Heading · Chapter 22 · Section IV, Prepared foodstuffs
HS 2202Waters, 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 2008
Beverages, spirits and vinegar
- Customs duty
- 30%
- 8 tariff items
- GST now
- 40%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 4.2% to 5%
- On Indian goods
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 30% | 40% | litres |
| 2202 91 00 | Non alcoholic beer | 30% | 40% | litres |
| 2202 99 | Other | 30% | 5% | litres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 11 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 40%.
- Until 21 September 2025 28%.
- Change: Up.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 4 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 40% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 40% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 11 tariff items
China: the same goods (2202)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 4 expired under 2202. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2202.10.00.10 | Waters, flavoured, with added sugar or other sweetening matter, containing endangered flora or fauna components含濒危动植物成分的加味、加糖或其他甜物质的水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFRS |
| 2202.10.00.90 | Other waters, flavoured, with added sugar or other sweetening matter其他加味、加糖或其他甜物质的水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2202.91.00.11 | Non-alcoholic beer, in bulk, containing endangered animal or plant components含濒危动植物成份散装无醇啤酒 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFRS |
| 2202.91.00.19 | Other non-alcoholic beer, bulk其他散装无醇啤酒 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2202.91.00.91 | Non-alcoholic beer, otherwise packed, containing endangered flora or fauna ingredients含濒危动植物成份其他包装无醇啤酒 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFRS |
| 2202.91.00.99 | Other non-alcoholic beer, packaged其他包装无醇啤酒 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2202.99.00.11 | Other non-alcoholic beverages, bulk, containing endangered animal or plant components其他含濒危动植物成份散装无酒精饮料 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFRS |
| 2202.99.00.19 | Other non-alcoholic beverages, in bulk其他散装无酒精饮料 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2202.99.00.91 | Other non-alcoholic beverages, in other packings, containing endangered animal or plant ingredients其他含濒危动植物成份其他包装无酒精饮料 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFRS |
| 2202.99.00.99 | Other non-alcoholic beverages, put up in packages其他包装无酒精饮料 | 4.2%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.