CHAPTER 22 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item

Description of goods

 Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2)  (3) (4) (5) (6) (7) (8)
2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW            
2201 10 - Mineral waters and aerated waters :            
2201 10 10      --- Mineral waters l Free 30% - IGST: 12%/18%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2201 10 20      --- Aerated waters l Free 30% - IGST: 12%/18%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2201 90 - Other :            
2201 90 10      --- Ice and snow l Free 30% - IGST: 5% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2201 90 90      --- Other l Free  30% - IGST: 12%/18%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2202 WATERS, 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            
2202 10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured :            
2202 10 10      --- Aerated waters l Free 30% - IGST: 28%
CESS: 12%		 Mauritius: 12%
UAE: Nil
Chile: 50%
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2202 10 20      --- Lemonade l Free 30% - IGST: 28%
CESS: 12%		 UAE: Nil
Chile: 50%
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2202 10 90      --- Other l Free 30% - IGST: 28%
CESS: 12%		 Mauritius: 12%
UAE: Nil
Chile: 50%
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Other :            
2202 91 00      -- Non alcoholic beer l Free 30% - IGST: 18%
CESS: 12%		 UAE: Nil
Chile: 50%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2202 99      -- Other:            
2202 99 10           --- Soya milk drinks, whether or not sweetened or flavoured l Free 30% - BCD: 10%
 IGST: 12%
CESS: 12%		 UAE: Nil
Chile: 50%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2202 99 20           --- Fruit pulp or fruit juice based drink l Free 30% - BCD: 10%
 IGST: 12%
CESS: 12%		 Chile: 50%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2202 99 30           --- Beverages containing milk l Free 30% - BCD: 10%
 IGST: 12%
CESS: 12%		 UAE: Nil
Chile: 50%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2202 99 90           --- Other l Free 30% - BCD: 10%
 IGST: 18%/28%
CESS: 12%		 UAE: Nil
Chile: 50%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2203 00 00 BEER MADE FROM MALT l Free 100% -    UAE: 69%
2204 WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009            
2204 10 00 - Sparkling wine l Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
  - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :            
2204 21      -- In containers holding 2 l or less:            
2204 21 10           --- Port and other red wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 21 20           --- Sherry and other white wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 21 90           --- Other l  Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 22      -- In containers holding more than 2 l but not more than 10 l:            
2204 22 10           --- Port and other red wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 22 20           --- Sherry and other white wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 22 90           --- Other l    150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 29           --- Other            
2204 29 10           --- Port and other red wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 29 20           --- Sherry and other white wines l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 29 90           --- Other l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2204 30 00 - Other grape must l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2205 VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES            
2205 10 00 - In containers holding 2 l or less l Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2205 90 00 - Other l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2206 00 00 OTHER FERMENTED BEVERAGES (FOR - EXAMPLE, CIDER, PERRY, MEAD SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED l  Free 150%  -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2207 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH            
2207 10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:            
       --- Rectified spirit :            
2207 10 11           ---- Concentrates of alcoholic beverages l  Free 150%  -  IGST: 5%/18%
SWS: NIL		 UAE: 90%
1[2207 10 12           ---- Spirits for industrial use 1   150% -] IGST: 18%
SWS: NIL		 UAE: 90%
2207 10 19           ---- Other l  Free 150%  - IGST: 5%/18%
SWS: NIL		 UAE: 90%
2207 10 90      --- Other l  Free 150%  -  IGST: 5%/18%
SWS: NIL		 UAE: 90%
2207 20 00 - Ethyl alcohol and other spirits, denatured, of any strength l  Restricted 5% -  BCD: Nil1
 IGST: 5%/18%		 Mauritius: 12%
UAE: 3.5%
Malaysia: Nil
SAFTA: 5%
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages            
2208 20 - Spirits obtained by distilling grape wine or grape marc :            
       --- In containers holding 2 l or less:            
2208 20 11           ---- Brandy l  Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 20 12 Omitted            
2208 20 19           ---- Other l  Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
            ---- Other            
2208 20 91           ---- Brandy l  Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 20 92 Omitted            
2208 20 99           ---- Other l  Free 150% -  BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 - Whiskies : l   150% -    
       --- In containers holding 2 l or less :            
2208 30 11           ---- Bourbon whiskey l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 12           ---- Scotch l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 13           ---- Blended l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 19           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
       --- Other            
2208 30 91           ---- Bourbon whiskey l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 92           ---- Scotch l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 93           ---- Blended l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 30 99           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 40 - Rum and other spirits obtained by distilling fermented sugarcane products:            
       --- In containers holding 2 l or less :            
2208 40 11           ---- Rum l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 40 12           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
       --- Other:            
2208 40 91           ---- Rum l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 40 92           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 50 - Gin and Geneva :            
       --- In containers holding 2 l or less :            
2208 50 11           ---- Gin l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 50 12           ---- Geneva l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 50 13 Omitted            
       --- Other :            
2208 50 91           ---- Gin l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 50 92           ---- Geneva l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 60 00 - Vodka l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 70 - Liqueurs and cordials :            
       --- In containers holding 2 l or less :            
2208 70 11           ---- Liqueurs l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 70 12           ---- Cordials l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
       --- Other :            
2208 70 91           ---- Liqueurs l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 70 92           ---- Cordials l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 90 - Other :            
       --- In containers holding 2 l or less :            
2208 90 11           ---- Tequila l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 90 12           ---- Indenatured ethyl alcohol l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 90 19           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
       --- Other            
2208 90 91           ---- Tequila l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 90 92           ---- Indenatured ethyl alcohol l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2208 90 99           ---- Other l Free 150% - BCD: 50%
AIDC: 100%
SWS: NIL		  
2209 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID            
2209 00 - Vinegar and substitutes for vinegar obtained from acetic acid:            
2209 00 10      --- Brewed vinegar l Free 30% - IGST: 18% Mauritius: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2209 00 20      --- Synthetic vinegar l Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2209 00 90      --- Other l Free 30% - IGST: 18% Mauritius: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

 

1. Inserted Vide: Notification No. 72/2023-Customs (N.T.) Dated 30/09/2023 (w.e.f. 01/10/2023)