2201 90 00 · Other
This subheading includes the products referred to in the HS Explanatory Note to heading 2201, paragraphs (A) and (D).
This subheading also covers water vapour and natural water, filtered, sterilised, purified or softened.
EU Combined Nomenclature · CN code · HS 2201.90
2201 90 00
2201 90 00: Waters, including natural or artificial mineral waters: other
Ice, snow and other waters
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
- 2201 90 00 Other
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 2
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
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 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 13% reduced rate -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
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
EU: imports by month · HS 2201.90
last 12 months€35.1m-3.4% · previous 12 months
Average import price€0.02 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €13.7m | 38.9% | +3.1% |
 United States | €6.7m | 19% | -22.5% |
 United Kingdom | €5.1m | 14.4% | -8.8% |
 Norway | €3.3m | 9.5% | +12.5% |
 China | €1.4m | 4.1% | -20.6% |
 Iceland | €1.2m | 3.5% | +60.1% |
 Switzerland | €959k | 2.7% | -15.5% |
 Canada | €466k | 1.3% | +597.7% |
Same subheading in other tariffs
2201.90 Waters, including natural or artificial mineral waters: other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada 6.5% Third-country duty 1 tariff line 
Mexico 10% – 20% Third-country duty 3 tariff lines · average 13.3% 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 1 tariff line 
Peru 6% Third-country duty 3 tariff lines 
New Zealand 5% Third-country duty 4 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 7 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines 
North Macedonia 50% Third-country duty 1 tariff line 
Nigeria 35% Third-country duty 1 tariff line Binding rulings for similar goods
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.
- N285726 U.S. CBP
The tariff classification of hydrogen-infused water from Japan and bottled mineral water from France
- N280224 U.S. CBP
The tariff classification of Blocks of Glacier Ice from Greenland.
- 600015563 HMRC
A water and mineral solution. This is added to purified water. To be used with a water mineralizer system. Available in 1L and 5L.
Legal notes
CN Explanatory Notes
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.
General notes to the chapter
BEVERAGES, SPIRITS AND VINEGAR
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
This line in earlier years
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 | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
CN code 2201 90 00 is a line of the EU Combined Nomenclature under HS subheading 2201.90 (waters, including natural or artificial mineral waters: other).
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of ice, snow and other waters (HS 2201.90) into the EU came to €35.1m between September 2025 and August 2026 (down 3% on the year before); Türkiye supplied 39%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 6.5%, the Mexico duty is 10%–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 free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 50% and the Nigeria duty is 35%.
EU member states imported goods of subheading 2201.90 worth US$245m in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 3rd with US$7m.
Questions and answers
What is the EU import duty for CN code 2201 90 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 2201 90 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 2201.90 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$15m), followed by the United States.