HSN chapter guide
Chapter 22 — Beverages, spirits & vinegar
72 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); (b) Sea water (heading 25.01); (c) Distilled or conductivity water or water of similar purity (heading 28.53); (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); (e) Medicaments of heading 30.03 or 30.04; or (f) Perfumery or toilet preparations (Chapter 33).
- 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.
- For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
- For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 2201 10 10 | Mineral waters | 30% |
| 2201 10 20 | Aerated waters | 30% |
| 2201 90 10 | Ice and snow | 30% |
| 2201 90 90 | Other | 30% |
| 2202 10 10 | Aerated waters | 30% |
| 2202 10 20 | Lemonade | 30% |
| 2202 10 90 | Other | 30% |
| 2202 91 00 | Non alcoholic beer | 30% |
| 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured | 30% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks | 30% |
| 2202 99 21 | Fruit pu l p or fru i t juice based dr i nks : Cranberry products | 30% |
| 2202 99 29 | Fru i t pu l p or fr ui t j uice based drinks : Other | 30% |
| 2202 99 30 | Beverages containing milk | 30% |
| 2202 99 31 | Beverages containing milk : Cranberry products | 30% |
| 2202 99 39 | Beverages containing milk : Other | 30% |
| 2202 99 90 | Other | 30% |
| 2202 99 91 | Other : Cranberry products | 30% |
| 2202 99 99 | Other : Other | 30% |
| 2203 00 00 | BEER MADE FROM MALT | 100% |
| 2204 10 00 | Sparkling wine | 50% |
| 2204 21 10 | Port and other red wines | 50% |
| 2204 21 20 | Sherry and other white wines | 50% |
| 2204 21 90 | Other | 50% |
| 2204 22 10 | Port and other red wines | 50% |
| 2204 22 20 | Sherry and other white wines | 50% |
| 2204 22 90 | Other | 50% |
| 2204 29 10 | Port and other red wines | 50% |
| 2204 29 20 | Sherry and other white wines | 50% |
| 2204 29 90 | Other | 50% |
| 2204 30 00 | Other grape must | 50% |
| 2205 10 00 | In containers holding 2 l or less | 50% |
| 2205 90 00 | Other | 50% |
| 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 | 50% |
| 2207 10 11 | Concentrates of alcoholic beverages | 150% |
| 2207 10 19 | Other | 150% |
| 2207 10 90 | Other | 150% |
| 2207 20 00 | Ethyl alcohol and other spirits, denatured, of any strength | 5% |
| 2208 20 11 | Brandy | 50% |
| 2208 20 12 | In containers holding 2 l or less: ---- Liquors | 50% |
| 2208 20 19 | Other | 50% |