SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 19   Preparations of cereals, flour, starch or milk; pastrycooks' products.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code   General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
19.01   Malt, extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing not less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included                        
1901.10   Preparatinos for infant use, put up for retail sale                        
    1 Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter                        
    (1)Of a milk fat content, by weight, not exceeding 30% 28% + 799 yen/kg       Free              
  111 - For "the Pooled Quota of other milk products″   25% (25%)                 KG
  119 - Other     23.8% + 679 yen/kg                 KG
    (2)Other 28% + 1,363 yen/kg       Free              
  121 - For "the Pooled Quota of other milk products″   25% (25%)                 KG
  129 - Other     23.8% + 1,159 yen/kg                 KG
    2 Other                        
    (1)Food preparations of goods of headings 04.01 to 04.04                        
  211 A Containing added sugar 28%   23.8%   Free             KG
  219 B Other 25%   21.3%   Free 20.0%   18.6%   20.0%   KG
    (2)Other                        
  221 A Containing added sugar 24%   (24%)   Free             KG
  229 B Other 16%   13.6%   Free             KG
1901.20   Mixes and doughs for the preparation of bakers' wares of heading 19.05                        
    1 Food preparations of flour, meal or starch, containing one or more of those flour, groats, meal, pellets of rice, wheat, triticale, barley, or starch, which total weight is more than 85% of the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, and food preparation of goods of heading 04.01 to 04.04 containing not less than 30% of natural milk constituents by weight, calculated on the dry matter                        
    (1)Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter                        
    A Of a milk fat content, by weight, not exceeding 30% 28% + 799 yen/kg       Free              
  111 - For "the Pooled Quota of other milk products″   25% (25%)                 KG
  112 - Other     23.8% + 679 yen/kg                 KG
    B Other 28% + 1,363 yen/kg       Free              
  116 - For "the Pooled Quota of other milk products″   25% (25%)                 KG
  117 - Other     23.8% + 1,159 yen/kg                 KG
    (2)Food preparations, containing flour, groats, meal, pellets or starch of rice, wheat, triticale or barley which total weight is more than 85% of the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose,                        
    A Mostly containing rice preparation (442 yen/kg)                      
  122 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law    25% (25%)                 KG
  128 - Other   54 yen/kg *(375 yen/kg)                 KG
    B Mostly containing wheat and triticale preparation (106 yen/kg)       Free              
  131 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  139 - Other   27.40 yen/kg *(90 yen/kg)                 KG
    C Mostly containing barley preparation (98 yen/kg)        Free              
  141 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  149 - Other   31 yen/kg *(83 yen/kg)                 KG
    D Mostly containing starch                        
    (a)Containing wheat starch (158 yen/kg)       Free              
  151 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  152 - Other   34.40 yen/kg *(134 yen/kg)                 KG
    (b)Other 140 yen/kg                      
    - For "the Pooled Quota of starch or similar articles″                        
  156 -- Containing added sugar   25% (25%)                 KG
  157 -- Other   16% (16%)                 KG
  159 - Other     119 yen/kg                 KG
    (3)Doughs for rice products, excluding a kind used as infant food or dietary purpose (442 yen/kg)                      
  162 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   25% (25%)                 KG
  168 - Other   54 yen/kg *(375 yen/kg)                 KG
    2 Other                        
    (1)Food preparations of goods of headings 04.01 to 04.04                        
  211 A Containing added sugar 28%   23.8%   Free             KG
  219 B Other 25%   21.3%   Free             KG
    (2)Cake-mixes                        
  222 A Containing added sugar 28%   23.8%   Free             KG
    B Other     12%                  
  223 (a)Put up in containers for retail sale, not more than 500g each including container 16%       Free             KG
  224 (b)Other 20%       Free             KG
    (3)Other                        
    A Containing added sugar                        
    (a)Containing not more than 15% by weight of sucrose 24%   (24%)   Free              
  231 - Preparations of rice flour                       KG
  232 - Preparations of wheat flour                       KG
  233 - Other                       KG
    (b)Other 28%   23.8%   Free              
  234 - Preparations of rice flour                       KG
  235 - Preparations of wheat flour                       KG
  239 - Other                       KG
    B Other 16%       Free              
  241 - Put up in containers for retail sale, not more than 500g each including container     13.6%                 KG
    - Other     (16%)                  
  242 -- Preparations of rice flour                       KG
  243 -- Preparations of wheat flour                       KG
  249 -- Other                       KG
1901.90   Other                        
    1 Food preparations of flour, meal or starch, containing one or more of those flour, groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is more than 85% of the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, and food preparation of goods of heading 04.01 to 04.04 containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers, and "mochi″(rice-cake), "dango″or other similar rice products, excluding a kind used as infant or dietic purpose                        
    (1)Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers                        
    A Of a milk fat content, by weight, not exceeding 30% 35% + 799 yen/kg       Free              
  131 - For "the Pooled Quota of other milk products″   21% (21%)                 KG
  132 - Other     29.8% + 679 yen/kg                 KG
    B Other 35% + 1,363 yen/kg       Free              
  136 - For "the Pooled Quota of other milk products″   21% (21%)                 KG
  137 - Other     29.8% + 1,159 yen/kg                 KG
    (2)Food preparation, containing flour, groats, meal, pellets or starch of rice, wheat, triticale, barely, which total weight is more than 85% of the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose                        
    A Mostly containing rice preparation (442 yen/kg)                      
  142 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   25% (25%)                 KG
  148 - Other   54 yen/kg *(375 yen/kg)                 KG
    B Mostly containing wheat and triticale preparation (106 yen/kg)       Free              
  151 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  159 - Other   27.40 yen/kg *(90 yen/kg)                 KG
    C Mostly containing barley preparation (98 yen/kg)       Free              
  161 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  169 - Other   31 yen/kg *(83 yen/kg)                 KG
    D Mostly containing starch                        
    (a)Containing wheat starch (158 yen/kg)       Free              
  171 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  172 - Other   34.40 yen/kg *(134 yen/kg)                 KG
    (b)Other 140 yen/kg                      
    -  For "the Pooled Quota of starch or similar articles″                        
  176 -- Containing added sugar   25% (25%)                 KG
  177 -- Other   16% (16%)                 KG
  179 - Other     119 yen/kg                 KG
    (3)"Mochi″(rice-cake), "dango″or other similar rice products, excluding a kind used as infant food or dietic purpose (442 yen/kg)                      
    〔1〕Containing not more than 30% by weight of rice     (25%)   Free              
    *〔i〕Containing added sugar                        
  583 *1 Containing not more than 15% by weight of sucrose   24%                   KG
  585 *2 Other   25%                   KG
  586 *〔ii〕Other   16%                   KG
    〔2〕Other                        
  587 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   25% (25%)                 KG
  588 - Other   54 yen/kg *(375 yen/kg)                 KG
    2 Other                        
    (1)Food preparations of goods of headings 04.01 to 04.04                        
    A Containing added sugar                        
    (a)Containing not more than 50% by weight of sucrose 28%       Free              
  211 - Foods, the largest single ingredient of which is sugar by weight     (28%)                 KG
    - Other                        
  216 -- Whipped cream in presurized containers     23.8%                 KG
  217 -- Other     23.8%                 KG
  219 (b)Other 35%   29.8%   Free             KG
    B Other 25%       Free              
  221 - Whipped cream in pressurized containers     21.3%                 KG
  229 - Other     21.3%                 KG
  230 (2)Malt extract 9.6%   9% 4.5% Free             KG
    (3)Other                        
    A Containing added sugar                        
    (a)Containing not more than 15% by weight of sucrose 24%   (24%)   Free              
  241 - Preparations of rice flour                       KG
  242 - Preparations of wheat flour                       KG
  243 - Other                       KG
    (b)Other 28%       Free              
    - Foods, the largest single ingredient of which is sugar by weight     (28%)                  
  246 -- Preparations of rice flour                       KG
  247 -- Preparations of wheat flour                       KG
  248 -- Other                       KG
    - Other     23.8%                  
  251 -- Preparations of rice flour                       KG
  252 -- Preparations of wheat flour                       KG
  253 -- Other                       KG
    B Other 16%       Free              
  261 - Put up in containers for retail sale, not more than 500g each including container     13.6%                 KG
    - Other     (16%)                  
  266 -- Preparations of rice flour                       KG
  267 -- Preparations of wheat flour                       KG
  269 -- Other                       KG
19.02   Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared                        
    Uncooked pasta, not stuffed or otherwise prepared                        
1902.11 000 Containing eggs 40 yen/kg   30 yen/kg   Free             KG
1902.19   Other                        
  010 1 Biefun 32 yen/kg   27.20 yen/kg   Free             KG
    2 Other 40 yen/kg       Free              
    - Macaroni and spaghetti     30 yen/kg                  
  093 -- Spaghetti                       KG
  094 -- Macaroni                       KG
    - Other     34 yen/kg                  
  092 -- Udon, somen and soba                       KG
  099 -- Other                       KG
1902.20   Stuffed pasta, whether or not cooked or otherwise prepared                        
    1 Containing added sugar                        
    (1)Containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustanceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products 6%       Free              
  111 - Containing not less than 30% by weight of natural milk constituents on the dry matter     5.1%                 KG
  119 - Other     5.1%                 KG
    (2)Other 28%       Free              
  191 - Containing not less than 30% by weight of natural milk constituents on the dry matter     23.8%                 KG
  199 - Other     23.8%                 KG
    2 Other                        
    (1)Containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustanceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products 6%       Free              
  211 - Containing meat or meat offal of bovine animals or containing not less than 30% of natural milk constituents by weight, calculated on the dry matter     5.1%                 KG
  219 - Other     5.1%                 KG
    (2)Other 25%       Free              
  221 - Containing meat or meat offal of bovine animals or containing not less than 30% of natural milk constituents by weight, calculated on the dry matter     21.3%                 KG
  229 - Other     21.3%                 KG
1902.30   Other pasta                        
    1 Containing added sugar 28%       Free              
  110 - Containing not less than 30% by weight of natural milk constituents on the dry matter     23.8%                 KG
  190 - Other     23.8%                 KG
    2 Other 25%       Free              
  210 - Containing not less than 30% by weight of natural milk constituents on the dry matter     21.3%                 KG
  290 - Other     21.3%                 KG
1902.40 000 Couscous 40 yen/kg   24 yen/kg 12 yen/kg Free             KG
19.03                            
1903.00 000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms 16%   9.6%   Free 8.4%   7.2% 8.4% 8.0%   KG
19.04   Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes), cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groates and meal), pre-cooked or otherwise prepared, not elsewhere specified or included                        
1904.10   Prepared foods obtained by the swelling or roasting of cereals or cereal products                        
  010 1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley 15.4%   11.5%   Free             KG
    2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling or roasting of rice, wheat, triticale or barley                        
    (1)Of rice (402 yen/kg)                      
  211 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   19.2% (19.2%)                 KG
  212 - Other   49 yen/kg *(341 yen/kg)                 KG
    (2)Of wheat and triticale (100 yen/kg)       Free              
  221 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   19.2% (19.2%)                 KG
  229 - Other   26.20 yen/kg *(85 yen/kg)                 KG
    (3)Of barley (75 yen/kg)       Free              
  231 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   19.2% (19.2%)                 KG
  239 - Other   26.60 yen/kg *(64 yen/kg)                 KG
  300 3 Other 19.2%   16.3%   Free             KG
1904.20   Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals                        
  100 1 Breakfast cereals 15.4%   11.5%   Free             KG
    2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling or roasting of rice, wheat, triticale or barley                        
    (1)Of rice (402 yen/kg)                      
  211 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   19.2% (19.2%)                 KG
  212 - Other   49 yen/kg *(341 yen/kg)                 KG
    (2)Of wheat and triticale (100 yen/kg)       Free              
  221 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   19.2% (19.2%)                 KG
  229 - Other   26.20 yen/kg *(85 yen/kg)                 KG
    (3)Of barley (75 yen/kg)       Free              
  231 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   19.2% (19.2%)                 KG
  239 - Other   26.60 yen/kg *(64 yen/kg)                 KG
  300 3 Other 19.2%   16.3%   Free             KG
1904.30   Bulgur wheat (100 yen/kg)       Free              
  010 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  090 - Other   26.20 yen/kg *(85 yen/kg)                 KG
1904.90   Other                        
    1 Of rice (402 yen/kg)                      
  110 *〔1〕Containing not more than 30% by weight of rice   25% (25%)   Free             KG
    *〔2〕Other                        
  120 - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law   25% (25%)                 KG
  130 - Other   49 yen/kg *(341 yen/kg)                 KG
    2 Of wheat and triticale (100 yen/kg)       Free              
  210 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  290 - Other   26.20 yen/kg *(85 yen/kg)                 KG
    3 Of barley (75 yen/kg)       Free              
  310 - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food″, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agricultre, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law   25% (25%)                 KG
  390 - Other   26.60 yen/kg *(64 yen/kg)                 KG
  400 4 Other 25%   21.3%   Free             KG
19.05   Bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa, communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products                        
1905.10 000 Crispbread 12%   9% 4.5% Free 8.4%   3.9%   4.2%   KG
1905.20 000 Gingerbread and the like 30%   18% 9% Free 16.9%   7.9%   8.4%   KG
    Sweetbiscuit, waffles and wafers                        
1905.31 000 Sweetbiscuit 24%   20.4%   Free             KG
1905.32 000 Waffles and wafers 30%   18% 15% Free       14.2%     KG
1905.40 000 Rusks, toasted bread and similar toasted products 12%   9% 4.5% Free 8.4%   3.9%   4.2%   KG
1905.90   Other                        
  100 1 Bread, ship's bisucuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats cheese or fruit 12%   9%   Free             KG
  200 2 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 6.4%   6%   Free             KG
    3 Other                        
    (1)Containing added sugar                        
  311 A Arare, Senbei and similar rice 40%   34%   Free             KG
  312 B Biscuits, cookies and crakers 24%   15%   Free             KG
  314 C Crisp savoury food products, made from a dough based on potato powder 9.6%   9%   Free 8.4%   7.9% 7.9% 8.4%   KG
    D Other 30%     15% Free              
  313 - Pizza, chilled or frozen     24%                 KG
  319 - Other     25.5%                 KG
    (2)Other                        
  321 A Arare, Senbei and similar rice 35%   29.8%   Free             KG
  322 B Biscuits, cookies and crakers 20%   13%   Free             KG
  323 C Crisp savoury food products, made from a dough based on potato powder 9.6%   9%   Free 8.4%   7.9% 7.9% 8.4%   KG
  329 D Other 25%   21.3% 12.5% Free             KG