Statistical code		Description	Tariff rate					Tariff rate (EPA)																					Tariff rate	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	CPTPP	EU	UK	ASEAN/Australia/New Zealand(RCEP)	China (RCEP)	Korea (RCEP)	JP-US Trade Agreement **1	I	II
11.01
1101.00		Wheat or meslin flour	(106 yen/kg)				Free
		- 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%
	011	-- For manufacturing sodium glutamate Note: The imports under this item are to be used as materials for manufacturing sodium glutamate under the supervision of the Customs			12.5%																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 12.5% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	091	-- Other			(25%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	200	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD
11.02		Cereal flours other than of wheat or meslin
1102.20	000	Maize (corn) flour	25%		21.3%		Free		Products of which 90% or more by weight passes through a woven metal wire cloth sieve with an aperture of 250 micrometers Free						21.3%					Products of which 90% or more by weight passes through a woven metal wire cloth sieve with an aperture of 250 micrometers Free			2.6%	2.7%	2.7%	21.3%			2.6%		MT	FM FD PL
1102.90		Other
		1 Barley flour	(98 yen/kg)				Free
	110	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD PL
	190	- Other		31 yen/kg	*(83 yen/kg)																		31 yen/kg								MT	FM FD PL
		2 Triticale flour	(106 yen/kg)				Free
	210	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD PL
	290	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD PL
		3 Rice flour	(442 yen/kg)
	310	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other ( For Pooled Quota(Treatment for Australia)) Free								MT	FM FD PL
	390	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								MT	FM FD PL
		4 Other	25%				Free
	410	- Rye flour			15%	7.5%		Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.7%	Free	Free	Free	9.5%	9.5%	9.5%	Free		MT	FM FD PL
	490	- Other			21.3%			Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.9%	Free	Free	Free	13.6%	13.6%	13.6%	Free		MT	FM FD PL
11.03		Cereal groats, meal and pellets
		Groats and meal :
1103.11		Of wheat	(106 yen/kg)				Free
	010	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	090	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD
1103.13	000	Of maize (corn)	25%		21.3%		Free								21.3%	17%					17%		2.6%	2.7%	2.7%	21.3%			2.6%		MT	FM FD
1103.19		Of other cereals
		1 Of barley	(98 yen/kg)				Free
	110	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	190	- Other		31 yen/kg	*(83 yen/kg)																		31 yen/kg								MT	FM FD
		2 Of triticale	(106 yen/kg)				Free
	210	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	290	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD
	400	3 Of oats	20%		12%	6%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.2%	Free	Free	Free	7.6%	7.6%	7.6%	Free		MT	FM FD
		4 Of rice	(442 yen/kg)
	510	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other ( For Pooled Quota(Treatment for Australia)) Free								MT	FM FD
	590	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								MT	FM FD
	300	5 Other	20%		17%	8.5%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.1%	Free	Free	Free	10.8%	10.8%	10.8%			MT	FM FD
1103.20		Pellets
		1 Of wheat	(106 yen/kg)				Free
	110	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	190	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD
	200	2 Of oats	20%		12%	6%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.2%	Free	1.5%	1.5%	7.6%	7.6%	7.6%			MT	FM FD
		3 Of maize (corn) or rice
	310	(1)Of maize (corn)	25%		21.3%		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.9%	Free	2.7%	2.7%	13.6%	13.6%	13.6%			MT	FM FD
		(2)Of rice	(442 yen/kg)
	350	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other ( For Pooled Quota(Treatment for Australia)) Free								MT	FM FD
	390	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								MT	FM FD
		4 Of barley	(98 yen/kg)				Free
	410	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	490	- Other		31 yen/kg	*(83 yen/kg)																		31 yen/kg								MT	FM FD
		5 Of triticale	(106 yen/kg)				Free
	510	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							MT	FM FD
	590	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								MT	FM FD
	600	6 Other	20%		17%	8.5%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.1%	Free	2.1%	2.1%	10.8%	10.8%	10.8%			MT	FM FD
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground
		Rolled or flaked grains :
1104.12	000	Of oats	20%		12%	6%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.2%	Free	Free	Free	7.6%	7.6%	7.6%	Free		KG	FM FD
1104.19		Of other cereals
		1 Of wheat or triticale	(132 yen/kg)				Free
		*〔1〕Of wheat
	111	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	119	- Other		31.40 yen/kg	*(112 yen/kg)																		31.40 yen/kg								KG	FM FD
		*〔2〕Of triticale
	121	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	129	- Other		31.40 yen/kg	*(112 yen/kg)																		31.40 yen/kg								KG	FM FD
		2 Of maize (corn) or rice
	210	(1) Of maize (corn)	25%		21.3%		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.9%	Free	Free	Free	13.6%	13.6%	13.6%			KG	FM FD
		(2) Of rice	(402 yen/kg)
	250	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other ( For Pooled Quota(Treatment for Australia)) Free								KG	FM FD
	290	- Other		49 yen/kg	*(341 yen/kg)																		49 yen/kg								KG	FM FD
		3 Of barley	(107 yen/kg)				Free
	410	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	490	- Other		33.20 yen/kg	*(91 yen/kg)																		33.20 yen/kg								KG	FM FD
	300	4 Other	20%		17%	8.5%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.1%	Free	Free	Free	10.8%	10.8%	10.8%			KG	FM FD
		Other worked grains (for example, hulled, pearled, sliced or kibbled) :
1104.22	000	Of oats	20%		12%	6%	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.2%	4.3%	4.4%	4.4%	7.6%	7.6%	7.6%	4.3%		KG	FM FD
1104.23		Of maize (corn)
	010	1 Intended for use in the manufacture of cornflakes	#16.2%		(16.2%)		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.9%	2%	2%	2%	12.2%	12.2%				KG	FM FD
	090	2 Other	25%		18%		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.3%	Free	Free	Free	13.5%	13.5%		Free		KG	FM FD
1104.29		Of other cereals
		1 Of wheat or triticale	(106 yen/kg)				Free
		*〔1〕Of wheat
	111	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	119	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								KG	FM FD
		*〔2〕Of triticale
	121	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	129	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								KG	FM FD
		2 Of rice	(402 yen/kg)
	250	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other ( For Pooled Quota(Treatment for Australia)) Free								KG	FM FD
	290	- Other		49 yen/kg	*(341 yen/kg)																		49 yen/kg								KG	FM FD
		3 Of barley	(130 yen/kg)				Free
	410	- 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		20%	(20%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 20% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	FM FD
	490	- Other		38.60 yen/kg	*(111 yen/kg)																		38.60 yen/kg								KG	FM FD
		4 Other	20%		17%		Free
	310	- Of buckwheat						Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.1%	Free	Free	Free	17%			Free		KG	FM FD
	390	- Other						Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	3.1%	Free	Free	Free	10.8%	10.8%	10.8%	Free		KG	FM FD
1104.30	000	Germ of cereals, whole, rolled, flaked or ground	20%		17%		Free								17%								Free	11.6%	11.6%	17%					KG	FM FD
11.05		Flour, meal, powder, flakes, granules and pellets of potatoes
1105.10	000	Flour, meal and powder	25%		20%		Free	Free		Free	Free	Free	Free	Free	6.2%	Free	Free	Free	2.5%	2.5%	Free	3.6%	7.2%	2.5%	2.5%	15%	15%	15%	7.2%		KG	FD
1105.20	000	Flakes, granules and pellets	20%		(20%)		Free	Free		Free	Free	Free	Free	Free	6.2%	Free	Free	Free	2.5%	2.5%	Free	3.6%	Free	Free	Free	6.2%			Free		KG	FD
11.06		Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8
1106.10	000	Of the dried leguminous vegetables of heading 07.13	16%		13.6%		Free								13.6%								4.9%	4.9%	4.9%	13.6%			4.9%		KG	FD
1106.20		Of sago or of roots or tubers of heading 07.14	25%				Free
		- Of manioc
	110	-- For feeding purposes Note: The imports under this item are to be used as materials for fodder and feeds under the supervision of the Customs			Free			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG	FD
	190	-- Other			15%										15%								5.4%	10.2%	10.2%	15%					KG	FD
	200	- Other			21.3%			Free		Free	Free	Free	Free	Free	6.7%	Free	Free	Free	Free	Free	Free	3.9%	Free	Free	Free	16%	16%		Free		KG	FD
1106.30		Of the products of Chapter 8	25%				Free
		- Flour, meal and powder of bananas
	110	-- For feeding purposes Note: The imports under this item are to be used as materials for fodder and feeds under the supervision of the Customs			Free			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			KG	FD
	190	-- Other			15%			Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.7%	Free	Free	Free	9.5%	9.5%	9.5%			KG	FD
	200	- Other			15%			Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.7%	Free	Free	Free	9.5%	9.5%	9.5%	Free		KG	FD
11.07		Malt, whether or not roasted
1107.10		Not roasted	25 yen/kg		21.30 yen/kg
		- For the quantity (quota) stipulated on subheadings 1107.10 and 1107.20 by a Cabinet Order, on the basis of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of international market situation and other relevant conditions (hereinafter in this heading referred to as "the Pooled Quota″)		Free
	011	-- Fumigated with peat																					Free								MT	FD PL
	021	-- Other																					Free								MT	FD PL
		- Other					Free
	019	-- Fumigated with peat																					7.75 yen/kg	7.75 yen/kg	7.75 yen/kg						MT	FD PL
	029	-- Other																			For the Pooled Quota Free		For the Pooled Quota (Treatment for Canada) Free Other 21.30 yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other than for the Pooled Quota 21.30 yen/kg		MT	FD PL
1107.20		Roasted	25 yen/kg		21.30 yen/kg
	010	- For "the Pooled Quota″		Free																			Free								MT	FD PL
	020	- Other					Free																For the Pooled Quota (Treatment for Australia and Canada) Free Other 21.30 yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other than for the Pooled Quota 21.30 yen/kg		MT	FD PL
11.08		Starches; inulin
		Starches :
1108.11		Wheat starch	(158 yen/kg)				Free
	010	- 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%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 25% Other (For the Pooled Quota) Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free							KG	SP FM FD PL
	090	- Other		34.40 yen/kg	*(134 yen/kg)																		34.40 yen/kg								KG	SP FM FD PL
1108.12		Maize (corn) starch	140 yen/kg
		- For the quantity within the limits of annual tariff quota stipulated every fiscal year by a Cabinet Order (here in after in this heading or heading 19.01 referred to as "the Pooled Quota of starch or similar articles″) Note: The annual tariff quota stipulated by a Cabinet Order ("the Pooled Quota of starch or similar articles") which shall not be less than 157,000 tons, includes items as follows; (1) Maize (corn) starch of subheading 1108.12 (2) Potato starch of subheading 1108.13 (3) Manioc (cassava) starch of subheading 1108.14 (4) Other starches of subheading 1108.19 (5) Inulin of subheading 1108.20 (6) Mixes and doughs for the preparation of bakers' wares of heading 19.05 of subheading 1901.20-1-(2)-D-(b) (7) Food preparations of subheading 1901.90-1-(2)-D-(b)			(25%)
	010	-- For manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue		#Free																			#Free **2								KG	SP FM FD PL
	020	-- Other		25%																			17%						17%		KG	SP FM FD PL
		- Other			119 yen/kg
	091	-- Imported with quota stipulated by the paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue																					Free	Free					Free		KG	SP FM FD PL
	099	-- Other																					For the Pooled Quota 12.5% Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota 12.5%					For the Pooled Quota Free Other than for the Pooled Quota 119 yen/kg		KG
1108.13		Potato starch	140 yen/kg
		- For "the Pooled Quota of starch or similar articles″			(25%)
	010	-- For manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue		#Free																			#Free **2								KG	SP FM FD PL
	020	-- Other		25%																			25%								KG	SP FM FD PL
		- Other			119 yen/kg
	091	-- Imported with quota stipulated by the paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue																					Free	Free					Free		KG	SP FM FD PL
	099	-- Other																					For the Pooled Quota 25% Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other than for the Pooled Quota 119 yen/kg		KG
1108.14		Manioc (cassava) starch	140 yen/kg
		- For "the Pooled Quota of starch or similar articles″			(25%)
	010	-- For manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue		#Free																			#Free **2								KG	SP FM FD PL
	020	-- Other		25%																			25%								KG	SP FM FD PL
		- Other			119 yen/kg
	091	-- Imported with quota stipulated by the paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue																					Free	Free							KG	SP FM FD PL
	099	-- Other																					For the Pooled Quota 25% Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota 25%							KG
1108.19		Other starches	140 yen/kg
		- Sago starch
		-- For "the Pooled Quota of starch or similar articles″			(25%)
	011	--- For manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue		#Free																			#Free **2								KG	SP FM FD PL
	012	--- Other		25%																			25%								KG	SP FM FD PL
		-- Other			119 yen/kg
	017	--- Imported with quota stipulated by the paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue																					Free	Free							KG	SP FM FD PL
	018	--- Other																					For the Pooled Quota 25% Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota 25%							KG
		- Other
		-- For "the Pooled Quota of starch or similar articles″			(25%)
	091	--- For manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue		#Free																			#Free **2								KG	SP FM FD PL
	092	--- Other		25%																			25%								KG	SP FM FD PL
		-- Other			119 yen/kg
	097	--- Imported with quota stipulated by the paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue																					Free	Free							KG	SP FM FD PL
	098	--- Other																					For the Pooled Quota 25% Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota 25%							KG
1108.20		Inulin	140 yen/kg
	010	- For "the Pooled Quota of starch or similar articles″		25%	(25%)																		25%								KG	SP FM FD PL
	090	- Other			119 yen/kg																		For the Pooled Quota 25% For the Pooled Quota (Treatment for Chile) Free Other than for the Pooled Quota 119 yen/kg	For the Pooled Quota Free					For the Pooled Quota Free Other than for the Pooled Quota 119 yen/kg		KG	SP FM FD PL
11.09
1109.00	000	Wheat gluten, whether or not dried	25%		21.3%		Free														Free		7.7%	7.7%	7.7%				7.7%		KG	FD

**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.