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Chapter - 22 Beverages spirits and vinegar




Hs Code Description

US Hs Code - 2201 : BEVERAGES, SPIRITS AND VINEGAR


220110 Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured
220190 Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity)

US Hs Code - 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 or vegetable juices of heading 2009


220210 Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage
220290 Non-alcoholic beverages (excl. water, fruit or vegetable juices and milk)

US Hs Code - 2203 : Beer made from malt


220300 Beer made from malt

US Hs Code  - 2204 : Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009


220410 Sparkling wine of fresh grapes
220421 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)
220429 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine)
220430 Grape must, of an actual alcoholic strength of > 0,5% vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)
220510 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l

US Hs Code - 2205 : Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances


220590 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

US Hs Code - 2206 : Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included


220600 Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)

US Hs Code - 2207 : Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength



220710 Undenatured ethyl alcohol, of actual alcoholic strength of >= 80%
220720 Denatured ethyl alcohol and other spirits of any strength

US Hs Code - 2208 : Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages


220820 Spirits obtained by distilling grape wine or grape marc
220830 Whiskies
220840 Rum and tafia
220850 Gin and Geneva
220860 Vodka
220870 Liqueurs and cordials
220890 Ethyl alcohol of an alcoholic strength of < 80% vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum, taffia, gin, geneva, vodka, liqueurs and cordials)

US Hs Code - 2209 : Vinegar and substitutes for vinegar obtained from acetic acid


220900 Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid


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What is New?

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.

Date: 01-02-2025
Notification No. 09/2025-Customs
Seeks to further amend notification No. 16/2017-Customs, dated the 20 th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies.

Date: 01-02-2025
Notification No. 07/2025-Customs
Seeks to further amend notification No. 11/2018-Customs dated 02 th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge.

Date: 01-02-2025
Notification No. 04/2025–Customs
Seeks to exempt the import duty on goods which are being rationalized in the tariff.

Date: 01-02-2025
Notification No. 03/2025-Customs
Seeks to further amend notification No. 27/2011-Customs dated 30 th June, 2017 so as to reduce the export duty on crust leather.



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