EU Combined Nomenclature · CN code · HS 2201.10
Mineral and sparkling waters (unsweetened)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 19% 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 18% 
Netherlands 9% reduced rate 
Poland 8% reduced rate 
Portugal 6% / 13% reduced rate 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €22.8m | 27.7% | +31% |
 Georgia | €15.6m | 18.9% | +6.8% |
 Türkiye | €14.8m | 17.9% | -4.3% |
 Norway | €7.6m | 9.2% | -1.6% |
 Bosnia & Herzegovina | €5.7m | 6.9% | +4.8% |
 Serbia | €3.7m | 4.5% | +30.7% |
 Albania | €2.8m | 3.5% | +30.5% |
 Fiji | €2.3m | 2.8% | -10.4% |
2201.10 Mineral waters and aerated waters
UK Free Third-country duty 3 tariff lines Türkiye Free Third-country duty 3 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 20% Third-country duty 2 tariff lines 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 3 tariff lines 
New Zealand 5% Third-country duty 2 tariff lines 
Japan 3% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 9 tariff lines 
Switzerland specific or compound duty Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia 30% Third-country duty 3 tariff lines 
Nigeria 35% Third-country duty 2 tariff lines Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
These subheadings cover the products referred to in the HS Explanatory Note to heading 2201, paragraphs (B) and (C).
These subheadings do not include natural mineral water in aerosol containers for use in the care of the skin (heading 3304)
General
Where a distinction is made in this chapter between products in containers holding 2 litres or less and those holding more than 2 litres, the quantity to be taken into consideration is the volume of liquid contained in the containers and not the capacity of the containers.
This chapter covers — in so far as they are not medicaments — tonic preparations which, even though they are taken in small quantities, for example, by the spoonful, are suitable for direct consumption as beverages. Non-alcoholic tonic preparations which require dilution before consumption do not fall in Chapter 22 (generally, heading 2106).
Additional note 2(b)
The potential alcoholic strength by volume is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 litres of the product in question by a factor of 0,6.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | l |
| 2025 | unchanged | Free | l |
| 2024 | unchanged | Free | l |
| 2023 | unchanged | Free | l |
| 2022 | unchanged | Free | l |
| 2021 | unchanged | Free | l |
| 2020 | unchanged | Free | l |
| 2019 | Other | Free | l |
In the EU Combined Nomenclature, 2201 10 90 is one of 3 lines under subheading 2201.10, mineral waters and aerated waters.
The third-country duty is free, and quantities are declared in l.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported mineral and sparkling waters (unsweetened) (HS 2201.10) worth €82.2m (up 11% on the year before), at an average of €0.36 per kg; United Kingdom supplied 28%, followed by Georgia.
For the same subheading, the UK duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3%, the Taiwan duty is 5%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 30% and the Nigeria duty is 35%.
EU member states imported goods of subheading 2201.10 worth US$2bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$16m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2201.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$16m), followed by Georgia.
Everyday names, not part of the legal text.