Sourcing bottled water and ice from China
Unflavoured, unsweetened waters from China, including natural mineral water, sparkling water, still drinking water and ice, pay 0% UK duty on every line of heading 2201, with no anti-dumping duty. Water from a third country can only be sold as natural mineral water once recognised by the Secretary of State, bottled water is standard-rated for VAT.
Mineral, spring and drinking water and ice from China pay 0% UK duty. Mineral water recognition, labelling, VAT and plastic packaging tax explained.
0% duty
Read from the UK Trade Tariff on 27 September 2026, heading 2201 covers waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured, and ice and snow. All four leaves carried 0% on goods from China, with no anti-dumping measure, no registration and no suspension.
Flavoured or sweetened waters are heading 2202 (see our soft drinks guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Natural mineral water, not carbonated | 2201 10 11 00 | 0% | None |
| Natural mineral water, carbonated | 2201 10 19 00 | 0% | None |
| Other mineral and aerated waters | 2201 10 90 00 | 0% | None |
| Other waters, ice and snow | 2201 90 00 00 | 0% | None |
Mineral, spring and drinking water rules
Under regulation 4 of the Natural Mineral Water, Spring Water and Bottled Drinking Water (England) Regulations 2007, water extracted from the ground in a third country is recognised as natural mineral water when the Secretary of State recognises it under Part 2 of Schedule 3, or it has equivalent recognition in Scotland, Wales or Northern Ireland. Without recognition it cannot be sold as natural mineral water.
Water labelled spring water must have been extracted from a spring and meet Schedules 2 and 4 (regulation 10). Bottled drinking water must meet Schedule 2, and must not be labelled mineral water or with any name or sign liable to confuse it with natural mineral water (regulations 13 and 14).
VAT and packaging
VAT Notice 701/14 lists mineral, table and spa waters held out for sale as beverages as standard-rated, so import VAT is 20%.
You must register for Plastic Packaging Tax if you import or manufacture 10 tonnes or more of finished plastic packaging components in 12 months, or expect to in the next 30 days. PET bottles and caps count towards that threshold.
Specifying bottled water
Specify the water type and source, the recognition or analysis it will be sold under, mineral composition, pH, microbiological limits, bottle size, material and recycled content, cap, English labelling, shelf life and pallet pattern.
Worked duty example
Take a hypothetical order of 1,600 cases of 24 bottles of still drinking water, entered under 2201 90 00 00: £4,800 free on board plus £2,500 of freight and insurance gives a customs value of £7,300. Bottled water carry no duty, so import VAT of 20% on £7,300, £1,460, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. Step by step: UK import duty and VAT.
Inspection checklist
Analysis: check a laboratory report for the production batch against the label and the parameters in Schedule 2.
Labels: check the name of the water, the English text and any claims against the rules for its type.
Packing: check bottle integrity, leaks, cap torque, best-before coding and carton strength for the sea journey.
What goes wrong
Bottled water orders fail on labelling and transport. Drinking water is labelled mineral water, the source has no UK recognition, bottles deform or leak in heat, and the shelf life is used up in transit.
Test samples before shipping. See our quality inspection guide.
Cambridge China Bridge sources bottled water for UK Asian grocery, hospitality and private label buyers, checking the bottler first. See factory verification.
Frequently asked questions
What is the UK import duty on bottled water from China?
Read from the UK Trade Tariff on 27 September 2026, every line of 2201 carried 0% from China.
Can Chinese water be sold as natural mineral water?
Only if the Secretary of State recognises it, or it has equivalent recognition elsewhere in the UK.
Is there VAT on bottled water?
Yes. VAT Notice 701/14 lists mineral, table and spa waters as standard-rated.
Does Plastic Packaging Tax apply?
Register if you import 10 tonnes or more of finished plastic packaging components in 12 months.