For the purposes of regulating their manufacture, sale and consumption, beverages are divided into four groups:
1° Non-alcoholic beverages: mineral or carbonated waters, fruit or vegetable juices that are unfermented or do not contain traces of alcohol in excess of 1.2 degrees following the start of fermentation, lemonades, syrups, infusions, milk, coffee, tea and chocolate;
2° (repealed)
3° Non-distilled fermented beverages and natural sweet wines: wine, beer, cider, perry, mead, to which natural sweet wines are added, as well as crèmes de cassis and fermented fruit or vegetable juices containing from 1.2 to 3 degrees of alcohol, liqueur wines, wine-based aperitifs and strawberry, raspberry, blackcurrant or cherry liqueurs, containing not more than 18 degrees of pure alcohol;
4° Rum, tafias, alcohols obtained from the distillation of wine, cider, perry or fruit, and containing no added petrol, as well as liqueurs sweetened with sugar, glucose or honey at a rate of at least 400 grams per litre for aniseed-flavoured liqueurs and at least 200 grams per litre for other liqueurs and containing no more than half a gram of petrol per litre;
5° All other alcoholic beverages.