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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 17 Sugars and sugar confectionery.  
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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
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 98.5K Free **(71.80 yen/kg) Free Free MT SP
FD
200 2 Other 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
1701.13 000 Cane sugar specified in Subheading Note 2 to this Chapter 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
1701.14 Other cane sugar
1 Whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 98.5K
110 (1) Sugar centrifugal Free **(71.80 yen/kg) Free Free MT SP
FD
190 (2) Other 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
200 2 Other 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
Other :
1701.91 000 Containing added flavouring or colouring matter (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
1701.99 Other
100 1 Rock candy, cube sugar, loaf sugar and similar sugar (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
200 2 Other 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
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 10% 8.5% 4.3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5.4% 5.4% 5.4% Free KG PA
SP
FD
1702.19 000 Other 10% 8.5% 4.3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5.4% 5.4% 5.4% Free KG PA
SP
FD
1702.20 Maple sugar and maple syrup
100 1 Maple sugar 41.50 yen/kg 20.80 yen/kg Free Free 10.40 yen/kg 10.40 yen/kg Free KG PA
SP
FD
200 2 Maple syrup 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
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 35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 10.8% or 8.36 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater 10.8% or 8.36 yen/kg, whichever is the greater KG PA
SP
FD
2 Other
210 (1) Containing added sugar 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
(2) Other
221 A Refined 25% 21.3% Free 21.3% 21.3% For the Pooled Quota Free 21.3% For the Pooled Quota Free Other than for the Pooled Quota 21.3% KG PA
SP
FD
229 B Other 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
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 35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 10.8% or 8.36 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater KG PA
SP
FD
2 Other 50% or 25 yen/kg, whichever is the greater
210 - Containing added sugar **(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
220 - Other (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
1702.50 000 Chemically pure fructose 9% (9%) Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG PA
SP
FD
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 35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 10.8% or 8.36 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater 15.6% or 12.02 yen/kg, whichever is the greater KG PA
SP
FD
2 Other 50% or 25 yen/kg, whichever is the greater
210 - Containing added sugar **(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
220 - Other (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
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 35%
110 - Sugar centrifugal 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
190 - Other 29.8% Free 29.8% 10.8% 10.8% 10.8% 29.8% KG PA
SP
FD
2 Sugar syrup 35% or 27 yen/kg, whichever is the greater
211 - Of sugar centrifugal 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
219 - Other 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
3 Artificial honey and Caramel 50% or 25 yen/kg, whichever is the greater (50% or 25 yen/kg, whichever is the greater) Free
290 - Artificial honey 18.1% or 9.09 yen/kg, whichever is the greater 18.2% or 9.09 yen/kg, whichever is the greater 18.2% or 9.09 yen/kg, whichever is the greater 18.1% or 9.09 yen/kg, whichever is the greater KG PA
SP
FD
300 - Caramel 18.1% or 9.09 yen/kg, whichever is the greater 18.2% or 9.09 yen/kg, whichever is the greater 18.2% or 9.09 yen/kg, whichever is the greater 18.1% or 9.09 yen/kg, whichever is the greater KG PA
SP
FD
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 #5% 3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free KG PA
SP
FD
420 (2) Other 25% 21.3% Free 21.3% 7.7% 14.5% 14.5% 21.3% 7.7% KG PA
SP
FD
5 Other
510 (1) Containing added flavouring or colouring matter 35% or 27 yen/kg, whichever is the greater 29.8% or 23 yen/kg, whichever is the greater Free 10.8% or 8.36 yen/kg, whichever is the greater 10.8% or 8.36 yen/kg, whichever is the greater 10.8% or 8.36 yen/kg, whichever is the greater 10.8% or 8.36 yen/kg, whichever is the greater KG PA
SP
FD
(2) Other
521 A Containing added sugar 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
B Other
522 (a) Sorbose 20% 12% Free Free Free Free Free Free Free Free Free Free Free Free Free 2.2% Free Free Free 7.6% 7.6% 7.6% KG PA
SP
FD
523 (b) Maltose 25% 21.3% Free 21.3% 8.5% 7.7% 7.7% 21.3% 7.7% KG PA
SP
FD
529 (c) Other 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
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 #5% 3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free MT FD
2 Other 18 yen/kg
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 Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free MT FD
090 - Other 15.30 yen/kg Free For the Pooled Quota 7.65 yen/kg For the Pooled Quota 7.65 yen/kg Free Free Free Free MT FD
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 #5% 3% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 1.9% 1.9% 1.9% MT FD
2 Other 18 yen/kg
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 Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free MT FD
090 - Other 15.30 yen/kg Free 5.56 yen/kg 5.56 yen/kg 5.56 yen/kg 12.71 yen/kg 5.56 yen/kg MT FD
17.04 Sugar confectionery (including white chocolate), not containing cocoa
1704.10 000 Chewing gum, whether or not sugar-coated 30% 24% Free 24% 24% 8.7% 8.7% 8.7% 24% 8.7% KG FD
1704.90 Other
100 1 Liquorice extract, not put up as confectionery 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
2 Other 35% 25% Free
210 - Candies 25% 25% For the Pooled Quota Free Other than for the Pooled Quota 25% 9.1% 9.1% 25% KG FD
220 - Caramels 25% 25% 9% 9.1% 9.1% 25% KG FD
230 - White chocolate 25% For the Pooled Quota 20% 25% For the Pooled Quota 20% For the Pooled Quota Free Other than for the Pooled Quota 25% 9.1% 9.1% 25% KG FD
290 - Other 25% For the Pooled Quota 20% 25% For the Pooled Quota 20% For the Pooled Quota Free Other than for the Pooled Quota 25% 9.1% 9.1% 25% 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.
**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