Product classification
HS code for Soft drinks: 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.
Classification of soft drinks under HS 2202.99
Classification under HS code 2202.99 is determined by the beverage's composition as a non-alcoholic liquid intended for human consumption that does not meet the specific criteria of other subheadings. While 2202.10 covers waters containing added sugar or other sweetening matter or flavored, 2202.99 serves as a residual category for other non-alcoholic beverages. This includes products that may contain milk fats, proteins, or plant-based extracts, provided they do not exceed specific thresholds that would classify them as dairy products under Chapter 4. The classification relies on the absence of alcohol (less than 0.5% by volume) and the distinction from pure fruit or vegetable juices, which are classified under heading 20.09. The presence of added vitamins or minerals does not change this classification, provided the product remains essentially a beverage. It is important to note that the product must be in a liquid form ready for consumption; powders or concentrates intended to be mixed with water are generally classified under heading 21.06.
- Covers
- Soy-based beverages not used as milk substitutes
- Almond, oat, and rice-based drinks
- Ready-to-drink protein shakes with low milk fat content
- Non-alcoholic energy drinks without carbonation
- Electrolyte replacement drinks (sports drinks)
- Milk-based beverages containing less than 0.2% milk fat
- Also under 2202.99
- Coca-Cola
- Red Bull
- Gatorade
- Lipton Iced Tea
- Pepsi
- Monster Energy
Codes often confused with 2202.99
Common mistake. Soft drinks are frequently misclassified under 2202.10, which is strictly for sweetened or flavored waters. Another common error is 20.09, which is reserved for 100% fruit or vegetable juices; if a juice is diluted with water or has added ingredients beyond what is permitted in Chapter 20, it moves to 2202.99. Additionally, products with high milk content may be confused with 04.02 or 19.01 depending on the fat and protein ratios.
Top exporters and importers of HS 220299 (the code used for soft drinks), 2025
In 2025, the largest exporter of HS 220299 (the code used for soft drinks) in UN Comtrade data was Germany, with 12% of world exports; the largest importer in UN Comtrade data was the United States, with 8.9% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 220299, not only soft drinks.
Top exporters 2025 · share of world exports
- 1 Germany $1.8B 12% of world exports
- 2 Switzerland $1.5B 10% of world exports
- 3 Netherlands $1.3B 8.5% of world exports
World total: $14.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.3B 8.9% of world imports
- 2 United Kingdom $1.3B 8.5% of world imports
- 3 China $1.0B 6.8% of world imports
World total: $15.0B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for soft drinks
Brazil classifies soft drinks under NCM 2202.99.00: HS 2202.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about soft drinks
What is the HS code for Soft drinks?
The HS code for Soft drinks is 220299 (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). The HS code for non-alcoholic beverages other than sweetened/flavored waters or juices is 2202.99.
How do I classify Soft drinks for customs?
Soft drinks is classified under HS code 220299 — 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. This is a 6-digit subheading level code.
What is the difference between 2202.10 and 2202.99?
HS code 2202.10 is specifically for waters (including mineral and aerated) containing added sugar or flavoring, whereas 2202.99 covers all other non-alcoholic beverages like soy milk or meal replacement drinks.
Which countries are the top exporters of soft drinks (HS 220299)?
In 2025, the top exporters of HS 220299 (the code used for soft drinks) in UN Comtrade data were Germany ($1.8B, 12% of world exports), Switzerland ($1.5B) and the Netherlands ($1.3B). World exports came to about $14.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of soft drinks (HS 220299)?
In 2025, the top importers of HS 220299 (the code used for soft drinks) in UN Comtrade data were the United States ($1.3B, 8.9% of world imports), the United Kingdom ($1.3B) and China ($1.0B). World imports came to about $15.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Soft drinks the same in all countries?
The base HS code 220299 for Soft drinks is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for soft drinks in Brazil?
In Brazil, soft drinks (HS 220299) is classified under NCM 2202.99.00.