SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY | |
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 | ASEAN/Australia/New Zealand(RCEP) | China (RCEP) |
Korea (RCEP) |
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 | ||
- Other | |||
-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law : | |||
291 | --- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as “the CPTPP” in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as “the Japan-EU EPA” in this heading) | ||
292 | --- Provided for in the tariff items set out in TWQ-JP14 in paragraph 14 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-20 in paragraph 21 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | ||
293 | --- Other | ||
-- Other | |||
296 | --- Provided for in subparagraph 8 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as “the Japan-UK EPA” in this heading) | ||
297 | --- Provided for in subparagraph 9 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | ||
299 | --- 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. |
Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD PL |
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Free | (Free) | Free | 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 | 3.6% | 3.6% | 3.6% | Free | KG | FD | ||||
20% | 10% | 7% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.3% | 7.3% | 7.3% | Free | KG | FD | ||||
Free | (Free) | Free | 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 | Free | Free | Free | Free | 10.5% | 10.5% | Free | KG | FD | ||||||
35% | 29.8% | Free | |||||||||||||||||||||||||||
※21.7% | (29.8%) | (29.8%) | For the Pooled Quota 21.6% Other than for the Pooled Quota ※21.7% | For the Pooled Quota 21.6% | Subject to Preferential Import Certificate 21.6% | (29.8%) | KG | SP FD |
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29.8% | 29.8% | For the Pooled Quota 21.6% Other than for the Pooled Quota 29.8% | For the Pooled Quota 21.6% | Subject to Preferential Import Certificate 21.6% | 29.8% | KG | FD | ||||||||||||||||||||||
25% | 15% | 12.5% | Free | Free | Free | Free | 12.5% | Free | Free | Free | Free | Free | Free | Free | Free | 12.2% | 12.2% | 12.2% | KG | FD | |||||||||
28% + 799 yen/kg | Free | ||||||||||||||||||||||||||||
21% | (21%) | 5.2% | 10.5% | 10.5% | KG | FD | |||||||||||||||||||||||
23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | ||||||||||||||||||||||||||
28% | 23.8% | Free | 23.8% | 19% | 19% | 10.8% | 10.8% | 10.8% | 23.8% | 10.8% | KG | FD | |||||||||||||||||
25% | 21.3% | Free | 21.3% | 17% | 17% | 17% | 9.6% | 15.5% | 15.5% | 21.3% | KG | FD | |||||||||||||||||
35% | 29.8% | Free | |||||||||||||||||||||||||||
※1% | (29.8%) | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (13.5%) | (13.5%) | (29.8%) | KG | SP FD |
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29.8% | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | ||||||||||||||||||||||
29.8% | 23.8% | 23.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | |||||||||||||||||||||
28% | (28%) | Free | FD | ||||||||||||||||||||||||||
※21.9% | (28%) | For the Pooled Quota 21.8% Other than for the Pooled Quota ※21.9% | 12.7% | 12.7% | (28%) | KG | SP | ||||||||||||||||||||||
28% | For the Pooled Quota 21.8% Other than for the Pooled Quota 28% | 12.7% | 12.7% | 28% | KG | ||||||||||||||||||||||||
25% | 21.3% | ||||||||||||||||||||||||||||
#Free | #Free **2 | KG | FD | ||||||||||||||||||||||||||
12.5% | Free | ||||||||||||||||||||||||||||
For the Pooled Quota 15.4% | For the Pooled Quota 15.5% | KG | FD | ||||||||||||||||||||||||||
For the Pooled Quota Free | For the Pooled Quota Free | KG | FD | ||||||||||||||||||||||||||
For the Pooled Quota Free | For the Pooled Quota (Intended for use as materials for chocolate) Free | KG | FD | ||||||||||||||||||||||||||
Subject to Preferential Import Certificate 15.5% | KG | FD | |||||||||||||||||||||||||||
Subject to Preferential Import Certificate Free | KG | FD | |||||||||||||||||||||||||||
21.3% | KG | FD | |||||||||||||||||||||||||||
10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8.2% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 4.5% | 4.5% | 10% | KG | FD | ||||||||||||||||||
10% | (10%) | Free | 10% | For the Pooled Quota 8% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 4.5% | 4.5% | 10% | KG | FD | |||||||||||||||||||
35% | 29.8% | Free | |||||||||||||||||||||||||||
※1% | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (13.5%) | (13.5%) | (29.8%) | KG | SP FD |
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29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | |||||||||||||||||||||||
29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | |||||||||||||||||||||||
25% | 21.3% | 12.5% | Free | Free | Free | 21.3% | 8% | 10.7% | Free | Free | Free | 17.3% | 17.3% | KG | FD | ||||||||||||||
10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8.2% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 4.5% | 4.5% | 10% | KG | FD | ||||||||||||||||||
28% + 799 yen/kg | Free | ||||||||||||||||||||||||||||
21% | (21%) | 5.2% | 10.5% | 10.5% | KG | FD | |||||||||||||||||||||||
23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | ||||||||||||||||||||||||||
28% | 23.8% | Free | 23.8% | 19% | 19% | 5.9% | 6% | 6% | 23.8% | KG | FD | ||||||||||||||||||
25% | 21.3% | Free | 21.3% | 17% | 17% | 9.6% | 15.5% | 15.5% | 21.3% | KG | FD | ||||||||||||||||||
35% | 29.8% | Free | |||||||||||||||||||||||||||
※1% | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (13.5%) | (13.5%) | (29.8%) | KG | SP FD |
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29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | |||||||||||||||||||||||
29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 13.5% | 13.5% | 29.8% | KG | FD | |||||||||||||||||||||||
25% | 21.3% | 12.5% | Free | 17% | 17% | 9.6% | 9.7% | 9.7% | KG | FD |