HS code 2202.10 covers Sweetened or flavoured soft drinks — for example carbonated soft drinks, flavoured waters. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Sugary drinks also attract the Health Promotion Levy (sugar tax) on top of any customs duty.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 2202.10 sits in the tariff
Classification is decided at heading level first. Heading 2202 is “Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 2202.10 Waters; including mineral and aerated, containing added sugar or other sweetening matter or flavoured — this page
- 2202.91 Non-alcoholic beverages; non-alcoholic beer
- 2202.99 Non-alcoholic beverages; other than non-alcoholic beer, n.e.c. in item no. 2202.10, not including fruit, nut or vegetable juices of heading no. 2009
Harmonised System HS 2022 nomenclature. See the whole of Chapter 22 →
Watch HS 2202.10 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
More codes in Chapter 22 — Beverages, spirits & vinegar
Frequently asked questions
What is the import duty on sweetened or flavoured soft drinks in South Africa?
HS code 2202.10 (Sweetened or flavoured soft drinks) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for carbonated soft drinks?
The Harmonised System heading for sweetened or flavoured soft drinks is 2202.10. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.