Tariff item · Chapter 22 · Section IV, Prepared foodstuffs

HS 2208 90 19Undenatured 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: 50%; Notified, 45/2025-Customs
GST now: Outside GST
Import policy: Free
Export policy: Free
Unit: litres
Duty in China: 8.8%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), rate notified under 45/2025-Customs	50%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	100%	Assessable value11/2021-Customs, S.No. 9
Social Welfare Surcharge (SWS)	Exempt (11/2018-Customs, S.No. 1)	BCD + AIDC11/2018-Customs, S.No. 1
Integrated GST (IGST)	Outside GST	Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 70); the tariff's statutory rate is 150%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
India–UAE CEPA	0%	United Arab Emirates
India–UK CETAOnly for: The rate depends on the goods' CIF price: see Table II of 29/2026-Customs.29/2026-Customs	See the notification	United Kingdom

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"*In terms of general Note 12 of ITC HS schedule, the Import of alcoholic beverages as classified under ch. 22 shall be subject to compliance of various mandatory requirements as stipulated by various state governments*In case of PGA facilitated bills I.E. which have Not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI Import license[911001]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general Notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction No.10/2022-Customs dtd 28-06-2022 wherein para 2.(i)on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) Regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . Per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single Non-detachable sticker or by any other Non-detachable method next to the principal display panel without altering the original label information in any manner. *Ref CBIC instruction No 09/23-CUS DT 07-03-23 in modification to instructions No 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.No.Import/tfm/apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*Ensure compliance of CBIC instruction19/2025-cus DT 20-6-25 and FSSAI order F.No.TIC-b05/1/2021-Imports FSSAI DT 13-6-25 wrt extension of validity of NOC for the alchoholic beverages bottled in origin and in bulk*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 70), 50%, not the statutory 150%: an exemption notification lets customs charge the lower.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is 100% (S.No. 9 of 11/2021-Customs, as amended by 14/2025-Customs).
AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.9% of the FOB value, capped at Rs. 2.9 per l, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.1% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

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's tariff for these goods
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

Previous2208 90 12Indenatured ethyl alcohol One level up2208 90Other Next2208 90 91Tequila

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.