Subheading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2208 90Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages: other
Beverages, spirits and vinegar
- Customs duty
- 150%
- 6 tariff items
- GST now
- Outside GST
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 8.8%
- On Indian goods
Codes under this subheading
6 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 |
|---|---|---|---|---|
| 2208 90 11 | Tequila | 150% | Outside GST | litres |
| 2208 90 12 | Indenatured ethyl alcohol | 150% | Outside GST | litres |
| 2208 90 19 | Other | 150% | Outside GST | litres |
| 2208 90 91 | Tequila | 150% | Outside GST | litres |
| 2208 90 92 | Indenatured ethyl alcohol | 150% | Outside GST | litres |
| 2208 90 99 | Other | 150% | Outside GST | litres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 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: 6 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
| Notification | Goods | Rate |
|---|---|---|
| Section 5(1) of the Integrated Goods and Services Tax Act, 2017Schedule 5(1), S.No. 1 | Alcoholic liquor for human consumption | Outside 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages | 0.15% | — |
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: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2208 90, and China's below.
China: the same goods (2208 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 1 expired under 2208 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2208.90.10.10 | Endangered tequila濒危龙舌兰酒 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ABFERS |
| 2208.90.10.90 | Other tequila其他龙舌兰酒 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABRS |
| 2208.90.20.00 | Baijiu白酒 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABRS |
| 2208.90.90.01 | Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol酒精浓度在80%以下的未改性乙醇 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABGRS |
| 2208.90.90.21 | Potato spirit containing endangered wild flora or fauna ingredients含濒危野生动植物成分的薯类蒸馏酒 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ABEFRS |
| 2208.90.90.29 | Other potato spirit其他薯类蒸馏酒 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABRS |
| 2208.90.90.91 | Other spirits and alcoholic beverages containing endangered wild animal or plant ingredients含濒危野生动植物成分的其他蒸馏酒及酒精饮料 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ABEFRS |
| 2208.90.90.99 | Other distilled spirits and alcoholic beverages其他蒸馏酒及酒精饮料 | 8.8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABNMRS |
- 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
2208.90.10Tequila
2208.90.10.10Endangered tequila濒危龙舌兰酒
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 10 Oct 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2208901010999Endangered tequila濒危龙舌兰酒
2208.90.10.90Other tequila其他龙舌兰酒
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2208901090999Other tequila其他龙舌兰酒
2208.90.10.00Tequila龙舌兰酒Expired
- Unit
- L
- MFN import duty
- 10.0%
- Provisional import duty
- None
- General import duty
- 180.0%
- Import VAT
- 17.0%
- Consumption tax
- 20.0%
- Export duty
- 0.0%
- Provisional export duty
- None
- Export VAT rebate
- 15.0%
- Updated by China
- 30 Dec 2018
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
- FEndangered species import permit濒危物种进口允许证
- EEndangered species export permit濒危物种出口允许证
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
Not listed.
China's agreement rates
- ASEAN
- 8.8%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- Georgia
- 2%
- Mauritius
- 0%
2208.90.20Baijiu
2208.90.20.00Baijiu白酒
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Raw materials原料
- 3.Alcoholic strength酒精浓度
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2208902000999Baijiu白酒
2208.90.90Undenatured ethyl alcohol, of an alcoholic strength by volume of < 80%; other spirituous beverages
2208.90.90.01Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol酒精浓度在80%以下的未改性乙醇
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 27 Sep 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
- GDual-use items and technologies export licence (targeted)两用物项和技术出口许可证(定向)
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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 2208909001101Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol (edible alcohol)酒精浓度在80%以下的未改性乙醇(食用酒精)
- 2208909001102Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol (other crude spirits)酒精浓度在80%以下的未改性乙醇(其他原酒)
- 2208909001301Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol (dangerous chemicals, used as food additives)酒精浓度在80%以下的未改性乙醇(危险化学品,用作食品添加剂)
- 2208909001302Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% vol (other chemicals, used as food additives)酒精浓度在80%以下的未改性乙醇(其他化工品,用作食品添加剂)
- 2208909001303Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% (other chemicals, not for use as food additives)酒精浓度在80%以下的未改性乙醇(其他化工品,不用作食品添加剂)
- 2208909001304Undenatured ethyl alcohol, of an alcoholic strength by volume of less than 80% (hazardous chemical, not for use as food additives)酒精浓度在80%以下的未改性乙醇(危险化学品,不用作食品添加剂)
2208.90.90.21Potato spirit containing endangered wild flora or fauna ingredients含濒危野生动植物成分的薯类蒸馏酒
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 2208909021101Spirituous beverages obtained by distilling potato or other starch products (Chinese Baijiu) containing endangered wild flora or fauna components含濒危野生动植物成分的薯类蒸馏酒(中国白酒)
- 2208909021102Spirituous beverages obtained by distilling potato containing endangered wild animal or plant ingredients (other spirituous beverages)含濒危野生动植物成分的薯类蒸馏酒(其他蒸馏酒)
- 2208909021103Spirituous beverages obtained by distilling potato-based materials, containing endangered wild fauna or flora ingredients (prepared spirituous beverages)含濒危野生动植物成分的薯类蒸馏酒(蒸馏酒配制酒)
- 2208909021104Distilled spirits of potatoes containing endangered wild animal or plant components (other spirits not listed)含濒危野生动植物成分的薯类蒸馏酒(未列出的其他酒)
- 2208909021105Distilled spirits from potatoes, containing endangered wild fauna or flora components (with health food approval number)含濒危野生动植物成分的薯类蒸馏酒(具有保健食品批准文号)
2208.90.90.29Other potato spirit其他薯类蒸馏酒
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 2208909029101Other spirits obtained by distilling starchy roots or tubers (Chinese Baijiu)其他薯类蒸馏酒(中国白酒)
- 2208909029102Other spirits obtained from potatoes (other spirits)其他薯类蒸馏酒(其他蒸馏酒)
- 2208909029103Other spirits obtained by distilling potato spirit (spirituous beverages)其他薯类蒸馏酒(蒸馏酒配制酒)
- 2208909029104Other spirits obtained from potatoes (other spirits, not elsewhere specified)其他薯类蒸馏酒(未列出的其他酒)
2208.90.90.91Other spirits and alcoholic beverages containing endangered wild animal or plant ingredients含濒危野生动植物成分的其他蒸馏酒及酒精饮料
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 2208909091101Other distilled alcoholic beverages containing endangered wild fauna or flora components (Chinese medicinal wine)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(中药酒)
- 2208909091102Other distilled spirits and alcoholic beverages, containing endangered wild fauna or flora components (other distilled spirits)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(其他蒸馏酒)
- 2208909091103Other spirits and alcoholic beverages containing endangered wild animal or plant components (prepared spirits)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(蒸馏酒配制酒)
- 2208909091104Other spirits and alcoholic beverages containing endangered wild fauna or flora ingredients (other spirituous beverages)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(其他蒸馏配制酒)
- 2208909091105Other spirits and alcoholic beverages containing endangered wild fauna or flora ingredients (other wines n.e.s.)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(未列出的其他酒)
- 2208909091106Other spirits and alcoholic beverages containing endangered wild animal or plant ingredients (with health food approval number)含濒危野生动植物成分的其他蒸馏酒及酒精饮料(具有保健食品批准文号)
2208.90.90.99Other distilled spirits and alcoholic beverages其他蒸馏酒及酒精饮料
- Unit
- L / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 20%+0.912元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 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
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
- 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.Raw materials原料
- 4.Alcoholic strength酒精浓度
- 5.Packing specifications包装规格
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.8%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 2208909099101Other distilled spirits and alcoholic beverages (other distilled spirits)其他蒸馏酒及酒精饮料(其他蒸馏酒)
- 2208909099102Other distilled spirits and alcoholic beverages (prepared spirits)其他蒸馏酒及酒精饮料(蒸馏酒配制酒)
- 2208909099103Other spirits and other spirituous beverages (Other prepared spirits)其他蒸馏酒及酒精饮料(其他蒸馏配制酒)
- 2208909099104Other spirits and other spirituous beverages (Other spirits, not elsewhere specified)其他蒸馏酒及酒精饮料(未列出的其他酒)
- 2208909099105Other spirits & alcoholic beverages (incl. ethyl alcohol beverages, of an alcoholic strength by volume of >= 24%, in containers holding > 5L)其他蒸馏酒及酒精饮料(含乙醇饮料(按体积比乙醇≥24%,每一容器盛装>5L的))
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
- 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
- GST rates on goods, before and after 22 September 2025Checked 18 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 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 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.