| SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 18 Cocoa and cocoa preparations. |
| 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 |
| 18.01 | |||
| 1801.00 | 000 | Cocoa beans, whole or broken, raw or roasted | |
| 18.02 | |||
| 1802.00 | 000 | Cocoa shells, husks, skins and other cocoa waste | |
| 18.03 | Cocoa paste, whether or not defatted | ||
| 1803.10 | 000 | Not defatted | |
| 1803.20 | 000 | Wholly or partly defatted | |
| 18.04 | |||
| 1804.00 | 000 | Cocoa butter, fat and oil | |
| 18.05 | |||
| 1805.00 | 000 | Cocoa powder, not containing added sugar or other sweetening matter | |
| 18.06 | Chocolate and other food preparations containing cocoa | ||
| 1806.10 | Cocoa powder, containing added sugar or other sweetening matter | ||
| 1 Containing added sugar | |||
| 110 | - Containing not less than 50% by weight of sucrose | ||
| 190 | - Other | ||
| 200 | 2 Other | ||
| 1806.20 | Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg | ||
| 1 Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proportion by weight of less than 10% | |||
| (1)Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers | |||
| 311 | - For "the Pooled Quota of other milk products | ||
| 319 | - Other | ||
| (2)Other | |||
| 321 | A Containing added sugar | ||
| 322 | B Other | ||
| 2 Other | |||
| (1)Containing added sugar | |||
| A Chewing gum and other sugar confectionery, preparations in blocks, slabs, bars and paste | |||
| 112 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ||
| - Other | |||
| 113 | -- Foods, the largest single ingredient of which is sugar by weight | ||
| 119 | -- Other | ||
| B Other | |||
| 121 | - Containing not less than 50% by weight of sucrose | ||
| 129 | - Other | ||
| (2)Other | |||
| 210 | - For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a cabinet order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions | ||
| 290 | - Other | ||
| Other, in blocks, slabs or bars | |||
| 1806.31 | 000 | Filled | |
| 1806.32 | Not filled | ||
| 100 | 1 Chocolate confectionery | ||
| 2 Other | |||
| (1)Containing added sugar | |||
| 212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ||
| - Other | |||
| 213 | -- Foods, the largest single ingredient of which is sugar by weight | ||
| 219 | -- Other | ||
| 220 | (2)Other | ||
| 1806.90 | Other | ||
| 100 | 1 Chocolate confectionery | ||
| 2 Other | |||
| (1)Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proportion by weight of less than 10% | |||
| A Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers | |||
| 311 | - For "the Pooled Quota of other milk products | ||
| 319 | - Other | ||
| B Other | |||
| 321 | (a)Containing added sugar | ||
| 322 | (b)Other | ||
| (2)Other | |||
| A Containing added sugar | |||
| 212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ||
| - Other | |||
| 213 | -- Foods, the largest single ingredient of which is sugar by weight | ||
| 219 | -- Other | ||
| 220 | B 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. |
| **2The mark "#" put to certain TPP (CPTPP) rates denotes Reduced rates which are applicable to any goods that are used for special purposes, based on the provisions of Article 9 of the Temporary Tariff Measures Law and of Article 32 of the Cabinet Order for Enforcement of the Temporary Tariff Measures Law. |
| **3Intended for use as materials for chocolate |
| |For the Pooled Quota Free |
| |Other than for the Pooled Quota 21.3% |
| Other |
| |For the Pooled Quota 17.4% |
| |Other than for the Pooled Quota 21.3% |
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD PL |
|||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD | |||||
| 10% | 5% | 3.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD | ||||
| 20% | 10% | 7% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.5% | 3.3% | 3.3% | 3.3% | 3.3% | KG | FD | ||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD | |||||
| 21.5% | 12.9% | 10.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 3.2% | 4.3% | Free | Free | 4.3% | KG | FD | |||||
| 35% | 29.8% | Free | ||||||||||||||||||||||||
| ¦24.4% | ¦24.4% | ¦24.4% | For the Pooled Quota 24.3% Other than for the Pooled Quota ¦24.4% | For the Pooled Quota 24.3% | Subject to Preferential Import Certificate 24.3% | KG | SP FD |
|||||||||||||||||||
| 29.8% | 29.8% | For the Pooled Quota 24.3% Other than for the Pooled Quota 29.8% | For the Pooled Quota 24.3% | Subject to Preferential Import Certificate 24.3% | KG | FD | ||||||||||||||||||||
| 25% | 15% | 12.5% | Free | 0.9% | Free | Free | 12.5% | Free | Free | Free | Free | 3.8% | Free | Free | Free | KG | FD | |||||||||
| 28% + 799 yen/kg | Free | |||||||||||||||||||||||||
| 21% | (21%) | 10.5% | 14% | 14% | KG | FD | ||||||||||||||||||||
| 23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||
| 28% | 23.8% | Free | 23.8% | 19% | 19% | 15.1% | 15.1% | 15.1% | 15.1% | KG | FD | |||||||||||||||
| 25% | 21.3% | Free | 21.3% | 17% | 17% | 17% | 13.5% | 17.4% | 17.4% | KG | FD | |||||||||||||||
| 35% | 29.8% | Free | ||||||||||||||||||||||||
| ¦1% | ¦1% | ¦1% | For the Pooled Quota Free Other than for the Pooled Quota ¦1% | ¦1% | ¦1% | KG | SP FD |
|||||||||||||||||||
| 29.8% | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | ||||||||||||||||||||
| 29.8% | 23.8% | 23.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | |||||||||||||||||||
| 28% | (28%) | Free | ||||||||||||||||||||||||
| ¦24% | ¦24% | For the Pooled Quota 23.9% Other than for the Pooled Quota ¦24% | 17.8% | 17.8% | KG | SP | ||||||||||||||||||||
| 28% | For the Pooled Quota 23.9% Other than for the Pooled Quota 28% | 17.8% | 17.8% | KG | ||||||||||||||||||||||
| 25% | 21.3% | |||||||||||||||||||||||||
| #Free | #Free **2 | KG | FD | |||||||||||||||||||||||
| 12.5% | Free | For the Pooled Quota Free | For the Pooled Quota (Intended for use as materials for chocolate) Free | Free`21.3% **3 | For the Pooled Quota (Intended for use as materials for chocolate) Free For the Pooled Quota (Other) 17.4% | Subject to Preferential Import Certificate (Intended for use as materials for chocolate) Free Subject to Preferential Import Certificate (Other) 17.4% | KG | FD | ||||||||||||||||||
| 10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8.5% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 6.4% | 6.4% | KG | FD | ||||||||||||||||
| 10% | (10%) | Free | 10% | For the Pooled Quota 8% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 6.4% | 6.4% | KG | FD | |||||||||||||||||
| 35% | 29.8% | Free | ||||||||||||||||||||||||
| ¦1% | ¦1% | For the Pooled Quota Free Other than for the Pooled Quota ¦1% | ¦1% | ¦1% | KG | SP FD |
||||||||||||||||||||
| 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | |||||||||||||||||||||
| 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | |||||||||||||||||||||
| 25% | 21.3% | 12.5% | Free | 1.3% | Free | 21.3% | 10.7% | 13.3% | 7.1% | 7.1% | 7.1% | KG | FD | |||||||||||||
| 10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8.5% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 6.4% | 6.4% | KG | FD | ||||||||||||||||
| 28% + 799 yen/kg | Free | |||||||||||||||||||||||||
| 21% | (21%) | 10.5% | 14% | 14% | KG | FD | ||||||||||||||||||||
| 23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||
| 28% | 23.8% | Free | 23.8% | 19% | 19% | 11.9% | 11.9% | 11.9% | KG | FD | ||||||||||||||||
| 25% | 21.3% | Free | 21.3% | 17% | 17% | 13.5% | 17.4% | 17.4% | KG | FD | ||||||||||||||||
| 35% | 29.8% | Free | ||||||||||||||||||||||||
| ¦1% | ¦1% | For the Pooled Quota Free Other than for the Pooled Quota ¦1% | ¦1% | ¦1% | KG | SP FD |
||||||||||||||||||||
| 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | |||||||||||||||||||||
| 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 19% | 19% | KG | FD | |||||||||||||||||||||
| 25% | 21.3% | 12.5% | Free | 17% | 17% | 13.5% | 13.6% | 13.6% | KG | FD |