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
Codes under this heading
5 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 |
|---|---|---|---|---|
| 2204 10 00 | Sparkling wine | 150% | Outside GST | litres |
| 2204 21 | In containers holding 2 l or less | 150% | Outside GST | litres |
| 2204 22 | In containers holding more than 2 l but not more than 10 l | 150% | Outside GST | litres |
| 2204 29 | Other | 150% | Outside GST | litres |
| 2204 30 00 | Other grape must | 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 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
| 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 |
|---|---|---|---|
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 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 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 code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2204.10.00.00 | Sparkling wine of fresh grapes葡萄汽酒 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | ABRS |
| 2204.21.00.00 | Wine 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 |
| 2204.22.00.00 | Wine 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 |
| 2204.29.00.00 | Wine 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 |
| 2204.30.00.00 | Other 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
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 18 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.