2208.30
Chapter 22Beverages, spirits, vinegar
Heading 2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
Subheading 220830Whiskies
Across 11 destination markets covered, HS 2208.30 import primary tariff is lowest in United States(0%) and highest in Vietnam(67.5%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 20%/0.912元/升
rebate on export
prov. 无
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 | 2208.30.30 | Irish and Scotch | Free | 第二栏税率:$1.99/pf. liter | — |
INIndia | 22083011 | Bourbon whiskey | 150 | — | |
IDIndonesia | 22083010 | - - In containers holding more than 5 l | 150.00 | 增值税 (PPN):12.00 所得税:7.50 | 150% ACFTA / RCEP · Form E |
MYMalaysia | 2208301000 | - - In containers holding more than 5 l | RM58.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM165.00 per 100% vol. per litre | — |
PHPhilippines | 2208.30.10 | - - In containers holding more than 5 l | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 22083010 | In containers holding more than 5 l | 60.00 | — | |
VNVietnam | 22083010 | - - In containers holding more than 5 l | 67.5 | 优惠税率:45 增值税:10/8 特殊消费税:35/65 | 5% ACFTA / RCEP · Form E |
JPJapan | 220830000 | Whiskies | Free | WTO 税率:�iFree�j | 0% RCEP |
KRKorea | 2208301000 | Scotch whisky | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 22083010 | Com um teor alcoólico, em volume, superior a 50 % vol., em recipientes de capacidade igual ou superior a 50 l | 10.8% | 工业产品税 (IPI):19.5% | — |
MXMexico | 22083001 | Whisky canadiense (“Canadian whiskey”). | Ex.* | 一般进口税 (IGI):Ex.* 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.