The Central Government has amended Notification No. 11/2021-Customs to revise customs duties on certain alcoholic beverages. The duty on all goods under tariff headings 2204, 2205, 2206, and 2208 (excluding certain whiskey types) is set at 100%. A new category for bourbon whiskey (tariff items 2208 30 11 and 2208 30 91) has been introduced, with a reduced duty of 50%. This change takes effect immediately. The amendment aims to modify tariff structures in the public interest. The original notification was issued on 1st February 2021 and last amended on 1st February 2025.
In the said notification, in the Table, โ
- for Sl. No. 9. and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: โ
Sl. No. | Tariff Item | Description | Customs Duty |
9 | 2204, 2205, 2206, 2208 (except 2208 30 11 & 2208 30 91) | All goods (except bourbon whiskey) | 100% |
- after Sl. No. 9B., and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-
Sl. No. | Tariff Item | Description | Customs Duty |
9C | 2208 30 11, 2208 30 91 | Bourbon whiskey | 50% |
Notification Reference: Customs
Notification No.: 14/2025-Customsย
(13/02/2025)