Subheading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2207 10Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher
Beverages, spirits and vinegar › Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength
- Customs duty
- 150%
- 3 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 40%
- 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 |
|---|---|---|---|---|
| 2207 10 11 | Concentrates of alcoholic beverages | 150% | 5% or 18% | litres |
| 2207 10 19 | Other | 150% | 5% or 18% | litres |
| 2207 10 90 | Other | 150% | 5% or 18% | 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: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 152 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 2 | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
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 |
|---|---|---|---|
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | 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 2207 10, and China's below.
China: the same goods (2207 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2207 10. 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 |
|---|---|---|---|---|---|---|
| 2207.10.00.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher酒精浓度在80%及以上的未改性乙醇 | 40%MFN rate (no APTA concession on this line) | 40% | 13% | 13% | ABGNMRS |
- 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
2207.10.00Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% vol or higher
2207.10.00.00Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher酒精浓度在80%及以上的未改性乙醇
- Unit
- L / kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- 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
- 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
- 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.Method of processing (unmodified, modified)加工方法(未改性、改性)
- 4.Alcoholic strength酒精浓度
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 16%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 32%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 30%
- Brunei
- 30%
- Cambodia
- 30%
- South Korea
- 30%
- Laos
- 30%
- Malaysia
- 30%
- New Zealand
- 32%
- Singapore
- 30%
- Thailand
- 30%
- Vietnam
- 30%
- Indonesia
- 30%
- Philippines
- 30%
- Myanmar
- 30%
CIQ codes
- 2207100000101Undenatured ethyl alcohol, >=80% vol (edible alcohol)酒精浓度在80%及以上的未改性乙醇(食用酒精)
- 2207100000102Undenatured ethyl alcohol, >=80% vol (other crude spirits)酒精浓度在80%及以上的未改性乙醇(其他原酒)
- 2207100000103Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% or more (ethanol (anhydrous)) (hazardous chemical)酒精浓度在80%及以上的未改性乙醇(乙醇(无水))(危险化学品)
- 2207100000104Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (ethyl alcohol solution (-18℃≤flash point＜23℃)) (dangerous chemicals)酒精浓度在80%及以上的未改性乙醇(乙醇溶液(-18℃≤闪点＜23℃))(危险化学品)
- 2207100000105Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (ethyl alcohol (anhydrous)) (hazardous chemicals & food additives)酒精浓度在80%及以上的未改性乙醇(乙醇(无水))(危险化学品&食品添加剂)
- 2207100000106Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (ethanol solution (-18℃ ≤ flash point < 23℃)) (dangerous chemicals & food additives)酒精浓度在80%及以上的未改性乙醇(乙醇溶液(-18℃≤闪点＜23℃))(危险化学品&食品添加剂)
- 2207100000301Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (dangerous chemical, flammable liquid)酒精浓度在80%及以上的未改性乙醇(危险化学品,易燃液体)
- 2207100000302Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% or more (food additive classified as hazardous chemical)酒精浓度在80%及以上的未改性乙醇(属于危险化学品的食品添加剂)
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.