SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 18   Cocoa and cocoa preparations.
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
18.01
1801.00	000	Cocoa beams, whole or broken, raw or roasted	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
18.02
1802.00	000	Cocoa shells, husks, skins and other cocoa waste	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
18.03		Cocoa paste, whether or not defatted
1803.10	000	Not deffated	10%		5%	3.5%	Free	2.5%		2.0%	2.2%	2.2%	2.3%		3.8%	2.3%		KG
1803.20	000	Wholly or partly deffated	20%		10%	7%	Free	6.3%		6.0%	4.4%	4.4%	5.3%		7.5%	5.3%		KG
18.04
1804.00	000	Cocoa butter, fat and oil	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
18.05
1805.00	000	Cocoa powder, not containing added sugar or other sweetening matter	21.5%		12.9%	10.5%	Free	8.1%		7.0%	7.6%	7.6%	7.9%		10.6%	8.6%		KG
18.06		Chocolate and other food preparations containing cocoa
1806.10		Cocoa powder, containing added sugar or other sweetening matter
	100	1 Containing added sugar	35%		29.8%		Free								29.8%			KG
	200	2 Other	25%		15%	12.5%	Free	12.2%	4.6%	12.0%					14.5%	10.2%		KG
1806.20		Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg
		1 Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proprotion by weight of less than 10%
		(1)Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers	28% + 799 yen/kg				Free
	311	- For "the Pooled Quota of other milk products″		21%	(21%)													KG
	319	- Other			23.8% + 679 yen/kg													KG
		(2)Other
	321	A Containing added sugar	28%		23.8%		Free								23.8%			KG
	322	B Other	25%		21.3%		Free								21.3%	19.9%		KG
		2 Other
		(1)Containing added sugar
		A Chewing gum and other sugar confectionery, preparations in blocks, slabs, bars and paste	35%		29.8%		Free								29.8%
	111	- Chewing gum and other sugar confectionery, foods, the largest single ingredient of which is sugar by weight																KG
	119	- Other																KG
	190	B Other	28%		(28%)		Free								28%			KG
		(2)Other	25%		21.3%
	210	- For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a cabinet order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions		#Free														KG
	290	- Other				12.5%	Free											KG
		Other, in blocks, slabs or bars
1806.31	000	Filled	10%		(10%)		Free								10%			KG
1806.32		Not filled
	100	1 Chocolate confectionery	10%		(10%)		Free								10%			KG
		2 Other
		(1)Containing added sugar	35%		29.8%		Free								29.8%
	211	- Chewing gum and other sugar confectionery, foods, the largest single ingredient of which is sugar by weight																KG
	219	- Other																KG
	220	(2)Other	25%		21.3%	12.5%	Free	17.3%		12.5%					21.3%			KG
1806.90		Other
	100	1 Chocolate confectionery	10%		(10%)		Free								10%			KG
		2 Other
		(1)Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proprotion by weight of less than 10%
		A Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers	28% + 799 yen/kg				Free
	311	- For "the Pooled Quota of other milk products″		21%	(21%)													KG
	319	- Other			23.8% + 679 yen/kg													KG
		B Other
	321	(a)Containing added sugar	28%		23.8%		Free								23.8%			KG
	322	(b)Other	25%		21.3%		Free								21.3%			KG
		(2)Other
		A Containing added sugar	35%		29.8%		Free								29.8%
	211	- Chewing gum and other sugar confectionery, foods, the largest single ingredient of which is sugar by weight																KG
	219	- Other																KG
	220	B Other	25%		21.3%	12.5%	Free											KG