| 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: |
| －－Awamori (alcohol for material stipulated by subparagraph 17 of Article 3 of Liqour Tax Act, that can be labeled with the name "Awamori" based on the regulations by paragraph 4 of Article 8-3 of Order for Enforcement of the Act Concerning Liquor Business Associations and Measures for Securing Revenue from Liquor Tax (Cabinet Order No. 28 of 1953) and Article 11-5 of Regulations for Enforcement of the Act Concerning Liquor Business Associations and Measures for Securing Revenue from Liquor Tax (Order of the Ministry of Finance No. 11 of 1953)); simple system distillation Japanese spirits (Shochu) |
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