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Heading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages

Beverages, spirits and vinegar

Customs duty
150%
31 tariff items
GST now
Outside GST
Import policy
Free
Export policy
Free
Unit
litres
Duty in China
5% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2208 20Spirits obtained by distilling grape wine or grape marc150%Outside GSTlitres
2208 30Whiskies150%Outside GSTlitres
2208 40Rum and other spirits obtained by distilling fermented sugarcane products150%Outside GSTlitres
2208 50Gin and Geneva150%Outside GSTlitres
2208 60 00Vodka150%Outside GSTlitres
2208 70Liqueurs and cordials150%Outside GSTlitres
2208 90Other150%Outside GSTlitres

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 31 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: 31 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

GST rate rules in force
NotificationGoodsRate
Section 5(1) of the Integrated Goods and Services Tax Act, 2017Schedule 5(1), S.No. 1Alcoholic liquor for human consumptionOutside 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 itemGoodsRateCap
2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages0.15%—

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: 31 tariff items

China: the same goods (2208)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force and 2 expired under 2208. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2208.20.00.10Spirit obtained by distilling grape wine, in containers holding >=200 liters装入200升及以上容器的蒸馏葡萄酒制得的烈性酒10%MFN rate (no APTA concession on this line)10%13%13%ABRS
2208.20.00.90Other spirits obtained by distilling grape wine其他蒸馏葡萄酒制得的烈性酒10%MFN rate (no APTA concession on this line)10%13%13%ABRS
2208.30.00.00Whisky威士忌酒5%China's provisional rate, lower than MFN10%13%13%ABRS
2208.40.00.00Rum and other spirits obtained by distilling fermented sugar-cane products朗姆酒及蒸馏已发酵甘蔗产品制得的其他烈性酒10%MFN rate (no APTA concession on this line)10%13%13%ABRS
2208.50.00.00Gin杜松子酒10%MFN rate (no APTA concession on this line)10%13%13%ABRS
2208.60.00.00Vodka伏特加酒8.8%APTA rate, with an APTA certificate of origin10%13%13%ABRS
2208.70.00.00Liqueurs and cordials利口酒及柯迪尔酒8.8%APTA rate, with an APTA certificate of origin10%13%13%ABRS
2208.90.10.10Endangered tequila濒危龙舌兰酒8.8%APTA rate, with an APTA certificate of origin10%13%0%ABFERS
2208.90.10.90Other tequila其他龙舌兰酒8.8%APTA rate, with an APTA certificate of origin10%13%13%ABRS
2208.90.20.00Baijiu白酒8.8%APTA rate, with an APTA certificate of origin10%13%13%ABRS
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8.8%APTA rate, with an APTA certificate of origin10%13%13%ABGRS
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8.8%APTA rate, with an APTA certificate of origin10%13%0%ABEFRS
2208.90.90.29Other potato spirit其他薯类蒸馏酒8.8%APTA rate, with an APTA certificate of origin10%13%13%ABRS
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8.8%APTA rate, with an APTA certificate of origin10%13%0%ABEFRS
2208.90.90.99Other distilled spirits and alcoholic beverages其他蒸馏酒及酒精饮料8.8%APTA rate, with an APTA certificate of origin10%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.

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

Previous2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strengthOne level upChapter 22Beverages, spirits and vinegarNext2209Vinegar and substitutes for vinegar obtained from acetic acid

Sources

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.