| 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 21 Miscellaneous edible 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 | |||
| 21.01 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | |||||||||||||||||||||||||||||||
| Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee : | ||||||||||||||||||||||||||||||||
| 2101.11 | Extracts, essences and concentrates | |||||||||||||||||||||||||||||||
| 1 Containing added sugar | 24% | (24%) | 15% | Free | ||||||||||||||||||||||||||||
| 110 | - Containing not less than 50% by weight of sucrose | ※9.7% | (24%) | 9.6% | 9.6% | 9.6% | (24%) | KG | SP FD |
|||||||||||||||||||||||
| 190 | - Other | 24% | 9.6% | 9.6% | 9.6% | 24% | KG | FD | ||||||||||||||||||||||||
| 2 Other | ||||||||||||||||||||||||||||||||
| 210 | (1) Instant coffee | 12.3% | 8.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 6.6% | 6.6% | Free | KG | FD | |||||
| 290 | (2) Other | 16% | 15% | 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 | ||||
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee | |||||||||||||||||||||||||||||||
| 1 Preparations with a basis of extracts, essences and concentrates | ||||||||||||||||||||||||||||||||
| (1) Containing added sugar | 24% | (24%) | 15% | Free | ||||||||||||||||||||||||||||
| 111 | - Containing not less than 50% by weight of sucrose | ※1% | (24%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (24%) | KG | SP FD |
|||||||||||||||||||||||
| 112 | - Other | 24% | For the Pooled Quota Free Other than for the Pooled Quota 24% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | 24% | KG | FD | ||||||||||||||||||||||||
| (2) Other | ||||||||||||||||||||||||||||||||
| 121 | A Instant coffee | 12.3% | 8.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 6.6% | 6.6% | Free | KG | FD | |||||
| 122 | B Other | 16% | 15% | 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 Preparations with a basis of coffee | ||||||||||||||||||||||||||||||||
| (1) Not less than 30% of natural milk constituents by weight, calculated on the dry matter | ||||||||||||||||||||||||||||||||
| A Of a milkfat content, by weight, not exceeding 30% | 35% + 799 yen/kg | Free | ||||||||||||||||||||||||||||||
| 231 | - For "the Pooled Quota of other milk products″ | 25% | (25%) | 7.5% | 12.5% | 12.5% | KG | FD | ||||||||||||||||||||||||
| 232 | - Other | 29.8% + 679 yen/kg | 29.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||||||
| B Other | 35% + 1,363 yen/kg | Free | ||||||||||||||||||||||||||||||
| 236 | - For "the Pooled Quota of other milk products″ | 25% | (25%) | 7.5% | 12.5% | 12.5% | KG | FD | ||||||||||||||||||||||||
| 237 | - Other | 29.8% + 1,159 yen/kg | 29.8% + 1,159 yen/kg | KG | FD | |||||||||||||||||||||||||||
| (2) Other | ||||||||||||||||||||||||||||||||
| A Containing added sugar | ||||||||||||||||||||||||||||||||
| (a) Less than 50% by weight of sucrose | 28% | Free | ||||||||||||||||||||||||||||||
| 241 | - Those, the largest single ingredient of which is sugar by weight | (28%) | 10.1% | 10.2% | 10.2% | KG | FD | |||||||||||||||||||||||||
| 242 | - Other | 19.6% | 7.1% | 7.1% | 7.1% | KG | FD | |||||||||||||||||||||||||
| 246 | (b) Other | (35%) | ※1% | (29.8%) | Free | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | KG | SP FD |
||||||||||||||||||||||
| 249 | B Other | 25% | 15% | Free | 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 | |||||
| 2101.20 | Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté | |||||||||||||||||||||||||||||||
| 1 Extracts, essences and concentrates, of tea or maté and preparations with a basis of these extracts, essences and concentrates | ||||||||||||||||||||||||||||||||
| 110 | (1) Instant tea | 16% | 10% | 5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | FD | ||||
| 120 | (2) Other | 12.8% | 8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.1% | 5.1% | 5.1% | Free | KG | FD | |||||
| 2 Preparations with a basis of tea or maté | ||||||||||||||||||||||||||||||||
| (1) Not less than 30% of natural milk constituents by weight, calculated on the dry matter | ||||||||||||||||||||||||||||||||
| A Of a milkfat content, by weight, not exceeding 30% | 35% + 799 yen/kg | Free | ||||||||||||||||||||||||||||||
| 231 | - For "the Pooled Quota of other milk products″ | 25% | (25%) | 7.5% | 22.5% | 22.5% | KG | FD | ||||||||||||||||||||||||
| 232 | - Other | 29.8% + 679 yen/kg | 29.8% + 679 yen/kg | KG | FD | |||||||||||||||||||||||||||
| B Other | 35% + 1,363 yen/kg | Free | ||||||||||||||||||||||||||||||
| 236 | - For "the Pooled Quota of other milk products″ | 25% | (25%) | 7.5% | 12.5% | 12.5% | KG | FD | ||||||||||||||||||||||||
| 237 | - Other | 29.8% + 1,159 yen/kg | 29.8% + 1,159 yen/kg | KG | FD | |||||||||||||||||||||||||||
| (2) Other | ||||||||||||||||||||||||||||||||
| A Containing added sugar | ||||||||||||||||||||||||||||||||
| (a) Less than 50% by weight of sucrose | 28% | Free | ||||||||||||||||||||||||||||||
| 241 | - Those, the largest single ingredient of which is sugar by weight | 21% | 21% | 7.6% | 7.6% | 7.6% | 21% | 7.6% | KG | FD | ||||||||||||||||||||||
| 242 | - Other | 16.8% | 16.8% | 6.1% | 6.1% | 6.1% | 16.8% | 6.1% | KG | FD | ||||||||||||||||||||||
| 246 | (b) Other | (35%) | ※1% | (29.8%) | Free | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (29.8%) | KG | SP FD |
||||||||||||||||||||
| 247 | B Other | 25% | 15% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.7% | Free | Free | Free | 11.3% | 11.3% | Free | KG | FD | ||||||
| 2101.30 | 000 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 8% | 6% | 3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 4.5% | Free | KG | FD | |||||||||||
| 21.02 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders | |||||||||||||||||||||||||||||||
| 2102.10 | 000 | Active yeasts | 14% | 10.5% | 10% | Free | Free | 10% | Free | Free | Free | 1.9% | Free | Free | Free | 7.9% | 7.9% | Free | KG | FD | ||||||||||||
| 2102.20 | Inactive yeasts; other single-cell micro-organisms, dead | |||||||||||||||||||||||||||||||
| 100 | 1 Yeasts | 6.4% | 3.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.9% | 2.9% | 2.9% | Free | KG | FD | ||||
| 200 | 2 Other | 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 | ||||||
| 2102.30 | 000 | Prepared baking powders | 14% | 10.5% | 5.3% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.9% | 7.9% | Free | KG | FD | ||||
| 21.03 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | |||||||||||||||||||||||||||||||
| 2103.10 | 000 | Soya sauce | 9.6% | 7.2% | 6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.4% | 5.4% | Free | KG | FD | ||||
| 2103.20 | Tomato ketchup and other tomato sauces | |||||||||||||||||||||||||||||||
| 010 | 1 Tomato ketchup | 25% | 21.3% | Free | For the Pooled Quota Free | 17% | 21.3% | 19.2% | 19.2% | For the Pooled Quota Free | 17% | 7.7% | 7.7% | 7.7% | 21.3% | KG | FD | |||||||||||||||
| 090 | 2 Other tomato sauces | 20% | 17% | Free | For the Pooled Quota Free | 15.3% | 17% | 8.5% | 8.5% | For the Pooled Quota Free | 8.5% | 6.1% | 6.2% | 6.2% | 17% | L | KG | FD | ||||||||||||||
| 2103.30 | Mustard flour and meal and prepared mustard | |||||||||||||||||||||||||||||||
| 100 | 1 Put up in containers for retail sale | 12.2% | 9% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.7% | 5.7% | 5.7% | KG | FD | ||||||
| 200 | 2 Other | 10.3% | 7.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 4.8% | 4.8% | 4.8% | KG | FD | ||||||
| 2103.90 | Other | |||||||||||||||||||||||||||||||
| 1 Sauces | ||||||||||||||||||||||||||||||||
| 110 | (1) Mayonnaise | 12.8% | (12.8%) | Free | Free | 12.8% | Free | Free | Free | Free | Free | Free | 9.6% | 9.6% | KG | FD | ||||||||||||||||
| 120 | (2) French dressings and salad dressings | 12% | 10.5% | Free | Free | 10.5% | Free | Free | Free | Free | Free | Free | 7.9% | 7.9% | KG | FD | ||||||||||||||||
| 130 | (3) Other | 9.6% | 7.2% | 6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.4% | 5.4% | Free | KG | FD | ||||
| 2 Other | ||||||||||||||||||||||||||||||||
| 210 | (1) Instant curry and other curry preparations | 9.6% | 7.2% | 3.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 5.4% | 5.4% | KG | FD | ||||||
| (2) Other | ||||||||||||||||||||||||||||||||
| 221 | A Consisting chiefly of sodiumglutamate | 16% | 9.6% | 4.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.2% | 7.2% | KG | FD | |||||
| 229 | B Other | 14% | 10.5% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 7.9% | 7.9% | KG | FD IQ IL |
|||||||
| 21.04 | Soups and broths and preparations therefor; homogenised composite food preparations | |||||||||||||||||||||||||||||||
| 2104.10 | Soups and broths and preparations therefor | |||||||||||||||||||||||||||||||
| 010 | 1 Of vegetable, in airtight containers | 7% | (7%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 4.5% | 4.5% | 4.5% | Free | KG | FD | ||||
| 020 | 2 Other | 8.4% | (8.4%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 6.3% | Free | KG | FD | ||||||
| 2104.20 | 000 | Homogenised composite food preparations | 12.8% | 12% | 6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 9% | 9% | Free | KG | FD | ||||
| 21.05 | ||||||||||||||||||||||||||||||||
| 2105.00 | Ice cream and other edible ice, whether or not containing cocoa | |||||||||||||||||||||||||||||||
| 1 Containing added sugar | ||||||||||||||||||||||||||||||||
| (1) Less than 50% by weight of sucrose | 28% | Free | ||||||||||||||||||||||||||||||
| - Those, the largest single ingredient of which is sugar by weight | ||||||||||||||||||||||||||||||||
| 111 | -- Ice cream | 21% | 21% | For the Pooled Quota 14.7% | For the Pooled Quota 10.5% | 7.7% | 7.8% | 7.8% | 21% | KG | FD | |||||||||||||||||||||
| 112 | -- Other | (28%) | 28% | 10.1% | 10.2% | 10.2% | 28% | KG | FD | |||||||||||||||||||||||
| - Other | ||||||||||||||||||||||||||||||||
| 113 | -- Ice cream | 21% | 21% | For the Pooled Quota 14.7% | For the Pooled Quota 10.5% | 7% | 7% | 7% | 21% | KG | FD | |||||||||||||||||||||
| 119 | -- Other | 23.8% | 23.8% | 8.6% | 8.7% | 8.7% | 23.8% | KG | FD | |||||||||||||||||||||||
| (2) Other | 35% | Free | ||||||||||||||||||||||||||||||
| 191 | - Ice cream | 29.8% | 29.8% | For the Pooled Quota 20.9% | For the Pooled Quota 14.9% | 9.8% | 9.8% | 9.8% | 29.8% | KG | FD | |||||||||||||||||||||
| 199 | - Other | 29.8% | 29.8% | 10.8% | 20.3% | 20.3% | 29.8% | KG | FD | |||||||||||||||||||||||
| 2 Other | 25% | Free | ||||||||||||||||||||||||||||||
| 210 | - Ice cream | 21.3% | 21.3% | For the Pooled Quota 10.7% | 7.8% | 7.9% | 7.9% | 21.3% | KG | FD | ||||||||||||||||||||||
| 290 | - Other | 21.3% | 21.3% | 7.7% | 7.7% | 7.7% | 21.3% | KG | FD | |||||||||||||||||||||||
| 21.06 | Food preparations not elsewhere specified or included | |||||||||||||||||||||||||||||||
| 2106.10 | Protein concentrates and textured protein substances | |||||||||||||||||||||||||||||||
| 1 Preparations containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter, excluding protein concentrates not less than 80 % of protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500 g each excluding container | 35% + 1,359 yen/kg | Free | ||||||||||||||||||||||||||||||
| - For "the Pooled Quota of other milk products″ | ||||||||||||||||||||||||||||||||
| 120 | -- Preparation of vegetable protein | 12.5% | (12.5%) | 3.7% | 6.3% | 6.3% | KG | FM FD |
||||||||||||||||||||||||
| 130 | -- Other | 25% | (25%) | 7.5% | 12.5% | 12.5% | KG | FM FD |
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| 140 | - Other | 29.8% + 1,155 yen/kg | 29.8% + 1,155 yen/kg | KG | FM FD |
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| 2 Other | ||||||||||||||||||||||||||||||||
| (1) Containing added sugar | ||||||||||||||||||||||||||||||||
| 211 | A Less than 50% by weight of sucrose | 28% | 16.8% | Free | 16.8% | 15.1% | 15.1% | 15.1% | 6.1% | 6.1% | 6.1% | 16.8% | 6.1% | KG | FM FD |
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| 219 | B Other | (35%) | ※7.7% | (21%) | Free | (21%) | 7.6% | 7.6% | 7.6% | (21%) | KG | SP FM FD |
||||||||||||||||||||
| (2) Other | ||||||||||||||||||||||||||||||||
| A Vegetable protein | 12.5% | Free | ||||||||||||||||||||||||||||||
| 221 | - Protein concentrates containing by weight not less than 80 % of protein, the largest single ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container | 10.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 1.3% | Free | Free | Free | Free | Free | 6.7% | 6.7% | 6.7% | Free | KG | FM FD |
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| 222 | - Other | 10.6% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 8% | 8% | Free | KG | FM FD |
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| 229 | B Other | 25% | 15% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.7% | Free | Free | Free | 11.3% | 11.3% | Free | KG | FM FD |
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| 2106.90 | Other | |||||||||||||||||||||||||||||||
| 1 Preparations containing not less than 30 % of natural milk constituents by weight, calculated on the dry matter | ||||||||||||||||||||||||||||||||
| (1) Of a milkfat content, by weight, not exceeding 30% | 35% + 799 yen/kg | Free | ||||||||||||||||||||||||||||||
| - For "the Pooled Quota of other milk products″ | ||||||||||||||||||||||||||||||||
| 111 | -- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein | 12% | (12%) | 3% | 6% | 6% | KG | IQ IL PA SP FM FD |
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| 112 | -- Other | 21% | (21%) | 5.2% | 10.5% | 10.5% | 5.2% | KG | IQ IL PA SP FM FD |
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| 119 | - Other | 29.8% + 679 yen/kg | **2 | 29.8% + 679 yen/kg | KG | IQ IL PA SP FM FD |
||||||||||||||||||||||||||
| (2) Other | 35% + 1,363 yen/kg | Free | ||||||||||||||||||||||||||||||
| - Prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05 | ||||||||||||||||||||||||||||||||
| -- For the quantity (quota) stipulated by a Cabinet Order, on the basis of 18,977 ton for and in consideration of imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions | (25%) | |||||||||||||||||||||||||||||||
| 121 | --- The place of origin, New Zealand | 25% | 12.2% | KG | IQ IL PA SP FM FD |
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| 122 | --- Other | 25% | 12.2% | 12.3% | 12.3% | KG | IQ IL PA SP FM FD |
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| 123 | -- Other | 29.8% + 1,159 yen/kg | 29.8% + 1,159 yen/kg | KG | IQ IL PA SP FM FD |
|||||||||||||||||||||||||||
| - For "the Pooled Quota of other milk products″ | ||||||||||||||||||||||||||||||||
| 124 | -- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein | 12% | (12%) | 8.1% | 8.2% | 8.2% | KG | IQ IL PA SP FM FD |
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| 125 | -- Other | 21% | (21%) | 14.3% | 14.3% | 14.3% | KG | IQ IL PA SP FM FD |
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| 129 | - Other | 29.8% + 1,159 yen/kg | 29.8% + 1,159 yen/kg | KG | IQ IL PA SP FM FD |
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| 2 Other | ||||||||||||||||||||||||||||||||
| (1) Food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley | ||||||||||||||||||||||||||||||||
| A Containing more than 30% by weight of rice | (402 yen/kg) | |||||||||||||||||||||||||||||||
| 517 | - 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 | IQ IL PA SP FM FD |
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| 518 | - Other | 49 yen/kg | *(341 yen/kg) | 49 yen/kg | KG | IQ IL PA SP FM FD |
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| B Other | ||||||||||||||||||||||||||||||||
| (a) Containing more than 30% by weight of wheat including triticale | (100 yen/kg) | Free | ||||||||||||||||||||||||||||||
| 214 | - 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 | IQ IL PA SP FM FD |
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| 215 | - Other | 26.20 yen/kg | *(85 yen/kg) | 26.20 yen/kg | KG | IQ IL PA SP FM FD |
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| (b) Containing more than 30% by weight of barley | (75 yen/kg) | Free | ||||||||||||||||||||||||||||||
| 216 | - 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 | IQ IL PA SP FM FD |
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| 219 | - Other | 26.60 yen/kg | *(64 yen/kg) | 26.60 yen/kg | KG | IQ IL PA SP FM FD |
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| (2) Other | ||||||||||||||||||||||||||||||||
| A Sugar syrup, containing added flavouring or colouring matter | 35% or 27 yen/kg, whichever is the greater | |||||||||||||||||||||||||||||||
| 221 | - Of sugar centrifugal | 24.6% or 13.30 yen/kg, whichever is the greater | **(52.5% or 49.70 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 | IQ IL PA SP FM FD |
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| 229 | - Other | 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 | IQ IL PA SP FM FD |
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| 230 | B Chewing gum | 5% | (5%) | Free | Free | 5% | Free | Free | Free | Free | Free | Free | 5% | Free | KG | IQ IL PA SP FM FD |
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| 240 | C Konnyaku | 25% | 21.3% | Free | 21.3% | 18.1% | 18.1% | 18.1% | 21.3% | KG | IQ IL PA SP FM FD |
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| D Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume of higher than 0.5% vol | ||||||||||||||||||||||||||||||||
| 246 | (a) Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | 29.8% or 23 yen/kg, whichever is the greater | Free | Free | Free | Free | Free | Free | Free | 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% | Free | Free | Free | 3.7% or 2.88 yen/kg, whichever is the greater | 3.7% or 2.88 yen/kg, whichever is the greater | 9.3% or 7.19 yen/kg, whichever is the greater | 5.4% or 4.18 yen/kg, whichever is the greater | Free | Free | Free | 22.4% or 17.25 yen/kg, whichever is the greater | 22.4% or 17.25 yen/kg, whichever is the greater | 22.4% or 17.25 yen/kg, whichever is the greater | KG | IQ IL PA SP FM FD |
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| 247 | (b) Other | 12.8% | 11% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | IQ IL PA SP FM FD |
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| E Other | ||||||||||||||||||||||||||||||||
| (a) Containing added sugar | ||||||||||||||||||||||||||||||||
| イ Bases for beverage, containing Panax Ginseng or its extract | 28% | 20% | Free | |||||||||||||||||||||||||||||
| 252 | - Containing not less than 50% by weight of sucrose | ※1% | (28%) | (28%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (28%) | KG | IQ IL PA SP FM FD |
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| - Other | ||||||||||||||||||||||||||||||||
| 253 | -- Foods, the largest single ingredient of which is sugar by weight | (28%) | 28% | For the Pooled Quota Free Other than for the Pooled Quota 28% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | 28% | KG | IQ IL PA SP FM FD |
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| 259 | -- Other | 23.8% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 4.3% | Free | Free | Free | 15.1% | 15.1% | 15.1% | KG | IQ IL PA SP FM FD |
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| ロ Food supplement with a basis of vitamins | 12.5% | Free | ||||||||||||||||||||||||||||||
| - Those, the largest single ingredient of which is sugar by weight | ||||||||||||||||||||||||||||||||
| 261 | -- Containing lactose, milk protein or milkfat | (12.5%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.3% | Free | Free | Free | 8% | 8% | 8% | KG | IQ IL PA SP FM FD |
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| 262 | -- Other | (12.5%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.3% | Free | Free | Free | 8% | 8% | 8% | Free | KG | IQ IL PA SP FM FD |
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| 269 | - Other | (12.5%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.3% | Free | Free | Free | 8% | 8% | 8% | Free | KG | IQ IL PA SP FM FD |
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| ハ Other | ||||||||||||||||||||||||||||||||
| (ｲ) Less than 50% by weight of sucrose | 28% | Free | ||||||||||||||||||||||||||||||
| - Those, the largest single ingredient of which is sugar by weight | ||||||||||||||||||||||||||||||||
| 271 | -- Containing lactose, milk protein or milkfat | (28%) | 28% | For the Pooled Quota Free Other than for the Pooled Quota 28% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | 28% | KG | IQ IL PA SP FM FD |
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| 272 | -- Other | 25.5% | 25.5% | For the Pooled Quota Free Other than for the Pooled Quota 25.5% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | 25.5% | KG | IQ IL PA SP FM FD |
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| 279 | - Other | 23.8% | 23.8% | For the Pooled Quota Free Other than for the Pooled Quota 23.8% | 8.7% | 8.7% | 23.8% | KG | IQ IL PA SP FM FD |
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| (ﾛ) Other | ||||||||||||||||||||||||||||||||
| 281 | I Put up in containers for retail sale, not more than 500g each including container | (30%) | ※1% | (29.8%) | Free | Cooked with a basis of sugar (50% by weight or more), coconut milk and egg (14.9%) | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (29.8%) | KG | IQ IL PA SP FM FD |
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| 282 | II Containing not less than 85 % by weight of sucrose excluding those put up in containers for retail sale, not more than 500 g each including container, those certified by a certification procedure stipulated by a Cabinet Order as imported to be repacked in containers for retail sale, not more than 500 g including container after importation with no change in ingredients, or those exceeding 257yen/kg in value for customs duty | (90 yen/kg) | ※1.90yen/kg | (76.50 yen/kg) | Free | For the Pooled Quota Free Other than for the Pooled Quota ※1.90 yen/kg | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | KG | IQ IL PA SP FM FD |
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| III Other | (29.8%) | |||||||||||||||||||||||||||||||
| 284 | (I) Containing lactose, milk protein or milkfat | (35%) | ※22.3% | Free | (29.8%) | 10.8%〜※22.3% **3 | Put up in containers for retail sale, not more than 500 g each including container 10.8% For the Pooled Quota (Other) 22.2% | Put up in containers for retail sale, not more than 500 g each including container 10.8% Subject to Preferential Import Certificate (Other) 22.2% | (29.8%) | KG | ||||||||||||||||||||||
| (II) Other | (30%) | ※1% | Free | |||||||||||||||||||||||||||||
| 510 | - Those the largest single ingredient of which is sorbitol by weight except for sugar | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (29.8%) | KG | IQ IL PA SP FM FD |
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| 590 | - Other | (29.8%) | (29.8%) | For the Pooled Quota Free Other than for the Pooled Quota ※1% | For the Pooled Quota Free | Subject to Preferential Import Certificate Free | (29.8%) | KG | IQ IL PA SP FM FD |
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| (b) Other | ||||||||||||||||||||||||||||||||
| 291 | イ Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05 | 25% | 21.3% | Free | 21.3% | For the Pooled Quota 14.5% Other than for the Pooled Quota 21.3% | For the Pooled Quota 14.5% | 21.3% | KG | IQ IL PA SP FM FD |
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| ロ Bases for beverage, non-alcoholic | ||||||||||||||||||||||||||||||||
| 292 | (ｲ) Containing Panax ginseng or its extract | 12% | (12%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.2% | Free | Free | Free | 9% | 9% | Free | KG | IQ IL PA SP FM FD |
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| 293 | (ﾛ) Other | 22% | 10% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 1.8% | Free | Free | Free | 7.5% | Free | KG | IQ IL PA SP FM FD |
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| ハ Other | ||||||||||||||||||||||||||||||||
| 294 | (ｲ) Of products specified in heading 04.10 | 12% | 9% | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 6.8% | 6.8% | KG | IQ IL PA SP FM FD |
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| (ﾛ) Other | ||||||||||||||||||||||||||||||||
| I Food supplement with a basis of vitamins or hydrolyzed vegetable protein | 12.5% | (12.5%) | Free | |||||||||||||||||||||||||||||
| 295 | - Food supplement with a basis of vitamins | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 8% | 8% | 8% | Free | KG | IQ IL PA SP FM FD |
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| 296 | - hydrolyzed vegetable protein | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | 2.3% | Free | Free | Free | 9.4% | Free | KG | IQ IL PA SP FM FD |
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| II Other | ||||||||||||||||||||||||||||||||
| 301 | (I) Protein preservative of a kind used for manufacturing frozen minced fish, obtained from sorbitol and other materials stipulated by a Cabinet Order, which have been prepared by processes stipulated by a Cabinet Order | Free | (15%) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | IQ IL PA SP FM FD |
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| 299 | (II) Other | 25% | 15% | Free | 13.5% | 15% | 13.5% | 12% | 1.8% | 1.9% | 1.9% | 15% | 1.8% | KG | ||||||||||||||||||
| **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. |
| **2For the Pooled Quota (Made from cheese, wine and other ingredients such as spirits, salt, starch (maximum 3% by weight), spices, not less than 50% of which is cheese by weight, not less than 20% of which is alcoholic beverages by weight and put up in containers for retail sale by weight of 0.9kg or less each including container for retail sale) 21% |
| **3Put up in containers for retail sale, not more than 500 g each including container 10.8% |
| Other |
| −For the Pooled Quota 22.2% |
| −Other than for the Pooled Quota ※22.3% |