SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
  Chapter 21 Miscellaneous edible preparations.  
2018.01.01
Statistical code Description Tariff rate Tariff rate (EPA) Unit Law
H.S. code General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines Switzerland Viet Nam India Peru Australia Mongolia 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 or concentrates or with a basis of coffee
2101.11 Extracts, essences and concentrates
100 1 Containing added sugar 24% (24%) 15% Free 24% KG FD
2 Other
210 (1) Instant coffee 12.3% 8.8% Free Free Free Free Free Free Free Free Free Free Free Free 3.2% 1.1% Free Free KG FD
290 (2) Other 16% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG FD
2101.12 Preparations with a basis of extracts, essences or 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 FD
(2) Other
121 A Instant coffee 12.3% 8.8% Free Free Free Free Free Free Free Free Free Free Free Free 3.2% 1.1% Free Free KG FD
122 B Other 16% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG FD
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 FD
232 - Other 29.8% + 679 yen/kg KG FD
B Other 35% + 1,363 yen/kg Free
236 - For "the Pooled Quota of other milk products″ 25% (25%) KG FD
237 - Other 29.8% + 1,159 yen/kg KG FD
(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 FD
242 - Other 19.6% KG FD
246 (b) Other 35% 29.8% Free KG FD
249 B Other 25% 15% Free Free Free Free Free 1.4% 1.4% 1.4% 1.4% 2.7% 2.7% 5.5% 5.5% 9.5% 12.3% KG FD
2101.20 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or 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 Free Free Free Free Free Free KG FD
120 (2) Other 12.8% 8% Free Free Free Free Free Free Free 0.7% Free 1.5% Free 2.9% 1% 2.7% 6% KG FD
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 FD
232 - Other 29.8% + 679 yen/kg KG FD
B Other 35% + 1,363 yen/kg Free
236 - For "the Pooled Quota of other milk products″ 25% (25%) KG FD
237 - Other 29.8% + 1,159 yen/kg KG FD
(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 FD
242 - Other 16.8% 16.8% KG FD
246 (b) Other 35% 29.8% Free 29.8% KG FD
247 B Other 25% 15% Free Free Free Free Free 1.4% 1.4% 1.4% 1.4% 2.7% 2.7% 5.5% 5.5% 9.5% 12.3% KG FD
2101.30 000 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 8% 6% 3% Free Free Free Free 0.5% Free Free 0.5% 2% KG FD
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 Free 10% Free 3.6% 3.5% 8.6% KG FD
2102.20 Inactive yeasts; other single-cell micro-organisms, dead
100 1 Yeasts 6.4% 3.8% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG FD
200 2 Other Free (Free) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG FD
2102.30 000 Prepared baking powders 14% 10.5% 5.3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG FD
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 Free Free Free Free Free Free Free Free Free Free 2.2% 2.2% 3.6% 5.4% KG FD
2103.20 Tomato ketchup and other tomato sauces
010 1 Tomato ketchup 25% 21.3% Free For the Pooled Quota Free 17% 21.3% 19.2% 19.2% For the Pooled Quota Free 18.4% KG FD
090 2 Other tomato sauces 20% 17% Free For the Pooled Quota Free 15.3% 17% 8.5% 8.5% For the Pooled Quota Free 11.3% L KG FD
2103.30 Mustard flour and meal and prepared mustard
100 1 Put up in containers for retail sale 12.2% 9% Free Free Free Free Free Free Free 0.8% Free 1.6% 1.6% 3.3% 1.1% 3% 6% KG FD
200 2 Other 10.3% 7.5% Free Free Free Free Free Free Free 0.7% Free 1.4% Free 2.7% 0.9% 3.8% 5.6% KG FD
2103.90 Other
1 Sauces
110 (1) Mayonnaise 12.8% (12.8%) Free Free 12.8% Free 6.4% 9.6% KG FD
120 (2) French dressings and salad dressings 12% 10.5% Free Free 10.5% Free 5.3% 7.9% KG FD
130 (3) Other 9.6% 7.2% 6% Free Free Free Free Free Free Free Free Free Free Free Free 0.8% Free 2.4% 4.8% KG FD
2 Other
210 (1) Instant curry and other curry preparations 9.6% 7.2% 3.6% Free Free Free Free Free Free Free Free Free Free Free 1.3% 0.5% 2.4% 4.8% KG FD
(2) Other
221 A Consisting chiefly of sodiumglutamate 16% 9.6% 4.8% Free Free Free Free Free Free Free Free Free Free Free Free 1.7% 0.6% 3.2% 6.4% KG FD
229 B Other 14% 10.5% Free Free Free Free Free Free Free Free Free Free Free 3.8% 3.8% 5.3% 7.9% KG FD
21.04 Soups and broths and preparations therefor; homogenised composite food preparations
2104.10 Soups and broths and preparations therefor
010 1 Of vegetable, in airtight containers 7% (7%) Free Free Free Free Free Free Free Free 0.6% Free Free 1.3% 2.5% 0.9% 2.3% 5.3% KG FD
020 2 Other 8.4% (8.4%) Free Free Free Free Free Free Free Free Free Free Free Free 3.1% 1.1% 2.8% 5.6% KG FD
2104.20 000 Homogenised composite food preparations 12.8% 12% 6% Free Free Free Free Free 0.5% 1.1% 1.1% 0.5% 2.2% 1.1% 2.2% 2.2% Free Free KG FD
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 Quota 14.7% For the Pooled Quota 17.2% KG FD
112 -- Other (28%) 28% KG FD
- Other
113 -- Ice cream 21% 21% For the Pooled Quota 14.7% For the Pooled Quota 17.2% KG FD
119 -- Other 23.8% 23.8% KG FD
(2) Other 35% Free
191 - Ice cream 29.8% 29.8% For the Pooled Quota 20.9% For the Pooled Quota 24.4% KG FD
199 - Other 29.8% 29.8% KG FD
2 Other 25% Free
210 - Ice cream 21.3% 21.3% For the Pooled Quota 17.4% KG FD
290 - Other 21.3% 21.3% KG FD
21.06 Food preparations not elsewhere specified or included
2106.10 Protein concentrates and textured protein substances
1 Preparations containing not less than 30 % of 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 500 g 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 FM
FD
130 -- Other 25% (25%) KG FM
FD
140 - Other 29.8% + 1,155 yen/kg KG FM
FD
2 Other
(1) Containing added sugar
211 A Less than 50% by weight of sucrose 28% 16.8% Free 16.8% 15.1% 15.1% 15.7% KG FM
FD
219 B Other 35% 21% Free 21% KG FM
FD
(2) Other
A Vegetable protein 12.5% Free
221 - Protein concentrates containing by weight not less than 80 % of 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% Free Free Free Free 1% 1% 1% Free 1.9% 1.9% 3.9% 6% 5.3% 8% KG FM
FD
222 - Other 10.6% Free Free Free Free 1% 1% 1% Free Free 1.9% 3.9% 3.9% 5.3% 8% KG FM
FD
229 B Other 25% 15% Free Free Free Free Free 1.4% 1.4% 1.4% 1.4% 2.7% 2.7% 5.5% 5.5% 9.5% 12.3% KG FM
FD
2106.90 Other
1 Preparations containing 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 and hydrolyzed vegetable protein 12% (12%) KG IQ
IL
PA
SP
FM
FD
112 -- Other 21% (21%) KG IQ
IL
PA
SP
FM
FD
119 - Other 29.8% + 679 yen/kg *1 KG IQ
IL
PA
SP
FM
FD
(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 fiscal year (April-March), international market situation and other relevant conditions (25%)
121 --- The place of origin, New Zealand 25% KG IQ
IL
PA
SP
FM
FD
122 --- Other 25% KG IQ
IL
PA
SP
FM
FD
123 -- Other 29.8% + 1,159 yen/kg KG IQ
IL
PA
SP
FM
FD
- 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 IQ
IL
PA
SP
FM
FD
125 -- Other 21% (21%) KG IQ
IL
PA
SP
FM
FD
129 - Other 29.8% + 1,159 yen/kg KG IQ
IL
PA
SP
FM
FD
2 Other
(1) Food preparations 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 Agriculture, 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 IQ
IL
PA
SP
FM
FD
518 - Other 49 yen/kg *(341 yen/kg) KG IQ
IL
PA
SP
FM
FD
B Other
(a) Containing more than 30% by weight 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 Agriculture, 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 IQ
IL
PA
SP
FM
FD
215 - Other 26.20 yen/kg *(85 yen/kg) KG IQ
IL
PA
SP
FM
FD
(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 Agriculture, 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 IQ
IL
PA
SP
FM
FD
219 - Other 26.60 yen/kg *(64 yen/kg) KG IQ
IL
PA
SP
FM
FD
(2) Other
A Sugar syrup, containing added flavouring 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 IQ
IL
PA
SP
FM
FD
229 - Other 29.8% or 23 yen/kg, whichever is the greater Free KG IQ
IL
PA
SP
FM
FD
230 B Chewing gum 5% (5%) Free Free 5% Free 1.7% 3.3% KG IQ
IL
PA
SP
FM
FD
240 C Konnyaku 25% 21.3% Free 21.3% KG IQ
IL
PA
SP
FM
FD
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 9.3% or 7.19 yen/kg, whichever is the greater 7.5% or 5.75 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater 9.3% or 7.19 yen/kg, whichever is the greater 11.2% or 8.63 yen/kg, whichever is the greater 11.2% or 8.63 yen/kg, whichever is the greater 11.2% or 8.63 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% 11.2% or 8.63 yen/kg, whichever is the greater 13% or 10.06 yen/kg, whichever is the greater 13% or 10.06 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 16.8% or 12.94 yen/kg, whichever is the greater 22.4% or 17.25 yen/kg, whichever is the greater 24.4% or 18.82 yen/kg, whichever is the greater KG IQ
IL
PA
SP
FM
FD
247 (b) Other 12.8% 11% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG IQ
IL
PA
SP
FM
FD
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 IQ
IL
PA
SP
FM
FD
259 - Other 23.8% Free Free Free Free 1.8% 2.2% 2.2% 1.8% 4.3% 3.6% 7.3% 7.3% 15.1% 19.5% KG IQ
IL
PA
SP
FM
FD
ロ Food supplement with a basis of vitamins 12.5% Free
- Those, the largest single ingredient of which is sugar by weight
261 -- Containing lactose, milk protein or milkfat (12.5%) Free Free Free Free Free 1.1% 1.1% 1.1% Free 2.3% 2.3% 4.5% 4.5% 6.3% 10.2% KG IQ
IL
PA
SP
FM
FD
262 -- Other (12.5%) Free Free Free Free Free 1.1% 1.1% 1.1% Free 2.3% 2.3% 4.5% 4.5% 6.3% 10.2% KG IQ
IL
PA
SP
FM
FD
269 - Other (12.5%) Free Free Free Free Free 1.1% 1.1% 1.1% Free 2.3% 2.3% 4.5% 4.5% 6.3% 10.2% KG IQ
IL
PA
SP
FM
FD
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 milkfat (28%) 28% KG IQ
IL
PA
SP
FM
FD
272 -- Other 25.5% 25.5% KG IQ
IL
PA
SP
FM
FD
273 - Those the largest single ingredient of which is products specified in subheading 1212.21 by weight KG IQ
IL
PA
SP
FM
FD
279 - Other 23.8% Free 23.8% KG IQ
IL
PA
SP
FM
FD
(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 14.9% 29.8% KG IQ
IL
PA
SP
FM
FD
282 II Containing not less than 85 % by weight of sucrose excluding those put up in containers for retail sale, not more than 500 g 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 500 g 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 IQ
IL
PA
SP
FM
FD
III Other 29.8%
(I) Containing lactose, milk protein or milkfat 35% Free
283 - Put up in containers for retail sale, not more than 500 g each including container 29.8% KG IQ
IL
PA
SP
FM
FD
284 - Other 29.8% KG IQ
IL
PA
SP
FM
FD
(II) Other 30% Free
510 - Those the largest single ingredient of which is sorbitol by weight except for sugar 29.8% KG IQ
IL
PA
SP
FM
FD
590 - Other 29.8% 29.8% KG IQ
IL
PA
SP
FM
FD
(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 IQ
IL
PA
SP
FM
FD
ロ Bases for beverage, non-alcoholic
292 (ｲ) Containing Panax ginseng or its extract 12% (12%) Free Free Free Free Free 1.1% 1.1% 1.1% Free 2.2% 2.2% 4.4% 4.4% Free 9.8% KG IQ
IL
PA
SP
FM
FD
293 (ﾛ) Other 22% 10% Free Free Free Free Free Free 0.9% 0.9% 0.9% Free Free 1.8% 3.6% 3.6% 5% 8.2% KG IQ
IL
PA
SP
FM
FD
ハ Other
294 (ｲ) Of products specified in heading 04.10 12% 9% Free Free Free Free Free Free Free Free 0.8% Free Free 1.6% 3.3% 1.1% Free 6.8% KG IQ
IL
PA
SP
FM
FD
(ﾛ) Other
I Food supplement with a basis of vitamins or hydrolyzed vegetable protein 12.5% (12.5%) Free
295 - Food supplement with a basis of vitamins Free Free Free Free Free 1.1% 1.1% 1.1% Free Free 2.3% 4.5% 4.5% 6.3% 9.4% KG IQ
IL
PA
SP
FM
FD
296 - hydrolyzed vegetable protein Free Free Free Free Free 1.1% 1.1% 1.1% 1.1% 2.3% 2.3% 4.5% 4.5% 8% 10.2% KG IQ
IL
PA
SP
FM
FD
II Other
301 (I) Protein preservative 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 processes stipulated by a Cabinet Order Free (15%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG IQ
IL
PA
SP
FM
FD
(II) Other 25%
- Of products specified in subheading 1212.21
297 -- Hijiki (Hizikia fusiformis) 17.5% 10% Free Free 10.7% 0.9% Free 5.8% KG IQ
IL
PA
SP
FM
FD
401 -- Formed into rectangular (including square), papery sheets not more than 430㎠/piece, excluding seasoned TH KG IQ
IL
PA
SP
FM
FD
298 -- Other KG IQ
IL
PA
SP
FM
FD
299 - Other 15% Free 13.5% 15% 13.5% 12% KG IQ
IL
PA
SP
FM
FD

*1For the Pooled Quota (Made from cheese, wine and other ingredients such as spirits, salt, starch (maximum 3% by weight), spices, not less than 50% of which is cheese by weight, not less than 20% of which is alcoholic beverages by weight and put up in containers for retail sale by weight of 0.9kg or less each including container for retail sale) 21%