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
19.01		Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
1901.10		Preparations suitable for infants or young children, put up for retail sale
		1 Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter
		(1) Of a milk fat content, by weight, not exceeding 30%	28% + 799 yen/kg				Free
	111	- For "the Pooled Quota of other milk products″		25%	(25%)																		Free	12.5%	12.5%						KG	FM FD
	119	- Other			23.8% + 679 yen/kg																		23.8% + 679 yen/kg								KG	FM FD
		(2) Other	28% + 1,363 yen/kg				Free
	121	- For "the Pooled Quota of other milk products″		25%	(25%)																		Free	12.5%	12.5%						KG	FM FD
	129	- Other			23.8% + 1,159 yen/kg																		23.8% + 1,159 yen/kg								KG	FM FD
		2 Other
		(1) Food preparations of goods of headings 04.01 to 04.04
	211	A Containing added sugar	28%		23.8%		Free								23.8%								8.6%	16.2%	16.2%	23.8%					KG	FM FD
	219	B Other	25%		21.3%		Free	Free		Free		Free	Free	Free	6.7%	Free		Free			6.7%	9.3%	7.7%	7.7%	7.7%	16%	16%				KG	FM FD
		(2) Other
	221	A Containing added sugar	24%		(24%)		Free																8.7%	16.4%	16.4%						KG	FM FD
	229	B Other	16%		13.6%		Free																4.9%	9.3%	9.3%						KG	FM FD
1901.20		Mixes and doughs for the preparation of bakers' wares of heading 19.05
		1 Food preparations of flour, meal or starch, which contain more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose; doughs for rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose; food preparations of goods of headings 04.01 to 04.04 (preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter)
		(1) Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter
		A Of a milk fat content, by weight, not exceeding 30%	28% + 799 yen/kg				Free
	111	- For "the Pooled Quota of other milk products″		25%	(25%)																		6.2%	12.5%	12.5%						KG	FM FD
	112	- Other			23.8% + 679 yen/kg																		23.8% + 679 yen/kg								KG	FM FD
		B Other	28% + 1,363 yen/kg				Free
	116	- For "the Pooled Quota of other milk products″		25%	(25%)																		6.2%	22.5%	22.5%						KG	FM FD
	117	- Other			23.8% + 1,159 yen/kg																		23.8% + 1,159 yen/kg								KG	FM FD
		(2) Food preparations, containing more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose
		A Mostly containing rice preparation	(442 yen/kg)
	122	- 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 (Treatment for Australia) Free								KG	FM FD
	128	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								KG	FM FD
		B Mostly containing wheat and triticale preparation	(106 yen/kg)				Free
	131	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free							KG	FM FD
	139	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								KG	FM FD
		C Mostly containing barley preparation	(98 yen/kg)				Free
	141	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	149	- Other		31 yen/kg	*(83 yen/kg)																		31 yen/kg								KG	FM FD
		D Mostly containing starch
		(a) Containing wheat starch	(158 yen/kg)				Free
	151	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free							KG	FM FD
	152	- Other		34.40 yen/kg	*(134 yen/kg)																		34.40 yen/kg								KG	FM FD
		(b) Other	140 yen/kg
		- For "the Pooled Quota of starch or similar articles″
	156	-- Containing added sugar		25%	(25%)																		25%								KG	FM FD
	157	-- Other		16%	(16%)																		16%								KG	FM FD
	159	- Other			119 yen/kg																		16%〜25% or 119 yen/kg **2	For the Pooled Quota (Containing added sugar) 25% For the Pooled Quota (Other) 16%							KG	FM FD
		(3) Doughs for rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose	(442 yen/kg)
	162	- 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 (Treatment for Australia) Free								KG	FM FD
	168	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								KG	FM FD
		2 Other
		(1) Food preparations of goods of headings 04.01 to 04.04
	211	A Containing added sugar	28%		23.8%		Free								23.8%								Free	Free	Free	23.8%					KG	FM FD
	219	B Other	25%		21.3%		Free								21.3%								7.7%	7.7%	7.7%	21.3%					KG	FM FD
		(2) Cake-mixes
	222	A Containing added sugar	28%		23.8%		Free																For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free				For the Pooled Quota Free Other than for the Pooled Quota 23.8%		KG	FM FD
		B Other			12%
	223	(a) Put up in containers for retail sale, not more than 500g each including container	16%				Free																2.6%	2.7%	2.7%				2.6%		KG	FM FD
	224	(b) Other	20%				Free																2.6%	2.7%	2.7%				2.6%		KG	FM FD
		(3) Other
		A Containing added sugar
		(a) Containing not more than 15% by weight of sucrose	24%		(24%)		Free
	231	- Preparations of rice flour																					22.8%								KG	FM FD
	232	- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 24%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free				For the Pooled Quota Free Other than for the Pooled Quota 24%		KG	FM FD
	233	- Other																					8.7%	8.7%	8.7%						KG	FM FD
		(b) Other	28%		23.8%		Free
	234	- Preparations of rice flour																					22.6%								KG	FM FD
	235	- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free				For the Pooled Quota Free Other than for the Pooled Quota 23.8%		KG	FM FD
	239	- Other																					For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
		B Other	16%				Free
	241	- Put up in containers for retail sale, not more than 500g each including container			13.6%																		4.9%	4.9%	4.9%						KG	FM FD
		- Other			(16%)
	242	-- Preparations of rice flour																					15.2%								KG	FM FD
	243	-- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 16%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free				For the Pooled Quota Free Other than for the Pooled Quota 16%		KG	FM FD
	249	-- Other																					5.8%	5.8%	5.8%						KG	FM FD
1901.90		Other
		1 Food preparations of flour, meal or starch, which contain more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose; mochi(rice-cake), dango and similar rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose; food preparations of goods of headings 04.01 to 04.04 (preparations containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers)
		(1) Food preparations of goods of headings 04.01 to 04.04, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers
		A Of a milk fat content, by weight, not exceeding 30%	35% + 799 yen/kg				Free
	131	- For "the Pooled Quota of other milk products″		21%	(21%)																		5.2%	5.3%	5.3%						KG	FM FD
	132	- Other			29.8% + 679 yen/kg																		29.8% + 679 yen/kg								KG	FM FD
		B Other	35% + 1,363 yen/kg				Free
	136	- For "the Pooled Quota of other milk products″		21%	(21%)																		5.2%	5.3%	5.3%						KG	FM FD
	137	- Other			29.8% + 1,159 yen/kg																		29.8% + 1,159 yen/kg								KG	FM FD
		(2) Food preparations, containing more than 85% by weight of flour, groats, meal and pellets of rice, wheat, triticale or barley, starch, or any combination thereof, excluding cake-mixes and a kind used as food suitable for infants or young children or dietetic purpose
		A Mostly containing rice preparation	(442 yen/kg)
	142	- 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 (Treatment for Australia) Free								KG	FM FD
	148	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								KG	FM FD
		B Mostly containing wheat and triticale preparation	(106 yen/kg)				Free
	151	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free							KG	FM FD
	159	- Other		27.40 yen/kg	*(90 yen/kg)																		27.40 yen/kg								KG	FM FD
		C Mostly containing barley preparation	(98 yen/kg)				Free
	161	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	169	- Other		31 yen/kg	*(83 yen/kg)																		31 yen/kg								KG	FM FD
		D Mostly containing starch
		(a) Containing wheat starch	(158 yen/kg)				Free
	171	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free							KG	FM FD
	172	- Other		34.40 yen/kg	*(134 yen/kg)																		34.40 yen/kg								KG	FM FD
		(b) Other	140 yen/kg
		- For "the Pooled Quota of starch or similar articles″
	176	-- Containing added sugar		25%	(25%)																		25%								KG	FM FD
	177	-- Other		16%	(16%)																		16%								KG	FM FD
	179	- Other			119 yen/kg																		16%〜25% or 119 yen/kg **2	For the Pooled Quota (Containing added sugar) 25% For the Pooled Quota (Other) 16%							KG	FM FD
		(3) "Mochi″(rice-cake), "dango″or other similar rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose	(442 yen/kg)
		〔1〕Containing not more than 30% by weight of rice			(25%)		Free
		*〔i〕Containing added sugar
	583	*1 Containing not more than 15% by weight of sucrose		24%																			22.8%								KG	FM FD
	585	*2 Other		25%																			23.7%								KG	FM FD
	586	*〔ii〕Other		16%																			15.2%								KG	FM FD
		〔2〕Other
	587	- 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 (Treatment for Australia) Free								KG	FM FD
	588	- Other		54 yen/kg	*(375 yen/kg)																		54 yen/kg								KG	FM FD
		2 Other
		(1) Food preparations of goods of headings 04.01 to 04.04
		A Containing added sugar
		(a) Containing less than 50% by weight of sucrose	28%				Free
	211	- Foods, the largest single ingredient of which is sugar by weight			(28%)										28%								For the Pooled Quota 19% Other than for the Pooled Quota 28%	For the Pooled Quota 14%		28%					KG	FM FD
		- Other
	216	-- Whipped cream in pressurized containers			23.8%										23.8%								8.6%	8.7%	8.7%	23.8%			8.6%		KG	FM FD
	217	-- Other			23.8%										23.8%								For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free	23.8%					KG	FM FD
	219	(b) Other	(35%)	※22.3%	(29.8%)		Free								(29.8%)								For the Pooled Quota 22.2% Other than for the Pooled Quota ※22.3%	For the Pooled Quota 22.2%	Subject to Preferential Import Certificate 22.2%	(29.8%)					KG	SP FM FD
		B Other	25%				Free
	221	- Whipped cream in pressurized containers			21.3%										21.3%	17%					17%		5.3%	5.3%	5.3%	21.3%					KG	FM FD
	229	- Other			21.3%										21.3%								7.7%	7.7%	7.7%	21.3%			7.7%		KG	FM FD
	230	(2) Malt extract	9.6%		9%	4.5%	Free								5%	4.1%					4.1%		3.2%	3.3%	3.3%	9%			3.2%		KG	FM FD
		(3) Other
		A Containing added sugar
		(a) Containing not more than 15% by weight of sucrose	24%		(24%)		Free
	241	- Preparations of rice flour																					22.8%								KG	FM FD
	242	- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 24%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
	243	- Other																					9.6%	8.7%	8.7%				8.7%		KG	FM FD
		(b) Other	28%				Free
		- Foods, the largest single ingredient of which is sugar by weight			(28%)
	246	-- Preparations of rice flour																					26.6%								KG	FM FD
	247	-- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 28%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
	248	-- Other																					For the Pooled Quota Free Other than for the Pooled Quota 28%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
		- Other			23.8%
	251	-- Preparations of rice flour																					17.8%								KG	FM FD
	252	-- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
	253	-- Other																					For the Pooled Quota Free Other than for the Pooled Quota 23.8%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
		B Other	16%				Free
	261	- Put up in containers for retail sale, not more than 500g each including container			13.6%																		4.9%	4.9%	4.9%						KG	FM FD
		- Other			(16%)
	266	-- Preparations of rice flour																					13.6%								KG	FM FD
	267	-- Preparations of wheat flour																					For the Pooled Quota Free Other than for the Pooled Quota 16%	For the Pooled Quota Free	Subject to Preferential Import Certificate Free						KG	FM FD
	269	-- Other																					5.8%	5.8%	5.8%						KG	FM FD
19.02		Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
		Uncooked pasta, not stuffed or otherwise prepared :
1902.11	000	Containing eggs	40 yen/kg		30 yen/kg		Free																6.67 yen/kg	6.67 yen/kg	6.67 yen/kg				6.67 yen/kg		KG	FD
1902.19		Other
	010	1 Biefun	32 yen/kg		27.20 yen/kg		Free																9.89 yen/kg	18.55 yen/kg	18.55 yen/kg						KG	FD
		2 Other	40 yen/kg				Free
		- Macaroni and spaghetti			30 yen/kg
	093	-- Spaghetti																			24.00 yen/kg		16 yen/kg	10.91 yen/kg	10.91 yen/kg				16 yen/kg		KG	FD
	094	-- Macaroni																			24.00 yen/kg		16 yen/kg	10.91 yen/kg	10.91 yen/kg				16 yen/kg		KG	FD
		- Other			34 yen/kg
	092	-- Udon, somen and soba																				For the Pooled Quota (Not containing rice and put up in packings for retail sale, by weight of 3kg or less each including container) Free	For the Pooled Quota Free Other than for the Pooled Quota 34 yen/kg	For the Pooled Quota Free							KG	FD
	099	-- Other																				For the Pooled Quota (Not containing rice and put up in packings for retail sale, by weight of 3kg or less each including container) Free	19.46 yen/kg	12.36 yen/kg	12.36 yen/kg				19.46 yen/kg		KG	FD
1902.20		Stuffed pasta, whether or not cooked or otherwise prepared
		1 Containing added sugar
	110	(1) Containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products	6%		5.1%		Free																1.8%	1.9%	1.9%						KG	FD
	190	(2) Other	28%		23.8%		Free																8.6%	8.7%	8.7%						KG	FD
		2 Other
	210	(1) Containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products	6%		5.1%		Free																1.8%	1.9%	1.9%						KG	FD
	220	(2) Other	25%		21.3%		Free								Not containing meat and meat offal of bovine animals, and containing less than 30% of natural milk constituents by weight, calculated on the dry matter 21.3%						17%		7.7%	7.7%	7.7%	Not containing meat and meat offal of bovine animals, and containing less than 30% of natural milk constituents by weight, calculated on the dry matter 21.3%			7.7%		KG	FD
1902.30		Other pasta
	100	1 Containing added sugar	28%		23.8%		Free								Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8%			Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8%					8.6%	8.7%	8.7%	Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8%			8.6%		KG	FD
		2 Other	25%		21.3%		Free
	210	- Instant Ramen and other instant noodles													21.3%			Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 21.3%					7.7%	7.7%	7.7%	21.3%			7.7%		KG	FD
	290	- Other													21.3%			Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 21.3%					7.7%	7.7%	7.7%	21.3%			7.7%		KG	FD
1902.40	000	Couscous	40 yen/kg		24 yen/kg	12 yen/kg	Free								12 yen/kg							14.18 yen/kg	8.73 yen/kg	8.73 yen/kg	8.73 yen/kg				8.73 yen/kg		KG	FD
19.03
1903.00	000	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	16%		9.6%		Free	Free		Free	Free	Free	Free	Free	Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	6.1%	6.1%	6.1%	Free		KG	FD
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
1904.10		Prepared foods obtained by the swelling or roasting of cereals or cereal products
	010	1 Breakfast cereals other than obtained by merely the swelling or roasting of rice, wheat, triticale or barley	15.4%		11.5%		Free										8.1%				8.1%		1.4%	1.4%	1.4%						KG	FM FD
		2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling or roasting of rice, wheat, triticale or barley
		(1) Of rice	(402 yen/kg)
	211	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (Treatment for Australia) Free								KG	FM FD
	212	- Other		49 yen/kg	*(341 yen/kg)																		49 yen/kg								KG	FM FD
		(2) Of wheat and triticale	(100 yen/kg)				Free
	221	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	229	- Other		26.20 yen/kg	*(85 yen/kg)																		26.20 yen/kg								KG	FM FD
		(3) Of barley	(75 yen/kg)				Free
	231	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free							KG	FM FD
	239	- Other		26.60 yen/kg	*(64 yen/kg)																		26.60 yen/kg								KG	FM FD
	300	3 Other	19.2%		16.3%		Free								16.3%								5.9%	5.9%	5.9%	16.3%					KG	FM FD
1904.20		Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
	100	1 Breakfast cereals	15.4%		11.5%		Free																1.4%	1.4%	1.4%						KG	FM FD
		2 Prepared foods containing not less than 50% by weight of those obtained by merely swelling of rice, wheat, triticale or barley
		(1) Of rice	(402 yen/kg)
	211	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other (Treatment for Australia) Free								KG	FM FD
	212	- Other		49 yen/kg	*(341 yen/kg)																		49 yen/kg								KG	FM FD
		(2) Of wheat and triticale	(100 yen/kg)				Free
	221	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	229	- Other		26.20 yen/kg	*(85 yen/kg)																		26.20 yen/kg								KG	FM FD
		(3) Of barley	(75 yen/kg)				Free
	231	- 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		19.2%	(19.2%)																		For the tariff rate quota in Japan's Schedule to the WTO Agreement 19.2% Other Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	239	- Other		26.60 yen/kg	*(64 yen/kg)																		26.60 yen/kg								KG	FM FD
	300	3 Other	19.2%		16.3%		Free																5.9%	5.9%	5.9%						KG	FM FD
1904.30		Bulgur wheat	(100 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	090	- Other		26.20 yen/kg	*(85 yen/kg)																		26.20 yen/kg								KG	FM FD
1904.90		Other
		1 Of rice	(402 yen/kg)
	110	*〔1〕Containing not more than 30% by weight of rice		25%	(25%)		Free																23.7%								KG	FM FD
		*〔2〕Other
	120	- 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 (Treatment for Australia) Free								KG	FM FD
	130	- Other		49 yen/kg	*(341 yen/kg)																		49 yen/kg								KG	FM FD
		2 Of wheat and triticale	(100 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	290	- Other		26.20 yen/kg	*(85 yen/kg)																		26.20 yen/kg								KG	FM FD
		3 Of barley	(75 yen/kg)				Free
	310	- 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 Free	Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement Free	Subject to Preferential Import Certificate (other than for the tariff rate quota in Japan's Schedule to the WTO Agreement) Free						KG	FM FD
	390	- Other		26.60 yen/kg	*(64 yen/kg)																		26.60 yen/kg								KG	FM FD
	400	4 Other	25%		21.3%		Free																5.3%								KG	FM FD
19.05		Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
1905.10	000	Crispbread	12%		9%	4.5%	Free	Free		Free		Free			9%	Free		Free			2.8%	3.9%	3.2%	3.3%	3.3%	6.8%	6.8%		3.2%		KG	FD
1905.20	000	Gingerbread and the like	30%		18%	9%	Free	Free		Free		Free			9%	Free		Free			5.6%	7.9%	6.5%	6.5%	6.5%	13.5%	13.5%	13.5%	6.5%		KG	FD
		Sweet biscuits;, waffles and wafers :
1905.31	000	Sweet biscuits	24%		20.4%		Free								20.4%			20.4%					7.4%	7.4%	7.4%	20.4%					KG	FD
1905.32	000	Waffles and wafers	30%		18%	15%	Free				10%		13%		15%		12.6%	15%			10%	10%	4%	4%	4%	18%			4%		KG	FD
1905.40	000	Rusks, toasted bread and similar toasted products	12%		9%	4.5%	Free	Free		Free		Free			9%	Free	6.3%	Free			2.8%	3.9%	1.1%	1.1%	1.1%	6.8%	6.8%		1.1%		KG	FD
1905.90		Other
	100	1 Bread, ship's biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit	12%		9%		Free																1.1%	1.1%	1.1%				1.1%		KG	FD
	200	2 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	6.4%		6%		Free																2.1%	2.2%	2.2%						KG	FD
		3 Other
		(1) Containing added sugar
	311	A Arare, Senbei and similar rice products	40%		34%		Free																32.3%								KG	FD
	312	B Biscuits, cookies and crackers	24%		15%		Free								15%			15%			12%		Free	Free	Free	15%			Free		KG	FD
	314	C Crisp savoury food products, made from a dough based on potato powder	9.6%		9%		Free	Free		Free	Free	Free	Free	Free	5%	Free	Free		1.1%	Free	Free	Free	Free	Free	Free	5%			Free		KG	FD
		D Other	30%			15%	Free
	313	- Pizza, chilled or frozen			24%										15%							16.6%	5.3%	5.3%	5.3%				5.3%		KG	FD
	319	- Other			25.5%										15%			15%			20.4%		Free	Free	Free	25.5%			Free		KG	FD
		(2) Other
	321	A Arare, Senbei and similar rice products	35%		29.8%		Free																28.3%								KG	FD
	322	B Biscuits, cookies and crackers	20%		13%		Free								13%			13%			10.4%		Free	Free	Free	13%			Free		KG	FD
	323	C Crisp savoury food products, made from a dough based on potato powder	9.6%		9%		Free	Free		Free	Free	Free	Free	Free	5%	Free	Free	Free	1.1%	Free	Free	Free	Free	Free	Free	5%			Free		KG	FD
	329	D Other	25%		21.3%	12.5%	Free								12.5%			12.5%			17%		Free	Free	Free	21.3%			Free		KG	FD