Japan's GSP scheme for agricultural/fishery products and that for industrial products are prepared separately, considering the difference in the respective industrial structure.

  The "positive list scheme" is applied to agricultural/fishery products. The scheme allows only specific selected items to be eligible for the preferential treatment, and respective tariff rates are set on the items under the scheme.

  Major preference-given agricultural/fishery products are as follows; living ornamental fish excluding carps and goldfish (duty free), matsutake mushrooms (duty free), dried bamboo shoots (7.5%) and spices (duty free) etc.

  The "negative list scheme" is applied to industrial products. Under the scheme, the preferential treatment is given to all items in principle, with some exceptions (leather clothing, footwear, etc.), and the preferential rate of these items are basically free.

  Major preference-given industrial items are as follows;  paper products, ceramic articles, and steel products.  Some items with ceiling such as handbags, handkerchiefs and carpets are designated as dutiable.

  Besides, products originating  from LDCs under the special preferential treatment for LDCs shall be all free from customs duties.

(Article 8-2 of the Temporary Tariff Measures Law)