2202.10
Chapter 22Beverages, spirits, vinegar
Heading 2202Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
Subheading 220210Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
Across 12 destination markets covered, HS 2202.10 import primary tariff is lowest in Australia(5%) and highest in Thailand(60%). China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
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 | 2202.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored | 0.2¢/liter | 第二栏税率:4¢/liter | — |
INIndia | 22021010 | Aerated waters | 30 | IGST:40 社会福利附加税:3 综合税负:86.2 | — |
IDIndonesia | 22021020 | - - Energy drink whether or not aerated | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2202102000 | - - Energy drink whether or not aerated | 20% | 出口税率:0% 销售税 (SST):10% 消费税:RM0.90 per litre | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2202.10.20 | - - Energy drink whether or not aerated | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22021090 | Other | 60.00 | — | |
VNVietnam | 22021020 | - - Energy drink whether or not aerated | 52.5 | 优惠税率:35 增值税:10/8 | 0% ACFTA / RCEP · Form E |
JPJapan | 220210100 | 1 Containing added sugar | 22.4% | WTO 税率:13.4% | 9.2% RCEP |
KRKorea | 2202101000 | Coloured | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22021050 | Formulated caffeinated beverages, as defined in Additional Note 12 to this Chapter, containing at least 145 mg/L of caffeine | 5% DCS:4% DCT:5% | — | |
BRBrazil | 22021000 | Águas, incluindo as águas minerais e as águas gaseificadas, adicionadas de açúcar ou de outros edulcorantes ou aromatizadas | 18.0% | 工业产品税 (IPI):2.6% | — |
MXMexico | 22021001 | Agua, incluidas el agua mineral y la gaseada, con adición de azúcar u otro edulcorante o aromatizada. | AMX (20%+0.36)* | 一般进口税 (IGI):AMX
(20%+0.36)* 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.