日本 · 第 22· 55 条目
§22饮料、酒及醋
本章品目（4 位 WCO 统一）
9 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 220110000 | Mineral waters and aerated waters | 3.2% | → |
| 220190000 | Other | Free | → |
| 220210100 | 1 Containing added sugar | 22.4% | → |
| 220210200 | 2 Other | 16% | → |
| 220291100 | 1 Containing added sugar | 22.4% | → |
| 220291200 | 2 Other | 16% | → |
| 220299100 | 1 Containing added sugar | 22.4% | → |
| 220299200 | 2 Other | 16% | → |
| 220300000 | Beer made from malt | 6.40 yen/l | → |
| 220410000 | Sparkling wine | 201.60 yen/l | → |
| 220421010 | 1 Sherry, port and other fortified wines | 123.20 yen/l | → |
| 220421020 | 2 Other | 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l | → |
| 220422000 | In containers holding more than 2 l but not more than 10 l | 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l | → |
| 220429010 | 1 In containers holding 150 l or less | 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l | → |
| 220429090 | 2 Other | 64 yen/l | → |
| 220430111 | A Not more than 10% by weight of sucrose, naturally and artificially contained | 27% | → |
| 220430119 | B Other | 35% or 27 yen/kg, whichever is the greater | → |
| 220430191 | A Not more than 10% by weight of sucrose | 22.5% | → |
| 220430199 | B Other | 30% | → |
| 220430200 | 2 Other | 64 yen/l | → |
| 220510000 | In containers holding 2 l or less | 70.60 yen/l | → |
| 220590100 | 1 Of an alcoholic strength by volume of less than 1% vol | 22.5% | → |
| 220590200 | 2 Other | 70.60 yen/l | → |
| 220600100 | 1 Of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | → |
| 220600210 | (1) Saké (Seishu and Dakushu) | 70.40 yen/l | → |
| 220600221 | A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 | 30.80 yen/l | → |
| 220600223 | - 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)) | — | → |
| 220600224 | - Other | — | → |
| 220600228 | - 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) | — | → |
| 220600229 | - Other | — | → |
| 220710121 | - Intend for use in manufacturing industrial alcohol | — | → |
| 220710122 | - Intend for use in manufacturing ethyl acetate | — | → |
| 220710123 | - Intend for use in manufacturing ethylamine | — | → |
| 220710130 | A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | → |
| 220710191 | �k1�l 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 | → |
| 220710199 | �k2�l Other | — | → |
| 220710220 | (1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | → |
| 220710290 | (2) Other | 44.80 yen/l | → |
| 220720100 | 1 Of an alcoholic strength by volume of 90% vol or higher | 32% | → |
| 220720200 | 2 Other | 44.80 yen/l | → |
| 220820000 | Spirits obtained by distilling grape wine or grape marc | Free | → |
| 220830000 | Whiskies | Free | → |
| 220840000 | Rum and other spirits obtained by distilling fermented sugar-cane products | Free | → |
| 220850000 | Gin and Geneva | Free | → |
| 220860000 | Vodka | Free | → |
| 220870000 | Liqueurs and cordials | Free | → |
| 220890110 | (1) Fruit brandy | Free | → |
| 220890123 | (b) Other | 96 yen/l | → |
| 220890124 | (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | → |
| 220890125 | (a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still | #Free | → |
| 220890129 | (b) Other | 17.9% | → |
| 220890220 | (1) Imitation saké and white saké | 70.40 yen/l | → |
| 220890230 | (2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | → |
| 220890240 | (3) Other | 89.60 yen/l | → |
| 220900000 | Vinegar and substitutes for vinegar obtained from acetic acid | 8% | → |