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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 22 — Beverages, spirits and vinegar

Heading 2201 — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

Subheading 2201.10 — Mineral waters and aerated waters

HS code

2201.10.90

Other

Applicable taxes: CessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Plain carbonated seltzer waterUnsweetened club sodaArtificial sparkling drinking waterAerated still mineral-free waterPure carbonated beverage without mineralsNon-mineralized sparkling waterNatural seltzer without sweetenersPlain aerated water (no minerals or flavors)Unsweetened and unflavored sparkling beverageArtificial bubbly drinking water (free of minerals)