Heading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2204Wine of fresh grapes, including fortified wines, grape must other than that of heading 2008

Beverages, spirits and vinegar

Customs duty
150%
11 tariff items
GST now
Outside GST
Import policy
Free
Export policy
Free
Unit
litres
Duty in China
14% to 30%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

5 codes. 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
2204 10 00Sparkling wine150%Outside GSTlitres
2204 21In containers holding 2 l or less150%Outside GSTlitres
2204 22In containers holding more than 2 l but not more than 10 l150%Outside GSTlitres
2204 29Other150%Outside GSTlitres
2204 30 00Other grape must150%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 11 tariff items: 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: 10 tariff items

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
2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 20090.15%—

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: 11 tariff items

China: the same goods (2204)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 2204. 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
2204.10.00.00Sparkling wine of fresh grapes葡萄汽酒14%MFN rate (no APTA concession on this line)14%13%13%ABRS
2204.21.00.00Wine of fresh grapes, put up for retail sale小包装的鲜葡萄酿造的酒14%MFN rate (no APTA concession on this line)14%13%13%ABRS
2204.22.00.00Wine of fresh grapes, in intermediate packings中等包装鲜葡萄酿造的酒20%MFN rate (no APTA concession on this line)20%13%13%ABRS
2204.29.00.00Wine of fresh grapes, in other packings其他包装鲜葡萄酿造的酒20%MFN rate (no APTA concession on this line)20%13%13%ABRS
2204.30.00.00Other grape must其他酿酒葡萄汁30%MFN rate (no APTA concession on this line)30%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

Previous2203Beer made from maltOne level upChapter 22Beverages, spirits and vinegarNext2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

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.