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
23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
2301.10	000	Flours, meals and pellets, of meat or meat offal; greaves	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			Free	Free	Free			MT	IL JK AN
2301.20		Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	Free
	010	- Flours, meals and pellets, of fish			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK AN
	090	- Other			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK AN
23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
2302.10	000	Of maize (corn)	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2302.30	000	Of wheat	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2302.40		Of other cereals	Free		(Free)
	010	- Of rice						Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
	090	- Other						Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2302.50	000	Of leguminous plants	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.03		Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
2303.10	000	Residues of starch manufacture and similar residues	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2303.20	000	Beet-pulp, bagasse and other waste of sugar manufacture	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2303.30	000	Brewing or distilling dregs and waste	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.04
2304.00	000	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.05
2305.00	000	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05
2306.10	000	Of cotton seeds	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.20	000	Of linseed	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.30	000	Of sunflower seeds	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
		Of rape or colza seeds :
2306.41	000	Of low erucic acid rape or colza seeds	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.49	000	Other	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.50	000	Of coconut or copra	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.60	000	Of palm nuts or kernels	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
2306.90		Other	Free
	010	- Of maize (corn) germ			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
	090	- Other			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.07
2307.00	000	Wine lees; argol	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT
23.08
2308.00	000	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	PL
23.09		Preparations of a kind used in animal feeding
2309.10		Dog or cat food, put up for retail sale
	010	1 Containing not less than 10% of lactose by weight	Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactose contained		Per each kilogram, 59.50 yen plus 6 yen for every 1% exceeding 10% by weight of lactose contained		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Per each kilogram, 10.82 yen plus 1.09 yen for every 1% exceeding 10% by weight of lactose contained	Free	Free	Free	Per each kilogram, 44.63 yen plus 4.50 yen for every 1% exceeding 10% by weight of lactose contained	Per each kilogram, 44.63 yen plus 4.50 yen for every 1% exceeding 10% by weight of lactose contained	Per each kilogram, 44.63 yen plus 4.50 yen for every 1% exceeding 10% by weight of lactose contained	Free		MT	IL JK PA PL AN
		2 Other
	091	(1)In airtight containers not more than 10kg each including container	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
		(2)Other
	092	A More than 70yen/kg in value for customs duty, excluding those containing 35% or more by weight of crude protein	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
		B Other
	093	(a)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
	099	(b)Other	60 yen/kg		36 yen/kg	18 yen/kg	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	27 yen/kg	27 yen/kg		Free		MT	IL JK PA PL AN
2309.90		Other
		1Preparations of a kind used in animal feeding, excluding those directly used as feed or fodder	5%		3%	Free
	110	- Vitamin preparations for feedstuffs						Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.3%	2.3%	2.3%	Free		KG	IL JK PA PL AN
	190	- Other						Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	2.3%	2.3%	2.3%	Free		KG	IL JK PA PL AN
		2 Other
		(1)Containing not less than 10% of lactose by weight
	211	A Intended for feeding calves suitable for white veal	#Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
	219	B Other	Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactose contained		Per each kilogram, 52.50 yen plus 5.30 yen for every 1% exceeding 10% by weight of lactose contained		Free	Free		Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Per each kilogram, 9.55 yen plus 0.96 yen for every 1% exceeding 10% by weight of lactose contained	Free	Free	Free	Per each kilogram, 39.38 yen plus 3.98 yen for every 1% exceeding 10% by weight of lactose contained	Per each kilogram, 39.38 yen plus 3.98 yen for every 1% exceeding 10% by weight of lactose contained		Free		MT	IL JK PA PL AN
		(2)Other
		A Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms, alfalfa green leaf protein concentrates or fish marine mammal solubles	Free
	292	- Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
	291	- Alfalfa green leaf protein concentrates and fish marine mammal solubles			(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
		B Other
	295	(a)In airtight containers not more than 10kg each including container	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
		(b)Other
	296	イ More than 70yen/kg in value for customs duty, put up in containers for retail sale but not in airtight containers, excluding those containing 35% or more by weight of crude protein	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
		ロ Other
		(ｲ)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order
	297	I For dogs, cats and other similar kind of ornamental animals and pet animals	Free		(Free)			Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free	Free			MT	IL JK PA PL AN
	298	II Other	15%		12.8%		Free								12.8%								Free	Free	Free	12.8%					MT	IL JK PA PL AN
	299	(ﾛ)Other	60 yen/kg		36 yen/kg		Free																Free	Free	Free						MT	IL JK PA PL AN

**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.