210
Tariff No.
379 Cigars
CUSTOMS TARIFF OF JAPAN
Articles.
GROUP XIV.—Tobacco.
380 Cigarettes
381
Snuff
382
Tobacco, cut
383
leaf
"
384
a
...
General Tariff Rates.
Conventional or Treaty
Tariff Rates
where these
Former.
New.
exist.
Yens.
Yens.
Yens.
ad val. 150%
...
...
150
23
"
150
"
150
•
"
"
A
35
"
"
150
"
"
385
386
387
388
All other prepared tobaccos
GROUP XV.* Wines, liquors, and spirits.
Beer, ale, porter, and_stout
(Heading abolished).
Champagne and other similar sparkling wines, exclusively the produce of the natural fermentation of grapes—
In cases containing 24 bottles not exceed-
inglitre each
litre 0-104
per case 5:425
case 9-136
5:425
>>
9-136
"
22
case 1·550
1.550
**
•
ad val. 100%
In cases containing 12 bottles exceeding |
litre and not exceeding 1 litre each Chinese alcoholic liquors of all kinds—
Distilled
389 | (Heading abolished).
(Heading abolished).
Fermented
390
391
Port Winet.
892
(Heading abolished).
393
394
...
19
100,
395
396
397
398 399
Sake, resembling the home brewage Sherry + ...
Vermouth...
(Heading abolished).
...
:
:.
Wine, still of all sorts, exclusively the produce of the natural fermentation of grapes— Not exceeding 16 degrees of pure alcohol- In casks or barrels
...
440
...
In cases containing 24 bottles not exceed-
inglitre each In cases containing 12 bottles exceeding litre and not exceeding 1 litre each... Exceeding 16 degrees and not exceeding
24 degrees of pure alcohol-
In casks or barrels...
**
In cases containing 24 bottles not exceed- inglitre each
...
In cases containing 12 bottles exceeding ¦
litre and not exceeding 1 litre each (Heading abolished).
Wines or fermented liquors of all other kinds When the quantity of pure alcohol, sp. gr. 0.7947 at 15° C., contained exceeds 50% in the original volume, 4 sens per 10 litres are to be added for every increase of 1%
ad val. 100%
ad val. 35%
100 litres 4·350 100 litres 5-100 100 lts. 1-242
per case 2.660
2.660
case 2.972
case 0-760
2.972
0-760
"
100 litres 27-740 100 litres 17·700 100 lts. 7-923
per case 2.380
case 4 693
case 0·680
2.380
"
"
4.693
"
0.680
litre 0 275
The articles comprised in this Group are subject to the duties on alcohol (No. 69 of the Tariff) when the quantity of pure alcohol contained exceeds 65 per cent. in volume at the temperature of 15 degrees Centigrade.
+ Subject to the provision regarding alcoholic strength, port wine and sherry are dutiable as still wines under
No. 397.
Subject to the provision regarding alcoholic strength, vermouth is dutiable in the Conventional schodule, as still wine, under No. 397.
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