WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
- Subheading220820Spirits obtained by distilling grape wine or grape marc
- National2208200000蒸馏葡萄酒制得的烈性酒
2208200000
"蒸馏葡萄酒制得的烈性酒"
HS code 2208200000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2208 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES"; Subheading 220820 "Spirits obtained by distilling grape wine or grape marc") under the China tariff schedule classifies "蒸馏葡萄酒制得的烈性酒". China customs apply MFN rate of 10%, General rate 180%. Statutory unit of measure: 升/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 10% |
普通税率 General rate | 180% |
进口暂定税率 Import provisional | 5% |
增值税率 VAT | 17% |
消费税率 Consumption tax | 0% |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 15% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 2208.20 across other jurisdictions