| 2204.30 | 111 | A Not more than 10% by weight of sucrose, naturally and artificially contained | 
| 2204.30 | 119 | B Other | 
| 2204.30 |  | (2) Other | 
| 2204.30 | 191 | A Not more than 10% by weight of sucrose | 
| 2204.30 | 199 | B Other | 
| 2204.30 | 200 | 2 Other | 
| 22.05 |  | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 
| 2205.10 | 000 | In containers holding 2 l or less | 
| 2205.90 |  | Other | 
| 2205.90 | 100 | 1 Of an alcoholic strength by volume of less than 1% vol | 
| 2205.90 | 200 | 2 Other | 
| 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 | 
| 2206.00 |  | 2 Other | 
| 2206.00 | 210 | (1) Saké (Seishu and Dakushu) | 
| 2206.00 |  | (2) Other | 
| 2206.00 | 221 | A Mixtures of fermented beverages (excluding Seishu), and products of heading 20.09 or 22.02 | 
| 2206.00 |  | B Other | 
| 2206.00 | 223 | - Stipulated by the B of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (added spirit to low-malt beer) | 
| 2206.00 | 224 | - Other | 
| 2206.00 |  | (b) Other | 
| 2206.00 | 228 | - Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Law (fermented sugars, hop cones, water and articles stipulated by a Cabinet Order as materials) | 
| 2206.00 | 229 | - Other |