| 2204.30 | 111 | A Not more than 10% by weight of sucrose, naturally and artificially contained |
| 2204.30 | 191 | A Not more than 10% by weight of sucrose |
| 22.05 | | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
| 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 | 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 | 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) |
| 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 |
| 2208.20 | 000 | Spirits obtained by distilling grape wine or grape marc |
| 2208.30 | 000 | Whiskies |
| 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 |
| 23.02 | | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants |
| 2302.30 | 000 | Of wheat |
| 23.03 | | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| 2303.20 | 000 | Beet-pulp, bagasse and other waste of sugar manufacture |
| 2303.30 | 000 | Brewing or distilling dregs and waste |
| 2304.00 | 000 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil |
| 2305.00 | 000 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil |
| 23.06 | | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 |
| 2306.30 | 000 | Of sunflower seeds |
| 2306.41 | 000 | Of low erucic acid rape or colza seeds |
| 2307.00 | 000 | Wine lees; argol |
| 2308.00 | 000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included |
Harmonized Tariff Schedule of Japans inquiry: 039
