Cross-Border Trade Guide
HS 2203 · BEER MADE FROM MALTAnnual bilateral volume: $4M
Estimated Duties
0-15%
MFN spirits/wine + 10% consumption tax
Transit Time
12-16 days
End to end
Compliance
Liquor Tax Act
Licence importer + label disclosure
Export Rebate
0%
GST-free exports; AntiDumping Cmsn
DUTY CALCULATION — JAPAN
Base Duty
0%
MFN (ITA): Free
Consumption Tax 10%
10%
on (CIF + duty)
Effective Total
~0%
duty only
| Product cost (FOB) | $100,000 |
| Ocean freight (est.) | $3,500 |
| Marine insurance (0.4%) | $400 |
| Consumption Tax 10% on $103,900 | $10,390 |
| Customs broker | ~$130 |
| Estimated total landed cost | ~$114,420 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
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