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	Indonesia	Brunei	ASEAN	Philippines	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		Preparations 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								23.8%			KG
	219	B Other	25%		21.3%		Free	17.3%		16.0%		17.3%	18.6%	18.6%	18.6%	18.6%		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								23.8%			KG
	219	B Other	25%		21.3%		Free								21.3%			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%)										28%			KG
		- Other													23.8%
	216	-- Whipped cream in presurized containers			23.8%													KG
	217	-- Other			23.8%													KG
	219	(b)Other	35%		29.8%		Free								29.8%			KG
		B Other	25%				Free								21.3%
	221	- Whipped cream in pressurized containers			21.3%											19.9%		KG
	229	- Other			21.3%													KG
	230	(2)Malt extract	9.6%		9%	4.5%	Free								8.3%	4.4%		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%										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%										23.8%			KG
		2 Other	25%				Free								21.3%
	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								21.82 yen/kg			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	6.0%		4.8%	6.0%	4.8%	7.2%	6.4%	7.9%	6.4%		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								16.3%			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	7.3%		3.4%		3.7%			9%	3.9%		KG
1905.20	000	Gingerbread and the like	30%		18%	9%	Free	14.6%		6.8%		7.3%			16.4%	7.9%		KG
		Sweetbiscuit, waffles and wafers
1905.31	000	Sweetbiscuit	24%		20.4%		Free								20.4%			KG
1905.32	000	Waffles and wafers	30%		18%	15%	Free				12.5%		14.3%		17.5%			KG
1905.40	000	Rusks, toasted bread and similar toasted products	12%		9%	4.5%	Free	7.3%		3.4%		3.7%			9%	3.9%		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								15%			KG
	314	C Crisp savoury food products, made from a dough based on potato powder	9.6%		9%		Free	7.3%		6.8%	5.6%	7.3%	7.9%	7.9%	8.3%	7.4%		KG
		D Other	30%			15%	Free
	313	- Pizza, chilled or frozen			24%										22.4%			KG
	319	- Other			25.5%										23.6%			KG
		(2)Other
	321	A Arare, Senbei and similar rice	35%		29.8%		Free											KG
	322	B Biscuits, cookies and crakers	20%		13%		Free								13%			KG
	323	C Crisp savoury food products, made from a dough based on potato powder	9.6%		9%		Free	7.3%		6.8%	5.6%	7.3%	7.9%	7.9%	8.3%	7.4%		KG
	329	D Other	25%		21.3%	12.5%	Free								19.7%			KG