| SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 22 Beverages, spirits and vinegar. |
| Statistical code | Description | ||
|---|---|---|---|
| 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 |
| 3.2% | 3% | 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 | Free | Free | L | ||||
| 22.4% | 13.4% | Free | Free | 2.4% | 7.3% | 3.7% | 7.3% | 7.3% | 11.0% | L | ||||||||||
| 16% | 9.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 3.5% | 1.2% | 5.2% | 3.6% | 6.4% | L | |||
| 22.4% | 13.4% | Free | Free | 2.4% | 7.3% | 3.7% | 4.9% | 7.3% | 5.0% | 10.1% | L | |||||||||
| 16% | 9.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 1.2% | 5.2% | 3.6% | 4.8% | 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 | 44.8yen/l | 84.00yen/l | 100.10yen/l | 136.50yen/l | L | |||||||||||
| 123.20 yen/l | 112 yen/l | Free | Free | 20.36yen/l | 40.73yen/l | 61.09yen/l | 74.67yen/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 | Free | 4.6% or 125.00yen/l, whichever is the less | 4.5% or 37.50yen/l, whichever is the less, subject to the minimum customs duty of 20.10yen/l | 2.5% or20.83 yen/l whichever is the less, subject to a minimum customs duty of 11.17 yen/l | 11.3% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 50.25yen/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 | Free | 4.6% or 125.00yen/l, whichever is the less | 6.9% or 57.69yen/l, whichever is the less, subject to the minimum customs duty of 30.92yen/l | 10.3% or 85.94 yen/l, whichever is the less, subject to the minimum customs duty of 46.06yen/l | 12.3% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 54.82yen/l | L | ||||||||||||
| 64 yen/l | 45 yen/l | 24 yen/l | Free | Free | Free | Free | 16.50yen/l | Free | L | |||||||||||
| 27% | 23% | Free | 10.1% | Free | 8.6% | 10.1% | 10.1% | 11.5% | 11.5% | 11.5% | 6.3% | 12.9% | 12.9% | 15.8% | 15.3% | L | ||||
| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 13.0% or 10.06yen/kg, whichever is the greater | Free | 11.2% or 8.63yen/kg, whichever is the greater | 13% or 10.06yen/kg, whichever is the greater | 13.0% or 10.06yen/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 | 14.9% or 11.50yen/kg, whichever is the greater , subject to a maximum customs duty of 50% | 14.9% or 11.50yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 20.5% or 15.81yen/kg, whichever is the greater | 19.9% or 15.33yen/kg, whichever is the greater | L | KG | |||
| 22.5% | 19.1% | Free | 8.4% | Free | 7.2% | 8.4% | 8.4% | 9.6% | 9.6% | 9.6% | 5.2% | 10.7% | 10.7% | 13.1% | 12.7% | L | ||||
| 30% | 25.5% | Free | 11.2% | Free | 9.6% | 11.2% | 11.2% | 12.8% | 12.8% | 12.8% | 7.0% | 14.3% | 14.3% | 17.5% | 17.0% | 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 | 9.16yen/l | 25.20yen/l | 56.70yen/l | L | ||||||||||||
| 22.5% | 19.1% | Free | 8.4% | Free | 7.2% | 8.4% | 8.4% | 9.6% | 9.6% | 9.6% | 5.2% | 10.7% | 10.7% | 13.1% | 15.6% | L | ||||
| 70.60 yen/l | 69.30 yen/l | 50.40 yen/l | Free | Free | 9.16yen/l | Free | 56.70yen/l | L | ||||||||||||
| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 13.0% or 10.06yen/kg, whichever is the greater | 11.2% or 8.63yen/kg, whichever is the greater | 13% or 10.06yen/kg, whichever is the greater | 13.0% or 10.06yen/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 | 14.9% or 11.50yen/kg, whichever is the greater , subject to a maximum customs duty of 50% | 14.9% or 11.50yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 20.5% or 15.81yen/kg, whichever is the greater | 26.1% or 20.13yen/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 | ||||||
| Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | ||||||
| 43.10 yen/l | 42.40 yen/l | 30.80 yen/l | Free | |||||||||||||||||
| 30.80yen/l | L | |||||||||||||||||||
| ※１ | ※３ | Cider, perry and mead 28.27yen/l | L | |||||||||||||||||
| (27.2%) | ||||||||||||||||||||
| # Free | ||||||||||||||||||||
| Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | ||||||
| Free | Free | Free | Free | Free | Free | Free | L | |||||||||||||
| Free | Free | Free | Free | Free | Free | Free | L | |||||||||||||
| # Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | ||||||
| 10% | Free | Free | 10.0% | 9.5% | L | |||||||||||||||
| 38.10 yen/l | ||||||||||||||||||||
| # Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | ||||||
| 44.80 yen/l | Free | Free | 26.89yen/l | L | ||||||||||||||||
| 32% | 27.2% | Free | Free | 27.2% | 19.2% | L | ||||||||||||||
| 44.80 yen/l | 38.10 yen/l | Free | Free | 26.89yen/l | L | |||||||||||||||
| (193.20 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | |||
| (227.90 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | |||
| (13.7%) | Free | (Free) | ||||||||||||||||||
| 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 | L | ||||||
| (15.7%) | Free | (Free) | ||||||||||||||||||
| 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 | L | ||||||
| (207.20 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | |||
| (172.50 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 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 | |||
| (193.20 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | |||
| (227.90 yen/l) | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 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 | 16.0% | 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 | 13.0% or 10.06yen/kg, whichever is the greater | 11.2% or 8.63yen/kg, whichever is the greater | 13% or 10.06yen/kg, whichever is the greater | 13.0% or 10.06yen/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 | 14.9% or 11.50yen/kg, whichever is the greater , subject to a maximum customs duty of 50% | 14.9% or 11.50yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 16.8% or 12.94yen/kg, whichever is the greater | 20.5% or 15.81yen/kg, whichever is the greater | 20.5% or 15.81yen/kg, whichever is the greater | 26.1% or 20.13yen/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 | Free | Free | Free | Free | 2.7% | 0.6% | 2.6% | 2.6% | 5.0% | L |