6 位 WCO 子目 · 全球统一
220600其他发酵饮料及发酵饮料与非酒精饮料的混合物
OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED
12 国进口税率对照
HS 子目 220600 在 12 个主要贸易管辖区的首要进口税率对照
日本 具体税号
7 个细分税号
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 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 | — |