Top> Japan's Tariff Schedule as of October 22 2021>
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
  Chapter 22 Beverages, spirits and vinegar.  
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2021.10.22
 Statistical codeDescription
 H.S.code 
Tariff rate Tariff rate (EPA) Tariff rate Unit Law
General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines Switzerland Viet Nam India Peru Australia Mongolia TPP11 (CPTPP) EU UK JP-US Trade Agreement **1 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
  Other
  2202.91 Non-alcoholic beer
  100 1 Containing added sugar
  200 2 Other
  2202.99 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 2 l or less
  010 1 Sherry, port and other fortified wines
  020 2 Other
  2204.22 000 In containers holding more than 2 l but not more than 10 l
  2204.29 Other
  010 1 In containers holding 150 l 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 2 l 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, saké); 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) Saké (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 Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (added spirit (limited to those prescribed by the Order for Enforcement of the Liquor Tax Act prior to the revision by Article 1 of the Order for Partial Revision of the Order for Enforcement of the Liquor Tax Act, etc. (Order No. 110 of 2017) (hereinafter referred to as "the former Order for Enforcement of the Liquor Tax Act" in this Article)) to low-malt beer(limited to those prescribed by the former Order for Enforcement of the Liquor Tax Act))
  224 - Other
  (b) Other
  228 - Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (fermented sugars, hop cones, water and articles stipulated by the former Order for Enforcement of the Liquor Tax Act 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
  2208.20 000 Spirits obtained by distilling grape wine or grape marc
  2208.30 000 Whiskies
  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
  110 (1) Fruit brandy
  (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 saké and white saké
  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
**1The tariff rates in this column are for the tariff lines in the Schedule of Japan, Sub-Section 5, Section B, Annex I of the Agreement.
**2Certified 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
**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 30.80 yen/l
**4Temporary rate is ◎Free
3.2% 3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
Free (Free) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
22.4% 13.4% Free Free Free 5% Free Free Free 3.7% 6.1% 4.4% 4.5% 4.5% L FD
16% 9.6% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
22.4% 13.4% Free Free Free 5% Free Free Free Free Free 3.4% Free Free Free L FD
16% 9.6% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
22.4% 13.4% Free Free Free 5% Free Free Free Free Free 3.4% Free Free Free Free L FD
16% 9.6% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
6.40 yen/l Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
201.60 yen/l 182 yen/l 145.60 yen/l Free Free Free Free 45.50 yen/l Free 69.33 yen/l Free Free 69.33 yen/l L FD
123.20 yen/l 112 yen/l Free Free Free Free Free Free 37.33 yen/l Free Free 37.33 yen/l L FD
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 Free Free Free Free 6.8% or 56.82 yen/l, whichever is the less, subject to a minimum customs duty of 30.45 yen/l 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 17.87 yen/l Free Free 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 17.87 yen/l L FD
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 Free Free 4.7% or 39.06 yen/l, whichever is the less, subject to the minimum customs duty of 20.94 yen/l 4.1% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 18.27 yen/l 6.8% or 56.82 yen/l, whichever is the less, subject to a minimum customs duty of 30.45 yen/l 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 25.52 yen/l Free Free 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 25.52 yen/l L FD
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 Free Free 4.7% or 39.06 yen/l, whichever is the less, subject to the minimum customs duty of 20.94 yen/l 4.1% or 125 yen/l, whichever is the less, subject to the minimum customs duty of 18.27 yen/l 6.8% or 56.82 yen/l, whichever is the less, subject to a minimum customs duty of 30.45 yen/l 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 25.52 yen/l Free Free 5.7% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 25.52 yen/l L FD
64 yen/l 45 yen/l 24 yen/l Free Free Free Free 7.50 yen/l Free 20.45 yen/l Free Free Free Free L FD
27% 23% Free 1.4% Free Free 1.4% 1.4% 2.9% 2.9% 7.2% Free 4.3% 4.3% 7.2% Free 14.4% Free Free Free L FD
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 1.9% or 1.44 yen/kg, whichever is the greater Free Free 1.9% or 1.44 yen/kg, whichever is the greater 1.9% or 1.44 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 3.7% or 2.88 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater Free 18.6% or 14.38 yen/kg, whichever is the greater Free Free Free L KG FD
22.5% 19.1% Free 1.2% Free Free 1.2% 1.2% 2.4% 2.4% 6% Free 3.6% 3.6% 6% Free 11.9% Free Free Free L FD
30% 25.5% Free 1.6% Free Free 1.6% 1.6% 3.2% 3.2% 8% Free 4.8% 4.8% 8% Free 15.9% Free Free Free L FD
64 yen/l 45 yen/l Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
70.60 yen/l 69.30 yen/l 50.40 yen/l Free Free Free Free 18.90 yen/l 44.10 yen/l Free Free L FD
22.5% 19.1% Free 1.2% Free Free 1.2% 1.2% 2.4% 2.4% 6% Free 3.6% 3.6% 6% 5.2% 11.9% 6.3% 6.4% 6.4% L FD
70.60 yen/l 69.30 yen/l 50.40 yen/l Free Free Free Free 18.90 yen/l 44.10 yen/l Free Free L FD
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 1.9% or 1.44 yen/kg, whichever is the greater Free 1.9% or 1.44 yen/kg, whichever is the greater 1.9% or 1.44 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 3.7% or 2.88 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater 14.9% or 11.50 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater L KG FD
70.40 yen/l (70.40 yen/l) Free 44.80 yen/l 44.80 yen/l 44.80 yen/l L FD
30.80 yen/l 27 yen/l Free 17.18 yen/l 9 yen/l 9 yen/l L FD
Free (42.40 yen/l)
Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD
43.10 yen/l 42.40 yen/l 30.80 yen/l Free
30.80 yen/l 26.98 yen/l 26.98 yen/l 26.98 yen/l L FD
**2 **3 Cider, perry and mead Free Fermented beverages prepared from Seabuckthorn Free 26.98 yen/l 14.13 yen/l 14.13 yen/l L FD
(27.2%)
#Free
Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
AM
FD
Free Free Free Free Free Free Free Free Free Free Free L CR
AM
FD
Free Free Free Free Free Free Free Free Free Free Free L CR
AM
FD
#Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
AM
FD
10%
#Free Free Free Free 6.3% **4 Free Free L CR
AM
FD
Free Free 10% 4.7% 6.3% 6.4% 6.4% 6.3% L CR
AM
FD
38.10 yen/l
#Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
AM
FD
44.80 yen/l Free Free 13.45 yen/l Free Free Free L CR
AM
FD
32% 27.2% Free Free 27.2% 9.6% 13.6% 17.3% 17.3% L CR
AM
FD
44.80 yen/l 38.10 yen/l Free Free 13.45 yen/l 19.05 yen/l 24.25 yen/l 24.25 yen/l L CR
AM
FD
Free (Free) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
Free (Free) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
Free (18%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
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 Free Free Free Free L CR
FD
Free (16%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
Free (126 yen/l) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
Free (Free) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
82.50 yen/l
#Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
96 yen/l 48 yen/l Free 52.50 yen/l 52.50 yen/l 52.50 yen/l L CR
FD
16%
#Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L CR
FD
17.9% 25.20 yen/l Free Tequila, Mescal and Sotol Free 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 16% 10.1% 10.2% 10.2% L CR
FD
70.40 yen/l (70.40 yen/l) Free Free Free Free Free Free Free Free Free Free Free 44.80 yen/l 44.80 yen/l 44.80 yen/l L CR
FD
35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 1.9% or 1.44 yen/kg, whichever is the greater Free 1.9% or 1.44 yen/kg, whichever is the greater 1.9% or 1.44 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 3.7% or 2.88 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 3.7% or 2.88 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 5.6% or 4.31 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater 14.9% or 11.50 yen/kg, whichever is the greater 18.6% or 14.38 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater 9.9% or 7.67 yen/kg, whichever is the greater L KG CR
FD
89.60 yen/l 88 yen/l Free Free Free Free Free Free Free Free Free Free Free Free 56 yen/l 56 yen/l 56 yen/l L CR
FD
8% 7.5% 4.8% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free L FD