section 04 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 note

chapter 22 Beverages, spirits and vinegar note

No.Stat.
Code
No.
N
A
C
C
S
Description
Tariff rate Tariff rate (EPA) Tariff rate
(Japan-US Trade Agreement)
Unit
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
ASEAN
Australia
New Zealand
(RCEP)
China
(RCEP)
Korea
(RCEP)
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 5 Mineral waters and aerated waters 3.2% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2201.90 000 2 Other Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
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 5 1 Containing added sugar 22.4% 13.4% Free FreeFree5%FreeFreeFree1.2%3.7%FreeFreeFree10.9%10.9% L
200 0 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree7.8%7.8% L
Other:
2202.91 Non-alcoholic beer:
100 1 1 Containing added sugar 22.4% 13.4% Free FreeFree5%FreeFreeFreeFreeFreeFreeFreeFreeFree10.9%10.9% L
200 3 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree7.8%Free L
2202.99 Other:
100 0 1 Containing added sugar 22.4% 13.4% Free FreeFree5%FreeFreeFreeFreeFreeFreeFreeFreeFree10.9%10.9%Free L
200 2 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree7.8%Free L
22.03
2203.00 000 4 Beer made from malt 6.40yen/l Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09:
2204.10 000 6 Sparkling wine 201.60yen/l 182yen/l 145.60yen/l Free FreeFreeFree27.30yen/lFree34.67yen/lFreeFree34.67yen/l L
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21 In containers holding 2 l or less:
010 5 1 Sherry, port and other fortified wines 123.20yen/l 112yen/l Free FreeFreeFreeFreeFreeFreeFreeFree81.45yen/l81.45yen/l81.45yen/lFree L
020 2 Other 21.3% or 156.80yen/l, whichever is the less, subject to a minimum customs duty of 93yen/l 15% or 125yen/l, whichever is the less, subject to a minimum customs duty of 67yen/l Free FreeFreeFreeFreeFree4.1% or 34.09yen/l, whichever is the less, subject to a minimum customs duty of 18.27yen/l2.8% or 125yen/l, whichever is the lessFreeFree12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l2.8% or 125yen/l, whichever is the less L
2204.22 000 In containers holding more than 2 l but not more than 10 l 21.3% or 156.80yen/l, whichever is the less, subject to a minimum customs duty of 93yen/l 15% or 125yen/l, whichever is the less, subject to a minimum customs duty of 67yen/l Free FreeFreeFree2.8% or 23.44yen/l, whichever is the less, subject to a minimum customs duty of 12.56yen/l1.4% or 125yen/l, whichever is the less, subject to a minimum customs duty of 6.09yen/l4.1% or 34.09yen/l, whichever is the less, subject to a minimum customs duty of 18.27yen/l2.8% or 125yen/l, whichever is the less, subject to a minimum customs duty of 12.76yen/lFreeFree12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l2.8% or 125yen/l, whichever is the less, subject to a minimum customs duty of 12.76yen/l L
2204.29 Other:
010 1 In containers holding 150 ℓ or less 21.3% or 156.80yen/l, whichever is the less, subject to a minimum customs duty of 93yen/l 15% or 125yen/l, whichever is the less, subject to a minimum customs duty of 67yen/l Free FreeFreeFree2.8% or 23.44yen/l, whichever is the less, subject to a minimum customs duty of 12.56yen/l1.4% or 125yen/l, whichever is the less, subject to a minimum customs duty of 6.09yen/l4.1% or 34.09yen/l, whichever is the less, subject to a minimum customs duty of 18.27yen/l2.8% or 125yen/l, whichever is the less, subject to a minimum customs duty of 12.76yen/lFreeFree12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l12.2% or 101.56yen/l, whichever is the less, subject to a minimum customs duty of 54.44yen/l2.8% or 125yen/l, whichever is the less, subject to a minimum customs duty of 12.76yen/l L
090 0 2 Other 64yen/l 45yen/l 24yen/l Free FreeFreeFree4.50yen/lFree12.27yen/lFreeFreeFree32.73yen/l32.73yen/l32.73yen/lFree L
2204.30 Other grape must:
1 Of an alcoholic strength by volume of less than 1 % vol:
(1) Containing added sugar:
111 6 A Not more than 10 % by weight of sucrose, naturally and artificially contained 27% 23% Free FreeFreeFreeFreeFreeFreeFree7.2%Free1.4%1.4%4.3%Free11.5%FreeFreeFree18.7%18.7%18.7% L
119 B Other 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFreeFree9.3% or 7.19yen/kg, whichever is the greater, subject to a maximum customs duty of 50%Free1.9% or 1.44yen/kg, whichever is the greater1.9% or 1.44yen/kg, whichever is the greater5.6% or 4.31yen/kg, whichever is the greaterFree14.9% or 11.50yen/kg, whichever is the greaterFreeFreeFree24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greater L KG
(2) Other:
191 2 A Not more than 10 % by weight of sucrose 22.5% 19.1% Free FreeFreeFreeFreeFreeFreeFree6%Free1.2%1.2%3.6%Free9.6%FreeFreeFree15.5%15.5%15.5% L
199 3 B Other 30% 25.5% Free FreeFreeFreeFreeFreeFreeFree8%Free1.6%1.6%4.8%Free12.8%FreeFreeFree20.7%20.7%20.7% L
200 4 2 Other 64yen/l 45yen/l Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree32.73yen/l32.73yen/l32.73yen/lFree L
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
2205.10 000 4 In containers holding 2 l or less 70.60yen/l 69.30yen/l 50.40yen/l Free FreeFreeFree6.30yen/l31.50yen/lFreeFree50.40yen/l50.40yen/l50.40yen/l L
2205.90 Other:
100 3 1 Of an alcoholic strength by volume of less than 1 % vol 22.5% 19.1% Free FreeFreeFreeFreeFreeFreeFree6%Free1.2%1.2%3.6%1.7%9.6%FreeFreeFree15.5%15.5%15.5% L
200 5 2 Other 70.60yen/l 69.30yen/l 50.40yen/l Free FreeFreeFree6.30yen/l31.50yen/lFreeFree50.40yen/l50.40yen/l50.40yen/l L
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 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFree9.3% or 7.19yen/kg, whichever is the greater, subject to a maximum customs duty of 50%Free1.9% or 1.44yen/kg, whichever is the greater1.9% or 1.44yen/kg, whichever is the greater5.6% or 4.31yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater14.9% or 11.50yen/kg, whichever is the greaterFreeFreeFree24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greaterFree L KG
2 Other:
210 5 (1) Saké (Seishu and Dakushu) 70.40yen/l (70.40yen/l) Free 32yen/l32yen/l32yen/l57.20yen/l57.20yen/l57.20yen/l L
(2) Other:
221 2 A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 30.80yen/l 27yen/l Free 12.27yen/lFreeFree19.64yen/l19.64yen/l19.64yen/l L
B Other:
(a) Sparkling beverages made, in part, from malt: Free (42.40yen/l)
223 4 -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)) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
224 5 -Other FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
(b) Other: 43.10yen/l 42.40yen/l 30.80yen/l Free
228 2 -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) 30.80yen/l19.27yen/l19.27yen/l19.27yen/l30.84yen/l30.84yen/l30.84yen/l L
229 -Other Certified 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 FreeCertified 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 30.80yen/l
Cider, perry and mead FreeFermented beverages prepared from Seabuckthorn Free19.27yen/lFreeFree36.34yen/l36.34yen/l36.34yen/l L
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 2 -Intend for use in manufacturing industrial alcohol FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
122 3 -Intend for use in manufacturing ethyl acetate Free(23.8%)FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
123 4 -Intend for use in manufacturing ethylamine Free(23.8%)FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
(2) Other:
130 4 A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
B Other: 10%
191 2 *[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%)(3.2%)(4.5%)(4.5%)Free(8.1%) L
199 3 *[2] Other Free Free(23.8%)3.2%4.5%4.5%4.5%8.1%4.5% L
2 Other: 38.10yen/l
220 3 (1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
290 3 (2) Other 44.80yen/l Free Free8.96yen/lFreeFreeFree L
2207.20 Ethyl alcohol and other spirits, denatured, of any strength:
100 6 1 Of an alcoholic strength by volume of 90 % vol or higher 32% 27.2% Free Free27.2%6.4%6.8%12.4%12.4%22.1% L
200 1 2 Other 44.80yen/l 38.10yen/l Free Free8.96yen/l9.53yen/l17.32yen/l17.32yen/l30.96yen/l L
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 2 Spirits obtained by distilling grape wine or grape marc Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.30 000 6 Whiskies Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.40 000 3 Rum and other spirits obtained by distilling fermented sugar-cane products Free (18%) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.50 000 0 Gin and Geneva Free (17.5% or 77yen/l, whichever is the less) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.60 000 4 Vodka Free (16%) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.70 000 1 Liqueurs and cordials Free (126yen/l) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.90 Other:
1 Ethyl alcohol and distilled alcoholic beverages:
110 0 (1) Fruit brandy Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
(2) Other:
A Ethyl alcohol: 82.50yen/l
124 0 (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
123 6 (b) Other 96yen/l 48yen/l Free 37.50yen/l37.50yen/l37.50yen/l60yen/l60yen/l60yen/l L
B Other: 16%
125 1 (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
129 (b) Other 17.9% 25.20yen/l Free Tequila, Mescal and Sotol FreeCertified 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 Free16%7.2%7.3%7.3%13.7%13.7%13.7% L
2 Other spirituous beverages:
220 5 (1) Imitation saké and white saké 70.40yen/l (70.40yen/l) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFree32yen/l32yen/l32yen/l51.20yen/l51.20yen/l51.20yen/l L
230 (2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1 % vol 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFree9.3% or 7.19yen/kg, whichever is the greater, subject to a maximum customs duty of 50%Free1.9% or 1.44yen/kg, whichever is the greater1.9% or 1.44yen/kg, whichever is the greater5.6% or 4.31yen/kg, whichever is the greater5.6% or 4.31yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater14.9% or 11.50yen/kg, whichever is the greaterFreeFreeFree24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greater24.2% or 18.69yen/kg, whichever is the greater L KG
240 4 (3) Other 89.60yen/l 88yen/l Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree40yen/l40yen/l40yen/l64yen/l64yen/l64yen/l L
22.09
2209.00 000 6 Vinegar and substitutes for vinegar obtained from acetic acid 8% 7.5% 4.8% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree5.5%5.5%5.5%Free L