HS 22.08 — Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages

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 22.08 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
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
2208.20 000	Spirits obtained by distilling grape wine or grape marc 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	Free	（Free）			L	CR / FD	Specialist review
2208.30 000	Whiskies 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	Free	（Free）			L	CR / FD	Specialist review
2208.40 000	Rum and other spirits obtained by distilling fermented sugar-cane products 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	Free	(18%)			L	CR / FD
2208.50 000	Gin and Geneva 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	Free	(17.5% or 77 yen/l, whichever is the less)			L	CR / FD	Specialist review
2208.60 000	Vodka 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	Free	(16%)			L	CR / FD
2208.70 000	Liqueurs and cordials 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	Free	(126 yen/l)			L	CR / FD	Specialist review
2208.90	Other
	1 Ethyl alcohol and distilled alcoholic beverages
2208.90 110	(1) Fruit brandy 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	Free	（Free）			L	CR / FD	Specialist review
	(2) Other
	A Ethyl alcohol		82.50 yen/l
2208.90 124	(a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still EPA rates (20) 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	#Free				L	CR / FD	Specialist review
2208.90 123	(b) Other EPA rates (6) CPTPP: 15 yen/l · EU: 15 yen/l · UK: 15 yen/l · ASEAN/Australia/New Zealand(RCEP): 37.50 yen/l · China / (RCEP): 37.50 yen/l · Korea / (RCEP): 37.50 yen/l	96 yen/l		48 yen/l	Free	L	CR / FD	Specialist review
	B Other		16%
2208.90 125	(a) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still EPA rates (20) 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	#Free				L	CR / FD	Specialist review
2208.90 129	(b) Other EPA rates (9) Mexico: Tequila, Mescal and Sotol Free · Thailand: Certified as being Thai local spirits obtained by fermented mixtures of rice and molasses and/or refined sugar, and coloured with caramel, by the Government or a Government instrumentality of the Kingdom of Thailand Free · ASEAN: 16% · CPTPP: 2.9% · EU: 2.9% · UK: 2.9% · ASEAN/Australia/New Zealand(RCEP): 11.4% · China / (RCEP): 11.4% · Korea / (RCEP): 11.4%	17.9%		25.20 yen/l	Free	L	CR / FD
	2 Other spirituous beverages
2208.90 220	(1) Imitation saké and white saké EPA rates (16) Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · CPTPP: 12.80 yen/l · EU: 12.80 yen/l · UK: 12.80 yen/l · ASEAN/Australia/New Zealand(RCEP): 32 yen/l · China / (RCEP): 32 yen/l · Korea / (RCEP): 32 yen/l	70.40 yen/l	(70.40 yen/l)	Free		L	CR / FD	Specialist review
2208.90 230	(2) Beverages with a basis of fruit juices, 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 · India: 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	35% or 27 yen/kg, whichever is the greater	29.8% or 23 yen/kg, whichever is the greater		Free	L / KG	CR / FD	Specialist review
2208.90 240	(3) Other EPA rates (17) Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Mongolia: Free · CPTPP: 16 yen/l · EU: 16 yen/l · UK: 16 yen/l · ASEAN/Australia/New Zealand(RCEP): 40 yen/l · China / (RCEP): 40 yen/l · Korea / (RCEP): 40 yen/l	89.60 yen/l	88 yen/l	Free		L	CR / 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.