Subheading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2201 90Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: other

Beverages, spirits and vinegar

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

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
2201 90 10	Ice and snow	30%	5%	litres
2201 90 90	Other	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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 90, and China's below.

China: the same goods (2201 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 2201 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
2201.90.11.00	Packaged natural water已包装的天然水	5%MFN rate (no APTA concession on this line)	5%	13%	0%	ABRS
2201.90.19.00	Other natural waters其他天然水	5%MFN rate (no APTA concession on this line)	5%	13%	0%	None
2201.90.90.00	Other waters, ice and snow其他水、冰及雪	5%MFN rate (no APTA concession on this line)	5%	13%	0%	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

2201.90.10

2201.90.10.00Natural waters (not flavoured, nor containing added sugar or other sweetening matter)天然水(未加味、加糖或其他甜物质 )Expired

Not flavoured, nor containing added sugar or other sweetening matter未加味、加糖或其他甜物质

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

2201.90.11Natural waters, not flavoured, nor containing added sugar or other sweetening matter, put up in packings

2201.90.11.00Packaged natural water已包装的天然水

Not flavoured, nor containing added sugar or other sweetening matter未加味、加糖或其他甜物质

Unit: kL / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 30%
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.Processing method (not containing added sugar or other sweetening matter nor flavoured)加工方法(未加糖或其他甜物质及未加味)
3.Origin (natural)来源(天然)
4.Packing specifications包装规格
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Production date生产日期
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2201901100999Natural waters, put up in packings (not flavoured, nor containing added sugar or other sweetening matter)已包装的天然水(未加味、加糖或其他甜物质)

2201.90.19Natural waters, not flavoured or sweetened; ice and snow, not packaged

2201.90.19.00Other natural waters其他天然水

Not flavoured, nor containing added sugar or other sweetening matter未加味、加糖或其他甜物质

Unit: kL / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 30%
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

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Processing method (not containing added sugar or other sweetening matter nor flavoured)加工方法(未加糖或其他甜物质及未加味)
3.Origin (natural)来源(天然)
4.Packing specifications包装规格
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Production date生产日期
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2201901900999Other natural waters (not flavoured, nor containing added sugar or other sweetening matter)其他天然水(未加味、加糖或其他甜物质)

2201.90.90Other waters, not flavoured or containing added sugar or other sweetening matter; ice and snow, n.e.s.

2201.90.90.00Other waters, ice and snow其他水、冰及雪

Not flavoured, nor containing added sugar or other sweetening matter未加味、加糖或其他甜物质

Unit: kL / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 30%
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.Processing method (not containing added sugar or other sweetening matter nor flavoured)加工方法(未加糖或其他甜物质及未加味)
3.Packing specifications包装规格
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Production date生产日期
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2201909000101Other waters, ice and snow (not flavored, not containing added sugar or other sweetening matter) (drinking water (e.g. mineral water, purified water))其他水、冰及雪(未加味、加糖或其他甜物质)(饮用水(如矿泉水、纯净水等))
2201909000102Other water, ice and snow (not flavoured, not containing added sugar or other sweetening matter) (edible ice)其他水、冰及雪(未加味、加糖或其他甜物质)(食用冰)
2201909000103Other waters, ice and snow, not containing added flavouring or colouring, nor containing added sugar or other sweetening matter (other frozen beverages)其他水、冰及雪(未加味、加糖或其他甜物质)(其他冷冻饮品)
2201909000104Other water, ice and snow (not flavoured, not containing added sugar or other sweetening matter) (other unlisted beverages, frozen drinks, coffee, jelly)其他水、冰及雪(未加味、加糖或其他甜物质)(未列出的其他饮料、冷冻饮品、咖啡、果冻)
2201909000301Other water, ice and snow (not flavoured, not sweetened) (chemicals declared for industrial use only, not for food additives, no quarantine required)其他水、冰及雪(未加味、加糖或其他甜物质)(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)

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

Previous2201 10Mineral waters and aerated waters One level up2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Next2202 10Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

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.