| 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 | 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 | |||
| 18.01 | ||||||||||||||||||||||||||||||||
| 1801.00 | 000 | Cocoa beans, whole or broken, raw or roasted | 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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| 18.02 | ||||||||||||||||||||||||||||||||
| 1802.00 | 000 | Cocoa shells, husks, skins and other cocoa waste | 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 | |||||
| 18.03 | Cocoa paste, whether or not defatted | |||||||||||||||||||||||||||||||
| 1803.10 | 000 | Not defatted | 10% | 5% | 3.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 3.2% | 3.2% | 3.2% | Free | KG | FD | ||||
| 1803.20 | 000 | Wholly or partly defatted | 20% | 10% | 7% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 6.4% | 6.4% | 6.4% | Free | KG | FD | ||||
| 18.04 | ||||||||||||||||||||||||||||||||
| 1804.00 | 000 | Cocoa butter, fat and oil | 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 | |||||
| 18.05 | ||||||||||||||||||||||||||||||||
| 1805.00 | 000 | Cocoa powder, not containing added sugar or other sweetening matter | 21.5% | 12.9% | 10.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 9.7% | 9.7% | Free | KG | FD | ||||||
| 18.06 | Chocolate and other food preparations containing cocoa | |||||||||||||||||||||||||||||||
| 1806.10 | Cocoa powder, containing added sugar or other sweetening matter | |||||||||||||||||||||||||||||||
| 1 Containing added sugar | 35% | 29.8% | Free | |||||||||||||||||||||||||||||
| 110 | - Containing not less than 50% by weight of sucrose | ※20.4% | (29.8%) | (29.8%) | For the Pooled Quota 20.3% Other than for the Pooled Quota ※20.4% | For the Pooled Quota 20.3% | Subject to Preferential Import Certificate 20.3% | (29.8%) | KG | SP FD |
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| 190 | - Other | 29.8% | 29.8% | For the Pooled Quota 20.3% Other than for the Pooled Quota 29.8% | For the Pooled Quota 20.3% | Subject to Preferential Import Certificate 20.3% | 29.8% | KG | FD | |||||||||||||||||||||||
| 200 | 2 Other | 25% | 15% | 12.5% | Free | Free | Free | Free | 12.5% | Free | Free | Free | Free | Free | Free | Free | Free | 11.3% | 11.3% | 11.3% | KG | FD | ||||||||||
| 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 | 28% + 799 yen/kg | Free | ||||||||||||||||||||||||||||||
| 311 | - For "the Pooled Quota of other milk products″ | 21% | (21%) | 5.2% | 10.5% | 10.5% | KG | FD | ||||||||||||||||||||||||
| 319 | - Other | 23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||||||
| (2)Other | ||||||||||||||||||||||||||||||||
| 321 | A Containing added sugar | 28% | 23.8% | Free | 23.8% | 19% | 19% | 8.6% | 8.7% | 8.7% | 23.8% | 8.6% | KG | FD | ||||||||||||||||||
| 322 | B Other | 25% | 21.3% | Free | 21.3% | 17% | 17% | 17% | 7.7% | 14.5% | 14.5% | 21.3% | KG | FD | ||||||||||||||||||
| 2 Other | ||||||||||||||||||||||||||||||||
| (1)Containing added sugar | ||||||||||||||||||||||||||||||||
| A Chewing gum and other sugar confectionery, preparations in blocks, slabs, bars and paste | 35% | 29.8% | Free | |||||||||||||||||||||||||||||
| 112 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ※1% | (29.8%) | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (10.8%) | (10.8%) | (29.8%) | KG | SP FD |
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| - Other | ||||||||||||||||||||||||||||||||
| 113 | -- Foods, the largest single ingredient of which is sugar by weight | 29.8% | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | |||||||||||||||||||||||
| 119 | -- Other | 29.8% | 23.8% | 23.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | ||||||||||||||||||||||
| B Other | 28% | (28%) | Free | FD | ||||||||||||||||||||||||||||
| 121 | - Containing not less than 50% by weight of sucrose | ※20.9% | (28%) | For the Pooled Quota 20.8% Other than for the Pooled Quota ※20.9% | 10.2% | 10.2% | (28%) | KG | SP | |||||||||||||||||||||||
| 129 | - Other | 28% | For the Pooled Quota 20.8% Other than for the Pooled Quota 28% | 10.2% | 10.2% | 28% | KG | |||||||||||||||||||||||||
| (2)Other | 25% | 21.3% | ||||||||||||||||||||||||||||||
| 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 | #Free | #Free **2 | KG | FD | |||||||||||||||||||||||||||
| - Other | 12.5% | Free | ||||||||||||||||||||||||||||||
| -- 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) | For the Pooled Quota 14.5% | For the Pooled Quota 14.5% | KG | FD | |||||||||||||||||||||||||||
| 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 | For the Pooled Quota Free | For the Pooled Quota Free | KG | FD | |||||||||||||||||||||||||||
| 293 | --- Other | For the Pooled Quota Free | For the Pooled Quota (Intended for use as materials for chocolate) Free | KG | FD | |||||||||||||||||||||||||||
| -- 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) | Subject to Preferential Import Certificate 14.5% | KG | FD | ||||||||||||||||||||||||||||
| 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 | Subject to Preferential Import Certificate Free | KG | FD | ||||||||||||||||||||||||||||
| 299 | --- Other | 21.3% | KG | FD | ||||||||||||||||||||||||||||
| Other, in blocks, slabs or bars : | ||||||||||||||||||||||||||||||||
| 1806.31 | 000 | Filled | 10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 3.6% | 3.6% | 10% | KG | FD | ||||||||||||||||||
| 1806.32 | Not filled | |||||||||||||||||||||||||||||||
| 100 | 1 Chocolate confectionery | 10% | (10%) | Free | 10% | For the Pooled Quota 8% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 3.6% | 3.6% | 10% | KG | FD | ||||||||||||||||||||
| 2 Other | ||||||||||||||||||||||||||||||||
| (1)Containing added sugar | 35% | 29.8% | Free | |||||||||||||||||||||||||||||
| 212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ※1% | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (10.8%) | (10.8%) | (29.8%) | KG | SP FD |
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| - Other | ||||||||||||||||||||||||||||||||
| 213 | -- Foods, the largest single ingredient of which is sugar by weight | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | ||||||||||||||||||||||||
| 219 | -- Other | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | ||||||||||||||||||||||||
| 220 | (2)Other | 25% | 21.3% | 12.5% | Free | Free | Free | 21.3% | 6.7% | 9.3% | Free | Free | Free | 16% | 16% | KG | FD | |||||||||||||||
| 1806.90 | Other | |||||||||||||||||||||||||||||||
| 100 | 1 Chocolate confectionery | 10% | (10%) | Free | 10% | For the Pooled Quota 8% | 8% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 3.6% | 3.6% | 10% | KG | FD | |||||||||||||||||||
| 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 | 28% + 799 yen/kg | Free | ||||||||||||||||||||||||||||||
| 311 | - For "the Pooled Quota of other milk products″ | 21% | (21%) | 5.2% | 10.5% | 10.5% | KG | FD | ||||||||||||||||||||||||
| 319 | - Other | 23.8% + 679 yen/kg | 23.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||||||
| B Other | ||||||||||||||||||||||||||||||||
| 321 | (a)Containing added sugar | 28% | 23.8% | Free | 23.8% | 19% | 19% | 2.9% | 3% | 3% | 23.8% | KG | FD | |||||||||||||||||||
| 322 | (b)Other | 25% | 21.3% | Free | 21.3% | 17% | 17% | 7.7% | 14.5% | 14.5% | 21.3% | KG | FD | |||||||||||||||||||
| (2)Other | ||||||||||||||||||||||||||||||||
| A Containing added sugar | 35% | 29.8% | Free | |||||||||||||||||||||||||||||
| 212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ※1% | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | (10.8%) | (10.8%) | (29.8%) | KG | SP FD |
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| - Other | ||||||||||||||||||||||||||||||||
| 213 | -- Foods, the largest single ingredient of which is sugar by weight | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | ||||||||||||||||||||||||
| 219 | -- Other | 29.8% | For the Pooled Quota Free Other than for the Pooled Quota 29.8% | 10.8% | 10.8% | 29.8% | KG | FD | ||||||||||||||||||||||||
| 220 | B Other | 25% | 21.3% | 12.5% | Free | 17% | 17% | 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. |