	Statistical code		Description
	H.S.code		Description

		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	Mongolia	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
		B Other
	191	〔1〕 Certified in accordance with the provisions of a Cabinet Order as being produced from biomass (organic matters obtained from plants or animals, excluding crude oil, petroleum gas, natural gas, coal and the products made therefrom) and intend for use in manufacturing ethyl-tertiary-butyl ether
	199	〔2〕 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%

Free

(Free)

Free

22.4%

13.4%

Free

1.2%

6.5%

2.4%

6.1%

9.7%

12.2%

16%

9.6%

Free

2.6%

Free

4.4%

2.4%

4.8%

22.4%

13.4%

Free

1.2%

6.5%

2.4%

3.7%

6.1%

3.4%

8.4%

11.7%

16%

9.6%

Free

4.4%

2.4%

6.40 yen/l

Free

201.60 yen/l

182 yen/l

145.60 yen/l

Free

33.6yen/l

70.00yen/l

91.00yen/l

113.75yen/l

123.20 yen/l

112 yen/l

Free

10.18yen/l

30.55yen/l

50.91yen/l

56.00yen/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

3.5% or 125.00yen/l, whichever is the less

3% or 25.00yen/l, whichever is the less, subject to the minimum customs duty of 13.40yen/l

Free

9.4% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 41.88yen/l

13.6% or 113.64yen/l, whichever is the less, subject to a minimum customs duty of 60.91yen/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

3.5% or 125.00yen/l, whichever is the less

5.8% or 48.08yen/l, whichever is the less, subject to the minimum customs duty of 25.77yen/l

9.4% or 78.13 yen/l, whichever is the less, subject to the minimum customs duty of 41.88yen/l

10.9% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 48.73yen/l

13.6% or 113.64yen/l, whichever is the less, subject to a minimum customs duty of 60.91yen/l

64 yen/l

45 yen/l

24 yen/l

Free

15.00yen/l

Free

40.91yen/l

27%

23%

Free

8.6%

Free

7.2%

8.6%

10.1%

4.2%

11.5%

14.4%

11.5%

21.6%

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

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

Free

11.2% or 8.63yen/kg, whichever is the greater

Free

9.3% or 7.19yen/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% or 10.06yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

13% or 10.06yen/kg, whichever is the greater

14.9% or 11.50yen/kg, whichever is the greater

14.9% or 11.5yen/kg, whichever is the greater

18.6% or 14.38yen/kg, whichever is the greater

14.9% or 11.50yen/kg, whichever is the greater

27.9% or 21.56yen/kg, whichever is the greater

22.5%

19.1%

Free

7.2%

Free

7.2%

8.4%

3.5%

9.6%

11.9%

9.6%

17.9%

30%

25.5%

Free

9.6%

Free

9.6%

11.2%

4.6%

12.8%

15.9%

12.8%

23.9%

64 yen/l

45 yen/l

Free

70.60 yen/l

69.30 yen/l

50.40 yen/l

Free

4.58yen/l

18.90yen/l

50.40yen/l

22.5%

19.1%

Free

7.2%

Free

7.2%

8.4%

3.5%

9.6%

11.9%

13.9%

17.9%

70.60 yen/l

69.30 yen/l

50.40 yen/l

Free

4.58yen/l

Free

50.40yen/l

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

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

Free

11.2% or 8.63yen/kg, whichever is the greater

9.3% or 7.19yen/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% or 10.06yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

13% or 10.06yen/kg, whichever is the greater

14.9% or 11.50yen/kg, whichever is the greater

14.9% or 11.5yen/kg, whichever is the greater

18.6% or 14.38yen/kg, whichever is the greater

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

27.9% or 21.56yen/kg, whichever is the greater

70.40 yen/l

(70.40 yen/l)

Free

30.80 yen/l

27 yen/l

Free

(6.40 yen/l)

Free

(42.40 yen/l)

Free

43.10 yen/l

42.40 yen/l

30.80 yen/l

Free

30.80yen/l

※１

※３

Cider, perry and mead 21.20yen/l

Fermented beverages prepared from Seabuckthorn Free

(27.2%)

# Free

Free

# Free

Free

10%

# Free

Free

10%

8.7%

38.10 yen/l

# Free

Free

44.80 yen/l

Free

24.65yen/l

32%

27.2%

Free

27.2%

17.6%

44.80 yen/l

38.10 yen/l

Free

24.65yen/l

(193.20 yen/l)

Free

(Free)

Free

(227.90 yen/l)

Free

(Free)

Free

(13.7%)

Free

(Free)

Free

(15.7%)

Free

(Free)

Free

(207.20 yen/l)

Free

(Free)

Free

(172.50 yen/l)

Free

(Free)

Free

(20.2%)

Free

(18%)

Free

(19.6% or 86.20 yen/l, whichever is the less)

Free

(17.5% or 77 yen/l, whichever is the less)

Free

(17.9%)

Free

(16%)

Free

(141.10 yen/l)

Free

(126 yen/l)

Free

(193.20 yen/l)

Free

(Free)

Free

(227.90 yen/l)

Free

(Free)

Free

82.50 yen/l

# Free

Free

96 yen/l

48 yen/l

Free

16%

# Free

Free

17.9%

25.20 yen/l

Free

Tequila, Mescal and Sotol Free

※２

16%

70.40 yen/l

(70.40 yen/l)

Free

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

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

Free

11.2% or 8.63yen/kg, whichever is the greater

9.3% or 7.19yen/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% or 10.06yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

13% or 10.06yen/kg, whichever is the greater

14.9% or 11.50yen/kg, whichever is the greater

14.9% or 11.5yen/kg, whichever is the greater

18.6% or 14.38yen/kg, whichever is the greater

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

27.9% or 21.56yen/kg, whichever is the greater

89.60 yen/l

88 yen/l

Free

73.33yen/l

7.5%

4.8%

Free

2.2%

3.8%

6.3%

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 22 Beverages, spirits and vinegar.