Tariffa doganale del Giappone
Tariffa doganale del Giappone, capitolo 22: Bevande, liquidi alcolici ed aceti
- 55Linee tariffarie
- 0%–27,2%Aliquota
Il capitolo 22 conta 55 linee nella tariffa doganale del Giappone, distribuite in 9 voci.
Le aliquote vanno dallo 0% al 27,2%, con una media dell’8,7%; 11 linee sono esenti.
28 linee prevedono un dazio specifico o composto.
La voce più dettagliata è la 2208 (alcole etilico non denaturato con titolo alcolometrico volumico…), con 14 linee.
L’aliquota più frequente è l’esenzione, su 11 linee.
L’aliquota più alta, il 27,2%, riguarda la linea 2207.20.100 (1 Of an alcoholic strength by volume of 90% vol or higher).
2201 Acque, comprese le acque minerali naturali o artificiali e le acque gassate, senza aggiunta di zuccheri o di altri dolcificanti né di aromatizzanti; ghiaccio e neve
2202 Acque, comprese le acque minerali e le acque gassate, con aggiunta di zucchero o di altri dolcificanti o di aromatizzanti, ed altre bevande non alcoliche, esclusi i succhi di frutta, di frutta a guscio o di ortaggi e legumi della voce 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 Birra di malto
2204 Vini di uve fresche, compresi i vini arricchiti d'alcole; mosti di uva, diversi da quelli della voce 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 Vermut ed altri vini di uve fresche preparati con piante o con sostanze aromatiche
2206 Altre bevande fermentate (per esempio: sidro, sidro di pere, idromele, saké); miscugli di bevande fermentate e miscugli di bevande fermentate e di bevande non alcoliche, non nominati né compresi altrove
- 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 Alcole etilico non denaturato con titolo alcolometrico volumico uguale o superiore a 80 % vol; alcole etilico ed acquaviti, denaturati, di qualsiasi titolo
- 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 Alcole etilico non denaturato con titolo alcolometrico volumico inferiore a 80 % vol; acquaviti, liquori ed altre bevande contenenti alcole di distillazione
- 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