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#NUMBER ONE SPIRIT JAPAN LICENSE#

Sparkling Liquor(Not less than 25% but less than 50% by weight of malt) Sparkling Liquor(Not less than 50% by weight of malt or not less than 10% by volume of an alcoholic strength) Tariff Rate and Liquor Tax Rate of Alcoholic Beverages Classification （Article 27 of the Food Sanitation Law, Article 9 of the Liquor Tax Law, Article 86-5 of the Law Concerning Liquor Business Associations and Measures for Securing Revenue from Liquor Tax, Article 13 of the Law for the Collection of Excise Taxes on Imports, section 11 of paragraph 14 of the General Notification of the Customs Tariff Law） However, there is no tax-free allowance for alcoholic beverages for those under 20 years old. (A liquor tax is not exempted.)Īlso, when an entrant imports alcoholic beverages as accompanied or unaccompanied goods for personal use and the total quantity does not exceed the tax-free allowance (three bottles (760ml per bottle)), a customs duty, consumption taxes and a liquor tax are exempted. *In each of the above cases, when the total value of importing alcoholic beverages does not exceed 10,000 yen, a customs duty and consumption taxes are exempted.

Also, he/she is required to file the notification of the way of display to the Director-General of the Customs. on a readily visible place of the container in a readily-identifiable way.

#NUMBER ONE SPIRIT JAPAN LICENSE#

Regarding the application procedure for the license etc., please contact a Chief Examiner (Liquor Tax and Industry) at the nearest Tax office for detail.Īny licensed alcoholic beverage seller intending to import alcoholic beverages is required to display the description of items, the alcoholic strength etc. However, those who intend to provide imported alcoholic beverages for drinking at self-owned establishments (bar, restaurant etc.) in the course of business are not required to obtain the license. In addition, anyone intending to import alcoholic beverages for sale is required to obtain a license to sell alcoholic beverages under the provisions of Liquor Tax Law.

For provision for drinking at self-owned establishments (bar, restaurant etc.)Īnyone intending to import alcoholic beverages in order to provide them for drinking at self-owned establishments is required to submit the "Declaration on importation of food, etc." to a quarantine station holding jurisdiction over the importing area.Īnyone intending to import alcoholic beverages for sale is required to submit the "Declaration on importation of food, etc." to a quarantine station holding jurisdiction over the importing area.

When importing alcoholic beverages are considered to be for personal use for the reason that the total quantity is 10kg or less, etc., no particular procedure is required. Anyone intending to import alcoholic beverages can be required to follow some procedures such as submitting the declaration pursuant to the Food Sanitation Law etc.