2204.22
Chapter 22Beverages, spirits, vinegar
Heading 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Subheading 220422Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
Across 11 destination markets covered, HS 2204.22 import primary tariff is lowest in Australia(5%) and highest in Vietnam(75%). China export rebate is 13%. China-origin goods get preferential FTA rates in 3 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 10%
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2204.22.20 | Of an alcoholic strength by volume not over 14 percent vol | 8.4¢/liter | 第二栏税率:33¢/liter | — |
INIndia | 22042210 | Port and other red wines | 150 | 社会福利附加税:0 | — |
IDIndonesia | 22042210 | - Minuman fermentasi (wine) | — | — | |
MYMalaysia | 2204221100 | - - - - 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 | — |
PHPhilippines | 2204.22.11 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22042211 | Of an alcoholic strength by volume not exceeding 15 % vol. | 60.00 | — | |
VNVietnam | 22042211 | - - - - 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 | 50% ACFTA / RCEP · Form E |
JPJapan | 220422000 | In containers holding more than 2 l but not more than 10 l | 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l | WTO 税率:15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l | 10.3% RCEP |
KRKorea | 2204221000 | Red wine | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22042210 | Goods, as follows:having an alcoholic strength by volume not exceeding 1.15% vol;grape must, not potable | 5% | — | |
BRBrazil | 22042211 | Em recipientes de capacidade não superior a 5 l | 18.0% | 工业产品税 (IPI):13.0% | — |
MXMexico | — | — | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.