What is the import duty structure on imported bottled wine?
The basic duty on wines is 100% on CIF value. An additional duty of 75% (on CIF value + basic duty) is levied on wines priced less than US$25 per case. For US$25-US$40 per case wines, the additional duty is 50%. For premium wines priced at US$ 40 or more per case, the additional duty is 20%. On top of this heavy duty burden, imported wines are subject to label registration charges (the rates keep changing from state to state), state excise duties (the norms also vary from one state to another), and VAT or sales tax (again, the rates keep changing from state to state).
