavouredl22021090- - Otherl220290- Other: 22029010- - Flavoured UHT milk drink l22029020- - Soya milk drink l22029030- - Non-aerated beverages ready for immediate consumption without dilutionl22029090- - Other l2203 Beer made from malt.  22030010- Stout and porterl22030090- Other, including alel2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 22041000- Sparkling winel Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: 220421- - In containers holding 2 l or less: - - - Wine: 22042111- - - - Of an alcoholic strength by volume not exceeding 15% voll22042112- - - - Of an alcoholic strength by volume exceeding 15% voll- - - Grape must: 22042121- - - - Of an alcoholic strength by volume not exceeding 15% voll22042122- - - - Of an alcoholic strength by volume exceeding 15% voll220429- - Other: - - - Wine: 22042911- - - - Of an alcoholic strength by volume not exceeding 15% voll22042912- - - - Of an alcoholic strength by volume exceeding 15% voll- - - Grape must: 22042921- - - - Of an alcoholic strength by volume not exceeding 15% voll22042922- - - - Of an alcoholic strength by volume exceeding 15% voll220430- Other grape must:  22043010- - Of an alcoholic strength by volume not exceeding 15% voll22043020- - Of an alcoholic strength by volume exceeding 15% voll2205Vermouth and other wines of fresh grapes flavoured with plants or aromatic substances.  220510- In containers holding 2 l or less: 22051010- - Of an alcoholic strength by volume not exceeding 15% voll22051020- - Of an alcoholic strength by volume exceeding 15% voll220590- Other: 22059010- - Of an alcoholic strength by volume not exceeding 15% voll22059020- - Of an alcoholic strength by volume exceeding 15%l2206Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and nonalcoholic beverages, not elsewhere specified or included.  22060010- Cider and perryl22060020- Sake (rice wine) l22060030- Toddy l22060040- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1%l22060050- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3%l22060090- Other, including meadl2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 22071000- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higherl220720 - Ethyl alcohol and other spirits, denatured, of any strength: - - Denatured ethyl alcohol, including methylated spirits: 22072011- - - Ethyl alcohol strength by volume of exceeding 99% vol l22072019- - - Other l22072090- - Other l2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. 220820- Spirits obtained by distilling grape wine or grape marc: 22082010- - Brandy of an alcoholic strength by volume not exceeding 46% voll22082020- - Brandy of an alcoholic strength by volume exceeding 46% voll22082030- - Other, of an alcoholic strength by volume not exceeding 46% voll22082040- - Other, of an alcoholic strength by volume exceeding 46% voll220830- Whiskies: 22083010- - Of an alcoholic strength by volume not exceeding 46% voll22083020- - Of an alcoholic strength by volume exceeding 46% voll220840- Rum and tafia: 22084010- - Of an alcoholic strength by volume not exceeding 46% voll22084020- - Of an alcoholic strength by volume exceeding 46% voll220850- Gin and Geneva: 22085010- - Of an alcoholic strength by volume not exceeding 46% voll22085020- - Of an alcoholic strength by volume exceeding 46% voll220860- Vodka: 22086010- - Of an alcoholic strength by volume not exceeding 46% voll22086020- - Of an alcoholic strength by volume exceeding 46% voll220870- Liqueurs and cordials: 22087010- - Of an alcoholic strength by volume not exceeding 57% voll22087020- - Of an alcoholic strength by volume exceeding 57% voll220890- Other: 22089010- - Medicated samsu of an alcoholic strength by volume not exceeding 40% voll22089020- - Medicated samsu of an alcoholic strength by volume exceeding 40% voll22089030- - Other samsu of an alcoholic strength by volume not exceeding 40% voll22089040- - Other samsu of an alcoholic strength by volume exceeding 40% voll22089050- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% voll22089060- - Arrack and pineapple spirit of an alcoholic strength by volume exceeding 40% voll22089070- - Bitters and similar beverages of an alcoholic strength not exceeding 57% voll22089080- - Bitters and similar beverages of an alcoholic strength exceeding 57% voll22089090- - Otherl22090000Vinegar and substitutes for vinegar obtained from acetic acid. l +1čéėū{|ÄÉÕ„ † ‡ µ ¶ ø ¹ Ź Ė Ķ Ī ź ė ķ ī    ą ā ć b c e f « ¬ ® Æ Ć Ä Ę Ē Ų Ł Ū Ü     ' ( * + €  ƒ „ ™ š œ » ½ ¾ Ū Ü Ž ß   j l m õīåŚåīåŚåŠĖŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠĀŠB*CJhphOJQJ5B*CJhphB*H*mH phsH B*mH phsH  CJOJQJ5B*mH phsH L+1R4‹ģ![öėūÄÉńļįĖĖĖĖĖĖµµ°š $¤x¤x$Ifa$$ Ę0ż„E’„Ø„Xž*$]„E’^„Ø`„Xža$$a$$ Ę0ż„¹’„Ø„Xž*$]„¹’^„Ø`„Xža$$ Ę0ż„¹’„Ć„9ż*$]„¹’^„Ć`„9ża$$ Ę0ż„E’*$]„E’a$$ Ę0ż„E’*$]„E’a$h žÉÕŚŪąįā„ † ņ凰~~~x~$If $$Ifa$]$$If–44ÖFā’@T$&8ör$ööÖ ’’’Ö ’’’Ö ’’’Ö ’’’4Ö aö $¤x¤x$Ifa$ $¤x¤x$Ifa$† ‡ Œ  ’ ¶ ø }Čtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aöø ¹ ¾ Į Ā Ė Ķ Ī Ó Ö Ł ė ķ }Ttttnt}€tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ķ ī ó ö ł     ą ā }dtttnt}ptttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ā ć č ė ģ c e f k n q ¬ ® } tttnt}$tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ® Æ “ · ŗ Ä Ę Ē Ģ Ļ Š Ł Ū }`tttnt}Ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö Ū Ü į ä ē      ( * }°tttnt}Œtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö * + 0 3 6  ƒ „ ‰ Œ  š œ }dtttnt}dtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö œ  ¢ £ „ » ½ ¾ Ć Ę É Ü Ž }„tttnt}„tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö Ž ß ä ē ź    j l }”tttnt}¤tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö l m r u x ‰ ‹ Œ  Ž  ģ ī }|tttnt}Œtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö m ˆ ‰ ‹ Œ ė ģ ī ļ !"0134€‚ƒŹĖĶĪāćåę1245|}€“”–—„¦Ø©ōõ÷ų?@BCWXZ[¦§©Ŗńņōõ]^`a¤„§  78:;‚ƒ…†ÉŹĢĶŽßįā÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ5B*CJhphB*CJhph^ī ļ ō ÷ ų !"#$%13}Ģtttnt}Htttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö 349<?€‚ƒˆ‹ŽĖĶ}<tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ĶĪĻŠŃćåęėīń24}`tttnt}<tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö 45:=@}€…ˆ‰”–},tttnt}\tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö –—˜™š¦Ø©®±“õ÷}Htttnt}<tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ÷ųż@BCDEFXZ},tttnt}`tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö Z[`cf§©ŖƲµņō}<tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ōõśżž!^`}„tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö `afil„§Ø­®Æ }tttnt}ˆtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö  8:;@CFƒ…}Ätttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö …†‹Ž‘ŹĢĶŅÕÖßį}tttnt}Ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö įāēźķ*,-258mo},tttnt} tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ā)*,-lmo<>?[\^_}~€”•—˜ņóõöNOQRtuwpqst¼½æĄżžHIKLcdfg|} RSUV¤„§ØņóõöDEGH’“•–Ŗ«­®õöųł<=?@÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ5B*CJhphB*CJhph^opuvw<>?DGJ\^}<tttnt}€tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ^_dgj~€†‰Œ•—}ˆtttnt}\tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö —˜ £óõöūžOQ}xtttnt}ptttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö QRWZ]uwx}~}˜tttnt}htttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö qsty|~½æ}ˆtttnt}0tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö æĄĮĀĆž  IK}tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö KLQTWdfglor}}ltttnt}dtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö €…†‡ SU}<tttnt}tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö UV[^a„§Ø­°³óõ}Htttnt}8tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö õöūžEGHMPS“•}Htttnt}8tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö •–›žŸ«­®³¶¹öų}`tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ųłž=?@EHIZ\}tttnt}ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö @YZ\]¤„§Øėģīļ    TUWX›œžŸ°±³“ūüž’BCEFghjk²³µ¶łśüżijlmĄĮĆÄjkmnŃŅŌÕ4578“”–—īļńņ  d f g h ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ÷ķ5B*CJhphB*CJhph[\]beh„§Ø­°³ģī},tttnt}tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö īļō÷ų   UW}xtttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö WX]`cœžŸ¤§Ø±³}tttnt}Ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ³“¹¼æüž’ CE},tttnt}tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö EFKNOhjkpsv³µ}”tttnt},tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö µ¶»¾Įśüż}tttnt}Ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö jlmruxĮĆ}ltttnt}\tttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ĆÄÉĢĻ #&km}\tttnt}Ltttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö mnsvyŅŌÕŚŻą57}œtttnt}Œtttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö 78=@C”–—œŸ¢ļń}|tttnt}ltttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö ńņ÷śż    d f }`tttnt}ttttnt$If $$Ifa$‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö f g h }{‚$$If–4Örā’›°@T$¹X8ör$ööÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö aö 1h°Š/ °ą=!°"°# $ %° i8@ń’8 NormalCJ_HaJmH sH tH ^@^ Heading 2$ Ę0ż*$1$@&$5B*CJOJQJaJmH phsH <A@ņ’”< Default Paragraph FontPQ@ņP Body Text 3$a$5B*CJOJQJaJhphhŒ’’’’+1R4‹ģ![öėūÄÉÕŚŪąįā„†‡Œ’¶ø¹¾ĮĀĖĶĪÓÖŁėķīóöł  ąāćčėģcefknq¬®Æ“·ŗÄĘĒĢĻŠŁŪÜįäē (*+036ƒ„‰Œšœ¢£„»½¾ĆĘÉÜŽßäēź   j l m r u x ‰ ‹ Œ  Ž  ģ ī ļ ō ÷ ų  ! " # $ % 1 3 4 9 < ? € ‚ ƒ ˆ ‹ Ž Ė Ķ Ī Ļ Š Ń ć å ę ė ī ń 2 4 5 : = @ }  € … ˆ ‰ ” – — ˜ ™ š ¦ Ø © ® ± “ õ ÷ ų ż  @ B C D E F X Z [ ` c f § © Ŗ Æ ² µ ņ ō õ ś ż ž      ! ^ ` a f i l „ § Ø ­ ® Æ   8:;@CFƒ…†‹Ž‘ŹĢĶŅÕÖßįāēźķ*,-258mopuvw<>?DGJ\^_dgj~€†‰Œ•—˜ £óõöūžOQRWZ]uwx}~qsty|~½æĄĮĀĆž  IKLQTWdfglor}€…†‡ SUV[^a„§Ø­°³óõöūžEGHMPS“•–›žŸ«­®³¶¹öųłž=?@EHIZ\]beh„§Ø­°³ģīļō÷ų   UWX]`cœžŸ¤§Ø±³“¹¼æüž’ CEFKNOhjkpsv³µ¶»¾ĮśüżjlmruxĮĆÄÉĢĻ #&kmnsvyŅŌÕŚŻą578=@C”–—œŸ¢ļńņ÷śż  dfgj«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«@0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€«0€€«0€€«0€€«0€€«0€€›0€€š0€€m ā@h ,9Ɇ ø ķ ā ® Ū * œ Ž l ī 3Ķ4–÷Zō` …įo^—QæKUõ•ų\īW³EµĆm7ńf h  !"#$%&'()*+-./012345678:;<=>?@ABCDEh gpxXa¢«ėō|  Ē Ź . 1 y | ń ō < ? £ ¦ ī ń Z ] ” ¤ Ų į ‚ĘÉ&)¦«V[„« ŠĆĘ*cfźōDG‡’ÕŲ”¤ļņAD’ņõ9<SX”¤čėQT˜›ųū?BƲöł+0fi†‹½ĄŁŽ05gjĪŃ14“ėījXc:G‘›ó(5py¶·ėģ¬­ÄÅ()‚š›ÜŻ  R Z ‰ Š €  Ė Ģ 2 3 } ~ õ ö @ A § Ø ņ ó ^ _ „ ¦ ƒ„ŹĖ*+mn½Ź\]~•–óōOPuvŠŃqrIJde}~„¦óōEF“”ö÷=>„¦ģķUVœüżCD³“śūjkĮĀklŅÓ56”•ļšdej3333333333333333333333333333333333333333333333333333333333333333333333’’nthhaiBD:\Hai\Solieu Trung tam\Trang web\Danh muc\DM XNK\E\Chapter 22.doc%&= ’ž:[®Võ’ŚX ®Į"ų’j1™ z5P½’MID  ’<]šę Ų˜’(%’,¼n1’‚-ę Ų˜’µ—+Šf4õ’½Ė0 ’źT‘1¶„“³’j:į9ģ60ć’qUÅ: ’3>š;ģ60ć’ļ 1B®z\’0@ųCTtS’’"eD ’żt‚Dz5P½’E†Fü¦Ī•’uTõJ ’»EóL¤)(Ž’}8/QĪ’d°’Ä4ąRę Ų˜’¦#S®Į"ų’,y¤S®Võ’ 9Z6Ąœ²’ uū_ ’×Ibd~¼n’)Ģd ’\0¤hfärg’ŪDĻję Ų˜’”3Fnfärg’ĪDśn ’žżs~¼n’®xzz5P½’“MĶzü¦Ī•’ój${färg’ „h„˜žĘh^„h`„˜žOJQJo(·š„„ÕżĘ^„`„Õżo(()„8„˜žĘ8^„8`„˜žo(-„f„˜žĘf^„f`„˜žo(()„h„˜žĘh^„h`„˜žo(()„g„‰žĘg^„g`„‰žo(() „h„˜žĘh^„h`„˜žOJQJo(-„g„‰žĘg^„g`„‰žo(()„¢„zžĘ¢^„¢`„zžo(()„h„˜žĘh^„h`„˜žo(.„„„˜žĘ„^„„`„˜žo(.„„„˜žĘ„^„„`„˜žo(()„h„˜žĘh^„h`„˜žo(.„„„˜žĘ„^„„`„˜žo(()„¤„!żĘ¤^„¤`„!żB*o(-„f„˜žĘf^„f`„˜žo(.„h„˜žĘh^„h`„˜žo(.„f„˜žĘf^„f`„˜žo(()„ „lżĘ ^„ `„lżo(.„h„˜žĘh^„h`„˜ž.„f„˜žĘf^„f`„˜žo(.„Š„0żĘŠ^„Š`„0żo(.„g„‰žĘg^„g`„‰žo(()„8„˜žĘ8^„8`„˜žo(-„„ÕżĘ^„`„Õżo(()„g„‰žĘg^„g`„‰žo(()„h„˜žĘh^„h`„˜ž()„7„‰žĘ7^„7`„‰žo(()„h„˜žĘh^„h`„˜ž.„‘„óżĘ‘^„‘`„óżo(()„g„‰žĘg^„g`„‰žo(()„‘„óżĘ‘^„‘`„óżo(()„h„˜žĘh^„h`„˜ž.„7„‰žĘ7^„7`„‰žo(()„f„˜žĘf^„f`„˜žo(()„ „lżĘ ^„ `„lżo(.„‘„óżĘ‘^„‘`„óżo(()%(%’ĪDśn}8/QuTõJ 9ZMID uū_żt‚D®xzj1™ žżs×Ibdój${\0¤h”3Fnž:[,y¤SŪDĻj<]š‚-&=ŚX ¦#SÄ4ąR“MĶzE†F3>š;j:į9źT‘1µ—+’"eDļ 1B0@ųC»EóL)Ģd½Ė0qUÅ:’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’%’’%ÄÉÕŚŪąįā„†‡Œ’¶ø¹¾ĮĀĖĶĪÓÖŁėķīóöł  ąāćčėģcefknq¬®Æ“·ŗÄĘĒĢĻŠŁŪÜįäē (*+036ƒ„‰Œšœ¢£„»½¾ĆĘÉÜŽßäēź   j l m r u x ‰ ‹ Œ  Ž  ģ ī ļ ō ÷ ų  ! " # $ % 1 3 4 9 < ? € ‚ ƒ ˆ ‹ Ž Ė Ķ Ī Ļ Š Ń ć å ę ė ī ń 2 4 5 : = @ }  € … ˆ ‰ ” – — ˜ ™ š ¦ Ø © ® ± “ õ ÷ ų ż  @ B C D E F X Z [ ` c f § © Ŗ Æ ² µ ņ ō õ ś ż ž      ! ^ ` a f i l „ § Ø ­ ® Æ   8:;@CFƒ…†‹Ž‘ŹĢĶŅÕÖßįāēźķ*,-258mopuvw<>?DGJ\^_dgj~€†‰Œ•—˜ £óõöūžOQRWZ]uwx}~qsty|~½æĄĮĀĆž  IKLQTWdfglor}€…†‡ SUV[^a„§Ø­°³óõöūžEGHMPS“•–›žŸ«­®³¶¹öųłž=?@EHIZ\]beh„§Ø­°³ģīļō÷ų   UWX]`cœžŸ¤§Ø±³“¹¼æüž’ CEFKNOhjkpsv³µ¶»¾ĮśüżjlmruxĮĆÄÉĢĻ #&kmnsvyŅŌÕŚŻą578=@C”–—œŸ¢ļńņ÷śż  dfgjžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžž–’@€Š”?@„Ą{h`@’’Unknown’’’’’’’’’’’’G‡z €’Times New Roman5€Symbol3& ‡z €’Arial71Courier7& r.VnTime"qˆšŠh"zŠ¦$zŠ¦l 1!š ““20Ć2ƒš’’Codenthhainthhaiž’ą…ŸņłOh«‘+'³Ł0h˜Ø“ÄŠÜģ ü $ 0 <HPX`äCodefodenthhaithhthhNormalnthhai2hhMicrosoft Word 9.0@Œ†G@“ W²Ä@@$SW²Äl