# European Union tariff line 2202 99 15 19: Other

> In the European Union tariff, line 2202 99 15 19 covers 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, not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, containing sugar (sucrose or invert sugar). The general (MFN) duty rate is 9.6%. It falls under HS subheading 2202.99 in heading 22.02 (chapter 22).

Source: https://border.bot/countries/european-union/hs-codes/2202991519
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 22](https://border.bot/countries/european-union/hs-codes/22) / [2202.99](https://border.bot/countries/european-union/hs-codes/220299) / [2202 99 15 19](https://border.bot/countries/european-union/hs-codes/2202991519)

## Key facts

- Tariff line: 2202 99 15 19
- Covers: 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, not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, containing sugar (sucrose or invert sugar)
- Supplementary unit: Litre (l)
- Duty (MFN): 9.6%
- Preferential rates: From 0% (61 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- HS subheading: [2202.99](https://border.bot/hs-codes/220299)

## What this line covers

In the European Union tariff, line 2202 99 15 19 covers 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, not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, containing sugar (sucrose or invert sugar).

Its legal text is “Other”, read under “Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404”, “Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12” and “Containing sugar (sucrose or invert sugar)”.

## How it is structured

It falls under HS subheading 2202.99 in heading 22.02 (chapter 22). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 22: Beverages, spirits and vinegar
- Heading 22.02: 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
- Subheading 2202.99: Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404
- Within the subheading: Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12
- Within the subheading: Containing sugar (sucrose or invert sugar)
- Line 2202 99 15 19: Other

## Duty

The general (MFN) duty rate is 9.6%.

The rate is published on 2202 99 15 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 53 origins.

A preferential rate of 6.1% applies to goods from GSP - General arrangements.

A preferential rate of 7.6% applies to goods from Mercosur.

A preferential rate of 4.700 EUR HLT applies to goods from Norway.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Liechtenstein (LI)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 6.1%: GSP - General arrangements (2020)
- 7.6%: Mercosur (5500)
- 4.700 EUR HLT: Norway (NO)

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 2202.99 are live on border.bot for the United States (10 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220299): 10 lines, used by 1 other country
- [The Harmonized System text for 2202.99](https://border.bot/hs-codes/220299)

## Other lines under 2202.99

- [2202 99 11 11](https://border.bot/countries/european-union/hs-codes/2202991111) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 11 19](https://border.bot/countries/european-union/hs-codes/2202991119) Other
- [2202 99 11 91](https://border.bot/countries/european-union/hs-codes/2202991191) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 11 99](https://border.bot/countries/european-union/hs-codes/2202991199) Other
- [2202 99 15 11](https://border.bot/countries/european-union/hs-codes/2202991511) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 15 91](https://border.bot/countries/european-union/hs-codes/2202991591) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 15 99](https://border.bot/countries/european-union/hs-codes/2202991599) Other
- [2202 99 19 11](https://border.bot/countries/european-union/hs-codes/2202991911) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 19 19](https://border.bot/countries/european-union/hs-codes/2202991919) Other
- [2202 99 19 91](https://border.bot/countries/european-union/hs-codes/2202991991) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 19 95](https://border.bot/countries/european-union/hs-codes/2202991995) De-alcoholised wine with an alcoholic strength by volume not exceeding 0,5% vol.
- [2202 99 19 99](https://border.bot/countries/european-union/hs-codes/2202991999) Other
- [2202 99 91 10](https://border.bot/countries/european-union/hs-codes/2202999110) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 91 90](https://border.bot/countries/european-union/hs-codes/2202999190) Other
- [2202 99 95 10](https://border.bot/countries/european-union/hs-codes/2202999510) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 95 90](https://border.bot/countries/european-union/hs-codes/2202999590) Other
- [2202 99 99 10](https://border.bot/countries/european-union/hs-codes/2202999910) Fruit juice or vegetable juice diluted with water or aerated
- [2202 99 99 90](https://border.bot/countries/european-union/hs-codes/2202999990) Other

- Previous line: [2202 99 15 11](https://border.bot/countries/european-union/hs-codes/2202991511) Fruit juice or vegetable juice diluted with water or aerated
- Next line: [2202 99 15 91](https://border.bot/countries/european-union/hs-codes/2202991591) Fruit juice or vegetable juice diluted with water or aerated

## Frequently asked questions

### What does tariff line 2202 99 15 19 cover in the European Union tariff?

In the European Union tariff, line 2202 99 15 19 covers 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, not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, containing sugar (sucrose or invert sugar).

### What is the general (MFN) duty on 2202 99 15 19 in the European Union?

The general (MFN) duty rate is 9.6%. The rate is published on 2202 99 15 00.

### Which preferential rates apply to 2202 99 15 19?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 6.1% applies to goods from GSP - General arrangements. A preferential rate of 7.6% applies to goods from Mercosur. A preferential rate of 4.700 EUR HLT applies to goods from Norway.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2202991519.json