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SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
  Chapter 22 Beverages, spirits and vinegar.  
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2015.01.15
 Statistical codeDescription
 H.S.code 
Tariff rate Tariff rate (EPA) Unit
General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines Switzerland Viet Nam India Peru Australia 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
  2201.10 000 Mineral waters and aerated waters
  2201.90 000 Other
  22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or 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, containing added sugar or other sweetening matter or flavoured
  100 1 Containing added sugar
  200 2 Other
  2202.90 Other
  100 1 Containing added sugar
  200 2 Other
  22.03
  2203.00 000 Beer made from malt
  22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
  2204.10 000 Sparkling wine
  Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
  2204.21 In containers holding 2ℓ or less
  010 1 Sherry, port and other fortified wines
  020 2 Other
  2204.29 Other
  010 1 In containers holding 150ℓ or less
  090 2 Other
  2204.30 Other grape must
  1 Of an alcoholic strength by volume of less than 1% vol
  (1) Containing added sugar
  111 A Not more than 10% by weight of sucrose, naturally and artificially contained
  119 B Other
  (2) Other
  191 A Not more than 10% by weight of sucrose
  199 B Other
  200 2 Other
  22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
  2205.10 000 In containers holding 2ℓ or less
  2205.90 Other
  100 1 Of an alcoholic strength by volume of less than 1% vol
  200 2 Other
  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
  2 Other
  210 (1) Sake (Seishu and Dakushu)
  (2) Other
  221 A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02
  B Other
  (a) Sparkling beverages made, in part, from malt
  223 - Stipulated by the B of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (added spirit to low-malt beer)
  224 - Other
  (b) Other
  228 - Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (fermented sugars, hop cones, water and articles stipulated by a Cabinet Order as materials)
  229 - Other
  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
  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
  (1) Intend for use in manufacturing industrial alcohol, ethyl acetate or ethylamine
  121 - Intend for use in manufacturing industrial alcohol
  122 - Intend for use in manufacturing ethyl acetate
  123 - Intend for use in manufacturing ethylamine
  (2) Other
  130 A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
  190 B Other
  2 Other
  220 (1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
  290 (2) Other
  2207.20 Ethyl alcohol and other spirits, denatured, of any strength
  100 1 Of an alcoholic strength by volume of 90% vol or higher
  200 2 Other
  22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
  2208.20 Spirits obtained by distilling grape wine or grape marc
  100 1 Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ
  200 2 Other
  2208.30 Whiskies
  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
  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
  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
  032 (2) Other
  2208.40 000 Rum and other spirits obtained by distilling fermented sugar-cane products
  2208.50 000 Gin and Geneva
  2208.60 000 Vodka
  2208.70 000 Liqueurs and cordials
  2208.90 Other
  1 Ethyl alcohol and distilled alcoholic beverages
  (1) Fruit brandy
  111 A Of an alcoholic strength by volume of 50% vol or higher, excluding those in containers holding less than 2ℓ
  119 B Other
  (2) Other
  A Ethyl alcohol
  124 (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
  123 (b) Other
  B Other
  125 (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
  129 (b) Other
  2 Other spirituous beverages
  220 (1) Imitation sake and white sake
  230 (2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol
  240 (3) Other
  22.09
  2209.00 000 Vinegar and substitutes for vinegar obtained from acetic acid
**1Certified 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
**2Certified 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
**3Certified 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
Free Free Free Free Free Free Free Free Free Free Free Free Free
3.2% 3% Free L
Free (Free) Free L
22.4% 13.4% Free 1.2% 3.7% 8.1% 4.9% 8.5% 8.5% 12.2% L
16% 9.6% Free Free Free Free Free Free 1.2% 1.2% 1.2% 1.2% 4.4% 2.4% 6.1% 4.8% 8.0% L
22.4% 13.4% Free Free 3.7% 8.1% 4.9% 6.1% 8.5% 6.7% 11.7% L
16% 9.6% Free Free Free Free Free Free 1.2% 1.2% 1.2% 1.2% Free 2.4% 6.1% 4.8% 7.2% L
6.40 yen/l Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
201.60 yen/l 182 yen/l 145.60 yen/l Free Free 56yen/l 98.00 yen/l 109.20yen/l 159.25 yen/l L
Free
123.20 yen/l 112 yen/l Free 30.55yen/l 50.91 yen/l 71.27yen/l 93.33 yen/l L
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 5.8% or 125 yen/l, whichever is the less 6.0% or 50.00yen/l, whichever is the less, subject to a minimum customs duty of 26.80yen/l 5.0% or41.67 yen/l whichever is the less, subject to a minimum customs duty of 22.33 yen/l 13.1% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 58.63yen/l L
Free
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 5.8% or 125 yen/l, whichever is the less 8.1% or 67.31yen/l, whichever is the less, subject to a minimum customs duty of 36.08yen/l 11.3% or 93.75yen/l whichever is the less, subject to a minimum customs duty of 50.25 yen/l 13.6% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 60.91yen/l L
64 yen/l 45 yen/l 24 yen/l Free Free Free 18.00 yen/l Free L
27% 23% Free 11.5% Free 10.1% 11.5% 11.5% 12.9% 12.9% 12.9% 8.4% 14.4% 14.4% 17.3% 19.2% L
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 14.9% or 11.50 yen/kg, whichever is the greater Free 13% or 10.06 yen/kg, whichever is the greater 14.9% or 11.5yen/kg, whichever is the greater 14.9% or 11.5yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 16.8% or 12.94 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 22.4% or 17.25 yen/kg, whichever is the greater 24.8% or 19.17 yen/kg, whichever is the greater L KG
22.5% 19.1% Free 9.6% Free 8.4% 9.6% 9.6% 10.7% 10.7% 10.8% 6.9% 11.9% 11.9% 14.3% 15.9% L
30% 25.5% Free 12.8% Free 11.2% 12.8% 12.8% 14.3% 14.3% 14.4% 9.3% 15.9% 15.9% 19.1% 21.3% L
64 yen/l 45 yen/l Free Free Free Free Free Free Free Free Free Free L
70.60 yen/l 69.30 yen/l 50.40 yen/l Free Free 13.75yen/l 31.50yen/l 63.00yen/l L
22.5% 19.1% Free 9.6% 1.7% 8.4% 9.6% 9.6% 10.7% 10.7% 10.8% 6.9% 11.9% 11.9% 14.3% 17.4% L
70.60 yen/l 69.30 yen/l 50.40 yen/l Free Free 13.75yen/l Free 63.00yen/l L
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 14.9% or 11.50yen/kg, whichever is the greater 13% or 10.06 yen/kg, whichever is the greater 14.9% or 11.50yen/kg, whichever is the greater 14.9% or 11.50yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 16.8% or 12.94 yen/kg, whichever is the greater 18.6% or 14.38yen/kg, whichever is the greater 18.6% or 14.38yen/kg, whichever is the greater 22.4% or 17.25 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater L KG
70.40 yen/l (70.40 yen/l) Free L
30.80 yen/l 27 yen/l Free L
(6.40 yen/l) Free (42.40 yen/l) Free Free Free Free Free Free Free Free Free Free Free Free Free Free
L
L
43.10 yen/l 42.40 yen/l 30.80 yen/l Free
30.80 yen/l L
**1 **3 Cider, perry and mead 35.33yen/l L
Free
(27.2%)
# Free Free Free Free Free Free Free
Free Free Free Free Free Free Free Free L
Free L
Free L
# Free Free Free Free Free Free Free Free Free Free Free Free Free L
10% Free 10% 10% L
38.10 yen/l
# Free Free Free Free Free Free Free Free Free Free Free Free Free L
44.80 yen/l Free 29.14 yen/l L
32% 27.2% Free 27.2% 20.8% L
44.80 yen/l 38.10 yen/l Free 29.14 yen/l L
Free Free Free Free Free Free Free Free Free Free Free Free Free Free
(193.20 yen/l) Free (Free) L
(227.90 yen/l) Free (Free) L
Free Free Free Free Free Free Free Free Free Free Free Free Free Free
(13.7%) Free (Free)
L
L
(15.7%) Free (Free)
L
L
(207.20 yen/l) Free (Free) L
(172.50 yen/l) Free (Free) L
(20.2%) Free (18%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
(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 Free Free Free Free Free Free Free Free Free L
(17.9%) Free (16%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
(141.10 yen/l) Free (126 yen/l) Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
Free Free Free Free Free Free Free Free Free Free Free Free Free Free
(193.20 yen/l) Free (Free) L
(227.90 yen/l) Free (Free) L
82.50 yen/l
# Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
96 yen/l 48 yen/l Free L
16%
# Free Free Free Free Free Free Free Free Free Free Free Free Free Free L
17.9% 25.20 yen/l Free Tequila, Mescal and Sotol Free **2 16% L
70.40 yen/l (70.40 yen/l) Free Free Free Free Free Free Free Free Free Free Free L
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 14.9% or 11.50 yen/kg, whichever is the greater 13% or 10.06 yen/kg, whichever is the greater 14.9% or 11.5yen/kg, whichever is the greater 14.9% or 11.5yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 16.8% or 12.94 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 22.4% or 17.25 yen/kg, whichever is the greater 22.4% or 17.25 yen/kg, whichever is the greater 27.9% or 21.56 yen/kg, whichever is the greater L KG
89.60 yen/l 88 yen/l Free Free Free Free Free Free Free Free Free Free Free L
8% 7.5% 4.8% Free Free Free Free Free Free 0.6% 0.9% 0.9% Free 3.4% 1.2% 3.1% 3.1% 6.3% L