| 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) |
| 23.01 | | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves |
| 2301.1 | 0 | Flours, meals and pellets, of meat or meat offal; greaves |
| 2301.2 | | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| 2301.2 | 10 | - Flours, meals and pellets, of fish |
| 2301.2 | 090 | - Other |
| 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 |
| 2302.10 | 000 | Of maize (corn) |
| 2302.30 | 000 | Of wheat |
| 2302.40 | | Of other cereals |
| 2302.40 | 010 | - Of rice |
| 2302.40 | 090 | - Other |
| 2302.50 | 000 | Of leguminous plants |
| 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 |
| 2303.10 | 000 | Residues of starch manufacture and similar residues |
| 2303.20 | 000 | Beet-pulp, bagasse and other waste of sugar manufacture |
| 2303.30 | 000 | Brewing or distilling dregs and waste |
| 23.04 | | |
| 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 |
| 23.05 | | |
| 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 |
