Tarif douanier du Japon
Tarif douanier du Japon, chapitre 22 : Boissons, liquides alcooliques et vinaigres
- 55Lignes tarifaires
- 0 %–27,2 %Taux
Le chapitre 22 compte 55 lignes dans le tarif douanier du Japon, dans 9 positions.
Les taux vont de 0 % à 27,2 %, avec une moyenne de 8,7 % ; 11 lignes sont en franchise.
28 lignes sont soumises à un droit spécifique ou composé.
C’est la position 2208, alcool éthylique non dénaturé d'un titre alcoométrique volumique de…, qui est la plus subdivisée : 14 lignes.
Le taux le plus fréquent est l’exemption, sur 11 lignes.
Le taux le plus élevé, 27,2 %, frappe la ligne 2207.20.100 (1 Of an alcoholic strength by volume of 90% vol or higher).
2201 Eaux, y compris les eaux minérales naturelles ou artificielles et les eaux gazéifiées, non additionnées de sucre ou d'autres édulcorants ni aromatisées ; glace et neige
2202 Eaux, y compris les eaux minérales et les eaux gazéifiées, additionnées de sucre ou d'autres édulcorants ou aromatisées, et autres boissons non alcooliques, à l'exclusion des jus de fruits ou de légumes du no 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 Bières de malt
2204 Vins de raisins frais, y compris les vins enrichis en alcool ; moûts de raisin, autres que ceux du no 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 Vermouths et autres vins de raisins frais préparés à l'aide de plantes ou de substances aromatiques
2206 Autres boissons fermentées (cidre, poiré, hydromel, saké, par exemple) ; mélanges de boissons fermentées et mélanges de boissons fermentées et de boissons non alcooliques, non dénommés ni compris ailleurs
- 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 Alcool éthylique non dénaturé d'un titre alcoométrique volumique de 80 % vol ou plus ; alcool éthylique et eaux-de-vie dénaturés de tous titres
- 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 Alcool éthylique non dénaturé d'un titre alcoométrique volumique de moins de 80 % vol ; eaux-de-vie, liqueurs et autres boissons spiritueuses
- 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