Subheading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2204 29Wine of fresh grapes, including fortified wines, grape must other than that of heading 2008: other

Beverages, spirits and vinegar

Customs duty
150%
3 tariff items
GST now
Outside GST
Import policy
Free
Export policy
Free
Unit
litres
Duty in China
20%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 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 29 10Port and other red wines150%Outside GSTlitres
2204 29 20Sherry and other white wines150%Outside GSTlitres
2204 29 90Other150%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 3 tariff items: 150%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 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 20 Oct 2026.

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

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2204 29, and China's below.

China: the same goods (2204 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2204 29. 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
2204.29.00.00Wine 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
  • 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.

Every Chinese code in full

2204.29.00Wine of fresh grapes, in containers holding >10 liters (not fortified)

2204.29.00.00Wine of fresh grapes, in other packings其他包装鲜葡萄酿造的酒

Other packing refers to those put up in containers of more than 10 litres其他包装指装入十升以上容器的

Unit
L / kg
MFN import duty
20%
Provisional import duty
None
General import duty
180%
Import VAT
13%
Consumption tax
10%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Product name (Chinese and foreign names)品名(中文及外文名称)
  • 3.Import method (bulk processed in zone, bulk processed out of zone, bottled with brand)进口方式(原液区内加工、原液区外加工、原瓶有品牌)
  • 4.Alcoholic strength酒精浓度
  • 5.Grade级别
  • 6.Year年份
  • 7.Production area (Chinese and foreign name of the smallest sub-production area)产区(最小子产区中文及外文名称)
  • 8.Winery name (Chinese and foreign language names)酒庄名(中文及外文名称)
  • 9.Grape varieties (Chinese and foreign names)葡萄品种(中文及外文名称)
  • 10.Package specifications (package specifications x units per box, xx liters/barrel or xx)包装规格(包装规格x每箱单位数、xx升/桶或xx)
  • 11.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
16%
Ecuador
8%
Serbia
14%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 2204290000101Other wine of fresh grapes, in other packaging (other packaging refers to containers of more than 10 litres) (wine)其他包装鲜葡萄酿造的酒(其他包装指装入十升以上容器的)(葡萄酒)
  • 2204290000102Other wine of fresh grapes, put up in other packaging (other packaging refers to containers of more than 10 litres) (unfermented wine)其他包装鲜葡萄酿造的酒(其他包装指装入十升以上容器的)(未发酵葡萄酒)
  • 2204290000103Other wine of fresh grapes, in other packings (other packings refer to containers of more than 10 litres) (other bulk wine)其他包装鲜葡萄酿造的酒(其他包装指装入十升以上容器的)(其他原酒)

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

Sources