HS 22.06 —

Chapter 22 Beverages, spirits and vinegar. · SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 22.06 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	WTO	GSP	LDC	Unit	Law
22.06
2206.00	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206.00 100	1 Of an alcoholic strength by volume of less than 1% vol EPA rates (20) Singapore: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% · Philippines: Free · Switzerland: Free · Viet Nam: Free · Peru: Free · Australia: 5.6% or 4.31 yen/kg, whichever is the greater · Mongolia: 9.3% or 7.19 yen/kg, whichever is the greater · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 18.6% or 14.38 yen/kg, whichever is the greater · China / (RCEP): 18.6% or 14.38 yen/kg, whichever is the greater · Korea / (RCEP): 18.6% or 14.38 yen/kg, whichever is the greater · JP-US Trade Agreement 1**: Free	35% or 27 yen/kg, whichever is the greater	29.8% or 23 yen/kg, whichever is the greater		Free	L / KG	FD	Specialist review
	2 Other
2206.00 210	(1) Saké (Seishu and Dakushu) EPA rates (6) CPTPP: 12.80 yen/l · EU: 12.80 yen/l · UK: 12.80 yen/l · ASEAN/Australia/New Zealand(RCEP): 44 yen/l · China / (RCEP): 44 yen/l · Korea / (RCEP): 44 yen/l	70.40 yen/l	(70.40 yen/l)	Free		L	FD	Specialist review
	(2) Other
2206.00 221	A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 EPA rates (6) CPTPP: 4.91 yen/l · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 12.27 yen/l · China / (RCEP): 12.27 yen/l · Korea / (RCEP): 12.27 yen/l	30.80 yen/l	27 yen/l		Free	L	FD	Specialist review
	B Other
	(a) Sparkling beverages made, in part, from malt	Free	(42.40 yen/l)
2206.00 223	- 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)) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free					L	FD	Specialist review
2206.00 224	- Other EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free					L	FD	Specialist review
	(b) Other	43.10 yen/l	42.40 yen/l	30.80 yen/l	Free
2206.00 228	- 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) EPA rates (7) Philippines: 30.80 yen/l · CPTPP: 7.71 yen/l · EU: 7.71 yen/l · UK: 7.71 yen/l · ASEAN/Australia/New Zealand(RCEP): 19.27 yen/l · China / (RCEP): 19.27 yen/l · Korea / (RCEP): 19.27 yen/l					L	FD	Specialist review
2206.00 229	- Other EPA rates (10) Thailand: 2 · Philippines: 3 · Australia: Cider, perry and mead Free · Mongolia: Fermented beverages prepared from Seabuckthorn Free · CPTPP: 7.71 yen/l · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 30.29 yen/l · China / (RCEP): 30.29 yen/l · Korea / (RCEP): 30.29 yen/l					L	FD	Specialist review

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.