| SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 17 Sugars and sugar confectionery. |
| Statistical code | Description | ||
|---|---|---|---|
| H.S.code | |||
| Tariff rate | Tariff rate (EPA) | Tariff rate | Unit | Law | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Temporary | WTO | GSP | LDC | Singapore | Mexico | Malaysia | Chile | Thailand | Indonesia | Brunei | ASEAN | Philippines | Switzerland | Viet Nam | India | Peru | Australia | Mongolia | TPP11 (CPTPP) | EU | UK | JP-US Trade Agreement **1 | I | II |
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form | ||
| Raw sugar not containing added flavouring or colouring matter | |||
| 1701.12 | Beet sugar | ||
| 100 | 1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5K | ||
| 200 | 2 Other | ||
| 1701.13 | 000 | Cane sugar specified in Subheading Note 2 to this Chapter | |
| 1701.14 | Other cane sugar | ||
| 1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5K | |||
| 110 | (1) Sugar centrifugal | ||
| 190 | (2) Other | ||
| 200 | 2 Other | ||
| Other | |||
| 1701.91 | 000 | Containing added flavouring or colouring matter | |
| 1701.99 | Other | ||
| 100 | 1 Rock candy, cube sugar, loaf sugar and similar sugar | ||
| 200 | 2 Other | ||
| 17.02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | ||
| Lactose and lactose syrup | |||
| 1702.11 | 000 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | |
| 1702.19 | 000 | Other | |
| 1702.20 | Maple sugar and maple syrup | ||
| 100 | 1 Maple sugar | ||
| 200 | 2 Maple syrup | ||
| 1702.30 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | ||
| 100 | 1 Containing added flavouring or colouring matter | ||
| 2 Other | |||
| 210 | (1) Containing added sugar | ||
| (2) Other | |||
| 221 | A Refined | ||
| 229 | B Other | ||
| 1702.40 | Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | ||
| 100 | 1 Containing added flavouring or colouring matter | ||
| 2 Other | |||
| 210 | - Containing added sugar | ||
| 220 | - Other | ||
| 1702.50 | 000 | Chemically pure fructose | |
| 1702.60 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar | ||
| 100 | 1 Containing added flavouring or colouring matter | ||
| 2 Other | |||
| 210 | - Containing added sugar | ||
| 220 | - Other | ||
| 1702.90 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | ||
| 1 Sugar | |||
| 110 | - Sugar centrifugal | ||
| 190 | - Other | ||
| 2 Sugar syrup | |||
| 211 | - Of sugar centrifugal | ||
| 219 | - Other | ||
| 3 Artificial honey and Caramel | |||
| 290 | - Artificial honey | ||
| 300 | - Caramel | ||
| 4 Hi-test-molasses | |||
| 410 | (1) Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order | ||
| 420 | (2) Other | ||
| 5 Other | |||
| 510 | (1) Containing added flavouring or colouring matter | ||
| (2) Other | |||
| 521 | A Containing added sugar | ||
| B Other | |||
| 522 | (a) Sorbose | ||
| 523 | (b) Maltose | ||
| 529 | (c) Other | ||
| 17.03 | Molasses resulting from the extraction or refining of sugar | ||
| 1703.10 | Cane molasses | ||
| 020 | 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order | ||
| 2 Other | |||
| 010 | - For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the Customs | ||
| 090 | - Other | ||
| 1703.90 | Other | ||
| 020 | 1 Intended for use in the manufacture of glutamic acid and its salts, yeast, lysine, 5'-ribonucleotide and its salts and other products stipulated by a Cabinet Order | ||
| 2 Other | |||
| 010 | - For feeding purposes Note: The imports under this item are to be used as materials for fodder and feed under the supervision of the Customs | ||
| 090 | - Other | ||
| 17.04 | Sugar confectionery (including white chocolate), not containing cocoa | ||
| 1704.10 | 000 | Chewing gum, whether or not sugar-coated | |
| 1704.90 | Other | ||
| 100 | 1 Liquorice extract, not put up as confectionery | ||
| 2 Other | |||
| 210 | - Candies | ||
| 220 | - Caramels | ||
| 230 | - White chocolate | ||
| 290 | - Other |
| **1The tariff rates in this column are for the tariff lines in the Schedule of Japan, Sub-Section 5, Section B, Annex I of the Agreement. |
| **2Intended for refining, and content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.3 Free |
| Other |
| |For the Pooled Quota Free |
| |Other than for the Pooled Quota 21.50 yen/kg |
| **3For the Pooled Quota (Fructose syrup derived from saps, extracts or concentrates of Agave (Agave tequilana or Agave salmiana), of a Brix value exceeding 74, containing in the dry state not more than 4% by weight of sucrose, not more than 25% by weight of glucose and more than 70% by weight of fructose, not containing added flavouring or colouring matter or added sugar or other sweetening matter, whether or not refined) 25% or 12.5 yen/kg, whichever is the greater |
| **4(Treatment for Mexico) |
| |Fructose syrup derived from saps, extracts or concentrates of Agave (Agave tequilana or Agave salmiana), of a Brix value exceeding 74, containing in the dry state not more than 4% by weight of sucrose, not more than 25% by weight of glucose and more than 70% by weight of fructose, not containing other sweetening matter, whether or not refined, put up in containers for retail sale Free |
| |Other 50% or 25 yen/kg, whichever is the greater |
| (Treatment for other Parties) 50% or 25 yen/kg, whichever is the greater |
| Free | **(71.80 yen/kg) | Free | Free | MT | SP FD |
|||||||||||||||||||||
| 21.50 yen/kg | **(103.10 yen/kg) | For the Pooled Quota Free Other than for the Pooled Quota 21.50 yen/kg | For the Pooled Quota Free | MT | SP FD |
|||||||||||||||||||||
| 41.50 yen/kg | 35.30 yen/kg | Free | For the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65 yen/kg | For the Pooled Quota Free Other than for the Pooled Quota 35.30 yen/kg | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | MT | SP FD |
||||||||||||||||||
| Free | **(71.80 yen/kg) | Free | Free | MT | SP FD |
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| 41.50 yen/kg | 35.30 yen/kg | Free | For the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65 yen/kg | For the Pooled Quota Free Other than for the Pooled Quota 35.30 yen/kg | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | MT | SP FD |
||||||||||||||||||
| 21.50 yen/kg | **(103.10 yen/kg) | Intended for refining, and content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.3 Free | Free`21.50 yen/kg **2 | For the Pooled Quota Free | MT | SP FD |
||||||||||||||||||||
| (63.50 yen/kg) | 39.98 yen/kg | **(106.20 yen/kg) | For the Pooled Quota Free Other than for the Pooled Quota 39.98 yen/kg | For the Pooled Quota Free | KG | SP FD |
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| (63.50 yen/kg) | 39.98 yen/kg | **(106.20 yen/kg) | For the Pooled Quota Free Other than for the Pooled Quota 39.98 yen/kg | For the Pooled Quota Free | MT | SP FD |
||||||||||||||||||||
| 21.50 yen/kg | **(103.10 yen/kg) | For the Pooled Quota Free Other than for the Pooled Quota 21.50 yen/kg | For the Pooled Quota Free | MT | SP FD |
|||||||||||||||||||||
| 10% | 8.5% | 4.3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PA SP FD |
|||
| 10% | 8.5% | 4.3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PA SP FD |
|||
| 41.50 yen/kg | 20.80 yen/kg | Free | Free | 10.40 yen/kg | 10.40 yen/kg | Free | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | 17.5% or 13.50 yen/kg, whichever is the greater | Free | Free | 8.8% or 6.75 yen/kg, whichever is the greater | 8.8% or 6.75 yen/kg, whichever is the greater | Free | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 18.9% or 14.64 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | 18.9% or 14.64 yen/kg, whichever is the greater | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | **(85.7% or 60.90 yen/kg, whichever is the greater) | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota 21.50 yen/kg of the sugar portion of those originating goods | For the Pooled Quota 21.50 yen per each kilogram of the sugar portion of those originating goods Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| 25% | 21.3% | Free | 21.3% | 21.3% | For the Pooled Quota Free | For the Pooled Quota Free Other than for the Pooled Quota 21.3% | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | (50% or 25 yen/kg, whichever is the greater) | Free | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota Free | For the Pooled Quota Free Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 18.9% or 14.64 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | ||||||||||||||||||||||||||
| **(78.5% or 53.70 yen/kg, whichever is the greater) | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota 21.50 yen/kg of the sugar portion of those originating goods | For the Pooled Quota 21.50 yen per each kilogram of the sugar portion of those originating goods Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| (50% or 25 yen/kg, whichever is the greater) | Free | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota Free | For the Pooled Quota Free Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| 9% | (9%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 18.9% or 14.64 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | 21.7% or 16.73 yen/kg, whichever is the greater | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | ||||||||||||||||||||||||||
| **(85.7% or 60.90 yen/kg, whichever is the greater) | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota 21.50 yen/kg of the sugar portion of those originating goods | For the Pooled Quota 21.50 yen per each kilogram of the sugar portion of those originating goods Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| (50% or 25 yen/kg, whichever is the greater) | Free | **3 | Free`50% or 25 yen/kg, whichever is the greater **4 | For the Pooled Quota Free | For the Pooled Quota Free Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| 35% | ||||||||||||||||||||||||||
| 24.5% | **(61.9%) | For the Pooled Quota Free Other than for the Pooled Quota 24.5% | For the Pooled Quota Free | KG | PA SP FD |
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| 29.8% | Free | 29.8% | 18.9% | 19% | 19% | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | ||||||||||||||||||||||||||
| 24.6% or 13.30 yen/kg, whichever is the greater | **(35.4% or 47 yen/kg, whichever is the greater) | For the Pooled Quota Free Other than for the Pooled Quota 24.6% or 13.30 yen/kg, whichever is the greater | For the Pooled Quota Free | KG | PA SP FD |
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| 29.8% or 23 yen/kg, whichever is the greater | Free | For the Pooled Quota Free Other than for the Pooled Quota 29.8% or 23 yen/kg, whichever is the greater | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | (50% or 25 yen/kg, whichever is the greater) | Free | ||||||||||||||||||||||||
| 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | KG | PA SP FD |
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| 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | 31.8% or 15.91 yen/kg, whichever is the greater | KG | PA SP FD |
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| #5% | 3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PA SP FD |
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| 25% | 21.3% | Free | 21.3% | 13.5% | 17.4% | 17.4% | 13.5% | KG | PA SP FD |
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| 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | 18.9% or 14.64 yen/kg, whichever is the greater | 19% or 14.64 yen/kg, whichever is the greater | 19% or 14.64 yen/kg, whichever is the greater | 18.9% or 14.64 yen/kg, whichever is the greater | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | **(114.2% or 89.50 yen/kg, whichever is the greater) | For the Pooled Quota Free Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota Free | KG | PA SP FD |
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| 20% | 12% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.5% | 4% | 4% | 4% | KG | PA SP FD |
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| 25% | 21.3% | Free | 21.3% | 12.7% | 13.6% | 13.6% | 13.5% | KG | PA SP FD |
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| 50% or 25 yen/kg, whichever is the greater | (50% or 25 yen/kg, whichever is the greater) | Free | 50% or 25 yen/kg, whichever is the greater | For the Pooled Quota Free | For the Pooled Quota Free Other than for the Pooled Quota 50% or 25 yen/kg, whichever is the greater | KG | PA SP FD |
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| #5% | 3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 0.8% | Free | Free | Free | MT | FD | |||||
| 18 yen/kg | ||||||||||||||||||||||||||
| Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | MT | FD | |||||
| 15.30 yen/kg | Free | For the Pooled Quota 7.65 yen/kg | For the Pooled Quota 7.65 yen/kg | 5.10 yen/kg | 5.10 yen/kg | 5.10 yen/kg | 5.10 yen/kg | MT | FD | |||||||||||||||||
| #5% | 3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 0.8% | Free | Free | Free | MT | FD | |||||
| 18 yen/kg | ||||||||||||||||||||||||||
| Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | MT | FD | |||||
| 15.30 yen/kg | Free | 9.74 yen/kg | 9.74 yen/kg | 9.74 yen/kg | 9.74 yen/kg | MT | FD | |||||||||||||||||||
| 30% | 24% | Free | 24% | 24% | 15.2% | 15.3% | 15.3% | 15.2% | KG | FD | ||||||||||||||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD | |||||
| 35% | 25% | Free | ||||||||||||||||||||||||
| 25% | 25% | For the Pooled Quota Free Other than for the Pooled Quota 25% | 15.9% | 15.9% | KG | FD | ||||||||||||||||||||
| 25% | 25% | 15.9% | 15.9% | 15.9% | KG | FD | ||||||||||||||||||||
| 25% | For the Pooled Quota 20% | 25% | For the Pooled Quota 20% | For the Pooled Quota Free Other than for the Pooled Quota 25% | 15.9% | 15.9% | KG | FD | ||||||||||||||||||
| 25% | For the Pooled Quota 20% | 25% | For the Pooled Quota 20% | For the Pooled Quota Free Other than for the Pooled Quota 25% | 15.9% | 15.9% | KG | FD |