Японската митническа тарифа
Японската митническа тарифа, глава 22: Безалкохолни и алкохолни напитки, други алкохолсъдържащи течности и видове оцет
- 55Тарифни номера
- 0%–27,2%Ставка
В Японската митническа тарифа глава 22 обхваща 55 тарифни номера в 9 позиции.
Ставките са от 0% до 27,2%, средно 8,7%; без мито: 11 тарифни номера.
28 тарифни номера са със специфично или комбинирано мито.
Най-подробно е разделена позиция 2208 (етилов алкохол, неденатуриран, с алкохолно съдържание по обем под 80…): 14 тарифни номера.
Най-честата ставка е 0 % (без мито), при 11 тарифни номера.
Най-високата ставка, 27,2%, е за 2207.20.100 (1 Of an alcoholic strength by volume of 90% vol or higher).
2201 Води, включително естествените или изкуствените минерални води и газираните води, без прибавка на захар или други подсладители, нито ароматизирани; лед и сняг
2202 Води, включително минералните води и газираните води, с прибавка на захар или други подсладители или ароматизирани, други безалкохолни напитки, с изключение на соковете от плодове, черупкови плодове и зеленчуци от № 2009
- 2202.10.1001 Containing added sugar
- 2202.10.200Waters, including mineral waters and aerated waters: 2 Other
- 2202.91.1001 Containing added sugar
- 2202.91.200Waters, including mineral waters and aerated waters: non-alcoholic beer, 2 Other
- 2202.99.1001 Containing added sugar
- 2202.99.200Waters, including mineral waters and aerated waters: other, 2 Other
2203 Бири от малц
2204 Вина от прясно грозде, включително обогатените с алкохол; гроздова мъст, различна от тази от № 2009
- 2204.10.000Wine of fresh grapes, including fortified wines: sparkling wine
- 2204.21.0101 Sherry, port and other fortified wines
- 2204.21.020In containers holding 2 l or less: 2 Other
- 2204.22.000In containers holding more than 2 l but not more than 10 l
- 2204.29.0101 In containers holding 150 l or less
- 2204.29.090Wine of fresh grapes, including fortified wines: sparkling wine, other, 2 Other
- 2204.30.111A Not more than 10% by weight of sucrose, naturally and artificially contained
- 2204.30.119Wine of fresh grapes, including fortified wines: other grape must, b Other
- 2204.30.191A Not more than 10% by weight of sucrose
- 2204.30.199Wine of fresh grapes, including fortified wines: other grape must, b Other
- 2204.30.200Wine of fresh grapes, including fortified wines: other grape must, 2 Other
2205 Вермути и други видове вина от прясно грозде, ароматизирани с растения или ароматични вещества
2206 Други ферментирали напитки (например ябълково вино (cider), крушово вино (perry), медовина, саке); смеси от ферментирали напитки и смеси от ферментирали и безалкохолни напитки, неупоменати, нито включени другаде
- 2206.00.1001 Of an alcoholic strength by volume of less than 1% vol
- 2206.00.210(1) Saké (Seishu and Dakushu)
- 2206.00.221A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02
- 2206.00.223Stipulated 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))
- 2206.00.224A Mixtures of fermented beverages: other
- 2206.00.228Stipulated 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)
- 2206.00.229A Mixtures of fermented beverages: other
2207 Етилов алкохол, неденатуриран, с алкохолно съдържание по обем 80 % vol или повече; етилов алкохол и дестилати, денатурирани, с всякакво алкохолно съдържание
- 2207.10.121Intend for use in manufacturing industrial alcohol
- 2207.10.122Intend for use in manufacturing ethyl acetate
- 2207.10.123Intend for use in manufacturing ethylamine
- 2207.10.130A Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
- 2207.10.191〔1〕 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
- 2207.10.199A Intend for use in distilling alcohol for making alcoholic: 〔2〕 Other
- 2207.10.220(1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
- 2207.10.290Undenatured ethyl alcohol of an alcoholic strength: (2) Other
- 2207.20.1001 Of an alcoholic strength by volume of 90% vol or higher
- 2207.20.200Ethyl alcohol and other spirits, denatured, of any strength: 2 Other
2208 Етилов алкохол, неденатуриран, с алкохолно съдържание по обем под 80 % vol; дестилати, ликьори и други спиртни напитки
- 2208.20.000Spirits obtained by distilling grape wine or grape marc
- 2208.30.000Undenatured ethyl alcohol of an alcoholic strength: whiskies
- 2208.40.000Rum and other spirits obtained by distilling fermented sugar-cane products
- 2208.50.000Undenatured ethyl alcohol of an alcoholic strength: gin and Geneva
- 2208.60.000Undenatured ethyl alcohol of an alcoholic strength: vodka
- 2208.70.000Undenatured ethyl alcohol of an alcoholic strength: liqueurs and cordials
- 2208.90.110Undenatured ethyl alcohol of an alcoholic strength: other, (1) Fruit brandy
- 2208.90.124(a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
- 2208.90.123Undenatured ethyl alcohol of an alcoholic strength: other, (1) Fruit brandy, (b) Other
- 2208.90.125(a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
- 2208.90.129Undenatured ethyl alcohol of an alcoholic strength: other, (1) Fruit brandy, (b) Other
- 2208.90.220(1) Imitation saké and white saké
- 2208.90.230(2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol
- 2208.90.240Undenatured ethyl alcohol of an alcoholic strength: other, (3) Other