²[CHAPTER 22

Beverages, Spirits And Vinegar.
(Section Notes)

Main Notes

1 This Chapter does not cover:

(a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; or
(f) perfumery or toilet preparations (Chapter 33).

2 For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 C.

3 For the purposes of heading 2202, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Sub-Heading Notes

1 For the purposes of sub-heading 2204 10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars.
 

Chapter Number	ITC-HS Codes	Description	Dashes	Export Policy	Policy Condition	Notification No	Notification Date
22	22	Beverages, Spirits And Vinegar.
22	2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
22	220110	Mineral waters and aerated waters	-
22	22011010	Mineral Water	---	Free
22	22011020	Aerated water	---	Free
22	220190	Other	-
22	22019010	Ice and snow	---	Free
22	22019090	Other	---	Free
22	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
22	220210	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured :	-
22	22021010	Aerated waters	---	Free
22	22021020	Lemonade	---	Free
22	22021090	Other	---	Free
22	22029100	Other : -- Non-alcoholic beer	-	Free
22	220299	Other -- Other	-
22	22029910	Soya milk drinks, whether or not sweetened or flavoured	---	Free
22	22029920	Fruit pulp or fruit juice based drink	---	Free
22	22029930	Beverages containing milk	---	Free
22	22029990	Other	---	Free
22	22030000	Beer made from malt.		Free
22	2204	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
22	22041000	Sparkling wine	-	Free
22	220421	Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : -- In containers holding 2 l or less	-
22	22042110	Port and other red wines	---	Free
22	22042120	Sherry and other white wines	---	Free
22	22042190	Other	---	Free
22	220422	Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : -- In containers holding more than 2 l but not more than 10 l	-
22	22042210	Port and other red wines	---	Free
22	22042220	Sherry and other white wines	---	Free
22	22042290	Other	---	Free
22	220429	Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : -- Other	-
22	22042910	Port and other red wines	---	Free
22	22042920	Sherry and other white wines	---	Free
22	22042990	Other	---	Free
22	22043000	Other grape must	-	Free
22	2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
22	22051000	In containers holding 2 l or less	-	Free
22	22059000	Other	-	Free
22	22060000	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		Free
22	2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
22	220710	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:	-
22	22071011	Rectified spirit: ---- Concentrates of alcoholic beverages	---	Free
22	22071012	Rectified spirit: ---- Spirits for industrial use	---	Free
22	22071019	Rectified spirit: ---- Other	---	Free
22	22071090	Other	---	Free
22	22072000	Ethyl alcohol and other spirits, denatured, of any strength	-	Restricted	Export is permitted under Restricted Export Authorization only for non- fuel purposes. However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.	62/2015-20	22.03.2023
22	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages.
22	220820	Spirits obtained by distilling grape wine or grape marc	-
22	22082011	In containers holding 2 l or less: ---- Brandy	---	Free
22	22082019	In containers holding 2 l or less: ---- Other	---	Free
22	22082091	Other: ---- Brandy	---	Free
22	22082099	Other: ---- Other	---	Free
22	220830	Whiskies	-
22	22083011	In containers holding 2 l or less: ---- Bourbon whiskey	---	Free
22	22083012	In containers holding 2 l or less: ---- Scotch	---	Free
22	22083013	In containers holding 2 l or less: ---- Blended	---	Free
22	22083019	In containers holding 2 l or less: ---- Other	---	Free
22	22083091	Other: ---- Bourbon whiskey	---	Free
22	22083092	Other: ---- Scotch	---	Free
22	22083093	Other: ---- Blended	---	Free
22	22083099	Other: ---- Other	---	Free
22	220840	Rum and other spirits obtained by distilling fermented sugar- cane products.	-
22	22084011	In containers holding 2 l or less: ---- Rum	---	Free
22	22084012	In containers holding 2 l or less: ---- Other	---	Free
22	22084091	Other: ---- Rum	---	Free
22	22084092	Other: ---- other	---	Free
22	220850	Gin and Geneva	-
22	22085011	In containers holding 2 l or less: ---- Gin	---	Free
22	22085012	In containers holding 2 l or less: ---- Geneva	---	Free
22	22085091	Other: ---- Gin	---	Free
22	22085092	Other: ---- Geneva	---	Free
22	22086000	Vodka	-	Free
22	220870	Liqueurs and cordials	-
22	22087011	In containers holding 2 l or less: ---- Liqueurs	---	Free
22	22087012	In containers holding 2 l or less: ---- Cordials	---	Free
22	22087091	Other: ---- Liqueurs	---	Free
22	22087092	Other: ---- Cordials	---	Free
22	220890	Other	-
22	22089011	In containers holding 2 l or less: ---- Tequila	---	Free
22	22089012	In containers holding 2 l or less: ---- Indenatured ethyl alcohol	---	Free
22	22089019	In containers holding 2 l or less: ---- Other	---	Free
22	22089091	Other: ---- Tequila	---	Free
22	22089092	Other: ---- Indenatured ethyl alcohol	---	Free
22	22089099	Other: ---- Other	---	Free
22	2209	Vinegar and substitutes for vinegar obtained from acetic acid.
22	22090010	Brewed vinegar	---	Free
22	22090020	Synthetic vinegar	---	Free
22	22090090	Other	---	Free

]

^[helldodold[¹[CHAPTER 22

Beverages, Spirits And Vinegar.
(Section Notes)

]^helldod]

1. Inserted Vide:- Notification No. 60/2023 dt. 13/02/2024

2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025