HS Chapter 22: Beverages, spirits and vinegar

Heading 2201: Waters, including natural or artificial mineral waters and aerated waters

Code	Description
2201 10 10	Mineral waters
2201 10 20	Aerated waters
2201 90 10	Ice and snow
2201 90 90	Other

Heading 2202: Waters, including mineral waters and aerated waters

Code	Description
2202 10 10	Aerated waters
2202 10 20	Lemonade
2202 10 90	Other
2202 91 00	Non alcoholic beer
2202 99 10	Soya milk drinks, whether or not sweetened or flavoured

Heading 2203

Code	Description
2203 00 00	BEER MADE FROM MALT

Heading 2204: Wine of fresh grapes, including fortified wines

Code	Description
2204 10 00	Sparkling wine
2204 21 10	Port and other red wines
2204 21 20	Sherry and other white wines
2204 21 90	Other
2204 22 10	Port and other red wines
2204 22 20	Sherry and other white wines
2204 22 90	Other
2204 29 10	Port and other red wines
2204 29 20	Sherry and other white wines
2204 29 90	Other
2204 30 00	Other grape must

Heading 2205: Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Code	Description
2205 10 00	In containers holding 2 l or less
2205 90 00	Other

Heading 2206

Code	Description
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

Heading 2207: Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher

Code	Description
2207 10 11	Concentrates of alcoholic beverages
2207 10 19	Other
2207 10 90	Other
2207 20 00	Ethyl alcohol and other spirits, denatured, of any strength

Heading 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol

Code	Description
2208 20 11	Brandy
2208 20 19	Other
2208 20 91	Brandy
2208 20 99	Other
2208 30 11	Bourbon whiskey
2208 30 12	Scotch
2208 30 13	Blended
2208 30 19	Other
2208 30 91	Bourbon whiskey
2208 30 92	Scotch
2208 30 93	Blended
2208 30 99	Other
2208 40 11	Rum
2208 40 12	Other
2208 40 91	Rum
2208 40 92	Other
2208 50 12	Geneva
2208 50 91	Gin
2208 50 92	Geneva
2208 60 00	Vodka
2208 70 11	Liqueurs
2208 70 12	Cordials
2208 70 91	Liqueurs
2208 70 92	Cordials
2208 90 11	Tequila
2208 90 12	Indenatured ethyl alcohol
2208 90 19	Other
2208 90 91	Tequila
2208 90 92	Indenatured ethyl alcohol
2208 90 99	Other

Heading 2209: Vinegar and substitutes for vinegar obtained from acetic acid

Code	Description
2209 00 10	Brewed vinegar
2209 00 20	Synthetic vinegar
2209 00 90	Other

Reading the duty column

The duty shown is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill and it is often not the rate a consignment is finally assessed at. On top of it sits the Social Welfare Surcharge at ten per cent of the duty under section 110 of the Finance Act, 2018, then integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it.

Four things are outside every figure in this chapter, and each of them can move a Bill of Entry on its own. An exemption notification, which a great many consignments are assessed under and which this site does not apply. The Agriculture Infrastructure and Development Cess under section 124 of the Finance Act, 2021. A duty the schedule states per unit rather than as a percentage. And an anti-dumping, countervailing or safeguard duty on the line. The calculator works the whole stack.

The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.