| SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY | |
| Chapter 22 Beverages, spirits and vinegar. |
| Statistical code | Description | Tariff rate | Tariff rate (EPA) | Tariff rate | Unit | Law | ||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| H.S.code | General | Temporary | WTO | GSP | LDC | Singapore | Mexico | Malaysia | Chile | Thailand | Indonesia | Brunei | ASEAN | Philippines | Switzerland | Viet Nam | India | Peru | Australia | Mongolia | CPTPP | EU | UK | ASEAN/Australia/New Zealand(RCEP) | China (RCEP) |
Korea (RCEP) |
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 | 3.2% | 3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | FD | |||||
| 2201.90 | 000 | Other | Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | FD | |||||
| 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, nut 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 | 22.4% | 13.4% | Free | Free | Free | 5% | Free | Free | Free | Free | 2.4% | Free | Free | Free | 10.1% | 10.1% | L | FD | |||||||||||||
| 200 | 2 Other | 16% | 9.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.2% | 7.2% | L | FD | ||||||
| Other : | ||||||||||||||||||||||||||||||||
| 2202.91 | Non-alcoholic beer | |||||||||||||||||||||||||||||||
| 100 | 1 Containing added sugar | 22.4% | 13.4% | Free | Free | Free | 5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | 10.1% | 10.1% | L | FD | ||||||||||||
| 200 | 2 Other | 16% | 9.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.2% | Free | L | FD | ||||||
| 2202.99 | Other | |||||||||||||||||||||||||||||||
| 100 | 1 Containing added sugar | 22.4% | 13.4% | Free | Free | Free | 5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | 10.1% | 10.1% | Free | L | FD | |||||||||||
| 200 | 2 Other | 16% | 9.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.2% | Free | L | FD | ||||||
| 22.03 | ||||||||||||||||||||||||||||||||
| 2203.00 | 000 | Beer made from malt | 6.40 yen/l | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | FD | ||||
| 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 | Free | Free | Free | 18.20 yen/l | Free | 17.33 yen/l | Free | Free | 17.33 yen/l | L | FD | |||||||||||||||
| 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 | 123.20 yen/l | 112 yen/l | Free | Free | Free | Free | Free | Free | Free | Free | Free | 71.27 yen/l | 71.27 yen/l | 71.27 yen/l | Free | L | FD | ||||||||||||||
| 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 | Free | Free | Free | Free | Free | 2.7% or 22.73 yen/l, whichever is the less, subject to a minimum customs duty of 12.18 yen/l | 1.4% or 125 yen/l, whichever is the less | Free | Free | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 1.4% or 125 yen/l, whichever is the less | L | FD | |||||||||||||
| 2204.22 | 000 | In containers holding more than 2 l but not more than 10 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 | Free | Free | 1.9% or 15.63 yen/l, whichever is the less, subject to the minimum customs duty of 8.38 yen/l | Free | 2.7% or 22.73 yen/l, whichever is the less, subject to a minimum customs duty of 12.18 yen/l | 1.4% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 6.38 yen/l | Free | Free | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 1.4% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 6.38 yen/l | L | FD | ||||||||||||
| 2204.29 | Other | |||||||||||||||||||||||||||||||
| 010 | 1 In containers holding 150 l 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 | Free | Free | Free | 1.9% or 15.63 yen/l, whichever is the less, subject to the minimum customs duty of 8.38 yen/l | Free | 2.7% or 22.73 yen/l, whichever is the less, subject to a minimum customs duty of 12.18 yen/l | 1.4% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 6.38 yen/l | Free | Free | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 11.3% or 93.75 yen/l, whichever is the less, subject to a minimum customs duty of 50.25 yen/l | 1.4% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 6.38 yen/l | L | FD | |||||||||||||
| 090 | 2 Other | 64 yen/l | 45 yen/l | 24 yen/l | Free | Free | Free | Free | 3.00 yen/l | Free | 8.18 yen/l | Free | Free | Free | 28.64 yen/l | 28.64 yen/l | 28.64 yen/l | Free | L | FD | ||||||||||||
| 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 | 27% | 23% | Free | Free | Free | Free | Free | Free | Free | Free | 7.2% | Free | Free | Free | 2.9% | Free | 10.1% | Free | Free | Free | 17.3% | 17.3% | 17.3% | L | FD | ||||||
| 119 | B Other | 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | Free | Free | Free | Free | Free | Free | Free | 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% | Free | Free | Free | 3.7% or 2.88 yen/kg, whichever is the greater | Free | 13% or 10.06 yen/kg, whichever is the greater | Free | Free | Free | 22.4% or 17.25 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 | L | KG | FD | |||||
| (2) Other | ||||||||||||||||||||||||||||||||
| 191 | A Not more than 10% by weight of sucrose | 22.5% | 19.1% | Free | Free | Free | Free | Free | Free | Free | Free | 6% | Free | Free | Free | 2.4% | Free | 8.4% | Free | Free | Free | 14.3% | 14.3% | 14.3% | L | FD | ||||||
| 199 | B Other | 30% | 25.5% | Free | Free | Free | Free | Free | Free | Free | Free | 8% | Free | Free | Free | 3.2% | Free | 11.2% | Free | Free | Free | 19.1% | 19.1% | 19.1% | L | FD | ||||||
| 200 | 2 Other | 64 yen/l | 45 yen/l | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 28.64 yen/l | 28.64 yen/l | 28.64 yen/l | Free | L | FD | |||||||||
| 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 | 70.60 yen/l | 69.30 yen/l | 50.40 yen/l | Free | Free | Free | Free | Free | 25.20 yen/l | Free | Free | 44.10 yen/l | 44.10 yen/l | 44.10 yen/l | L | FD | ||||||||||||||
| 2205.90 | Other | |||||||||||||||||||||||||||||||
| 100 | 1 Of an alcoholic strength by volume of less than 1% vol | 22.5% | 19.1% | Free | Free | Free | Free | Free | Free | Free | Free | 6% | Free | Free | Free | 2.4% | Free | 8.4% | Free | Free | Free | 14.3% | 14.3% | 14.3% | L | FD | ||||||
| 200 | 2 Other | 70.60 yen/l | 69.30 yen/l | 50.40 yen/l | Free | Free | Free | Free | Free | 25.20 yen/l | Free | Free | 44.10 yen/l | 44.10 yen/l | 44.10 yen/l | L | FD | |||||||||||||||
| 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 | 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | Free | Free | Free | Free | Free | Free | 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% | Free | Free | Free | 3.7% or 2.88 yen/kg, whichever is the greater | 9.3% or 7.19 yen/kg, whichever is the greater | 13% or 10.06 yen/kg, whichever is the greater | Free | Free | Free | 22.4% or 17.25 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 | Free | L | KG | FD | |||||
| 2 Other | ||||||||||||||||||||||||||||||||
| 210 | (1) Saké (Seishu and Dakushu) | 70.40 yen/l | (70.40 yen/l) | Free | 25.60 yen/l | 25.60 yen/l | 25.60 yen/l | 52.80 yen/l | 52.80 yen/l | 52.80 yen/l | L | FD | ||||||||||||||||||||
| (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 | 9.82 yen/l | Free | Free | 17.18 yen/l | 17.18 yen/l | 17.18 yen/l | L | FD | ||||||||||||||||||||
| B Other | ||||||||||||||||||||||||||||||||
| (a) Sparkling beverages made, in part, from malt | Free | (42.40 yen/l) | ||||||||||||||||||||||||||||||
| 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)) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | FD | ||||||||
| 224 | - Other | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | FD | ||||||||
| (b) Other | 43.10 yen/l | 42.40 yen/l | 30.80 yen/l | Free | ||||||||||||||||||||||||||||
| 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) | 30.80 yen/l | 15.42 yen/l | 15.42 yen/l | 15.42 yen/l | 26.98 yen/l | 26.98 yen/l | 26.98 yen/l | L | FD | ||||||||||||||||||||||
| 229 | - Other | **2 | **3 | Cider, perry and mead Free | Fermented beverages prepared from Seabuckthorn Free | 15.42 yen/l | Free | Free | 34.32 yen/l | 34.32 yen/l | 34.32 yen/l | L | FD | |||||||||||||||||||
| 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 | (27.2%) | |||||||||||||||||||||||||||||||
| (1) Intend for use in manufacturing industrial alcohol, ethyl acetate or ethylamine | #Free | |||||||||||||||||||||||||||||||
| 121 | - Intend for use in manufacturing industrial alcohol | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR AM FD |
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| 122 | - Intend for use in manufacturing ethyl acetate | Free | (23.8%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR AM FD |
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| 123 | - Intend for use in manufacturing ethylamine | Free | (23.8%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR AM FD |
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| (2) Other | ||||||||||||||||||||||||||||||||
| 130 | A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR AM FD |
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| B Other | 10% | |||||||||||||||||||||||||||||||
| 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 | #Free | Free | (23.8%) | (2.4%) | 3.6% **4 | (3.6%) | Free | (7.5%) | L | CR AM FD |
|||||||||||||||||||||
| 199 | 〔2〕 Other | Free | Free | (23.8%) | 2.4% | 3.6% | 3.6% | 3.6% | 7.5% | 3.6% | L | CR AM FD |
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| 2 Other | 38.10 yen/l | |||||||||||||||||||||||||||||||
| 220 | (1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR AM FD |
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| 290 | (2) Other | 44.80 yen/l | Free | Free | 6.72 yen/l | Free | Free | Free | L | CR AM FD |
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| 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 | Free | 27.2% | 4.8% | 3.4% | 9.9% | 9.9% | 20.4% | L | CR AM FD |
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| 200 | 2 Other | 44.80 yen/l | 38.10 yen/l | Free | Free | 6.72 yen/l | 4.76 yen/l | 13.85 yen/l | 13.85 yen/l | 28.58 yen/l | L | CR AM FD |
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| 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 | Free | （Free） | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 2208.30 | 000 | Whiskies | Free | （Free） | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 2208.40 | 000 | Rum and other spirits obtained by distilling fermented sugar-cane products | Free | (18%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 2208.50 | 000 | Gin and Geneva | 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 | Free | Free | Free | L | CR FD |
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| 2208.60 | 000 | Vodka | Free | (16%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 2208.70 | 000 | Liqueurs and cordials | Free | (126 yen/l) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 2208.90 | Other | |||||||||||||||||||||||||||||||
| 1 Ethyl alcohol and distilled alcoholic beverages | ||||||||||||||||||||||||||||||||
| 110 | (1) Fruit brandy | Free | （Free） | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| (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 | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 123 | (b) Other | 96 yen/l | 48 yen/l | Free | 30 yen/l | 30 yen/l | 30 yen/l | 52.50 yen/l | 52.50 yen/l | 52.50 yen/l | L | CR FD |
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| B Other | 16% | |||||||||||||||||||||||||||||||
| 125 | (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | L | CR FD |
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| 129 | (b) Other | 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% | 5.8% | 5.8% | 5.8% | 13% | 13% | 13% | L | CR FD |
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| 2 Other spirituous beverages | ||||||||||||||||||||||||||||||||
| 220 | (1) Imitation saké and white saké | 70.40 yen/l | (70.40 yen/l) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 25.60 yen/l | 25.60 yen/l | 25.60 yen/l | 44.80 yen/l | 44.80 yen/l | 44.80 yen/l | L | CR FD |
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| 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 | Free | Free | Free | Free | Free | Free | 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% | Free | Free | Free | 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 | 13% or 10.06 yen/kg, whichever is the greater | Free | Free | Free | 22.4% or 17.25 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 | L | KG | CR FD |
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| 240 | (3) Other | 89.60 yen/l | 88 yen/l | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 32 yen/l | 32 yen/l | 32 yen/l | 56 yen/l | 56 yen/l | 56 yen/l | L | CR FD |
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| 22.09 | ||||||||||||||||||||||||||||||||
| 2209.00 | 000 | Vinegar and substitutes for vinegar obtained from acetic acid | 8% | 7.5% | 4.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 4.8% | 4.8% | 4.8% | Free | L | FD | ||
| **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 |