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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 2201.90 — Other

HS code

2201.90.10 Water

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Bulk ordinary drinking waterPurified tap waterDistilled water for consumptionStandard bottled non-mineral waterIndustrial grade purified waterBulk packaged distilled waterDeionized drinking waterPure unflavored bottled waterCommercial distilled waterLarge quantity drinking water (non-mineral)