SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 16   Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Statistical code		Description	Tariff rate					Tariff rate (EPA)									Unit
H.S. code			General	Temporary	WTO	GSP	LDC	Singapore	Mexico	Malaysia	Chile	Thailand	Indonesia	Brunei	ASEAN	Philippines	I	II
16.01
1601.00	000	Sausages and similar products, of meat, meat offal or blood, food preparations based on these products	10%		(10%)		Free									For the Pooled Qouta 8.8%		KG
16.02		Other prepared or preserved meat, meat offal or blood
1602.10	000	Homogenised preparations	25%		21.3%		Free					19.2%			21.3%			KG
1602.20		Of liver of any animal
	010	1 Of bovine animals or swine	25%		21.3%		Free					16.0%			21.3%	18.8%		KG
		2 Other	8%		6%		Free		Free						6%
	091	- In airtight containers				3%										2.8%		KG
	099	- Other										5.4%				5.6%		KG
		Of poultry of heading 01.05
1602.31		Of turkeys
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
	210	(1)Containing meat or meat offal of bovine animals or swine	25%		21.3%		Free		For the Pooled Qouta 19.1%						21.3%			KG
	290	(2)Other	8%		6%	3%	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
1602.32		Of fowls of the species Gallus domesticus
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
	210	(1)Containing meat or meat offal of bovine animals or swine	25%		21.3%		Free		For the Pooled Qouta 19.1%						21.3%			KG
	290	(2)Other	8%		6%		Free		For the Pooled Qouta 3.6%			4.5%			5.8%			KG
1602.39		Other
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
	210	(1)Containing meat or meat offal of bovine animals or swine	25%		21.3%		Free		For the Pooled Qouta 19.1%						21.3%			KG
	290	(2)Other	8%		6%		Free	3.0%	Free	2.0%	3.0%	3.0%	4.0%	4.0%	4.0%	4.0%		KG
		Of swine
1602.41		Hams and cuts thereof
		1 Ham or  bacon, excluding those sterilized, pressed and formed ham consisting of meat or meat offal of swine and binding materials, other prepared or preserved products consisting solely of meat or meat offal of swine, a piece of which weighs not less than 10g, whether or not containing seasonings, spices or similar ingredients	(10%)				Free		**1		**1
	011	*〔1〕Each kilogram, not more than the gate price 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 price of processed meat of swine, in value for customs duty		8.5%	(8.5%)													KG
	090	2 Other	25%		20%		Free				For the Pooled Qouta 16%	For the Pooled Qouta 16%			20%	For the Pooled Qouta 17.5%		KG
1602.42		Shoulders and cuts thereof
		1 Ham or  bacon, excluding those sterilized, pressed and formed ham consisting of meat or meat offal of swine and binding materials, other prepared or preserved products consisting solely of meat or meat offal of swine, a piece of which weighs not less than 10g, whether or not containing seasonings, spices or similar ingredients	(10%)				Free		**1		**1
	011	*〔1〕Each kilogram, not more than the gate price 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 price of processed meat of swine, in value for customs duty		8.5%	(8.5%)													KG
	090	2 Other	25%		20%		Free				For the Pooled Qouta 16%				20%			KG
1602.49		Other, including mixtures
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
		(1)Ham or  bacon, excluding those sterilized, pressed and formed ham consisting of meat or meat offal of swine and binding materials, other prepared or preserved products consisting solely of meat or meat offal of swine, a piece of which weighs not less than 10g, whether or not containing seasonings, spices or similar ingredients	(10%)				Free		**1		**1
	210	*〔1〕Each kilogram, not more than the gate price 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
	220	*〔2〕Each kilogram, more than the gate price of processed meat of swine, in value for customs duty		8.5%	(8.5%)													KG
	290	(2)Other	25%		20%		Free				For the Pooled Qouta 16%	For the Pooled Qouta 16%			20%	For the Pooled Qouta 17.5%		KG
1602.50		Of bovine animals
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
		(1)Internal organs and tongues of bovine animals	25%				Free
	210	- In airtight containers, containing vegetables			21.3%										21.3%			KG
		- Other
	291	-- Simply boiled in water			(50%)										25%			KG
		-- Other
	292	--- In airtight containers			21.3%										21.3%			KG
	299	--- Other			21.3%										21.3%			KG
		(2)Other
		A Containing less than 30% by weight of a meat and edible meat offal other than internal organs and tongues	25%				Free								21.3%
		- In airtight containers, containing vegetables			21.3%
	310	-- Containing rice																KG
	320	-- Other																KG
		- Other
		-- Containing rice
	331	--- In airtight containers			21.3%													KG
	339	--- Other			21.3%													KG
		-- Other
	391	--- In airtight containers			21.3%													KG
	399	--- Other			21.3%													KG
		B Other
		(a)Dried after simply boiled in water	25%				Free
		- In airtight containers													25%
	410	-- Not chilled or frozen			(38.3%)													KG
	420	-- Other			(50%)													KG
	490	- Other			21.3%										21.3%			KG
		(b)Beef jerky	10%				Free		For the Pooled Qouta 9.0%						10%
		- In airtight containers
	510	-- Not chilled or frozen			(38.3%)													KG
	520	-- Other			(50%)													KG
	590	- Other			(10%)													KG
	600	Corned beef	25%		21.3%		Free		For the Pooled Qouta 19.1%			14.9%			21.3%	18.3%		KG
		(d)Other
	700	イ In airtight containers, containing vegetables	25%		21.3%		Free		For the Pooled Qouta 19.1%						21.3%			KG
		ロ In airtight containers, otherwise containing vegetables, but not chilled or frozen	45%				Free
	810	- Simply boiled in water			(50%)										45%			KG
	890	- Other			38.3%										38.3%			KG
		ハ Other	50%				Free								50%
	910	- Simply boiled in water			(50%)													KG
		- Other
	991	-- In airtight containers			(50%)													KG
	999	-- Other			(50%)													KG
1602.90		Other, including preparatinos of blood of any animal
	100	1 Guts, bladders and stomachs, whole and pieces thereof, simply boiled in water	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Other
	210	(1))Containing meat or meat offal of bovine animals or swine	25%		21.3%		Free								21.3%			KG
	290	(2)Other	8%		6%	3%	Free								6%			KG
16.03
1603.00		Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
	010	1 Extracts and juices of meat	12.8%		12%	6%	Free								10.9%			KG
	090	2 Other	9.6%		(9.6%)	6.4%	Free	6.0%	Free	3.2%		4.0%	4.8%	7.2%	7.2%	4.8%		KG
16.04		Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs							Free
		Fish, whole or pieces, but not minced
1604.11		Salmon	9.6%		(9.6%)		Free
	010	- Other than in airtight containers				7.2%				3.6%		4.5%		7.2%	7.2%	5.4%		KG
	090	- Other										6.0%			8.8%	7.2%		KG
1604.12	000	Herrings	9.6%		(9.6%)	7.2%	Free								8.8%	5.4%		KG
1604.13		Sardines, sardinella and brisling or sprats	9.6%		(9.6%)	7.2%	Free								8.8%	4.8%
	010	- In airtight containers																KG
	090	- Other																KG
1604.14		Tunas, skipjack and bonito (Sarda spp.)	9.6%		(9.6%)		Free								8.8%
	010	- Skipjack and other bonito, in airtight containers				6.4%						3.2%						KG
		- Other				7.2%
	091	-- Skipjack and other bonito, boiled and dried										3.6%						KG
	092	-- Tunas, in airtight containers										4.8%				4.8%		KG
	099	-- Other										4.8%				4.8%		KG
1604.15	000	Mackerel	9.6%		(9.6%)	7.2%	Free								8.8%	5.4%		KG
1604.16	000	Anchovies	9.6%		(9.6%)	7.2%	Free			3.6%					8.8%	3.6%		KG
1604.19		Other	9.6%		(9.6%)	7.2%	Free
	010	- Eel													8.8%			KG
	020	- Boiled and dried fish						6.0%		3.6%		3.6%	5.4%	7.2%	7.2%	4.8%		KG
	090	- Other						6.0%		3.6%	5.2%	4.5%		7.2%	7.2%	4.8%		KG
1604.20		Other prepared or preserved fish
		1 Hard roes
		(1)Of Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.)	12.8%				Free
		- Of Nishin (Clupea spp.)			11%			6.9%						8.3%
	011	-- In airtight containers				9.6%				4.8%		6.0%	7.2%		8.3%	7.2%		KG
	012	-- Other								5.5%		8.0%	8.3%		9.0%	8.3%		KG
		- Of Tara (Gadus spp., Theragra spp. and Merluccius spp.)			9%										8.3%	6.8%
	013	-- In airtight containers																KG
	014	-- Other																KG
	019	(2)Other	6.4%		(6.4%)		Free	3.2%		2.1%		4.0%	4.3%	4.3%	4.8%	4.3%		KG
	020	2 Other	9.6%		(9.6%)	7.2%	Free			3.6%					8.8%	3.6%		KG
1604.30		Caviar and caviar substitutes	6.4%		(6.4%)	4.8%	Free	3.2%		1.6%		3.0%		4.3%		3.2%
	010	- Ikura													4.8%			KG
	090	- Other											3.2%		5.2%			KG
16.05		Crustaceans, moulluscs and other aquatic invertebrates, prepared or preserved
1605.10		Crab
	010	1 In airtight containers, not smoked	6.5%		5%		Free		Free						5%	3.3%		KG
		2 Other	9.6%		(9.6%)	7.2%	Free
	021	- Containing rice																KG
	029	- Other							Free			3.6%			8.8%	4.8%		KG
1605.20		Shrimps and prawns
		1 Smoked, simply boiled in water or in brine, chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine	4.8%		(4.8%)	3.2%	Free		Free			Free	Free		Free	Free
	011	- Simply boiled in water or in brine, chilled, frozen after simply boiled in water or in brine						2.4%		1.1%								KG
	019	- Other						Free		Free								KG
		2 Other	6%		5.3%		Free
	021	- Containing rice																KG
	029	- Other						2.7%	Free	Free		Free	Free		Free	3.5%		KG
1605.30		Lobster							Free							Free
	010	1 Smoked, simply boiled in water or in brine, chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine	4.8%		(4.8%)	3.2%	Free				2.3%				4.8%			KG
	020	2 Other	6%		5%		Free								5%			KG
1605.40		Other crustaceans							Free
		1 Ebi
	011	(1) Smoked, simply boiled in water or in brine, chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine	4.8%		(4.8%)	3.2%	Free								4.8%	2.1%		KG
	012	(2)Other	6%		5%		Free					2.5%			5%	3.3%		KG
	200	2 Other	9.6%		(9.6%)	7.2%	Free	6.0%		3.6%	5.2%	4.5%	5.4%	7.2%	7.2%	5.4%		KG
1605.90		Other
		1 Smoked	9.6%		6.7%		Free
	110	- Of cuttle fish, squid, scallops and adductors of shellfish							Free	2.2%					6.4%	3.4%		KG
	190	- Other				6.4%		3.4%	Free	2.1%		4.0%	4.3%	4.5%	5.0%	4.3%		KG
		2 Other
		(1)Cuttle fish and squid and jellyfish	15%				Free
		- Cuttle fish			10.5%
		-- In airtight containers				9%									10.2%
	212	--- Containing rice																KG
	213	--- Other							7.2%									KG
		-- Other
	214	--- Containing rice																KG
	219	--- Other							8.4%						10.5%	7.9%		KG
	211	- Jellyfish			10%	8%		6.3%	Free	4.0%		5.0%	6.0%	7.5%	8.2%	6.0%		KG
	220	(2)sea cucumbers nad sea urchins	12%		10%	8%	Free		Free			5.0%			9.1%	6.0%		KG
		(3)Other	9.6%		(9.6%)	7.2%	Free		Free
	290	- Abalones										Other than in airtight containers  3.6%			8.8%	4.8%		KG
	295	- Scallops													8.8%	5.4%		KG
		- Of other molluscs									5.2%	3.6%				4.8%
	293	-- In airtight containers													8.8%			KG
	294	-- Other						4.8%		Free				6.4%	6.4%			KG
	299	- Other						6.0%		3.6%		4.5%	5.4%	7.2%	7.9%	5.4%		KG
**1	For the Pooled Quota
	・ ・	Value for Customs duty per kilogram, not more than the value obtained by dividing 577.15yen by 0.643     The difference between 577.15yen/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 577.15yen by 0.643     4.3%