Some examples of tariff structures are represented here. These may change as per the regulation changes per country.  

1- Tariff structure in China

       22042100- Wine in < 2L container ….14%

       22041000- Sparkling wine …………...14%

• Plus

      Value Added Tax …levied at 17%

      Consumption Tax…levied at 10%

• Minimum value of A$4.35/litre since April 1997

2- Tariff structure in INDIA

India has the most unpredictable and stringent tariff structure of all countries.

No licence required to import into Custom Bonded Warehouse- either duty free against licence from hotels or duty paid to licence holders

 

It is different for each state in India Aside from the government. Fixed duty rate of 100% on imported wines, the states levy their own excise duties.

For example Maharashtra state (wine producing capital of India) has suggested state impose an additional duty of 200% on foreign imported wines and liquors. This is in order to protect their home industry.

There is a very strong lobby against imported wines and liquors in this state.

3- Tariff structure in Japan

HS Code	Product	Tax Percentage-Rates Percent or Yens/litre
		Gen.	Agreed	Preferential No tax
2204.10-000	Wines of fresh grapes	201.60	182	145.6
2204.21-090	Wines in containers - 2 ltr or less	156.80	125
2204.29-010	Wines in containers -150 ltrs  or less	156.80	125
2204.29-090	Other wines (in other containers)	64	45
2204.30-111	A.1. Grape must Wines <1% Alcohol	27%	23%
2204.30.119	B. Other grape must wines	27	29.8
2204.30-191	A. Other wines -sugar content <10%	27	23
2204.30-199	B. Others	30%	19.1%
2204.30-200	B.2. Others	64	45

4- Tariff structure in PHILIPPINES

• qDifferent duty structures for domestic and imported wines
• q8.96 peso/litre excise tax on liquors made locally, using local material
• q84 to 336 peso/750ml excise on retail price when raw liquor made from imported materials
• qFor low alcohol contained wines (14% or below Alc/vol)
•      the excise tax is 13.44 peso/litre and 26.88 peso/liter on drinks ranging from 14% to 25%.
• qIf Alc./vol. is greater than 25 percent, tax levied is like that of liquor. 

4- Tariff structure in RUSSIA

• qWine imports into Russia are subject to a 20% import duty
• qExcise on wine is only US$0.80 per litre
• qValue-added tax (VAT) of 28% also applies
• qRussian customs system handled by wine importers