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Home > Export/Import > Customs Answer(FAQ) > 1203 Disclosure of Advance Ruling on Tariff Classification

1203 Disclosure of Advance Ruling on Tariff Classification

 Importers are required to indicate the tariff code in line with the Customs Tariff Schedule of Annex of the Customs Tariff Law in an import declaration.
 “The Explanatory Notes” is published by the WCO in order to assist HS classification. The Explanatory Notes provide a commentary on the scope of each heading, together with technical descriptions of the goods concerned and practical guidance for their identification.
 “The Compendium of Classification Opinions” is also published by the WCO as a reference for classification. Classification decisions taken by the Harmonized System committee are compiled in this publication.
 In order to enhance transparency and predictability for importers, Japan Customs discloses the Advance Ruling on Classification which have been issued in writing (see also: 1202: Advance Ruling on Tariff Classification) The information is available on the Japan Customs website and at the Customs offices.(Please refer to the following page (available in Japanese only):
 As a general rule, an advance ruling issued in writing would be disclosed. Applicants for advance rulings may request a postponement of disclosure for a maximum period of 180 days.
Classification examples of imported goods are also published on that website (

(Article 7 of the Customs Law)

Interpretations, tariff rates and other information on specific commodity classification can be searched by a tariff schedule code of the Customs Tariff Schedule.

For usage of inquiries, contact the following offices:

Hakodate Customs


Tokyo Customs


Yokohama Customs


Nagoya Customs


Osaka Customs


Kobe Customs


Moji Customs


Nagasaki Customs


Okinawa Regional Customs


Link (Japanese only):


For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.