Chapter · Chapter 22 · Section IV, Prepared foodstuffs
HS 22Beverages, spirits and vinegar
- Customs duty
- 5% to 150%
- 65 tariff items
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Mostly Free
- Restricted: 1 item
- Unit
- litres
Search codesRates as on 19 Oct 2026
Codes under this chapter
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | 30% | 0% or 5% | litres |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 | 30% | 40% | litres |
| 2203 | Beer made from malt | 100% | Outside GST | litres |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 150% | Outside GST | litres |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 150% | Outside GST | litres |
| 2206 | Other fermented beverages (for example, cider, perry, mead sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | 150% | Outside GST | litres |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | 5% to 150% | 5% or 18% | litres |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages | 150% | Outside GST | litres |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 30% | 18% | litres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 65 tariff items: 5% to 150%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 66 tariff items
- Restricted: 1 tariff item
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 67 tariff items
- Restricted: 1 tariff item
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.