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Subheading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2208 30Whiskies

Beverages, spirits and vinegar › Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages

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

Codes under this subheading

8 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 30 11Bourbon whiskey150%Outside GSTlitres
2208 30 12Scotch150%Outside GSTlitres
2208 30 13Blended150%Outside GSTlitres
2208 30 19Other150%Outside GSTlitres
2208 30 91Bourbon whiskey150%Outside GSTlitres
2208 30 92Scotch150%Outside GSTlitres
2208 30 93Blended150%Outside GSTlitres
2208 30 99Other150%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 8 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: 8 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: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2208 30, and China's below.

China: the same goods (2208 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2208 30. 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
2208.30.00.00Whisky威士忌酒5%China's provisional rate, lower than MFN10%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

2208.30.00Whisky

2208.30.00.00Whisky威士忌酒
Unit
L / kg
MFN import duty
10%
Provisional import duty
5%
General import duty
180%
Import VAT
13%
Consumption tax
20%+0.912元/升
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
10 Oct 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.Raw materials原料
  • 4.Alcoholic strength酒精浓度
  • 5.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)
  • 6.Package specifications (package specifications * units per box, xx liters/barrel or xx)包装规格(包装规格*每箱单位数、xx升/桶或xx)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.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)
  • 9.Vintage year陈年年份
  • 10.Use of casks酒桶使用
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.5%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2208300000999Whisky威士忌酒

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

Previous2208 20Spirits obtained by distilling grape wine or grape marcOne level up2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beveragesNext2208 40Rum and other spirits obtained by distilling fermented sugarcane products

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.