HS Code2206.00 - 228 NACCS 2
Description Synopsis Other fermented beverages (for example, cider, perry, mead), of an alcoholic strength by volume of 1% vol or higher, 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)
Tariff Classification
section 04Prepared 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 22Beverages, spirits and vinegar
2206.00Other 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:
2 Other:
(2) Other:
B Other:
(b) Other:
-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)
Country or Territory
Tariff rate
General43.10yen/l
Temporary
WTO42.40yen/l
GSP30.80yen/l
LDCFree
Unit I
-
II L
Other
relevant
laws
  • 22.06
  • Food Sanitation Law
  • Liquor Tax Law

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Tariff rate (EPA, Trade agreement)
Singapore
Mexico
Malaysia
Chile
Thailand
Indonesia
Brunei
ASEAN
Philippines30.80yen/l
Switzerland
Viet Nam
India
Peru
Australia
Mongolia
TPP11
(CPTPP)
19.27yen/l
EU19.27yen/l
UK19.27yen/l
ASEAN
Australia
New Zealand
(RCEP)
30.84yen/l
China
(RCEP)
30.84yen/l
Korea
(RCEP)
30.84yen/l
Japan-US Trade Agreement