section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes note

chapter 22 Beverages, spirits and vinegar note

No.Stat.
Code
No.
N
A
C
C
S
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 5 Mineral waters and aerated waters 3.2% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2201.90 000 2 Other Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 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 FreeFree5.8%1.2%4.9%4.9%8.5%11% L
200 0 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFree1.7%Free3.5%1.2%3.2%6.4% L
Other:
2202.91 Non-alcoholic beer:
100 1 1 Containing added sugar 22.4% 13.4% Free FreeFree5.8%1.2%2.4%4.9%1.7%6.7%10.1% L
200 3 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree3.5%1.2%Free6.4% L
2202.99 Other:
100 0 1 Containing added sugar 22.4% 13.4% Free FreeFree5.8%1.2%2.4%4.9%1.7%6.7%10.1% L
200 2 2 Other 16% 9.6% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree3.5%1.2%Free6.4% L
22.03
2203.00 000 4 Beer made from malt 6.40yen/l Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 Free22.40yen/l56yen/l81.90yen/l91yen/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 FreeFree20.36yen/l40.73yen/l37.33yen/l 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 Free2.3% or 125yen/l, whichever is the less1.5% or 12.50yen/l, whichever is the less, subject to a minimum customs duty of 6.70yen/lFree7.5% or 125yen/l, whichever is the less, subject to a minimum customs duty of 33.50yen/l12.3% or 102.27yen/l, whichever is the less, subject to a minimum customs duty of 54.82yen/l 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 Free2.3% or 125yen/l, whichever is the less4.6% or 38.46yen/l, whichever is the less, subject to a minimum customs duty of 20.62yen/l8.4% or 70.31yen/l, whichever is the less, subject to a minimum customs duty of 37.69yen/l9.5% or 125yen/l, whichever is the less, subject to a minimum customs duty of 42.64yen/l12.3% or 102.27yen/l, whichever is the less, subject to a minimum customs duty of 54.82yen/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 Free2.3% or 125yen/l, whichever is the less4.6% or 38.46yen/l, whichever is the less, subject to a minimum customs duty of 20.62yen/l8.4% or 70.31yen/l, whichever is the less, subject to a minimum customs duty of 37.69yen/l9.5% or 125yen/l, whichever is the less, subject to a minimum customs duty of 42.64yen/l12.3% or 102.27yen/l, whichever is the less, subject to a minimum customs duty of 54.82yen/l L
090 0 2 Other 64yen/l 45yen/l 24yen/l Free FreeFreeFree13.50yen/lFree36.82yen/l 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 7.2%Free5.8%7.2%7.2%8.6%8.6%8.6%2.1%10.1%10.1%12.9%7.7%20.1% L
119 B Other 35% or 27yen/kg, whichever is the greater 29.8% or 23yen/kg, whichever is the greater Free 9.3% or 7.19yen/kg, whichever is the greaterFree7.5% or 5.75yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater, subject to a maximum customs duty of 50%11.2% or 8.63yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater16.8% or 12.94yen/kg, whichever is the greater9.9% or 7.67yen/kg, whichever is the greater26.1% or 20.13yen/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 6%Free4.8%6%6%7.2%7.2%7.2%1.7%8.4%8.4%10.7%6.4%16.7% L
199 3 B Other 30% 25.5% Free 8%Free6.4%8%8%9.6%9.6%9.6%2.3%11.2%11.2%14.3%8.5%22.3% L
200 4 2 Other 64yen/l 45yen/l Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 FreeFree12.60yen/l44.10yen/l L
2205.90 Other:
100 3 1 Of an alcoholic strength by volume of less than 1 % vol 22.5% 19.1% Free 6%Free4.8%6%6%7.2%7.2%7.2%1.7%8.4%8.4%10.7%12.2%16.7% L
200 5 2 Other 70.60yen/l 69.30yen/l 50.40yen/l Free FreeFreeFree44.10yen/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 9.3% or 7.19yen/kg, whichever is the greater7.5% or 5.75yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater, subject to a maximum customs duty of 50%11.2% or 8.63yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater16.8% or 12.94yen/kg, whichever is the greater22.4% or 17.25yen/kg, whichever is the greater26.1% or 20.13yen/kg, whichever is the greater L KG
2 Other:
210 5 (1) Saké (Seishu and Dakushu) 70.40yen/l (70.40yen/l) Free 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 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 Law (added spirit to low-malt beer) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
224 5 -Other FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 Law (fermented sugars, hop cones, water and articles stipulated by a Cabinet Order as materials) 30.80yen/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 14.13yen/lFermented beverages prepared from Seabuckthorn Free 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 FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
122 3 -Intend for use in manufacturing ethyl acetate FreeFreeFreeFreeFreeFreeFreeFree L
123 4 -Intend for use in manufacturing ethylamine FreeFreeFreeFreeFreeFreeFreeFree L
(2) Other:
130 4 A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 FreeFreeFree L
199 3 *[2] Other Free Free10%7.9% L
2 Other: 38.10yen/l
220 3 (1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
290 3 (2) Other 44.80yen/l Free Free22.41yen/l 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%16% L
200 1 2 Other 44.80yen/l 38.10yen/l Free Free22.41yen/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) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.30 000 6 Whiskies Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.40 000 3 Rum and other spirits obtained by distilling fermented sugar-cane products Free (18%) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.50 000 0 Gin and Geneva Free (17.5% or 77yen/l, whichever is the less) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.60 000 4 Vodka Free (16%) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.70 000 1 Liqueurs and cordials Free (126yen/l) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
2208.90 Other:
1 Ethyl alcohol and distilled alcoholic beverages:
110 0 (1) Fruit brandy Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree L
123 6 (b) Other 96yen/l 48yen/l Free L
B Other: 16%
125 1 (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still ◎Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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% L
2 Other spirituous beverages:
220 5 (1) Imitation saké and white saké 70.40yen/l (70.40yen/l) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFree 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 9.3% or 7.19yen/kg, whichever is the greater7.5% or 5.75yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater9.3% or 7.19yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater11.2% or 8.63yen/kg, whichever is the greater, subject to a maximum customs duty of 50%11.2% or 8.63yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater13% or 10.06yen/kg, whichever is the greater16.8% or 12.94yen/kg, whichever is the greater16.8% or 12.94yen/kg, whichever is the greater22.4% or 17.25yen/kg, whichever is the greater26.1% or 20.13yen/kg, whichever is the greater L KG
240 4 (3) Other 89.60yen/l 88yen/l Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFree58.67yen/l L
22.09
2209.00 000 6 Vinegar and substitutes for vinegar obtained from acetic acid 8% 7.5% 4.8% Free FreeFreeFreeFreeFreeFreeFreeFreeFree1.4%Free1.7%1.7%2.5%5% L