Turkish Customs Tariff Schedule · GTİP code · HS 2202.99
2202.99.91.00.00: Other non-alcoholic beverages: 04.01 ila 04.04 pozisyonlarındaki ürünlerden elde edilen katı yağ oranı ağırlık itibariyle % 0,2 'den az olanlar
Other non-alcoholic beverages
✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 2202 Sular (mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmış veya aromalandırılmış) ve alkolsüz diğer içecekler (20.09 pozisyonundaki meyve, sert kabuklu meyve veya sebze suları hariç):
- Diğerleri:
- 2202.99 Diğerleri:
- Diğerleri :
- 2202.99.91.00.00 04.01 ila 04.04 pozisyonlarındaki ürünlerden elde edilen katı yağ oranı ağırlık itibariyle % 0,2 'den az olanlar
What you pay
Importing into Türkiye
Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.
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 financial liability (EMY) 51.23 EUR / 100 kg
- Applies to goods from
- all countries except Kosovo
- Legal act
- Karar 3350, Liste III–IV (EMY)
Import requirements 2
- Import controlDiğerleri · Tarım ve Orman Bakanlığı
- Applies to goods from
- all countries
- In force
- from 1 January 2026
- Legal act
- Tebliğ (Ürün Güvenliği ve Denetimi) 2026/5 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 03.04.2026, RG 28.07.2026
- Import controlDiğerleri · Sağlık Bakanlığı
- Applies to goods from
- all countries
- In force
- from 1 January 2026
- Legal act
- Tebliğ (Ürün Güvenliği ve Denetimi) 2026/20 (RG 31.12.2025, 33124 (4. Mükerrer))
Special consumption tax (ÖTV) in Türkiye
Goods in the lists of the ÖTV Law (No. 4760) pay special consumption tax once, at import or first sale, in addition to customs duty; it is part of the VAT base. The applied rate or amount is the one set by presidential decision; the description of the list row says which goods it covers.
List (III): alcoholic and soft drinks, tobacco products · 22.02
Official wording: Sular (mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmış veya aromalandırılmış) ve alkolsüz diğer içecekler (20.09 pozisyonundaki meyve ve sebze suları hariç) (Yalnız ambalajlanmış olanlar ve/veya toptan teslime konu edilenler) (Doğal mineralli doğal maden suyu ile üretilmiş, tatlandırılmış, aromalandırılmış meyveli gazlı içecekler; şalgam suyu; Türk Gıda Kodeksine göre çeşnili ve aromalı/aromalandırılmış içme sütleri, bebek ve devam sütleri sayılanlar ile 2202.10.00.00.11, 2202.10.00.00.12, 2202.10.00.00.13, 2202.91.00.00.00 hariç)
- Rate: 10% · KDV matrahını oluşturan unsurlar, ÖTV hariç (Kanun md. 11/3)
Law No. 4760, consolidated lists (mevzuat.gov.tr) and presidential decisions · 1 October 2026 · latest decision No. 11822 (Official Gazette 1 October 2026)
Preferential rates by country
Footnotes
- Şili Cumhuriyeti için AB'ye uygulanan gümrük vergisi ve ek mali yükümlülük uygulanır.
- " Sağlık Bakanlığınca Denetlenen Bazı Ürünlerin İthalat Denetimi Tebliği" kapsamında yalnız tıbbi amaçlı mamalar ve enteral beslenme ürünleri için Sağlık Bakanlığınca düzenlenen kontrol belgesinin ilgili gümrük idaresine ibraz edilmesi halinde ek mali yükümlülük sıfır olarak uygulanır.
- Arnavutluk Cumhuriyeti ve Gürcistan için gümrük vergisi ve ek mali yükümlülük sıfır olarak uygulanır.
- EFTA üyesi ülkelerden İsviçre Konfederasyonu ve Lihtenştayn Prensliği için, AB için geçerli olan ek mali yükümlülüğün %85'i uygulanır.
Same subheading in other tariffs
2202.99 Waters, including mineral waters and aerated waters: other, other
Türkiye lines: 2202.99
- 2202.99.11.00.00Ağırlık itibariyle % 2,8 veya daha fazla protein içeriğine sahip soya temelli içecekler
- 2202.99.15.00.00Ağırlık itibariyle % 2,8 'den az protein içeriğine sahip soya temelli içecekler; 8. Fasıldaki yenilen sert kabuklu meyveler, 10. Fasıldaki hububat veya 12. Fasıldaki tohumlar temelli içecekler
- 2202.99.19.00.0004.01 ila 04.04 Pozisyonlarındaki ürünleri veya: diğerleri
- 2202.99.91.00.0004.01 ila 04.04 pozisyonlarındaki ürünlerden elde edilen katı yağ oranı ağırlık itibariyle % 0,2 'den az olanlar
- 2202.99.95.00.0004.01 ila 04.04 pozisyonlarındaki ürünlerden elde edilen katı yağ oranı ağırlık itibariyle % 0,2 veya daha fazla fakat % 2 'den az olanlar
- 2202.99.99.00.0004.01 iIa 04.04 pozisyonlarındaki ürünlerden elde edilen katı yağ oranı ağırlık itibariyle % 2 veya daha fazla olanlar
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
The tariff classification of DONE Strawberry Prebiotic Protein Drink from Finland
- N345799 U.S. CBP
The tariff classification of Icee Freeze Pops from Serbia
- N343898 U.S. CBP
The tariff classification of Sugarcane Juice from Vietnam
- N343354 U.S. CBP
The tariff classification of Natural Nutraliment (NN) Thickened Water from Spain
- 600016090 HMRC
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
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
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
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
1. This chapter does not cover:
(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.
3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Additional notes
1. Subheading 22021000 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2. For the purposes of headings 2204 and 2205 and subheading 22060010:
(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.
3. For the purposes of subheading 22043010, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4. For the purposes of subheadings 220421, 220422 and 220429:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;
B.
(a) the presence in the products of subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 22042198, 22042298 and 22042998;
(b) the above rules do not apply to products of subheadings 22042123 and 22042233.
5. Subheadings 22042111 to 22042198, 22042222 to 22042298 and 22042922 to 22042998 shall be taken to include:
(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b) wine fortified for distillation, that is to say, a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c) liqueur wine, that is to say, a product:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
by freezing, or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
6. For the purposes of subheadings 220410, 220421, 220422 and 220429:
(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
7. For the purposes of subheadings 22043092 and 22043096, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9. For the purposes of subheading 22060010, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10. For the purposes of subheadings 22060031 and 22060039, the following are regarded as ‘sparkling’:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.
11. For the purposes of subheadings 22090011 and 22090019, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
12. Subheading 220720 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
13. For the purposes of subheadings 22029911 and 22029915, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6,25.
GTİP code 2202.99.91.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 2202.99 (waters, including mineral waters and aerated waters: other, other).
The statutory rate is 6.4%, and quantities are declared in Litre.
For the same subheading, the UK duty is 8%, the EU duty is 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%.
Türkiye imported goods of subheading 2202.99 worth US$147m in 2024; the largest supplier was the Netherlands.
Questions and answers
What is the Türkiye import duty for GTİP code 2202.99.91.00.00?
The statutory rate in the Turkish Customs Tariff Schedule is 6.4%; the supplementary unit is Litre. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does Türkiye import these goods from?
For subheading 2202.99 as a whole, the largest supplier in 2024 was the Netherlands (US$63m), followed by Switzerland.
Typical products
Everyday names, not part of the legal text.