Heading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2203Beer made from malt

Beverages, spirits and vinegar

Customs duty
100%
1 tariff item
GST now
Outside GST
Import policy
Free
Export policy
Free
Unit
litres
Duty in China
0元/升
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2203 00 00Beer made from malt100%Outside GSTlitres

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 1 tariff items: 100%. 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: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now Outside GST.
  • Until 21 September 2025 Outside GST.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
Section 5(1) of the Integrated Goods and Services Tax Act, 2017Schedule 5(1), S.No. 1Alcoholic liquor for human consumptionOutside GST

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.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2203Beer made from malt0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 1 tariff item

China: the same goods (2203)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2203. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2203.00.00.00Beer made from malt麦芽酿造的啤酒0元/升MFN rate (no APTA concession on this line)0元/升13%13%ABRS
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous2202Waters, 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 2009One level upChapter 22Beverages, spirits and vinegarNext2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

Sources

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.