Subheading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2204 22Wine of fresh grapes, including fortified wines, grape must other than that of heading 2008: in containers holding more than 2 l but not more than 10 l
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
Codes under this subheading
3 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 22 10 | Port and other red wines | 150% | Outside GST | litres |
| 2204 22 20 | Sherry and other white wines | 150% | Outside GST | litres |
| 2204 22 90 | 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 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 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2204 22, and China's below.
China: the same goods (2204 22)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2204 22. 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 |
|---|---|---|---|---|---|---|
| 2204.22.00.00 | 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 |
- 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
2204.22.00Wine of fresh grapes, in containers holding > 2 L but <= 10 L (not aromatized)
2204.22.00.00Wine of fresh grapes, in intermediate packings中等包装鲜葡萄酿造的酒
Medium-sized packings, in containers of a capacity exceeding 2 litres but not exceeding 10 litres中等包装是指装入两升以上但不超过十升容器的
- 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
- 17%
- 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
- 2204220000101Wine of fresh grapes in intermediate containers (intermediate containers mean those holding > 2 liters but ≤ 10 liters) (wine)中等包装鲜葡萄酿造的酒(中等包装是指装入两升以上但不超过十升容器的)(葡萄酒)
- 2204220000102Wine of fresh grapes, in intermediate packings (i.e. in containers holding > 2 liters but <= 10 liters) (unfermented wine)中等包装鲜葡萄酿造的酒(中等包装是指装入两升以上但不超过十升容器的)(未发酵葡萄酒)
- 2204220000103Wine of fresh grapes, in medium containers (medium containers refer to those of a capacity exceeding 2 litres but not exceeding 10 litres) (other still wine)中等包装鲜葡萄酿造的酒(中等包装是指装入两升以上但不超过十升容器的)(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
- 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.