Subheading · Chapter 22 · Heading 2201

2201.10

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

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2201 10 00 00 Mineral waters and aerated waters l
  2. Natural mineral waters l
  3. 2201 10 11 00 Not carbonated Freel
  4. 2201 10 19 00 Other Freel
  5. 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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

last 12 months£254.1m+13.5% · previous 12 months
Average import price£0.38 per kg
Jan 2024: £16mFeb 2024: £17mMar 2024: £19.4mApr 2024: £23.1mMay 2024: £18.1mJun 2024: £22.7mJul 2024: £24.3mAug 2024: £19.5mSept 2024: £16.5mOct 2024: £18.5mNov 2024: £15.8mDec 2024: £13.4mJan 2025: £14.1mFeb 2025: £16.2mMar 2025: £22.8mApr 2025: £20.1mMay 2025: £20.1mJun 2025: £20mJul 2025: £24.4mAug 2025: £22mSept 2025: £18.2mOct 2025: £20.2mNov 2025: £17.4mDec 2025: £15.1mJan 2026: £16.5mFeb 2026: £20mMar 2026: £24.2mApr 2026: £23.8mMay 2026: £25.4mJun 2026: £28.2mJul 2026: £24.5mAug 2026: £20.6m 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
France £155.2m 61.1% +15.2%
Italy £39.7m 15.6% -2.6%
Ireland £16.3m 6.4% +14.1%
Türkiye £9.4m 3.7% +69.1%
Romania £9.1m 3.6% +15.6%
Norway £7.7m 3% +16.1%
Fiji £3.8m 1.5% +2.4%
Poland £3.2m 1.3% -3.6%

Same subheading in other tariffs

World trade in 2024

2201.10 · US$4.2bn

Trade value (US$) no reported trade < US$366kUS$366k+US$8m+US$28m+> US$102m

Exports: 175
  1. France: US$1.6bn
  2. Italy: US$1.1bn
  3. Mexico: US$189m
  4. Belgium: US$135m
  5. Germany: US$102m
  6. Georgia: US$87m
  7. Lesotho: US$81m
  8. China: US$74m
  9. United States: US$71m
  10. Fiji: US$44m
  11. Spain: US$42m
  12. United Kingdom: US$42m
  13. Serbia: US$42m
  14. Norway: US$38m
  15. United Arab Emirates: US$35m
  16. Netherlands: US$33m
  17. Türkiye: US$28m
  18. Austria: US$27m
  19. Romania: US$26m
  20. Slovenia: US$24m
  21. Poland: US$24m
  22. Thailand: US$23m
  23. Indonesia: US$22m
  24. Denmark: US$22m
  25. Lithuania: US$20m
  26. Slovakia: US$19m
  27. New Zealand: US$17m
  28. Croatia: US$17m
  29. Armenia: US$16m
  30. Czechia: US$16m
  31. Tanzania: US$16m
  32. Portugal: US$15m
  33. Ireland: US$14m
  34. Greece: US$14m
  35. Luxembourg: US$13m
  36. Canada: US$13m
  37. Bahrain: US$11m
  38. Bulgaria: US$10m
  39. Malaysia: US$9m
  40. Australia: US$9m
  41. Hungary: US$8m
  42. Albania: US$8m
  43. Saudi Arabia: US$7m
  44. Japan: US$6m
  45. South Africa: US$6m
  46. Russia: US$6m
  47. Bosnia & Herzegovina: US$6m
  48. South Korea: US$5m
  49. Sweden: US$5m
  50. Guatemala: US$5m
  51. Ukraine: US$4m
  52. Brazil: US$4m
  53. Iceland: US$4m
  54. Egypt: US$4m
  55. Latvia: US$3m
  56. Estonia: US$3m
  57. Uganda: US$2m
  58. Lebanon: US$2m
  59. Taiwan: US$2m
  60. Kyrgyzstan: US$2m

Top exporters

RankCountryValueShare
1 France US$1.6bn 37.6%
2 Italy US$1.1bn 25.4%
3 Mexico US$189m 4.5%
4 Belgium US$135m 3.2%
5 Germany US$102m 2.4%
6 Georgia US$87m 2.1%
7 Lesotho US$81m 1.9%
8 China US$74m 1.8%
9 United States US$71m 1.7%
10 Fiji US$44m 1%

Top importers

RankCountryValueShare
1 United States US$843m 20%
2 Germany US$344m 8.2%
3 Belgium US$321m 7.6%
4 France US$296m 7%
5 United Kingdom US$279m 6.6%
6 Switzerland US$172m 4.1%
7 Netherlands US$163m 3.9%
8 United Arab Emirates US$146m 3.5%
9 China US$146m 3.5%
10 Japan 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 countryMFN dutylines from – todata year
Afghanistan 20% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 70% 2023 · HS 2017
Anguilla 10% 5% – 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 15%* 14% – 16% 2023
Aruba 19%* 2021 · HS 2012
Australia 0% 2023
Azerbaijan 60%* 2023 · HS 2017
Bahamas 100% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 27%* 24% – 28% 2021 · HS 2017
Belize 100% 2023
Benin 35% 2023
Bermuda 15% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 37%* 2022
Botswana 0% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 35% 2023
Burundi 35% 2023
Cambodia 25% 15% – 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 35% 2023 · HS 2017
Cayman Islands 25% 22% – 27% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 35% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 78% 20% – 135% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 32% 2023
Gabon 30% 2023
Gambia 35% 2023
Georgia 3% 0% – 12% 2022 · HS 2017
Ghana 35% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 35% 2023
Guinea-Bissau 35% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 20% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 3% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 27%* 24% – 28% 2021 · HS 2017
Laos 40% 2023 · HS 2017
Lebanon 25% 2020 · HS 2017
Lesotho 0% 2023
Liberia 35% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 15% 2023
Mali 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 15% 2023
Mexico 20% 2023 · HS 2017
Micronesia 15% 4% – 25% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 0% 2023
Nauru 0% 2021 · HS 2017
Nepal 40% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 30% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 25% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 166%* 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 27%* 24% – 28% 2021 · HS 2017
Rwanda 35% 2023
Samoa 140%* 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 8.3% 5% – 15% 2023
Senegal 35% 2023
Seychelles 116%* 2023
Sierra Leone 35% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 89% 20% – 100% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 2.3%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 60% 2023
Thailand 12%* 2023
Togo 35% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0.6%* 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 169%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 35% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25%* 2023
Zimbabwe 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

HSCode
20172201.10unchanged
20122201.10unchanged
20072201.10unchanged
20022201.10unchanged
19962201.10unchanged
19922201.10unchanged

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.

  • N285726 U.S. CBP 24 May 2017 · 2201.10.00.00

    The tariff classification of hydrogen-infused water from Japan and bottled mineral water from France

  • N283341 U.S. CBP 14 March 2017 · 2201.10.00.00

    The tariff classification of mineral water from Poland

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

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.

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Typical products

Everyday names, not part of the legal text.