SECTION IV   PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 21   Miscellaneous edible 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
21.01		Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté, roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
		Extracts, essences and concentrates, of coffee and preparations with a basis of these extracts, essences and concentrates or with a basis of coffee
2101.11		Extracts, essences and concentrates
	100	1 Containing added sugar	24%		(24%)	15%	Free								24%			KG
		2 Other
	210	(1)Instant coffee	12.3%		8.8%		Free	5.5%	Free	4.4%	5.5%	5.5%	4.4%	6.6%	6.6%	6.6%		KG
	290	(2)Other	16%		15%	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
2101.12		Preparations with a basis of extracts, essences and concentrates or with a basis of coffee
		1 Preparations with a basis of extracts, essences and concentrates
	110	(1)Containing added sugar	24%		(24%)	15%	Free								24%			KG
		(2)Other
	121	A Instant coffee	12.3%		8.8%		Free	5.5%	Free	4.4%	5.5%	5.5%	6.6%	6.6%	6.6%	5.9%		KG
	122	B Other	16%		15%	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		2 Preparations with a basis of coffee
		(1)Not less than 30% of natural milk constituents by weight, calculated on the dry matter
		A Of a milkfat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
	231	- For "the Pooled Quota of other milk products″		25%	(25%)													KG
	232	- Other			29.8% + 679 yen/kg													KG
		B Other	35% + 1,363 yen/kg				Free
	236	- For "the Pooled Quota of other milk products″		25%	(25%)													KG
	237	- Other			29.8% + 1,159 yen/kg													KG
		(2)Other
		A Containing added sugar
		(a)Less than 50% by weight of sucrose	28%				Free
	241	- Those, the largest single ingredient of which is sugar by weight			(28%)													KG
	242	- Other			19.6%													KG
	246	(b)Other	35%		29.8%		Free											KG
	249	B Other	25%		15%		Free	10.9%		9.5%	10.9%	10.9%	12.3%	12.3%	12.3%	12.3%		KG
2101.20		Extracts, essences and concentrates, of tea or maté and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté
		1 Extracts, essences and concentrates, of tea or maté and preparations with a basis of these extracts, essences and concentrates
	110	(1)Instant tea	16%		10%	5%	Free	Free		Free	Free	Free	Free	Free	Free	Free		KG
	120	(2)Other	12.8%		8%		Free	5.0%		4.0%	5.0%	5.0%	5.3%	6.0%	6.5%	6.0%		KG
		2 Preparations with a basis of tea or maté
		(1)Not less than 30% of natural milk constituents by weight, calculated on the dry matter
		A Of a milkfat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
	231	- For "the Pooled Quota of other milk products″		25%	(25%)													KG
	232	- Other			29.8% + 679 yen/kg													KG
		B Other	35% + 1,363 yen/kg				Free
	236	- For "the Pooled Quota of other milk products″		25%	(25%)													KG
	237	- Other			29.8% + 1,159 yen/kg													KG
		(2)Other
		A Containing added sugar
		(a)Less than 50% by weight of sucrose	28%				Free
	241	- Those, the largest single ingredient of which is sugar by weight			21%										21%			KG
	242	- Other			16.8%										16.8%			KG
	246	(b)Other	35%		29.8%		Free								29.8%			KG
	247	B Other	25%		15%		Free	10.9%		9.5%	10.9%	10.9%	12.3%	12.3%	12.3%	12.3%		KG
2101.30	000	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	8%		6%	3%	Free	3.0%		1.0%		1.9%			4.9%	2.0%		KG
21.02		Yeasts (active or inactive), other single-cell micro-organisms, dead (but not including vaccines of heading 30.02), prepared baking powders
2102.10	000	Active yeasts	14%		10.5%	10%	Free		1.6%						10.4%	7.5%		KG
2102.20		Inactive yeasts, other single-cell micro-organisms, dead						Free	Free	Free	Free	Free	Free	Free	Free	Free
	100	1 Yeasts	6.4%		3.8%	Free												KG
	200	2 Other	Free		(Free)													KG
2102.30	000	Prepared baking powders	14%		10.5%	5.3%	Free	Free		Free	Free	Free	Free	Free	Free	Free		KG
21.03		Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard
2103.10	000	Soya sauce	9.6%		7.2%	6%	Free	4.5%		3.0%	3.8%	3.8%	4.5%	5.4%	5.4%	4.5%		KG
2103.20		Tomato ketchup and other tomato sauces
	010	1 Tomato ketchup	25%		21.3%		Free		For the Pooled Qouta Free			19.2%			21.3%	20.6%		KG
	090	2 Other tomato sauces	20%		17%		Free		For the Pooled Qouta Free			16.2%			17%	14.2%	L	KG
2103.30		Mustard flour and meal and prepared mustard
	100	1 Put up in containers for retail sale	12.2%		9%		Free	5.6%		4.5%	5.6%	5.6%	6.8%	6.8%	7.4%	6.0%		KG
	200	2 Other	10.3%		7.5%		Free	4.7%		3.8%	4.7%	4.7%	5.6%	5.6%	6.1%	5.6%		KG
2103.90		Other
		1 Sauces
	110	(1)Mayonnaise	12.8%		(12.8%)		Free					8.0%			12.8%	9.6%		KG
	120	(2)French dressings and salad dressnigs	12%		10.5%		Free					6.6%			10.5%	7.9%		KG
	130	(3)Other	9.6%		7.2%	6%	Free	4.5%	1.0%	3.0%	3.8%	3.8%	4.5%	4.8%	5.4%	4.0%		KG
		2 Other
	210	(1)Instant curry and other curry preparations	9.6%		7.2%	3.6%	Free	4.5%		1.8%	2.3%	1.8%	2.7%	5.4%	5.4%	2.4%		KG
		(2)Other
	221	A Consisting chiefly of sodiumglutamate	16%		9.6%	4.8%	Free	6.0%	0.8%	2.4%	3.0%	3.0%	3.6%	7.2%	7.2%	3.2%		KG
	229	B Other	14%		10.5%		Free	6.6%		5.3%	6.6%	6.6%	7.9%	7.9%	7.9%	7.9%		KG
21.04		Soups and broths and preparations therfor, homogenised composite food preparations
2104.10		Soups and broths and preparations therefor
	010	1 Of vegetable, in airtihgt containers	7%		(7%)		Free	4.4%	1.1%	3.5%	4.4%	3.5%	5.3%	5.3%	5.7%	4.7%		KG
	020	2 Other	8.4%		(8.4%)		Free	5.3%	1.4%	4.2%	5.3%	4.2%	6.3%	6.3%	6.3%	5.6%		KG
2104.20	000	Homogenised  composite food preparations	12.8%		12%	6%	Free	8.7%		3.8%	4.4%	Free	4.9%	9.8%	9.8%	4.9%		KG
21.05
2105.00		Ice cream and other edible ice, whether or not containing cocoa
		1 Containing added sugar
		(1)Less than 50% by weight of sucrose	28%				Free
		- Those, the largest single ingredient of which is sugar by weight
	111	-- Ice cream			21%										21%	For the Pooled Qouta 17.9%		KG
	112	-- Other			(28%)										28%			KG
		- Other
	113	-- Ice cream			21%										21%	For the Pooled Qouta 17.9%		KG
	119	-- Other			23.8%										23.8%			KG
		(2)Other	35%				Free								29.8%
	191	- Ice cream			29.8%											For the Pooled Qouta 25.3%		KG
	199	- Other			29.8%													KG
		2 Other	25%				Free								21.3%
	210	- Ice cream			21.3%													KG
	290	- Other			21.3%													KG
21.06		Food preparations not elsewhere specified or included
2106.10		Protein concentrates and textured protein substances
		1 Preparations containing not less than 30% natural milk constituents by weight, calculated on the dry matter, excluding protein concentrates not less than 80%  of protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container	35% + 1,359 yen/kg				Free
		- For "the Pooled Quota of other milk products″
	120	-- Preparation of vegetable protein		12.5%	(12.5%)													KG
	130	-- Other		25%	(25%)													KG
	140	- Other			29.8% + 1,155 yen/kg													KG
		2 Other
		(1)Containing added sugar
	211	A Less than 50% by weight of sucrose	28%		16.8%		Free								16.8%	16.2%		KG
	219	B Other	35%		21%		Free								21%			KG
		(2)Other
		A Vegetable protein	12.5%				Free	6.6%		5.3%	7.7%	7.7%	8.7%	8.7%	8.7%	8.0%
	221	- Protein concentrates containing by weight not less than 80% protein, the largest single ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container			10.6%													KG
	222	- Other			10.6%													KG
	229	B Other	25%		15%		Free	10.9%		9.5%	10.9%	10.9%	12.3%	12.3%	12.3%	12.3%		KG
2106.90		Other
		1 Not less than 30% of natural milk constituents by weight, calculated on the dry matter
		(1)Of a milkfat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
		- For "the Pooled Quota of other milk products″
	111	-- Base for non-alcoholic beverage, food supplement with a basis of vitamins or of hydrolyzed vegetable protein		12%	(12%)													KG
	112	-- Other		21%	(21%)													KG
	119	- Other			29.8% + 679 yen/kg													KG
		(2)Other	35% + 1,363 yen/kg				Free
		- Prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05
		-- For the quantity (quota) stipulated by a cabinet order, on the basis of 18,977 ton for and in consideration of imported quantity in the preceding fisal year (April-March), international market situation and other relevant conditions			(25%)
	121	--- The place of origin, New Zealand		25%														KG
	122	--- Other		25%														KG
	123	-- Other			29.8% + 1,159 yen/kg													KG
		- For "the Pooled Quota of other milk products″
	124	-- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein		12%	(12%)													KG
	125	-- Other		21%	(21%)													KG
	129	- Other			29.8% + 1,159 yen/kg													KG
		2 Other
		(1)Food preparation containing more than 30% by weight of one of those, rice, wheat including triticale or barley
		A Containing more than 30% by weight of rice	(402 yen/kg)
	517	- 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
	518	- Other		49 yen/kg	*(341 yen/kg)													KG
		B Other
		(a)Containing more than 30% by wegiht of wheat including triticale	(100 yen/kg)				Free
	214	- 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
	215	- Other		26.20 yen/kg	*(85 yen/kg)													KG
		(b)Containing more than 30% by weight of barley	(75 yen/kg)				Free
	216	- 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
	219	- Other		26.60 yen/kg	*(64 yen/kg)													KG
		(2)Other
		A Sugar syrup, containing added flavourng or colouring matter	35% or 27 yen/kg, whichever is the greater
	221	- Of sugar centrifugal		24.6% or 13.30 yen/kg, whichever is the greater	**(52.5% or 49.70 yen/kg, whichever is the greater)													KG
	229	- Other			29.8% or 23 yen/kg, whichever is the greater		Free											KG
	230	B Chewing gum	5%		(5%)		Free		0.8%						5%			KG
	240	C Konnyaku	25%		21.3%		Free								21.3%			KG
		D Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume of higher than 0.5% vol
	246	(a)Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol	35% or 27 yen/kg, whichever is the greater		29.8% or 23 yen/kg, whichever is the greater		Free	24.2% or 18.69 yen/kg, whichever is the greater		22.4% or 17.25 yen/kg, whichever is the greater	24.2% or 18.69 yen/kg, whichever is the greater	24.2% or 18.69 yen/kg, whichever is the greater	26.1% or 20.13 yen/kg, whichever is the greater	26.1% or 20.13 yen/kg, whichever is the greater	26.1% or 20.13 yen/kg, whichever is the greater, subject to a maximum customs duty of 50%	26.1% or 20.13 yen/kg, whichever is the greater		KG
	247	(b)Other	12.8%		11%	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		E Other
		(a)Containing added sugar
		イ Bases for beverage, containing Panax Ginseng or its extract	28%			20%	Free
	251	- Those, the largest single ingredient of which is sugar by weight			(28%)										28%			KG
	259	- Other			23.8%			17.3%		12.7%	14.5%	14.5%	16.4%	19.5%	19.5%	16.4%		KG
		ロ Food supplement with a besis of vitamins	12.5%				Free	9.1%	6.8%	8.0%	9.1%	9.1%	10.2%	10.2%	10.2%	9.4%
		- Those, the largest single ingredient of which is sugar by weight
	261	-- Containing lactose, milk protein or milk fat			(12.5%)													KG
	262	-- Other			(12.5%)													KG
	269	- Other			(12.5%)													KG
		ハ Other
		(ｲ)Less than 50% by weight of sucrose	28%
		- Those, the largest single ingredient of which is sugar by weight					Free
	271	-- Containing lactose, milk protein or milk fat			(28%)										28%			KG
	272	-- Other			25.5%										25.5%			KG
	273	- Those the largest single ingredient of which is products specified subheading 1212.20 by weight																KG
	279	- Other			23.8%		Free								23.8%			KG
		(ﾛ)Other
	281	I  Put up in containers for retail sale, not more than 500g each including container	30%		29.8%		Free	Cooked with a basis of sugar (50% by weight or more), coconut milk and egg 22.4%							29.8%			KG
	282	II Containing not less than 85% by weight of sucrose excluding those put up in containers for retail sale, not more than 500g each including container, those certified by a certification procedure stipulated by a cabinet order as imported to be repacked in containers for retail sale, not more than 500g including container after importation with no change in ingredients, or those exceeding 257yen/kg in value for customs duty	90 yen/kg		76.50 yen/kg		Free											KG
		III Other			29.8%										29.8%
		(I)Containing lactose, milk protein or milk fat	35%				Free
	283	- Put up in containers for retail sale, not more than 500g each including container																KG
	284	- Other																KG
		(II)Other	30%				Free
	510	- Those the lagest single ingredient of which is sorbitol by weight except for sugar																KG
	590	- Other																KG
		(b)Other
	291	イ Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05	25%		21.3%		Free								21.3%			KG
		ロ Bases for beverage, non-alcoholic
	292	(ｲ)Containing Panax Ginseng or its extract	12%		(12%)		Free	8.7%		7.6%	8.7%	8.7%	9.8%	9.8%	9.8%	Free		KG
	293	(ﾛ)Other	22%		10%		Free	6.3%	5.4%	5.0%	7.3%	7.3%	8.2%	8.2%	8.2%	7.5%		KG
		ハ Other
	294	(ｲ)Of products specified in heading 04.10	12%		9%		Free	5.6%	1.5%	4.5%	5.6%	2.3%	6.8%	6.0%	7.4%	Free		KG
		(ﾛ)Other
		I  Food supplement with a basis of vitamins or of hydorolyzed vegetable protein	12.5%		(12.5%)		Free	9.1%	6.8%	8.0%	9.1%		10.2%	10.2%	10.2%
	295	- Food supplement with a basis of vitamins										7.8%				9.4%		KG
	296	- Of hydorolyzed vegetable protein										9.1%				10.2%		KG
		II Other
	301	(I)Protein presevative of a kind used for manufacturing frozen minced fish, obtained from sorbitol and other materials stipulated by a cabinet order, which have been prepared by lated by a cabinet order	Free		(15%)			Free	Free	Free	Free	Free	Free	Free	Free	Free		KG
		(II)Other	25%
		- Of products specified in subheadnig 1212.20
	297	-- Hijiki (Hijikia fusi-formis)			17.5%	10%	Free		5.4%						16.1%	8.2%		KG
	401	-- Formed into rectangular (including square), papery sheets not more than 430㎠/piece, excluding seasoned															TH	KG
	298	-- Other																KG
	299	- Other			15%		Free					14.3%			15%	14.5%		KG