HS 2202 · Beverages, spirits and vinegar
Soft drinks and flavoured water
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur soft drinks is up to 7.6% plus specific duties today and reaches zero by 2033; Brazil's duty on EU soft drinks is up to 18.1% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
5 tariff linesPreferential duty 2026
4.7–7.6%
plus specific duties on 3 lines
Duty-free on all phased lines by
2033
Agreement base rate
5.4–9.6%
plus specific duties on 3 lines
Applied MFN rate today
9.6%
Into Brazil from the EU
2 tariff linesPreferential duty 2026
16–18.1%
Duty-free on all phased lines by
2036
Agreement base rate
20%
Applied MFN rate today
18%
Work out the duty on your shipment
Opens the calculator with heading 2202 and the corridor filled in.
About this product
Soft drinks, energy drinks and flavoured waters are phased out by both sides. On the EU side some lines carry a component linked to milk or sugar content. Mercosur's base duty on soft drinks is fairly high, so the cut is noticeable.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 4.7–7.6% | 0 / 5 |
| 2027 | 4–5.7% | 0 / 5 |
| 2028 | 3.3–4% | 0 / 5 |
| 2029 | 1.9–3.2% | 0 / 5 |
| 2030 | 0–2.4% | 2 / 5 |
| 2031 | 0–1.6% | 2 / 5 |
| 2032 | 0–0.8% | 2 / 5 |
| 2033 | 0% | 5 / 5 |
3 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16–18.1% | 0 / 2 |
| 2027 | 14–16.3% | 0 / 2 |
| 2028 | 12–14.5% | 0 / 2 |
| 2029 | 10–12.7% | 0 / 2 |
| 2030 | 7.9–10.9% | 0 / 2 |
| 2031 | 5.9–9% | 0 / 2 |
| 2032 | 3.9–7.2% | 0 / 2 |
| 2033 | 1.9–5.4% | 0 / 2 |
| 2034 | 0–3.6% | 1 / 2 |
| 2035 | 0–1.8% | 1 / 2 |
| 2036 | 0% | 2 / 2 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 7× 3
- 4× 2
EU → Mercosur
- 8× 1
- 10× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 20% | 18%1 line has no single published rate | 16–18.1% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20–35% | 20%1 line has no single published rate | 17.7–31.8% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 20% | 18%1 line has no single published rate | 16–18.1% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 20% | 18%1 line has no single published rate | 16–18.1% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 5 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2202 10 00 | Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage | 4 | 9.6% | 9.6% | 7.6% | Freefrom 2030 |
| 2202 90 10 | Non-alcoholic beverages, not containing milk, milk products and fats derived therefrom (excl. water, fruit or vegetable juices) | 4 | 9.6% | – | 7.6% | Freefrom 2030 |
| 2202 90 91 | Non-alcoholic beverages containing < 0,2 %fats derived from milk or milk products | 7 | 6.4% + 13.70 EUR/100 kg/net | – | 5.6% + 11.98 EUR/100 kg/net | Freefrom 2033 |
| 2202 90 95 | Non-alcoholic beverages containing ≥ 0,2 %but < 2 %fats derived from milk or milk products | 7 | 5.5% + 12.10 EUR/100 kg/net | – | 4.8% + 10.58 EUR/100 kg/net | Freefrom 2033 |
| 2202 90 99 | Non-alcoholic beverages containing ≥ 2 %fats derived from milk or milk products | 7 | 5.4% + 21.20 EUR/100 kg/net | – | 4.7% + 18.55 EUR/100 kg/net | Freefrom 2033 |
Into Brazil from the EU: 2 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2202 10 00 | Waters, including mineral/aerated, added sugar, flavoured, etc. | 8 | 20% | 18% | 16% | Freefrom 2034 |
| 2202 90 00 | Non-alcoholic beverages (except water, fruit/vegetable juice) | 10 | 20% | – | 18.1% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.