2206.00
Chapter 22Beverages, spirits, vinegar
Heading 2206Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Subheading 220600OTHER 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
Across 12 destination markets covered, HS 2206.00 import primary tariff is lowest in Australia(0%) and highest in Indonesia(90%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 0.2495元/升
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 (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2206.00.15 | Cider, whether still or sparkling | 0.4¢/liter | 第二栏税率:1.3¢/liter | — |
INIndia | 22060000 | 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 | 150 | IGST:Under State Excise/VAT 社会福利附加税:0 | — |
IDIndonesia | 22060010 | - Cider or perry | 90.00 | 增值税 (PPN):12.00 所得税:7.50 | 90% ACFTA / RCEP · Form E |
MYMalaysia | 2206001000 | - Cider and perry | RM7.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM66.00 per 100% vol. per litre | — |
PHPhilippines | 2206.00.10 | - Cider or perry | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22060010 | Cider or perry | 60.00 | — | |
VNVietnam | 22060010 | - Cider or perry | 82.5 | 优惠税率:55 增值税:10/8 特殊消费税:35/65 | 55% ACFTA / RCEP · Form E |
JPJapan | 220600100 | 1 Of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | WTO 税率:29.8% or 23 yen/kg, whichever is the greater | 20.5% RCEP |
KRKorea | 2206001010 | Cider | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22060030 | Beverages, as follows:grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208;grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208;cider or perry as defined in Additional Note 5 to this Chapter;fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;sake as defined in Additional Note 8 to this Chapter | Free | 0% ChAFTA | |
BRBrazil | 22060010 | Sidra | 18.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 22060001 | Bebidas refrescantes a base de una mezcla de limonada y cerveza o vino, o de una mezcla de cerveza y vino (“wine coolers”). | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | — |
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.