22019090Unit: lít/kgHeading 2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow › Other:

HS code 22019090 – Other

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This classification encompasses various types of still waters that are neither mineral nor aerated, and importantly, contain no added sugar, other sweetening matter, or flavorings. It covers potable water that has undergone purification processes but does not possess the specific characteristics of mineral water. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 40%, VAT of 8/10 and measured in “lít/kg”.

Preferential (MFN) import duty
40
VAT
8%
Ordinary rate (non-MFN)
60
Unit of quantity
lít/kg

What is HS code 22019090?

Within Chapter 22, which covers beverages, this specific code applies to waters that do not fall under the more specific categories of natural or artificial mineral waters, nor aerated waters. These "other" waters typically include purified drinking water, distilled water, or deionized water, provided they remain unflavored and unsweetened. Their primary characteristic is their simple composition, free from enhancing additives or natural mineral content that would classify them differently.

Importers should note that distinguishing these waters from other categories within Heading 2201, or even from Heading 2202 (sweetened or flavored waters), is crucial for accurate declaration in Vietnam. Classification hinges on detailed technical specifications and laboratory analysis reports, which confirm the absence of specific mineral compounds, carbonation, added sugars, or artificial flavorings. Customs authorities often require documentation verifying the water's chemical composition and processing methods to ensure it meets the criteria for this "other" unsweetened, unflavored, non-aerated water category.

Specialised management for code 22019090

This product is subject to a special management policy

reviewed 2026-08-16

In force

  • Appendix — 5 sections 28/2026/TT-BCTListed at group level 2201

    State food-safety inspection on import · Ministry of Industry and Trade

    The appendix lists the whole 2201 group, not this code specifically — check the product description to see whether it is covered.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)

Abbreviations: HH = goods · KTCN = specialised inspection · PL = appendix

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 22019090

Ordinary rate (non-MFN)
60
Preferential (MFN) import duty
40
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 22019090 is the right one for your shipment?

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
3
VJEPA (Japan)
Best rate0
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
3
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
20
AHKFTA (ASEAN - Hong Kong)
8
EVFTA (EU)
5
UKVFTA (UK)
5
VIFTA (Israel)
40
RCEP
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 40%drops to 0% under ATIGA (ASEAN)

A 40% gap - illustrated on a 100,000 USD shipment, that is roughly 40,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 22019090

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 22019090

What is Vietnam’s import duty for HS code 22019090 (Other)?
HS code 22019090 carries a preferential (MFN) import duty of 40%, an ordinary rate (non-MFN) of 60% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 22019090?
HS code 22019090 (Other) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 22019090 require an import permit?
HS code 22019090 (Other) is subject to a special management policy: HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021) Abbreviations: HH = goods · KTCN = specialised inspection · PL = appendix. Contact Avenir for support with the procedure.
Does HS code 22019090 require specialized inspection or conformity certification?
Yes. HS code 22019090 (Other) is subject to state food-safety inspection on import, carried out by the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 22019090?
The lowest preferential rate for HS code 22019090 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), RCEP and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 22019090 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 22019090 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), RCEP and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 22019090?
The unit of quantity for HS code 22019090 is lít/kg.
What goods does HS code 22019090 cover?
HS code 22019090 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow → Other: → Other. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 2201)

2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
220110Mineral waters and aerated waters:
22011010Mineral waters
22011020Aerated waters
220190Other:
22019010Ice and snow
See heading 2201 See every HS code in Chapter 22 – Processed food · Beverages · Tobacco

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Import procedure for Food & Beverage

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.