SECTION I   LIVE ANIMALS; ANIMAL PRODUCTS
Chapter 2   Meat and edible meat offal.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code   General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
02.01   Meat of bovine animals, fresh or chilled                        
0201.10 000 Carcasses and half-carcasses (50%) 38.5% (50%)   Free             KG
0201.20 000 Other cuts with bone in  (50%) 38.5% (50%)   Free   For the Pooled Quota (excluding quarter) 34.6%         KG
0201.30   Boneless (50%) 38.5% (50%)   Free   For the Pooled Quota 30.8%          
  010 - Loin                       KG
  020 - Chuck, Clod and Round                       KG
  030 - Brisket and plate                       KG
  090 - Other                       KG
02.02   Meat of bovine animals, frozen                        
0202.10 000 Carcasses and half-carcasses (50%) 38.5% (50%)   Free             KG
0202.20 000 Other cuts with bone in  (50%) 38.5% (50%)   Free   For the Pooled Quota 30.8%   For the Pooled Quota 34.6%     KG
0202.30   Boneless (50%) 38.5% (50%)   Free       For the Pooled Quota 34.6%      
  010 - Loin             For the Pooled Quota 30.8%         KG
  020 - Chuck, Clod and Round             For the Pooled Quota 30.8%         KG
  030 - Brisket and plate             For the Pooled Quota 30.8%         KG
  090 - Other             For the Pooled Quota 34.6%         KG
02.03   Meat of swine, fresh, chilled or frozen                        
    fresh or chilled                        
0203.11   Carcasses and half-carcasses                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free              
  020 *〔1〕Each kilogram, in value for customs duty, not more than the upper limit prices for the specific  duty applied on pig carcass, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading.
Prices A, standard import prices for pig carcass specified by the sub-paragraph 1 of paragraph 2 of Annex 1-3-2 to the Temporary Customs Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading.
Prices B, the prices specified by *〔1〕 in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law
  361 yen/kg (361 yen/kg)                 KG
  030 *〔2〕Each kilogram, in value for customs duty, more than the upper limit prices for the specific duty applied on pig carcass, but not more than the gate prices of pig carcass, where the gate prices shall be obtained by dividing Prices A by rates B plus 1, the same definition shall be applied in this heading.
Prices A,mentioned in *〔1〕
Rates B, the rates specified by *〔3〕 in this sub-heading according to the each divisions of each import terms provided in the Annex 1-3-2
  Per each kilogram, the difference between the standard import price of pig carcass and the value for customs duty (361 yen/kg)                 KG
  040 *〔3〕Each kilogram, more than the gate prices of pig carcass, in value for customs duty   4.3% (4.3%)                 KG
0203.12   Hams shoulders and cuts thereof, with bone in                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free   **1          
  023 *〔1〕Each kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on  partial pig, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading and in heading 02.06.
Prices A, standard import prices for partial pig specified by the sub-paragraph 1 of paragraph 3 of Annex 1-3-2 to the Temporary Customs Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading and in heading 02.06.
Prices B, the prices specified by *〔1〕 in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law
  482 yen/kg (482 yen/kg)                 KG
  021 *〔2〕Each kilogram, in value for customs duty, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, where the gate prices shall be obtained by dividing Prices A by rates B plus 1, the same definition shall be applied in this heading and in heading 02.06.
Prices A,mentioned in *〔1〕
Rates B, the rates specified by *〔3〕 in this sub-heading according to the each divisions of each import terms provided in the Annex 1-3-2
  Per each kilogram, the difference between the standard import price of pig carcass and the value for customs duty (482 yen/kg)                 KG
  022 *〔3〕Each kilogram, more than the gate prices of partial pig, in value for customs duty   4.3% (4.3%)                 KG
0203.19   Other                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free   **1   **1      
  023 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on  partial pig, in value for customs duty   482 yen/kg (482 yen/kg)                 KG
  021 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, in value for customs duty   Per each kilogram, the difference between the standard import price of partial pig  and the value for customs duty (482 yen/kg)                 KG
  022 *〔3〕Each kilogram, more than the gate prices of partial pig, in value for customs duty   4.3% (4.3%)                 KG
    Frozen                        
0203.21   Carcasses and half-carcasses                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free              
  020 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on pig carcass, in value for customs duty   361 yen/kg (361 yen/kg)                 KG
  030 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on pig carcass, but not more than the gate prices of pig carcass, in value for customs duty   Per each kilogram, the difference between the standard import price of pig carcass and the value for customs duty (361 yen/kg)                 KG
  040 *〔3〕Each kilogram, more than the gate prices of pig carcass, in value for customs duty   4.3% (4.3%)                 KG
0203.22   Hams shoulders and cuts thereof, with bone in                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free   **1   **1      
  023 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on  partial pig, in value for customs duty   482 yen/kg (482 yen/kg)                 KG
  021 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, in value for customs duty   Per each kilogram, the difference between the standard import price of partial pig  and the value for customs duty (482 yen/kg)                 KG
  022 *〔3〕Each kilogram, more than the gate prices of partial pig, in value for customs duty   4.3% (4.3%)                 KG
0203.29   Other                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other (5%)       Free   **1   **1      
  023 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on  partial pig, in value for customs duty   482 yen/kg (482 yen/kg)                 KG
  021 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, in value for customs duty   Per each kilogram, the difference between the standard import price of partial pig  and the value for customs duty (482 yen/kg)                 KG
  022 *〔3〕Each kilogram, more than the gate prices of partial pig, in value for customs duty   4.3% (4.3%)                 KG
02.04   Meat of sheep or goats, fresh, chilled or frozen           Free Free Free Free Free    
0204.10 000 Carcasses and harf-carcasses of lamb, fresh or chilled Free   (Free)                 KG
    Other meat of sheep, fresh or chilled                        
0204.21 000 Carcasses and harf-carcasses Free   (Free)                 KG
0204.22 000 Other cuts with bone in Free   (Free)                 KG
0204.23 000 Boneless Free   (Free)                 KG
0204.30 000 Carcasses and harf-carcasses of lamb, frozen Free   (Free)                 KG
    Other meat of sheep, frozen                        
0204.41 000 Carcasses and harf-carcasses Free   (Free)                 KG
0204.42 000 Other cuts with bone in Free   (Free)                 KG
0204.43 000 Boneless Free   (Free)                 KG
0204.50 000 Meat of goats Free   (Free)                 KG
02.05                            
0205.00 000 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Free   (Free)     Free Free Free Free Free   KG
02.06   Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen                        
0206.10   Of bovine animals, fresh or chilled                        
  020 1 Cheek meat and head meat 50%   (50%)   Free             KG
    2 Other                        
    (1)Internal organs and tongues 15%   12.8%   Free   For the Pooled Quota 7.6%          
  011 - Tongues                       KG
  019 - Other                       KG
  090 (2)Other 25%   21.3%   Free             KG
    Of bovine animals, frozen                        
0206.21 000 Tongues 15%   12.8%   Free   For the Pooled Quota 7.6%   For the Pooled Quota 11.5%     KG
0206.22 000 Livers 15%   12.8%   Free   For the Pooled Quota 11.5%   For the Pooled Quota 11.5%     KG
0206.29   Other                        
  020 1 Cheek meat and head meat 50%   (50%)   Free   For the Pooled Quota 30.0%         KG
    2 Other                        
  010 (1)Internal organs 15%   12.8%   Free   For the Pooled Quota 7.6%   For the Pooled Quota 11.5%     KG
  090 (2)Other 25%   21.3%   Free   For the Pooled Quota 19.1%   For the Pooled Quota 19.1%     KG
0206.30   Of swine, fresh or chilled                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other                        
  091 (1)Internal organs 10%   8.5% 4.3% Free             KG
    (2)Other (5%)       Free              
  093 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on  partial pig, in value for customs duty   482 yen/kg (482 yen/kg)                 KG
  092 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, in value for customs duty   Per each kilogram, the difference between the standard import price of partial pig  and the value for customs duty (482 yen/kg)                 KG
  099 *〔3〕Each kilogram, more than the gate prices of partial pig   4.3% (4.3%)                 KG
    Of swine, forozen                        
0206.41   Livers                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
  090 2 Other 10%   8.5% 4.3% Free             KG
0206.49   Other                        
  010 1 Of wild boars Free   (Free)     Free Free Free Free Free   KG
    2 Other                        
  091 (1)Internal organs 10%   8.5% 4.3% Free   4.3%         KG
    (2)Other (5%)       Free   **1   **1      
  093 *〔1〕Each kilogram, not more than the upper limit prices for the specific duty applied on  partial pig, in value for customs duty   482 yen/kg (482 yen/kg)                 KG
  092 *〔2〕Each kilogram, more than the upper limit prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, in value for customs duty   Per each kilogram, the difference between the standard import price of partial pig  and the value for customs duty (482 yen/kg)                 KG
  099 *〔3〕Each kilogram, more than the gate prices of partial pig, in value for customs duty   4.3% (4.3%)                 KG
0206.80 000 Other, fresh or chilled Free   (Free)     Free Free Free Free Free   KG
0206.90 000 Other, frozen Free   (Free)     Free Free Free Free Free   KG
02.07   Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen                        
    Of fowls of the species Gallus domesticus                        
0207.11 000 Not cut in pieces, fresh or chilled 14%   11.9%   Free   For the Pooled Quota 10.7%         KG
0207.12 000 Not cut in pieces, frozen 14%   11.9%   Free   For the Pooled Quota 10.7%     11.3%   KG
0207.13   Cuts and offal, fresh or chilled                        
  100 1 Legs with bone in 20%   8.5%   Free   For the Pooled Quota 7.6%         KG
  200 2 Other 12%   11.9%   Free   For the Pooled Quota 10.7%     11.3%   KG
0207.14   Cuts and offal, frozen                        
  100 1 Livers 10%   3% Free   Free   Free Free 無税   KG
    2 Other                        
  210 (1)Legs with bone in 20%   8.5%   Free   For the Pooled Quota 6.8%         KG
  220 (2)Other 12%   11.9%   Free   For the Pooled Quota 8.5%   For the Pooled Quota 10.7% 11.3%   KG
    Of turkeys                        
0207.24 000 Not cut in pieces, fresh or chilled 5%   3% Free   Free Free Free Free Free   KG
0207.25 000 Not cut in pieces, frozen  5%   3% Free   Free Free Free Free Free   KG
0207.26 000 Cuts and offal, fresh or chilled 5%   3% Free   Free Free Free Free Free   KG
0207.27   Cuts and offal, frozen     3%     Free   Free Free Free    
  100 1 Livers 10%     Free               KG
  200 2 Other 5%     Free     Free         KG
    Of ducks, geese or guinea fowls                        
0207.32   Not cut in pieces, fresh or chilled     9.6%                  
  100 1 Of ducks 10%       Free 8.4%   7.2% 8.4% 8.4%   KG
  200 2 Other 12.5%     4.8% Free Free   Free Free Free   KG
0207.33   Not cut in pieces, frozen      9.6%     Free   Free Free Free    
  100 1 Of ducks 10%     4.8% Free             KG
  200 2 Other 12.5%     4.8% Free             KG
0207.34 000 Fatty livers, fresh or chilled 5%   3% Free   Free   Free Free Free   KG
0207.35   Other, fresh or chilled     9.6%                  
  100 1 Of ducks 10%       Free 8.4%   7.2% 8.4% 8.4%   KG
  200 2 Other 12.5%     4.8% Free Free   Free Free Free   KG
0207.36   Other, frozen           Free   Free Free Free    
  100 1 Livers 10%   3% Free               KG
    2 Other     9.6%                  
  210 (1)Of ducks 10%     4.8% Free             KG
  220 (2)Other 12.5%     4.8% Free             KG
02.08   Other meat and edible meat offal, fresh, chilled or frozen           Free Free Free Free Free    
0208.10 000 Of rabbits or hares Free   (Free)                 KG
0208.30 000 Of primates Free   (Free)                 KG
0208.40   Of whales, dolphins and porpoises (mamals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia)  Free                      
  011 - Of whales     (Free)                 KG
  019 - Other     (Free)                 KG
0208.50 000 Of reptiles (including snakes and turtles) Free   (Free)                 KG
0208.90   Other Free                      
  010 - Frog's legs     (Free)                 KG
  090 - Other     (Free)                 KG
02.09                            
0209.00 000 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 10%   6% 3% Free Free Free Free Free Free   KG
02.10   Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal                        
    Meat of swine                        
0210.11   Hams shoulders and cuts thereof, with bone in (10%)       Free   **2          
  010 *〔1〕Each kilogram, in value for customs duty, not more than the gate prices for the specific duty applied on processed meat of swine, where the gate prices shall be obtained by dividing Prices A by rates B plus 0.6, and muitiplying by 1.5, the same definition shall be applied in this heading 16.02.
Prices A, standard import prices for processed meat  of swine specified by the sub-paragraph 1 of paragraph 4 of the Annex 1-3-2 to the Temporary Customs Tariff Measures Law corresponding to the period of importion provided by the Annex, the same definition shall be applied in this heading and in heading 16.02.
Rates B, the rates specified in this sub-heading *〔2〕 according to the each divisions  of each import terms provided in the Annex 1-3
  Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 (1,035 yen/kg)                 KG
  020 *〔2〕Each kilogram, more than the gate prices of processed meat of swine, in value for customs duty   8.5% (8.5%)                 KG
0210.12   Bellies (streaky) and cuts thereof (10%)       Free   **2          
  010 *〔1〕Each kilogram, not more than the gate prices of processed meat of swine, in value for customs duty   Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 (1,035 yen/kg)                 KG
  020 *〔2〕Each kilogram, more than the gate prices of processed meat of swine, in value for customs duty   8.5% (8.5%)                 KG
0210.19   Other (10%)       Free   **2          
  010 *〔1〕Each kilogram, not more than the gate prices of processed meat of swine, in value for customs duty   Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 (1,035 yen/kg)                 KG
  020 *〔2〕Each kilogram, more than the gate prices of processed meat of swine, in value for customs duty   8.5% (8.5%)                 KG
0210.20 000 Meat of bovine animals 190 yen/kg   161.50 yen/kg   Free             KG
    Other, including edible flours and meals of meat or meat offal                        
0210.91 000 Of primates 7%   4.2%   Free Free   Free Free Free   KG
0210.92 000 Of whales, dolphins and porpoises (mamals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)  7%   4.2%   Free 3.5%   2.8% 3.5% 3.7%   KG
0210.93 000 Of reptiles (including snakes and turtles) 7%   4.2%   Free Free   Free Free Free   KG
0210.99   Other                        
    1 Of swine (10%)       Free              
  011 *〔1〕Each kilogram, not more than the gate prices of processed meat of swine, in value for customs duty   Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 (1,035 yen/kg)                 KG
  019 *〔2〕Each kilogram, more than the gate prices of processed meat of swine, in value for customs duty   8.5% (8.5%)                 KG
  020 2 Of bovine animals 190 yen/kg   161.50 yen/kg   Free             KG
  090 3 Other 7%   4.2%   Free   Free         KG
**1 For the Pooled Quota



Value for Customs duty per kilogram, not more than 53.53 yen     482 yen/kg
Value for Customs duty per kilogram, more than 53.53 yen but not more than the value obtained by dividing 535.53 yen by 1.022     The difference between 535.53 yen/kg and the value for Customs duty per kilogram
Value for Customs duty per kilogram, more than the value obtained by dividing 535.53 yen by 1.022     2.2%
**2 For the Pooled Quota


Value for Customs duty per kilogram, not more than the value obtained by dividing 577.15 yen by 0.643     The difference between 577.15 yen/kg and the value obtained by multiplying the value for Customs duty per kilogram by 0.6
Value for Customs duty per kilogram, more than the value obtained by dividing 577.15 yen by 0.643     4.3%