2024 Japan's Tariff Schedule ( Statistical Code for Import )(April 1, 2024 NEW)

Statistical code H.S.code Description Unit Tariff rate General Temporary WTO GSP LDC Compare
22.06.200 /   --
2206.00.200 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 /   Compare-22.06.200
2206.00.100 1 Of an alcoholic strength by volume of less than 1% vol L/KG 35% or 27 yen/kg, whichever is the greater  29.8% or 23 yen/kg, whichever is the greater Free Compare-2206.00.200
2206.00.100 2 Other /   Compare-2206.00.100
2206.00.210 (1) Saké (Seishu and Dakushu) /L 70.40 yen/l  (70.40 yen/l) Free Compare-2206.00.100
2206.00.210 (2) Other /   Compare-2206.00.210
2206.00.221 A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 /L 30.80 yen/l  27 yen/l Free Compare-2206.00.210
2206.00.221 B Other /   Compare-2206.00.221
2206.00.221 (a) Sparkling beverages made, in part, from malt / Free  (42.40 yen/l) Compare-2206.00.221
2206.00.223 - 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)) /L   Compare-2206.00.221
2206.00.224 - Other /L   Compare-2206.00.223
2206.00.224 (b) Other / 43.10 yen/l  42.40 yen/l 30.80 yen/l Free Compare-2206.00.224
2206.00.228 - 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) /L   Compare-2206.00.224
2206.00.229 - Other /L   Compare-2206.00.228
22.07.229 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength /   Compare-2206.00.229
2207.10.229 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher /   Compare-22.07.229
2207.10.229 1 Of an alcoholic strength by volume of 90% vol or higher /   (27.2%) Compare-2207.10.229
2207.10.229 (1) Intend for use in manufacturing industrial alcohol, ethyl acetate or ethylamine / #Free  Compare-2207.10.229
2207.10.121 - Intend for use in manufacturing industrial alcohol /L   Compare-2207.10.229
2207.10.122 - Intend for use in manufacturing ethyl acetate /L   Compare-2207.10.121
**1The tariff rates in this column are for the tariff lines in the Schedule of Japan, Sub-Section 5, Section B, Annex I of the Agreement.
**2Certified 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 Free
**3Certified 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 30.80 yen/l
**4Temporary rate is ◎Free