SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 22   Beverages, spirits and vinegar.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code 　 General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
22.01 　 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured, ice and snow 　 　 　 　 　 Free 　 Free Free Free 　 　
2201.10 000 Mineral waters and aerated waters 3.2% 　 3% Free 　 　 　 　 　 　 　 L
2201.90 000 Other Free 　 (Free) 　 　 　 Free 　 　 　 　 L
22.02 　 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter nor flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09 　 　 　 　 　 　 　 　 　 　 　 　
2202.10 　 Waters, including mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Containnig added sugar 22.4% 　 13.4% 　 Free 　 9.7% 　 　 12.2% 　 L
　 200 2 Other 16% 　 9.6% 　 Free 8.4% 4.8% 7.2% 8.4% 8.4% 　 L
2202.90 　 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Containnig added sugar 22.4% 　 13.4% 　 Free 　 8.3% 　 　 12.2% 　 L
　 200 2 Other 16% 　 9.6% 　 Free 8.4% 2.4% 7.2% 8.4% 7.2% 　 L
22.03 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2203.00 000 Beer made from malt 6.40 yen/l 　 Free Free 　 Free Free Free Free Free 　 L
22.04 　 Wine of fresh grapes, including fortified wines, grape must other than that of heading 20.09 　 　 　 　 　 　 　 　 　 　 　 　
2204.10 000 Sparkling wine 201.60 yen/l 　 182 yen/l 145.60 yen/l Free 　 Free 　 134.4 yen/l 　 　 L
　 　 Other wine, grape must with fermentation prevented or arrested by the addition of alcohol 　 　 　 　 　 　 　 　 　 　 　 　
2204.21 　 In containers holding 2ℓ or less 　 　 　 　 　 　 Free 　 　 　 　 　
　 010 1 Sherry, port and other fortified wines 123.20 yen/l 　 112 yen/l 　 Free 　 　 　 101.82 yen/l 　 　 L
　 020 2 Other 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l 　 15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l 　 Free 　 　 　 13.8% or 125.00 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l 　 　 L
2204.29 　 Other 　 　 　 　 　 　 Free 　 　 　 　 　
　 010 1 In containers holding 150ℓ or less 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l 　 15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l 　 Free 　 　 　 13.8% or 125.00 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l 　 　 L
　 090 2 Other 64 yen/l 　 45 yen/l 24 yen/l Free 　 　 　 Free 　 　 L
2204.30 　 Other grape must 　 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Of an alcoholic strength by volume of less than 1% vol 　 　 　 　 　 　 　 　 　 　 　 　
　 　 (1)Containnig added sugar 　 　 　 　 　 　 　 　 　 　 　 　
　 111 A Not more than 10% by weight of sucrose, naturally and artificially contained 27% 　 23% 　 Free 21.6% 11.5% 20.1% 21.6% 21.6% 　 L
　 119 B Other 35% or 27 yen/kg, whichever is the greater 　 29.8% or 23 yen/kg, whichever is the greater 　 Free 27.9% or 21.56 yen/kg, whichever is the greater 14.9% or 11.5 yen/kg, whichever is the greater 26.1% or 20.13 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater L KG
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 191 A Not more than 10% by weight of sucrose 22.5% 　 19.1% 　 Free 17.9% 9.5% 16.7% 17.9% 17.9% 　 L
　 199 B Other 30% 　 25.5% 　 Free 23.9% 12.7% 22.3% 23.9% 23.9% 　 L
　 200 2 Other 64 yen/l 　 45 yen/l Free 　 　 Free Free Free Free 　 L
22.05 　 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 　 　 　 　 　 　 　 　 　 　 　 　
2205.10 000 In containers holding 2ℓ or less 70.60 yen/l 　 69.30 yen/l 50.40 yen/l Free 　 Free 　 45.82yen/l 　 　 L
2205.90 　 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an alcoholic strength by volume of less than 1% vol 22.5% 　 19.1% 　 Free 17.9% 13.8% 16.7% 17.9% 17.9% 　 L
　 200 2 Other 70.60 yen/l 　 69.30 yen/l 50.40 yen/l Free 　 Free 　 45.82yen/l 　 　 L
22.06 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2206.00 　 Other fermented beverages (for example, cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified or included 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an alcoholic strength by volume of less than 1% vol 35% or 27 yen/kg, whichever is the greater 　 29.8% or 23 yen/kg, whichever is the greater 　 Free 27.9% or 21.56 yen/kg, whichever is the greater 　 26.1% or 20.13 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater L KG
　 　 2 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 210 (1)Sake (Seishu and Dakushu) 70.40 yen/l 　 (70.40 yen/l) Free 　 　 　 　 　 　 　 L
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 221 A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 30.80 yen/l 　 27 yen/l 　 Free 　 　 　 　 　 　 L
　 　 B Other 　 　 　 　 　 　 　 　 　 　 　 　
　 225 (a)Sparkling beverages made, in part, from malt (6.40 yen/l) Free (42.40 yen/l) 　 　 Free Free Free Free Free 　 L
　 229 (b)Other 43.10 yen/l 　 42.40 yen/l 30.80 yen/l Free 　 　 　 　 **1 　 L
22.07 　 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher, ethyl alcohol and other spirits, denatured, of any strength 　 　 　 　 　 　 Free 　 　 　 　 　
2207.10 　 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 　 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Of an alcoholic strength by volume of 90% vol or higher 　 　 (27.2%) 　 　 　 　 　 　 　 　 　
　 120 (1)Intend for use in distilling industrial alcohol, ethyl acetate or ethylamine Free 　 　 　 　 Intend for use in distilling industrial alcohol Free 　 Intend for use in distilling industrial alcohol Free Intend for use in distilling industrial alcohol Free Intend for use in distilling industrial alcohol Free 　 L
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 130 A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still #Free 　 　 　 　 　 　 Free Free Free 　 L
　 190 B Other (10%) 20.3% 　 　 Free 　 　 　 　 　 　 L
　 　 2 Other 　 　 38.10 yen/l 　 　 　 　 　 　 　 　 　
　 220 (1)Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still #Free 　 　 　 　 　 　 Free Free Free 　 L
　 290 (2)Other 44.80 yen/l 　 　 　 Free 　 　 　 　 　 　 L
2207.20 　 Ethyl alcohol and other spirits, denatured, of any strength 　 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an alcoholic strength by volume of 90% vol or higher 32% 　 27.2% 　 Free 　 　 　 　 　 　 L
　 200 2 Other 44.80 yen/l 　 38.10 yen/l 　 Free 　 　 　 　 　 　 L
22.08 　 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, sprits, liqueurs and other spirituous beverages 　 　 　 　 　 　 　 　 　 　 　 　
2208.20 　 Spirits obtained by distilling grape wine or grape marc 　 　 　 　 　 Free Free Free Free Free 　 　
　 100 1 Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ (193.20 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
　 200 2 Other (227.90 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
2208.30 　 Whiskies 　 　 　 　 　 Free Free Free Free Free 　 　
　 　 1 Bourbon whisky, of an alcoholic strength by volume of 50% vol or higher, the contents are certified as authentic by the Government or a Government instrumentality of the country of origin, excluding those in containers holding less than 2ℓ and other, provided that the container is labelled to indicate the commercial identification of the products, and that the contents are certified as authentic by the Government or a Government instrumentality of the country of origin (13.7%) Free (Free) 　 　 　 　 　 　 　 　 　
　 011 - Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ 　 　 　 　 　 　 　 　 　 　 　 L
　 019 - Other 　 　 　 　 　 　 　 　 　 　 　 L
　 　 2 Rye whisky, of an alcoholic strength by volume of 50% vol or higher, the contents are certified as authentic by the Government or a Government instrumentality of the country of origin, excluding those in containers holding less than 2ℓ and other, provided that the container is labelled to indicate the commercial identification of the products, and that the contents are certified as authentic by the Government or a Government instrumentality of the country of origin (15.7%) Free (Free) 　 　 　 　 　 　 　 　 　
　 021 - Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ 　 　 　 　 　 　 　 　 　 　 　 L
　 029 - Other 　 　 　 　 　 　 　 　 　 　 　 L
　 　 3 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 031 (1)Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ (207.20 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
　 032 (2)Other (172.50 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
2208.40 000 Rum and other spirits obtained by distilling fermented sugar-cane products (20.2%) Free (18%) 　 　 Free Free Free Free Free 　 L
2208.50 000 Gin and Geneva (19.6% or 86.20 yen/l, whichever is the less) Free (17.5% or 77 yen/l, whichever is the less) 　 　 Free Free Free Free Free 　 L
2208.60 000 Vodka (17.9%) Free (16%) 　 　 Free Free Free Free Free 　 L
2208.70 000 Liqueurs and cordials (141.10 yen/l) Free (126 yen/l) 　 　 Free Free Free Free Free 　 L
2208.90 　 Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Ethyl alcohol and distilled alcoholic beverages 　 　 　 　 　 　 　 　 　 　 　 　
　 　 (1)Fruit brandy 　 　 　 　 　 Free Free Free Free Free 　 　
　 111 A Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ (193.20 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
　 119 B Other (227.90 yen/l) Free (Free) 　 　 　 　 　 　 　 　 L
　 　 (2)Other 　 　 　 　 　 　 　 　 　 　 　 　
　 　 A Ethyl alcohol 　 　 82.50 yen/l 　 　 　 　 　 　 　 　 　
　 124 (a)Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still Free 　 　 　 　 　 Free Free Free Free 　 L
　 123 (b)Other 96 yen/l 　 　 48 yen/l Free 　 　 　 　 　 　 L
　 　 B Other 　 　 16% 　 　 　 　 　 　 　 　 　
　 125 (a)Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still Free 　 　 　 　 　 Free Free Free Free 　 L
　 129 (b)Other 17.9% 　 　 25.20 yen/l Free 　 Tequila, Mescal and Sotol Free 　 　 **2 　 L
　 　 2 Other spirituous beverages 　 　 　 　 　 　 　 　 　 　 　 　
　 220 (1)Imitation sake and white sake 70.40 yen/l 　 (70.40 yen/l) Free 　 　 　 Free Free Free 　 L
　 230 (2)Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol 35% or 27 yen/kg, whichever is the greater 　 29.8% or 23 yen/kg, whichever is the greater 　 Free 27.9% or 21.56 yen/kg, whichever is the greater 　 26.1% or 20.13 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater L KG
　 240 (3)Other 89.60 yen/l 　 88 yen/l Free 　 　 　 Free Free Free 　 L
22.09 　 　 　 　 　 　 　 　 　 　 　 　 　 　
2209.00 000 Vinegar and substitutes for vinegar obtained from acetic acid 8% 　 7.5% 4.8% Free 6.6% 2.4% 3.6% 4.2% 4.0% 　 L
**1 Certified as being fermented beverages prepared from bananas, carambola (star-fruit), gooseberries, jackfruit, kehapi, langsat, litchi, longan, mangoes, mangosteens, morinda, pineapples, pomegranate, rambutan, sallac, sapodilla, sugarapples or tamarind, by the Government or a Government instrumentality of the Kingdom of Thailand     Free
**2 Certified as being Thai local spirits obtained by fermented mixtures of rice and molasses and/or refined sugar, and coloured with caramel, by the Government or a Government instrumentality of the Kingdom of Thailand    Free