Tariff item · Chapter 22 · Section IV, Prepared foodstuffs
HS 2207 20 00Ethyl alcohol and other spirits, denatured, of any strength
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
- 5%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Restricted
- Unit
- litres
- Duty in China
- 30%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| India–Malaysia CECA | 0% | Malaysia |
| India–Mauritius CECPA | 0% | Mauritius |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UAE CEPA | 3% | United Arab Emirates |
| India–MERCOSUR PTA | 4% | Argentina, Brazil, Paraguay, Uruguay |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- 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.
"*As per ITC HS policy, Import under this CTI is Restricted. Import of bio fuels for all purposes is also Restricted. Import will require Import licence from DGFT. refer DGFT notification No. 06/2015-2020 dt. 24-05-2019* 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.*Also refer to CBIC CUS cir 2/06 dtd 10.01.2006 regarding denaturation of Imported ethyl alcohol in terms of sec 24 of the c.a 1962 read with denaturing of spirit rules,1972 issued by ministry of finance.*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))
- Restricted under DGFT 06/2015-2020 of 24 May 2019.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- 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 Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- 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 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 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
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
*AS PER S.NO 115A OF SCHEDULE 2 OF ITC HS EXPORT POLICY;EXPORT OF ETHYL ALCOHOL AND OTHER SPIRITS DENATURED OF ANY STRENGTH IS RESTRICTED.EXPORT IS PERMITTED UNDER LICENSE ONLY FOR NON-FUEL PURPOSES.HOWEVER, EXPORT OF BIOFUEL FROM SPECIAL ECONOMIC ZONES (SEZ)/EXPORT ORIENTED UNITS (EOUS),ARE ALLOWED FOR FUEL AS WELL AS NON-FUEL PURPOSES WITHOUT ANY RESTRICTION WHEN PRODUCED USING ONLY IMPORTED FEED STOCK.REFER DGFT NOTN 29/2015-20 DTD 28.8.2018 AND NOTF NO 62/2015-20 DTD 22-03-23 *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)
- Restricted under DGFT 62/2015-20 of 22 Mar 2023.
- Condition: Export is permitted under Restricted Export Authorization only for non-fuel purposes. However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2207 20, and China's below.
China: the same goods (2207 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2207 20. 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 |
|---|---|---|---|---|---|---|
| 2207.20.00.10 | Denatured ethyl alcohol of any concentration任何浓度的改性乙醇 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 0% | ABGNMRS |
| 2207.20.00.90 | Other alcohol of any concentration任何浓度的其他酒精 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 0% | 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
2207.20.00Modified ethyl alcohol and other spirits, of any strength
2207.20.00.10Denatured ethyl alcohol of any concentration任何浓度的改性乙醇
- Unit
- L / kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- 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
- 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
- 12%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 22.5%
- Brunei
- 22.5%
- Cambodia
- 22.5%
- South Korea
- 22.5%
- Laos
- 22.5%
- Malaysia
- 22.5%
- New Zealand
- 24%
- Singapore
- 22.5%
- Thailand
- 22.5%
- Vietnam
- 22.5%
- Indonesia
- 22.5%
- Philippines
- 22.5%
- Myanmar
- 22.5%
CIQ codes
- 2207200010101Ethyl alcohol and other spirits, denatured, of any strength (solution of nitroglycerin in alcohol (containing ≤ 5% nitroglycerin))任何浓度的改性乙醇(硝化甘油乙醇溶液(含硝化甘油≤5%))
- 2207200010102Modified ethyl alcohol, of any strength (ethyl nitrate alcohol solution)任何浓度的改性乙醇(硝酸乙酯醇溶液)
- 2207200010103Modified ethanol of any strength (denatured ethyl alcohol)任何浓度的改性乙醇(变性乙醇)
- 2207200010301Denatured ethyl alcohol, of any strength (hazardous chemical, flammable liquid)任何浓度的改性乙醇(危险化学品,易燃液体)
- 2207200010302Modified ethanol of any concentration (other chemicals)任何浓度的改性乙醇(其他化工品)
- 2207200010303Ethyl alcohol and other spirits, denatured, of any strength (general chemicals, declared for industrial use only, not for food additives, no quarantine required)任何浓度的改性乙醇(一般化学品，需申报仅用于工业用途不用于食品添加剂无检疫要求)
- 2207200010304Ethyl alcohol and other spirits, denatured, of any strength (flammable liquid, declared for industrial use only, not for food additives, no quarantine required)任何浓度的改性乙醇(易燃液体，需申报仅用于工业用途不用于食品添加剂无检疫要求)
2207.20.00.90Other alcohol of any concentration任何浓度的其他酒精
- Unit
- L / kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- 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
- 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
- 12%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 22.5%
- Brunei
- 22.5%
- Cambodia
- 22.5%
- South Korea
- 22.5%
- Laos
- 22.5%
- Malaysia
- 22.5%
- New Zealand
- 24%
- Singapore
- 22.5%
- Thailand
- 22.5%
- Vietnam
- 22.5%
- Indonesia
- 22.5%
- Philippines
- 22.5%
- Myanmar
- 22.5%
CIQ codes
- 2207200090101Other alcohol of any strength (ethyl alcohol, undenatured, of an alcoholic strength by volume of less than 80% vol)任何浓度的其他酒精(食用酒精)
- 2207200090102Other alcohol of any strength (other crude spirit)任何浓度的其他酒精(其他原酒)
- 2207200090301Other alcohols of any concentration (dangerous chemicals, for use as food additives)任何浓度的其他酒精(危险化学品,用作食品添加剂)
- 2207200090302Other alcohols, of any concentration (hazardous chemicals, not for use as food additives)任何浓度的其他酒精(危险化学品,不用作食品添加剂)
- 2207200090303Other alcohols of any concentration (other chemicals, not for use as food additives)任何浓度的其他酒精(其他化工品,不用作食品添加剂)
- 2207200090304Other alcohols of any concentration (other chemicals, for use as food additives)任何浓度的其他酒精(其他化工品,用作食品添加剂)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)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 18 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
- 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.