22089011
Unit: LTR
Tequila
UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES > Other > In containers holding 2 l or less > Tequila
BCD
150.0000%
IGST
0.0000%
SWS
10.0000%
AIDC
150.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
150%
SWS
10%
AIDC
150%
IGST
0%
TOTAL
412.5%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 150% | 150% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 150% | 150% |
IGST Notification: 029/2025
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
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SECTION IV — PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 22: Beverages, spirits and vinegar