Subheading · Chapter 22 · Heading 2201
2201.10: Mineral waters and aerated waters
Mineral and sparkling waters (unsweetened)
2201.10 is the HS subheading for mineral and sparkling waters (unsweetened), under heading 2201 in chapter 22.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2201 10 00 00 Mineral waters and aerated waters l
- Natural mineral waters l
- 2201 10 11 00 Not carbonated Freel
- 2201 10 19 00 Other Freel
- 2201 10 90 00 Other Freel
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £155.2m | 61.1% | +15.2% | |
| £39.7m | 15.6% | -2.6% | |
| £16.3m | 6.4% | +14.1% | |
| £9.4m | 3.7% | +69.1% | |
| £9.1m | 3.6% | +15.6% | |
| £7.7m | 3% | +16.1% | |
| £3.8m | 1.5% | +2.4% | |
| £3.2m | 1.3% | -3.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$366kUS$366k+US$8m+US$28m+> US$102m
Exports: 175
- France: US$1.6bn
- Italy: US$1.1bn
- Mexico: US$189m
- Belgium: US$135m
- Germany: US$102m
- Georgia: US$87m
- Lesotho: US$81m
- China: US$74m
- United States: US$71m
- Fiji: US$44m
- Spain: US$42m
- United Kingdom: US$42m
- Serbia: US$42m
- Norway: US$38m
- United Arab Emirates: US$35m
- Netherlands: US$33m
- Türkiye: US$28m
- Austria: US$27m
- Romania: US$26m
- Slovenia: US$24m
- Poland: US$24m
- Thailand: US$23m
- Indonesia: US$22m
- Denmark: US$22m
- Lithuania: US$20m
- Slovakia: US$19m
- New Zealand: US$17m
- Croatia: US$17m
- Armenia: US$16m
- Czechia: US$16m
- Tanzania: US$16m
- Portugal: US$15m
- Ireland: US$14m
- Greece: US$14m
- Luxembourg: US$13m
- Canada: US$13m
- Bahrain: US$11m
- Bulgaria: US$10m
- Malaysia: US$9m
- Australia: US$9m
- Hungary: US$8m
- Albania: US$8m
- Saudi Arabia: US$7m
- Japan: US$6m
- South Africa: US$6m
- Russia: US$6m
- Bosnia & Herzegovina: US$6m
- South Korea: US$5m
- Sweden: US$5m
- Guatemala: US$5m
- Ukraine: US$4m
- Brazil: US$4m
- Iceland: US$4m
- Egypt: US$4m
- Latvia: US$3m
- Estonia: US$3m
- Uganda: US$2m
- Lebanon: US$2m
- Taiwan: US$2m
- Kyrgyzstan: US$2m
Trade value (US$) no reported trade < US$1mUS$1m+US$9m+US$30m+> US$163m
Imports: 221
- United States: US$843m
- Germany: US$344m
- Belgium: US$321m
- France: US$296m
- United Kingdom: US$279m
- Switzerland: US$172m
- Netherlands: US$163m
- United Arab Emirates: US$146m
- China: US$146m
- Japan: US$89m
- South Africa: US$84m
- South Korea: US$68m
- Kuwait: US$68m
- Canada: US$63m
- Saudi Arabia: US$46m
- Spain: US$42m
- Hong Kong SAR China: US$42m
- Taiwan: US$35m
- Australia: US$35m
- Kazakhstan: US$34m
- Luxembourg: US$32m
- Czechia: US$30m
- Russia: US$30m
- Singapore: US$30m
- Ireland: US$29m
- Ukraine: US$25m
- Croatia: US$23m
- Mexico: US$23m
- Austria: US$23m
- Israel: US$21m
- Slovakia: US$21m
- Thailand: US$21m
- Bosnia & Herzegovina: US$21m
- Latvia: US$19m
- Cyprus: US$19m
- Philippines: US$18m
- Greece: US$17m
- Romania: US$16m
- Sweden: US$16m
- Montenegro: US$16m
- Qatar: US$15m
- Moldova: US$15m
- North Macedonia: US$15m
- Poland: US$15m
- Macao SAR China: US$13m
- Lithuania: US$13m
- Panama: US$13m
- Italy: US$12m
- Estonia: US$12m
- Portugal: US$11m
- Malta: US$11m
- Uzbekistan: US$10m
- Slovenia: US$9m
- Denmark: US$9m
- Serbia: US$9m
- Cambodia: US$9m
- Bulgaria: US$8m
- Dominican Republic: US$8m
- Hungary: US$8m
- Malaysia: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.6bn | 37.6% | |
| 2 | US$1.1bn | 25.4% | |
| 3 | US$189m | 4.5% | |
| 4 | US$135m | 3.2% | |
| 5 | US$102m | 2.4% | |
| 6 | US$87m | 2.1% | |
| 7 | US$81m | 1.9% | |
| 8 | US$74m | 1.8% | |
| 9 | US$71m | 1.7% | |
| 10 | US$44m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$843m | 20% | |
| 2 | US$344m | 8.2% | |
| 3 | US$321m | 7.6% | |
| 4 | US$296m | 7% | |
| 5 | US$279m | 6.6% | |
| 6 | US$172m | 4.1% | |
| 7 | US$163m | 3.9% | |
| 8 | US$146m | 3.5% | |
| 9 | US$146m | 3.5% | |
| 10 | US$89m | 2.1% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 20%median duty
- 26number of duty-free countries (MFN)
- 169%highest: Uzbekistan, Papua New Guinea, Samoa
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 20% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 30% | 2023 | ||
| 70% | 2023 · HS 2017 | ||
| 10% | 5% – 15% | 2021 · HS 2017 | |
| 20% | 2021 · HS 2007 | ||
| 20% | 2023 · HS 2017 | ||
| 15%* | 14% – 16% | 2023 | |
| 19%* | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 60%* | 2023 · HS 2017 | ||
| 100% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 27%* | 24% – 28% | 2021 · HS 2017 | |
| 100% | 2023 | ||
| 35% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 37%* | 2022 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 35% | 2023 | ||
| 35% | 2023 | ||
| 25% | 15% – 35% | 2023 · HS 2017 | |
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 25% | 22% – 27% | 2021 · HS 2002 | |
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 78% | 20% – 135% | 2023 · HS 2017 | |
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 32% | 2023 | ||
| 30% | 2023 | ||
| 35% | 2023 | ||
| 3% | 0% – 12% | 2022 · HS 2017 | |
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 35% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 27%* | 24% – 28% | 2021 · HS 2017 | |
| 40% | 2023 · HS 2017 | ||
| 25% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 3.7%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 35% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 4% – 25% | 2021 · HS 2017 | |
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 35% | 2023 | ||
| 35% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 166%* | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 27%* | 24% – 28% | 2021 · HS 2017 | |
| 35% | 2023 | ||
| 140%* | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 8.3% | 5% – 15% | 2023 | |
| 35% | 2023 | ||
| 116%* | 2023 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 89% | 20% – 100% | 2023 | |
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 2.3%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 60% | 2023 | ||
| 12%* | 2023 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 60% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0.6%* | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 169%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 35% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25%* | 2023 | ||
| 0.9% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 11101 Waters, including natural/artificial mineral waters & aerated waters, not containing added sugar/other sweetening matter nor flavoured; ice & snow.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 24410 Bottled waters, not sweetened or flavoured
- ISIC Rev. 4 activity
- 1104 Manufacture of soft drinks; production of mineral waters and other bottled waters
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2201.10 | unchanged |
| 2012 | 2201.10 | unchanged |
| 2007 | 2201.10 | unchanged |
| 2002 | 2201.10 | unchanged |
| 1996 | 2201.10 | unchanged |
| 1992 | 2201.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 2201.10 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 2201.10 covers 3 tariff lines and the duty is duty-free.
171 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of mineral and sparkling waters (unsweetened) into the UK came to £254.1m between September 2025 and August 2026 (up 14% on the year before); France supplied 61%, followed by Italy.
In 2024, countries exported mineral and sparkling waters (unsweetened) worth US$4.2bn (+6.8% year on year).
The largest exporter was France (US$1.6bn), followed by Italy.
Products classified here
Questions and answers
What is the HS code for mineral waters and aerated waters?
Mineral waters and aerated waters fall under HS subheading 2201.10, part of heading 2201, in section IV of the Harmonized System.
What is the import duty on mineral waters and aerated waters in the UK?
Under the UK Global Tariff, imports under 2201.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on mineral waters and aerated waters in the EU?
Under the EU Combined Nomenclature, imports under 2201.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most mineral waters and aerated waters?
France, with US$1.6bn in 2024 (37.6% of world exports).
Which countries can export mineral and sparkling waters (unsweetened) to the UK duty-free?
171 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on mineral and sparkling waters (unsweetened)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import mineral and sparkling waters (unsweetened) from?
In the 12 months to August 2026, the largest suppliers were France (61%), Italy (16%) and Ireland (6%), out of total imports of £254.1m.
Typical products
Everyday names, not part of the legal text.