2201.10
Chapter 22Beverages, spirits, vinegar
Heading 2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Subheading 220110Mineral waters and aerated waters
Across 12 destination markets covered, HS 2201.10 import primary tariff is lowest in Australia(0%) and highest in Vietnam(52.5%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2201.10.00.00 | Mineral waters and aerated waters | 0.26¢/liter | 第二栏税率:2.6¢/liter | — |
INIndia | 22011010 | Mineral waters | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 22011010 | - - Mineral waters | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2201101000 | - - Mineral waters | 20% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2201.10.10 | - - Mineral waters | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22011010 | Mineral waters | 2.00 | — | |
VNVietnam | 22011010 | - - Mineral waters | 52.5 | 优惠税率:35 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 220110000 | Mineral waters and aerated waters | 3.2% | WTO 税率:3% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2201100000 | Mineral waters and aerated waters | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22011000 | Mineral waters and aerated waters | Free | 0% ChAFTA | |
BRBrazil | 22011000 | Águas minerais e águas gaseificadas | 18.0% | 工业产品税 (IPI):NT | — |
MXMexico | 22011001 | Agua mineral. | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.