WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
- Subheading220720Ethyl alcohol and other spirits, denatured, of any strength
- National2207201001 Of an alcoholic strength by volume of 90% vol or higher
220720100
"1 Of an alcoholic strength by volume of 90% vol or higher"
HS code 220720100 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2207 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH"; Subheading 220720 "Ethyl alcohol and other spirits, denatured, of any strength") under the Japan tariff schedule classifies "1 Of an alcoholic strength by volume of 90% vol or higher". Japan customs apply General rate of 32%, WTO rate 27.2%. Statutory unit of measure: L. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 7 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 32% |
WTO 税率 WTO rate | 27.2% |
FTA Preferential Rates
7 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| Mexico | Free |
| CPTPP | Free |
| ASEAN | 27.2% |
| Peru | 3.2% |
| EU | 7.4% |
| UK | 7.4% |
| RCEP_ASEAN_AU_NZ | 18.7% |
Compliance & Controls
3 import regulations, restrictions, or permit requirements
化学物質の審査及び製造等の規制に関する法律
Act on the Regulation of Manufacture and Evaluation of Chemical Substances
アルコ−ル事業法
Alcohol Business Law
食品衛生法
Food Sanitation Act
Global Benchmark
HS-6 prefix 2207.20 across other jurisdictions