Tariff item · Chapter 22 · Section IV, Prepared foodstuffs
HS 2202 10 20Lemonade
Beverages, spirits and vinegar › 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 2008 › Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
- Customs duty
- 30%
- Tariff rate
- GST now
- 40%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- litres
- Duty in China
- 5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 40% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Mauritius CECPA | 0% | Mauritius |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 5% | South Korea |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 12% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 15% | Chile |
| India–EFTA TEPA52/2025-Customs | 18% | Norway |
| APTA | 21% | Bangladesh, China, South Korea, Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 21.43% | Switzerland, Iceland, Liechtenstein |
| India–UK CETA29/2026-Customs | 24% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Documents: FSSAI Import License (FSSAI).
"*In case of PGA facilitated bills I.E. which have Not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI Import license[911001]have been uploaded in (E-SANCHIT) before giving Out-Of-Charge(OOC)*Ensure compliance of general Notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction No.10/2022-Customs dtd 28-06-2022 wherein para 2.(i)on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) Regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . Per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single Non-detachable sticker or by any other Non-detachable method next to the principal display panel without altering the original label information in any manner.*Ref CBIC instruction No 09/23-CUS DT 07-03-23 in modification to instructions No 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/TFM/apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*Ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general Notes regarding Import policy under ITC(HS) 2022 regulating the Import of certain goods from Bangladesh to India with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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. 1 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2202 10, and China's below.
China: the same goods (2202 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2202 10. 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 |
- 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.
Every Chinese code in full
2202.10.00Waters, flavoured, or containing added sugar or other sweetening matter
2202.10.00.10Waters, 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
Including mineral waters and aerated waters包括矿泉水及汽水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Processing method (flavoured, with added sugar or other sweetening matter)加工方法(加味、加糖或其他甜物质)
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Production date生产日期
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 2202100010101Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (carbonated beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(碳酸饮料)
- 2202100010102Waters, incl. mineral waters and aerated waters, containing endangered animal or plant components, with added flavouring, sugar or other sweetening matter (ready-to-drink vegetable or fruit juice beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(可直接饮用的蔬菜果汁类饮料)
- 2202100010103Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (milk-containing beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(含乳饮料)
- 2202100010104Waters, incl. mineral waters and aerated waters, with added flavouring, sugar or other sweetening matter, containing endangered flora or fauna components (vegetable protein beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物蛋白饮料)
- 2202100010105Waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter, containing endangered flora or fauna components (tea beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(茶饮料)
- 2202100010106Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (sports drinks)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(运动饮料)
- 2202100010107Waters, flavoured, with added sugar or other sweetening matter, containing endangered species ingredients (incl. mineral waters and aerated waters) (other soft drinks)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(其他软饮料)
- 2202100010108Waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter, containing endangered species ingredients (with health food approval number)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(具有保健食品批准文号)
- 2202100010109Waters, incl. mineral waters and aerated waters, containing endangered animal or plant ingredients, with added flavouring, sugar or other sweetening matter (plant-based beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物饮料)
- 2202100010110Waters, flavoured, with added sugar or other sweetening matter, containing endangered species ingredients (incl. mineral waters and aerated waters) (lactic acid bacteria beverages)含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)(乳酸菌饮料)
2202.10.00.90Other waters, flavoured, with added sugar or other sweetening matter其他加味、加糖或其他甜物质的水
Including mineral waters and aerated waters包括矿泉水及汽水
- Unit
- L / kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Processing method (flavoured, with added sugar or other sweetening matter)加工方法(加味、加糖或其他甜物质)
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Production date生产日期
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 2202100090101Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (carbonated beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(碳酸饮料)
- 2202100090102Other waters, sweetened or flavoured (including mineral waters and aerated waters) (ready-to-drink vegetable and fruit juice beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(可直接饮用的蔬菜果汁类饮料)
- 2202100090103Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (milk-containing beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(含乳饮料)
- 2202100090104Other waters, flavoured, with added sugar or other sweetening matter (including mineral waters and aerated waters) (vegetable protein drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物蛋白饮料)
- 2202100090105Other waters, flavoured, with added sugar or other sweetening matter (including mineral waters and aerated waters) (tea beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(茶饮料)
- 2202100090106Other waters, sweetened or flavoured, and other non-alcoholic beverages (including mineral waters and aerated waters) (sports drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(运动饮料)
- 2202100090107Other waters, sweetened or flavoured (including mineral waters and aerated waters) (other soft drinks)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(其他软饮料)
- 2202100090108Other waters, including mineral waters and aerated waters, containing added flavouring, sugar or other sweetening matter (with health food approval number)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(具有保健食品批准文号)
- 2202100090109Other waters, sweetened or flavoured (incl. mineral waters and aerated waters) (vegetable beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(植物饮料)
- 2202100090110Other waters, sweetened or flavoured (including mineral waters and aerated waters) (lactic acid bacteria beverages)其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)(乳酸菌饮料)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.