| Tariff Classification |
| 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 |
| chapter 22 | Beverages, spirits and vinegar |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: |
| 2208.90 | －Other: |
| －－Continuous distillation Japanese spirits (Shochu) (meaning continuous distillation Japanese spirits (Shochu) as stipulated by subparagraph 9 of Article 3 of Liquor Tax Act (Act No.6 of 1953), hereinafter the same applies in this subheading); mixture of continuous distillation Japanese spirits (Shochu) and simple system distillation Japanese spirits (Shochu) (meaning simple system distillation Japanese spirits (Shochu) as stipulated by subparagraph 10 of that Article, hereinafter the same applies in this subheading) |
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