HS Heading 2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009
5 tariff lines in this heading, within chapter 22 (Beverages, spirits and vinegar). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 22041000 | Sparkling Wine | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 22042100 | Wine(Not Sparkling);Grape Must With Fermt.Prevt.By Alcohol In: <=2 L Cont. | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 22042200 | In containers holding more than 2 L but not more than 10 L | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 22042900 | Wine(Not Sparkling); Grape Must With Fremt.Prevt.By Alcohol In: >=2 L Cont | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 22043000 | Other Grape Must, Nes | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 4,232,041 (4,541 kg) under this heading, across 2 of its 5 tariff lines. The remaining 3 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 1,027 kg | BDT 896,673 |
| January 2026 | 1 | 270 kg | BDT 315,006 |
| February 2026 | 1 | 565 kg | BDT 679,472 |
| March 2026 | 1 | 1,329 kg | BDT 1,614,741 |
| April 2026 | 1 | 1,350 kg | BDT 726,149 |
The largest lines by assessable value in April 2026:
- 22041000 — Sparkling Wine — BDT 726,149
Bonded imports. A further BDT 24,680,165 (45,950 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 85.4% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.