Japonya Gümrük Tarife Cetveli
Japonya Gümrük Tarife Cetveli, 22. fasıl: Meşrubat, alkollü içkiler ve sirke
- 55Tarife pozisyonları
- %0–%27,2Oran
Japonya Gümrük Tarife Cetveli’nde 22. fasıl 9 pozisyon altında 55 tarife pozisyonu içerir.
Oranlar %0 ile %27,2 arasında, ortalama %8,7; 11 pozisyonda vergi yok.
28 pozisyonda spesifik veya karma vergi uygulanır.
2208 pozisyonu (alkol derecesi hacim itibariyle % 80'den az olan tağyir) 14 pozisyona ayrılarak faslın en ayrıntılı bölümünü oluşturur.
En sık görülen oran sıfır; 11 pozisyonda uygulanır.
En yüksek oran %27,2 ile 2207.20.100 pozisyonundadır (1 Of an alcoholic strength by volume of 90% vol or higher).
2201 Sular (tabii veya suni mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmamış veya lezzetlendirilmemiş); buz ve kar
2202 Sular (mineral sular ve gazlı sular dahil) (ilave şeker veya diğer tatlandırıcı maddeler katılmış veya aromalandırılmış) ve alkolsüz diğer içecekler (20.09 pozisyonundaki meyve, sert kabuklu meyve veya sebze suları hariç)
- 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 Malttan üretilen biralar
2204 Taze üzüm şarabı (kuvvetlendirilmiş şaraplar dahil); üzüm şırası (20.09 pozisyonunda yer alanlar hariç)
- 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 ve diğer taze üzüm şarapları (bitkiler veya kokulu madde- lerle aromalandırılmış)
2206 Fermente edilmiş diğer içecekler (elma şarabı, armut şarabı, bal şarabı, sake gibi), tarifenin başka yerinde belirtilmeyen veya yer almayan fermente edilmiş içeceklerin karışımları ve fermente edilmiş içeceklerle alkolsüz içeceklerin karışımları
- 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 Alkol derecesi hacim itibariyle % 80 veya daha fazla olan tağyir (denatüre) edilmemiş etil alkol; alkol derecesi ne olursa olsun tağyir (denatüre) edilmiş etil alkol ve damıtım yoluyla elde edilen diğer alkollü içkiler
- 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 Alkol derecesi hacim itibariyle % 80'den az olan tağyir (denatüre) edilmemiş etil alkol; damıtım yoluyla elde edilen alkollü içkiler, likörler ve diğer alkollü içecekler
- 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