EU Combined Nomenclature · CN code · HS 2202.99

2202 99 91

2202 99 91: Other non-alcoholic beverages: Less than 0,2 %

Other non-alcoholic beverages

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Other:
  3. 2202 99 Other:
  4. Other, containing by weight of fat obtained from the products of headings 0401 to 0404:
  5. 2202 99 91 Less than 0,2 %

What you pay

Importing into EU

Customs duty 6,4 + 13,7 €/100 kg/net standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 6

  • Import controlVeterinary control
    Applies to goods from
    all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlVeterinary control
    Applies to goods from
    Faroe Islands, Greenland
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlEntry into free circulation (restriction - feed and food)
    Applies to goods from
    Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 5 more
    Legal act
    Regulation 0256/24
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
    • Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

2202 99 91 10Fruit juice or vegetable juice diluted with water or aerated
2202 99 91 90Other

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 20%
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 5% 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 5% / 18% reduced rate
  • Ireland 23%
  • Italy 22%
  • Latvia 12% reduced rate
  • Lithuania 5% reduced rate
  • Luxembourg 3% reduced rate
  • Malta 0% reduced rate
  • Netherlands 9% reduced rate
  • Poland 5% reduced rate
  • Portugal 6% reduced rate
  • Romania 21%
  • Slovakia 19% reduced rate
  • Slovenia 9.5% reduced rate
  • Spain 21%
  • Sweden 6% reduced rate

TEDB · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6,4 + 13,7 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra agreement Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
European Economic Area - Iceland Iceland Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Ukraine agreement Ukraine Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

2.9 % + 13.7 EUR / 100 kg
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

0 % + 13.7 EUR / 100 kg
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.6 % + 11.98 EUR / 100 kg
EU–Algeria agreement Algeria 0 % + 13.7 EUR / 100 kg
EU–Faroe Islands agreement Faroe Islands 0 % + 13.7 EUR / 100 kg
EU–Lebanon agreement Lebanon 0 % + 13.7 EUR / 100 kg
EU–Norway agreement Norway 0 % + 13.28 EUR / 100 kg
EU–New Zealand agreement New Zealand 4 % + 8.56 EUR / 100 kg
EU–Syria agreement Syria 0 % + 13.7 EUR / 100 kg
EU–Tunisia agreement Tunisia 0 % + 13.7 EUR / 100 kg
EU–Türkiye customs union Türkiye 0 % + 13.7 EUR / 100 kg
EU–South Africa agreement South Africa 0 % + 13.7 EUR / 100 kg

EU: imports by month · HS 2202.99

last 12 months€416m-3.6% · previous 12 months
Average import price€1.27 per kg
Preferential rate62%
Jan 2024: €25.9mFeb 2024: €27.1mMar 2024: €33mApr 2024: €34.6mMay 2024: €39.1mJun 2024: €39.2mJul 2024: €43.5mAug 2024: €38.5mSept 2024: €37.6mOct 2024: €37mNov 2024: €33.8mDec 2024: €33.6mJan 2025: €31.6mFeb 2025: €29mMar 2025: €33.4mApr 2025: €35.5mMay 2025: €41.5mJun 2025: €38.1mJul 2025: €45.6mAug 2025: €35mSept 2025: €36.4mOct 2025: €36.8mNov 2025: €30.8mDec 2025: €27.6mJan 2026: €29.7mFeb 2026: €28mMar 2026: €34.7mApr 2026: €33.8mMay 2026: €35.4mJun 2026: €42.5mJul 2026: €42.6mAug 2026: €37.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €75.5m 18.1% -3.1%
Switzerland €73.8m 17.7% -0.4%
South Korea €38.1m 9.2% -9.1%
China €37.8m 9.1% +10.8%
Thailand €26.4m 6.4% -0.6%
Taiwan €23.9m 5.8% -17.2%
Vietnam €21.9m 5.3% -3.8%
Türkiye €17.2m 4.1% +7.3%

Same subheading in other tariffs

2202.99 Waters, including mineral waters and aerated waters: other, other

EU lines: 2202.99

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.

  • N348841 U.S. CBP 21 May 2025 · 2202.99.91.20

    The tariff classification of DONE Strawberry Prebiotic Protein Drink from Finland

  • N345799 U.S. CBP 28 February 2025 · 2202.99.91.20

    The tariff classification of Icee Freeze Pops from Serbia

  • N343898 U.S. CBP 26 November 2024 · 2202.99.91.20

    The tariff classification of Sugarcane Juice from Vietnam

  • N343354 U.S. CBP 15 November 2024 · 2202.99.91.20

    The tariff classification of Natural Nutraliment (NN) Thickened Water from Spain

  • 600016090 HMRC 17 August 2026 – 16 August 2029 · 2202 99 19 19

    One litre of tropical juice made from squeezed and pressed juice. This is for immediate consumption. Ingredients: Apple Juice (Apple Juice, Ascorbic Acid), Orange Juice, Mango Purée, Pineapple Juice, Banana Purée (Banana Purée, Citric Acid, Ascorbic Acid), Passion Fruit Juice, Pineapple Puree.

  • 600015058 HMRC 10 March 2026 – 9 March 2029 · 2202 99 19 99

    A ready-to-drink aloe vera drink with no added sugar. Ingredients include water, aloe vera juice, aloe vera gel, calcium lactate, flavouring, citric acid, sodium citrate and sucralose. Packaged in a 500ml plastic bottle.

  • 600015059 HMRC 10 March 2026 – 9 March 2029 · 2202 99 19 99

    A ready-to-drinks apple cider vinegar beverage with no added sugar. Ingredients include water, apple cider vinegar, apple juice, vitamins and flavouring. Packaged in 500ml retail plastic bottles.

  • 600015060 HMRC 10 March 2026 – 9 March 2029 · 2202 99 19 99

    A ready-to-drink kombucha lemon and ginger beverage with no added sugar. Ingredients include water, ginger juice, apple cider vinegar, acidity regulators, flavourings, black tea extract, sweeteners and lactobacillus. Packaged in 500ml retail plastic bottles.

67 rulings in total for this code

Legal notes

Notes
Additional notes

Chapter notes: Chapter 22 →

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.

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 or vegetable juices of heading 2009

The expression ‘non-alcoholic beverages’ is defined in note 3 to this chapter.

Non-alcoholic beverages of this heading are liquids directly suitable and intended for human consumption by drinking regardless of the quantity in which they are absorbed, or the special purposes for which various kinds of liquids may be consumed, in so far as they are not included in any other more specific heading. Purely subjective, variable factors such as the manner in which such beverages are taken or the purpose for which they are consumed, e.g. to quench thirst or to improve health, are not relevant for their classification (see the judgment of the Court of Justice of the European Union in case 114/80).

This heading includes, interalia, liquid, ready-to-drink nutrition for infants.

2202 99 · Other

These subheadings do not include liquid food preparations consisting predominantly of fats and oils of Chapter 15 (generally heading 2106 or Chapter 15). (See also the Harmonised System Classification Opinion 2106.90/42).

2202 99 91 to 2202 99 99 · Other, containing by weight of fat obtained from the products of headings 0401 to 0404

These subheadings include the liquid product known commercially as ‘filled milk’, provided that it is a beverage ready for consumption. ‘Filled milk’ is a product with a basis of skimmed milk or powdered skimmed milk to which are added refined vegetable fats or oils in a quantity almost identical to the quantity of natural fat extracted from the initial whole milk. This beverage is classified in the subdivisions of these subheadings according to its milkfat content.

See the explanatory note to subheading 2202 99 19.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Less than 0,2 % 6,4 + 13,7 €/100 kg/net l
2025 unchanged 6,4 + 13,7 €/100 kg/net l
2024 unchanged 6,4 + 13,7 €/100 kg/net l
2023 unchanged 6,4 + 13,7 €/100 kg/net l
2022 unchanged 6,4 + 13,7 €/100 kg/net l
2021 unchanged 6,4 + 13,7 €/100 kg/net l
2020 unchanged 6,4 + 13,7 €/100 kg/net l
2019 Less than 0,2 % 6,4 + 13,7 €/100 kg/net l

Code history

Since 2017; before, these goods were classified under 2202 90 91.

CN code 2202 99 91 is a line of the EU Combined Nomenclature under HS subheading 2202.99 (waters, including mineral waters and aerated waters: other, other).

The third-country duty is a specific or compound duty: 6,4 + 13,7 €/100 kg/net.

119 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6,4 + 13,7 €/100 kg/net.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of other non-alcoholic beverages (HS 2202.99) into the EU came to €416m between September 2025 and August 2026 (down 4% on the year before); United Kingdom supplied 18%, followed by Switzerland.

For the same subheading, the UK duty is 8%, the Türkiye duty is 5.4%–9.6%, the US duty is 17%–17.5%, the Canada duty is 7.5%–11%, 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 9.6%–13.4%, the Taiwan duty is 10%–20%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 5%–50% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2202.99 worth US$5bn in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 2nd with US$65m.

Questions and answers

What is the EU import duty for CN code 2202 99 91?

The third-country duty in the EU Combined Nomenclature is 6,4 + 13,7 €/100 kg/net; the supplementary unit is l. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2202 99 91?

149 countries have a preferential rate on this line, 119 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 2202 99 91?

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 2202.99 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$448m), followed by the United Kingdom.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.