2204.21
Chapter 22Beverages, spirits, vinegar
Heading 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Subheading 220421Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 10%
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 2204.21.20.00 | Effervescent wine | 19.8¢/liter | 第二栏税率:$1.59/liter | Yes |
INIndia | 22042110 | Port and other red wines | 150 | 社会福利附加税:0 | No |
IDIndonesia | 22042110 | - Fermented beverages (wine) | — | Yes | |
MYMalaysia | 2204211100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM165.00 per 100% vol. per litre | Yes |
PHPhilippines | 2204.21.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | — | Yes | |
THThailand | 22042111 | Of an alcoholic strength by volume not exceeding 15 % vol. | 60.00 | Yes | |
VNVietnam | 22042111 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | 优惠税率:50 增值税:10/8 特殊消费税:35 | Yes |
JPJapan | 220421010 | 1 Sherry, port and other fortified wines | 123.20 yen/l | WTO 税率:112 yen/l | Yes |
KRKorea | 2204211000 | Red wine | 30 | WTO 约束税率:0 | Yes |
AUAustralia | 22042110 | Goods, as follows:having an alcoholic strength by volume not exceeding 1.15% vol;grape must, not potable | 5% | Yes | |
BRBrazil | 22042100 | Em recipientes de capacidade não superior a 2 l | 18.0% | 工业产品税 (IPI):13.0% | No |
MXMexico | 22042101 | Vinos generosos, cuya graduación alcohólica sea mayor de 14% Alc. Vol. a la temperatura de 20º C (equivalente a 14 grados centesimales Gay-Lussac a la temperatura de 15°C), en vasijería de barro, loza o vidrio. | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.