Subheading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2202 10Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
Beverages, spirits and vinegar › Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 2008
- Customs duty
- 30%
- 3 tariff items
- GST now
- 40%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 2202 10 10 | Aerated waters | 30% | 40% | litres |
| 2202 10 20 | Lemonade | 30% | 40% | litres |
| 2202 10 90 | Other | 30% | 40% | litres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 40%.
- Until 21 September 2025 28%.
- Change: Up.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 1 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 40% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 40% | 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 |
|---|---|---|---|
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 | 0.15% | — |
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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2202 10, and China's below.
China: the same goods (2202 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2202 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 |
|---|---|---|---|---|---|---|
| 2202.10.00.10 | Waters, flavoured, with added sugar or other sweetening matter, containing endangered flora or fauna components含濒危动植物成分的加味、加糖或其他甜物质的水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFRS |
| 2202.10.00.90 | Other waters, flavoured, with added sugar or other sweetening matter其他加味、加糖或其他甜物质的水 | 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
2202.10.00Waters, flavoured, or containing added sugar or other sweetening matter
2202.10.00.10Waters, flavoured, with added sugar or other sweetening matter, containing endangered flora or fauna components含濒危动植物成分的加味、加糖或其他甜物质的水
Including mineral waters and aerated waters包括矿泉水及汽水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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 (flavoured, with added sugar or other sweetening matter)加工方法(加味、加糖或其他甜物质)
- 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
- 0%
- 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
- 2%
- 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%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 2202100010101Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (carbonated beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(碳酸饮料)
- 2202100010102Waters, incl. mineral waters and aerated waters, containing endangered animal or plant components, with added flavouring, sugar or other sweetening matter (ready-to-drink vegetable or fruit juice beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(可直接饮用的蔬菜果汁类饮料)
- 2202100010103Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (milk-containing beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(含乳饮料)
- 2202100010104Waters, incl. mineral waters and aerated waters, with added flavouring, sugar or other sweetening matter, containing endangered flora or fauna components (vegetable protein beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物蛋白饮料)
- 2202100010105Waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter, containing endangered flora or fauna components (tea beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(茶饮料)
- 2202100010106Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (sports drinks)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(运动饮料)
- 2202100010107Waters, flavoured, with added sugar or other sweetening matter, containing endangered species ingredients (incl. mineral waters and aerated waters) (other soft drinks)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(其他软饮料)
- 2202100010108Waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter, containing endangered species ingredients (with health food approval number)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(具有保健食品批准文号)
- 2202100010109Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (plant-based beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物饮料)
- 2202100010110Waters, flavoured, with added sugar or other sweetening matter, containing endangered species ingredients (incl. mineral waters and aerated waters) (lactic acid bacteria beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(乳酸菌饮料)
2202.10.00.90Other waters, flavoured, with added sugar or other sweetening matter其他加味、加糖或其他甜物质的水
Including mineral waters and aerated waters包括矿泉水及汽水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Processing method (flavoured, with added sugar or other sweetening matter)加工方法(加味、加糖或其他甜物质)
- 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
- 0%
- 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
- 2%
- 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%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 2202100090101Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (carbonated beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(碳酸饮料)
- 2202100090102Other waters, sweetened or flavoured (including mineral waters and aerated waters) (ready-to-drink vegetable and fruit juice beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(可直接饮用的蔬菜果汁类饮料)
- 2202100090103Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (milk-containing beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(含乳饮料)
- 2202100090104Other waters, flavoured, with added sugar or other sweetening matter (including mineral waters and aerated waters) (vegetable protein drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物蛋白饮料)
- 2202100090105Other waters, flavoured, with added sugar or other sweetening matter (including mineral waters and aerated waters) (tea beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(茶饮料)
- 2202100090106Other waters, sweetened or flavoured, and other non-alcoholic beverages (including mineral waters and aerated waters) (sports drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(运动饮料)
- 2202100090107Other waters, sweetened or flavoured (including mineral waters and aerated waters) (other soft drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(其他软饮料)
- 2202100090108Other waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter (with health food approval number)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(具有保健食品批准文号)
- 2202100090109Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (vegetable beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物饮料)
- 2202100090110Other waters, sweetened or flavoured (including mineral waters and aerated waters) (lactic acid bacteria beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(乳酸菌饮料)
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.