Subheading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2201 10Mineral waters and aerated waters
Beverages, spirits and vinegar › Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
- Customs duty
- 30%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2201 10 10 | Mineral waters | 30% | 0% or 5% | litres |
| 2201 10 20 | Aerated waters | 30% | 0% or 5% | litres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 103 | Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 104 | Non-alcoholic Toddy, Neera including date and palm neera | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 146 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 12% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | — | — |
| 220101 | Bottled Water | 0.15% | — |
| 220199 | Others | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2201 10, and China's below.
China: the same goods (2201 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2201 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2201.10.10.00 | Mineral waters, unsweetened and unflavoured未加糖及未加味的矿泉水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABRS |
| 2201.10.20.00 | Waters, not containing added sugar or other sweetening matter nor flavoured未加糖及未加味的汽水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
2201.10.10Mineral waters, not flavoured, nor containing added sugar or other sweetening matter
2201.10.10.00Mineral waters, unsweetened and unflavoured未加糖及未加味的矿泉水
Including natural or artificial mineral waters包括天然或人造矿泉水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Production date生产日期
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 2201101000999Mineral waters, not sweetened or flavoured (incl. natural or artificial mineral waters) (natural mineral water)未加糖及未加味的矿泉水(包括天然或人造矿泉水)(天然矿泉水)
2201.10.20Waters, not flavoured, nor containing added sugar or other sweetening matter
2201.10.20.00Waters, not containing added sugar or other sweetening matter nor flavoured未加糖及未加味的汽水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Production date生产日期
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 2201102000101Aerated waters, not containing added sugar or other sweetening matter nor flavoured未加糖及未加味的汽水(碳酸饮料)
- 2201102000102Waters, not containing added sugar or other sweetening matter nor flavoured (drinking water (e.g. mineral water, purified water))未加糖及未加味的汽水(饮用水(如矿泉水、纯净水等))
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.