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

Indonesia

Brunei

ASEAN

Philippines

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

2201.10

000

Mineral waters and aerated waters

3.2%

Free

2201.90

000

Other

Free

(Free)

Free

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

7.3%

9.7%

11.9%

11.0%

200

2 Other

16%

9.6%

Free

6.0%

1.6%

4.8%

6.0%

7.2%

2202.90

Other

100

1 Containnig added sugar

22.4%

13.4%

Free

5.0%

9.7%

11.9%

11.0%

200

2 Other

16%

9.6%

Free

6.0%

Free

4.8%

6.0%

2.4%

7.2%

22.03

2203.00

000

Beer made from malt

6.40 yen/l

Free

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

112 yen/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

81.45 yen/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

11.5% or 125.00 yen/l, whichever is the less, subject to a minimum customs duty of 16.75 yen/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

11.5% or 125.00 yen/l, whichever is the less, subject to a minimum customs duty of 16.75 yen/l

090

2 Other

64 yen/l

45 yen/l

24 yen/l

Free

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

18.7%

3.8%

17.3%

18.7%

20.1%

18.8%

119

B Other

35% or 27 yen/kg, whichever is the greater

29.8% or 23 yen/kg, whichever is the greater

Free

24.2% or 18.69 yen/kg, whichever is the greater

4.9% or 3.83 yen/kg, whichever is the greater

22.4% or 17.25 yen/kg, whichever is the greater

24.2% or 18.69 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

26.1% or 20.13 yen/kg, whichever is the greater

(2)Other

191

A Not more than 10% by weight of sucrose

22.5%

19.1%

Free

15.5%

3.1%

14.3%

15.5%

16.7%

15.6%

199

B Other

30%

25.5%

Free

20.7%

4.2%

19.1%

20.7%

22.3%

20.9%

200

2 Other

64 yen/l

45 yen/l

Free

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

36.65yen/l

2205.90

Other

100

1 Of an alcoholic strength by volume of less than 1% vol

22.5%

19.1%

Free

15.5%

10.4%

14.3%

15.5%

16.7%

15.6%

200

2 Other

70.60 yen/l

69.30 yen/l

50.40 yen/l

Free

36.65yen/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

24.2% or 18.69 yen/kg, whichever is the greater

22.4% or 17.25 yen/kg, whichever is the greater

24.2% or 18.69 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

26.1% or 20.13 yen/kg, whichever is the greater

2 Other

210

(1)Sake (Seishu and Dakushu)

70.40 yen/l

(70.40 yen/l)

Free

(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

B Other

225

(a)Sparkling beverages made, in part, from malt

(6.40 yen/l)

Free

(42.40 yen/l)

Free

229

(b)Other

43.10 yen/l

42.40 yen/l

30.80 yen/l

Free

**1

**3

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

Other Free (23.8%)

Intend for use in distilling industrial alcohol Free

(2)Other

130

A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still

# Free

Free

190

B Other

(10%)

13.4%

Free

13.4% (23.8%)

2 Other

38.10 yen/l

220

(1)Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still

# Free

Free

290

(2)Other

44.80 yen/l

Free

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

27.2%

200

2 Other

44.80 yen/l

38.10 yen/l

Free

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

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)

200

2 Other

(227.90 yen/l)

Free

(Free)

2208.30

Whiskies

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

019

- Other

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

029

- Other

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)

032

(2)Other

(172.50 yen/l)

Free

(Free)

2208.40

000

Rum and other spirits obtained by distilling fermented sugar-cane products

(20.2%)

Free

(18%)

Free

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

2208.60

000

Vodka

(17.9%)

Free

(16%)

Free

2208.70

000

Liqueurs and cordials

(141.10 yen/l)

Free

(126 yen/l)

Free

2208.90

Other

1 Ethyl alcohol and distilled alcoholic beverages

(1)Fruit brandy

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)

119

B Other

(227.90 yen/l)

Free

(Free)

(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

123

(b)Other

96 yen/l

48 yen/l

Free

B Other

16%

125

(a)Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still

# Free

Free

129

(b)Other

17.9%

25.20 yen/l

Free

Tequila, Mescal and Sotol Free

**2

16%

2 Other spirituous beverages

220

(1)Imitation sake and white sake

70.40 yen/l

(70.40 yen/l)

Free

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

24.2% or 18.69 yen/kg, whichever is the greater

22.4% or 17.25 yen/kg, whichever is the greater

24.2% or 18.69 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater

26.1% or 20.13 yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

26.1% or 20.13 yen/kg, whichever is the greater

240

(3)Other

89.60 yen/l

88 yen/l

Free

22.09

2209.00

000

Vinegar and substitutes for vinegar obtained from acetic acid

7.5%

4.8%

Free

4.7%

0.8%

2.4%

3.0%

2.4%

3.6%

5.6%

3.2%

**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

**3

Certified as being fermented beverages prepared from aratiles, bananas, bignay, calamansi, coconuts, coffee, dalandan, guavas, Java plum, kehapi, mangoes, mangosteens, marang, passionfruit, pineapples, soursop, strawberries, sugarapples or tamarind, by the Government or a Government instrumentality of the Philippines Free
Other 30.8 yen/l