Indian ITC-HS · Subheading (6-digit)
HSN / HS Code 220900Vinegar and substitutes for vinegar obtained from acetic acid
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 220900 covers Vinegar and substitutes for vinegar obtained from acetic acid. GST / IGST is 18%.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 1
- 2220900Subheading (6-digit)Vinegar and substitutes for vinegar obtained from acetic acid:
Tariff items under HSN 220900
The 8-digit tariff items within subheading 220900, each with its own GST rate and effective import-duty breakdown.
- 22090010Brewed vinegar
- 22090020Synthetic vinegar
- 22090090Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured in different States, or the excise duties which would be leviable for the time being in different States on the class or description of alcoholic liquor, as the case may be, hereby specifies, on goods of the description specified in column (3) of the Table below, and falling under the headings of the First Schedule to the said Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (4) of the said Table. Table S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003.
Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 2209.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 22)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 220900 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 220900 (Vinegar and substitutes for vinegar obtained from acetic acid) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 220900 is 30%.
HSN code 220900 covers Vinegar and substitutes for vinegar obtained from acetic acid. It sits under Chapter 22 – Beverages, spirits and vinegar, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.
The HSN code for Vinegar and substitutes for vinegar obtained from acetic acid is 220900, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 220900 is l, as listed in the Customs Tariff.
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