Indian ITC-HS · Section IV

Chapter 22

Beverages, spirits and vinegar

7 Headings22 Subheadings65 Tariff Items

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Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)

Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Popular products in Chapter 22

Jump straight to the HSN code, GST rate and import duty for common goods in this chapter.

Origin country / FTAShowing each item's best available FTA rate beside its MFN baseline.

Headings, subheadings & tariff items

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All tariff codes in Chapter 22

Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.

2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW

22011010Mineral waters
22011020Aerated waters
22019010Ice and snow
22019090Other

2202WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2009

22021010Aerated waters
22021020Lemonade
22021090Other ---- Other :
22029100Non alcoholic beer
22029910Soya milk drinks, whether or not sweetened or flavoured
22029920Fruit pulp or fruit juice based drink
22029930Beverages containing milk
22029990Other

2204WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009

22041000Sparkling wine ---- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
22042110Port and other red wines
22042120Sherry and other white wines
22042190Other
22042210Port and other red wines
22042220Sherry and other white wines
22042290Other
22042910Port and other red wines
22042920Sherry and other white wines
22042990Other
22043000Other grape must

2205VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES

22051000In containers holding 2 l or less
22059000Other

2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH

22071011Concentrates of alcoholic beverages
22071019Other
22071090Other
22072000Ethyl alcohol and other spirits, denatured, of any strength

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

22082011Brandy
22082012Omitted
22082019Other
22082091Brandy
22082092Omitted
22082099Other
22083011Bourbon whiskey
22083012Scotch
22083013Blended
22083019Other
22083091Bourbon whiskey
22083092Scotch
22083093Blended
22083099Other
22084011Rum
22084012Other
22084091Rum
22084092Other
22085012Geneva
22085013Omitted
22085091Gin
22085092Geneva
22086000Vodka
22087011Liqueurs
22087012Cordials
22087091Liqueurs
22087092Cordials
22089011Tequila
22089012Indenatured ethyl alcohol
22089019Other
22089091Tequila
22089092Indenatured ethyl alcohol
22089099Other

2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID

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.

Using HSN codes from Chapter 22

Expand a heading to see every 6-digit subheading and 8-digit tariff item underneath. Unit of measure and standard duty are shown once per 4-digit heading.
The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.