WORLD TRADE  
ORGANIZATION  WT/COMTD/N/2/Add.14
12 April 2007 
 (07-1467) 
Committee on Trade and Development 
 
 Original:   English 
 
 
GENERALIZED SYSTEM OF PREFERENCES 
 
Notification by Japan  
 
Addendum  
 
  The following communication, dated 4 April 2007, is being circulated at the request of the 
Delegation of Japan. 
 
_______________ 
 
  
I. INTRODUCTION 
1. This paper provides information on Japan's enha nced duty-free and quota-free (DFQF) market 
access to the Least-Developed Coun tries (LDCs) implemented on 1 April  2007 by expanding the 
coverage of products under th e Generalized System of Preference (GSP) for LDCs.  
II. BACKGROUND 
2. Prior to the 6
th WTO Ministerial Conference in Hong Kong, Japan launched a comprehensive 
"Development Initiative for Trade" and expressed its  commitment to provide DFQF market access for 
essentially all products originating from all LDCs along with a package of extensive development 
assistance.  Japan is fully committed to implemen ting this initiative and to complying with the 
decision adopted in the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC) on expanding DFQF 
treatment for the LDCs. 
III. IMPLEMENTATION PROCESS 
3. The implementation process generally followe d the procedures described in Japan's 
communication WT/COMTD/W/150 of 12 June 2006, including opportunities provided for LDCs to 
express their interests and needs regarding Jap an’s DFQF through diplomatic channels.  
4. The Council on Customs, Tariff, Foreign Excha nge and other Transactions, an advisory body 
to the Minister for Finance, submitted a recommendation on the revision of customs duties for the 
Fiscal Year1 2007 including the enhanced DFQF treatme nt to LDCs on 14 December 2006.  Based on 
the recommendation, a draft proposal to amend the Cust oms Tariff Law and other relevant legislations 
was prepared and submitted by the cabinet to the Di et (the Japanese Parliament) on 6 February 2007.  
                                                      
1 The Japanese Fiscal Year starts on 1 April and ends on 31 March the next year. WT/COMTD/N/2/Add.14 
Page 2 
 
 
  5. The relevant Committees of the Diet thoroug hly deliberated the draft legislation, and 
thereafter the Diet approved the amendment of the le gislations.  The amended legislations came into 
effect on 1 April 2007. 
IV. DETAILS OF THE MEASURE 
6. As a result of the expansion, 1,101 products (see  Annex) have been added to the list of items 
for the DFQF to LDCs (from 7,758 to 8,859 tariff li nes).  The coverage has increased significantly 
from 86 per cent to 98 per cent, defined at the tari ff line level, which exceeds the target agreed in the 
Hong Kong Ministerial Declaration to be achieved by 2008 or no later than the start of the 
implementation period of the Doha Development Age nda.  In terms of the import value, the coverage 
of the DFQF to LDCs is well over 99 per cent. 
V. CONCLUSION 
7. Japan believes that enhanced DFQF to LDCs , along with extensive development assistance, is 
one of the most important measures to facilitate th e integration of LDCs into the multilateral trading 
system.  Japan hopes that other WTO Members, including developing country Members declaring themselves in a position to do so, will take similar initiatives to swiftly implement measures to fulfil 
the commitments expressed in the Hong Kong Ministerial Declaration.  
   WT/COMTD/N/2/Add.14
 Page 3ANNEX 
 
List of additional products  
(1,101 products based on Japan's tariff lines)  
 
 
HS Description MFN rate 
010110122 Other pure-bred breeding horses 3,400,000 yen per each 
010190122 Other horses other than Pure-bred breeding horses 3,400,000 yen per each 
010290092 Bovine animals, other than Pure -bred breeding bovine animals, weighing no t more than 300 kg 38,250 yen per each 
010290099 Bovine animals, othe r than Pure-bred breeding bovine animals, weighing mo re than 300 kg 63,750 yen per each 
010391000 Swine other than Pure-bred breeding swine, weighing less than 50 kg 8.5% 
010392011 Swine other than Pure -bred breeding swine, weighing 50kg or  more, per each, not more than the limited value of live pig on whic h 
specific duty is levied, in value for customs duty. Note: The limited value is referred to corresponding subheading provisions in 
Annexes 1-3 or 1-8 of the Temporary Tari ff Measures Law. 19,508 yen per each 
010392012 Swine other than Pure -bred breeding swine, weighing 50kg or  more, per each, not more than the limited value of live pig on whic h 
specific duty is levied and not more than the gate price of live pig, in value for customs duty. Note: The limited value is ref erred to 
corresponding subheading provisions in Annexes 1-3 or 1-8 of the Temporary Tariff Measures Law. Per each, the difference 
between the standard 
import price of live 
swine and the value for 
customs duty 
010392020 Swine other than Pure-bred breeding swine, weighing 50kg or more, per each, more than the gate price of live pig, in value for 
customs duty 8.5% 
020110000 Carcasses and half-carcasses of  bovine animals, fresh or chilled 38.5% 
020120000 Meat of bovine animals, cuts with bone in, excluding carcasses, half-car casses, fresh or chilled 38.5% 
020130010 Loin of bovine animals, boneless, fresh or chilled 38.5% 
020130020 Chuck, Clod and Round of bovine  animals, boneless, fresh or chilled 38.5% 
020130030 Brisket and plate of bovine animals, boneless, fresh or chilled 38.5% 
020130090 Other meat of bovine animals, boneless, fresh or chilled 38.5% 
020210000 Carcasses and half-carcasses of bovine animals, frozen 38.5% 
020220000 Meat of bovine animals, frozen 38.5% 
020230010 Loin of bovine animals, boneless, frozen 38.5% 
020230020 Chuck, Clod and Round, of bovine animals, boneless frozen 38.5% 
020230030 Brisket and plate of bovine animals, boneless, frozen 38.5% 
020230090 Other meat of bovine animals, boneless, frozen 38.5% 
020311020 Carcasses and half-carcasses of swine, excluding wild boars, each kilogram, in value for customs duty, not more than the upper limit 
price for the specific duty applied on pig carcasses, fresh or chilled 361 yen/kg 
020311030 Carcasses and half-carcasses of swine, excludi ng wild boars, each kilogram, in value fo r customs duty,  more than the upper lim it 
price for the specific duty applied on pig carcasses, but not more than the gate price of pig carcass, fresh or chilled Per each kilogram, the 
difference between the 
standard import price 
of pig carcass and the 
value for customs duty  
  WT/COMTD/N/2/Add.14 
Page 4 HS Description MFN rate 
020311040 Carcasses and half-carcasses of swine, excluding wild boars, each k ilogram, more than the gate price of pig carcass, in value f or 
customs duty, fresh or chilled 4.3% 
020312021 Meat of swine (excluding wild boars), hams, shoulders and cuts thereof, with bone in, each kilogram, in value for customs duty,  more 
than the upper limit prices for the specific duty applied on partia l pig, but not more than the gate prices of partial pig, fre sh or chilled Per each kilogram, the 
difference between the 
standard import price 
of partial pig and the 
value for customs duty 
020312022 Meat of swine (excluding wild boars), hams, shoulders and cuts thereof, with bone in, each kilogram, more than the gate price o f pig 
carcass, in value for customs duty, fresh or chilled 4.3% 
020312023 Meat of swine (excluding wild boars), hams, shoulders and cuts thereof, with bone in, each kilogram, in value for customs duty,  more 
than the upper limit prices for the specific du ty applied on partial pig, fresh or chilled 482 yen/kg 
020319021 Meat of swine (excluding wild boars), bonel ess, each kilogram, in value for customs dut y, not more than the upper limit prices for the 
specific duty applied on partial pig, but not more than  the gate prices of partial pig, fresh or chilled Per each kilogram, the 
difference between the 
standard import price 
of partial pork and the 
value for customs duty 
020319022 Meat of swine (excluding wild boars), boneless, each kilogram, more than the gate price of pig carcass, in value for customs du ty, 
fresh or chilled 4.3% 
020319023 Meat of swine (excluding wild boars), bonel ess, each kilogram, in value for customs dut y, not more than the upper limit prices for the 
specific duty applied on partial pig, fresh or chilled 482 yen/kg 
020321020 Carcasses and half-carcasses of swine, each kilogram, in value fo r customs duty, not more than the upper limit prices for the s pecific 
duty applied on pig carcass, frozen 361 yen/kg 
020321030 Carcasses and half-carcasses of swine, each kilogram, in value for customs duty, more than the upper limit prices for the speci fic duty 
applied on pig carcass, but not more than the gate prices of pig carcass, frozen Per each kilogram, the 
difference between the 
standard import price 
of pig carcass and the 
value for customs duty 
020321040 Carcasses and half-carcasses of swine, each kilogram, in value for customs duty, more than the upper limit prices for the speci fic duty 
applied on pig carcasses, frozen 4.3% 
020322021 Meat of swine (excluding wild boars), hams, shoulders and cuts thereof, with bone in, each kilogram, in value for customs duty,  more 
than the upper limit prices for the specific duty applied on partia l pig, but not more than the gate prices of partial pig, fro zen Per each kilogram, the 
difference between the 
standard import price 
of partial pig and the 
value for customs duty 
020322022 Meat of swine (excluding wild boars), each kilogram, more than the gate price of partial pig, in value for customs du ty, frozen 4.3% 
020322023 Meat of swine (excluding wild boars), each kilogram, in value for custom s duty, not more than the upp er limit prices for the sp ecific 
duty applied on partial pig, frozen 482 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 5HS Description MFN rate 
020329021 Other meat of swine (excluding wild boar s), each kilogram, in value for customs duty, more than the upper limit prices for the specific 
duty applied on partial pig, but not more than  the gate prices of partial pig, frozen Per each kilogram, the 
difference between the 
standard import price 
of partial pig and the 
value for customs duty 
020329022 Other meat of swine (excluding w ild boars), each kilogram, more  than the gate price of pa rtial pig, in value for cust oms duty, frozen 4.3% 
020329023 Other meat of swine (excluding wild boars),  each kilogram, in value for customs duty, not more than the upper limit prices for the 
specific duty applied on partial pig, frozen 482 yen/kg 
020610011 Edible offal of bovine animals, tongues, fresh or chilled 12.8% 
020610019 Edible offal of bovine animals, internal organs, other than tongues, fresh or chilled 12.8% 
020610020 Edible offal of bovine animals, cheek meat and head meat, fresh or chilled 50% 
020610090 Edible offal of bovine animals, excluding internal organs, tongues, cheek meat and head meat, fresh or chilled 21.3% 
020621000 Edible offal of bovine animals, tongues, frozen 12.8% 
020622000 Edible offal of bovine animals, livers, frozen 12.8% 
020629010 Edible offal of bovine animals, internal organs, excluding livers, frozen 12.8% 
020629020 Edible offal of bovine animals,  cheek meat and head meat, frozen 50% 
020629090 Edible offal of bovine animals, excluding tongues internal organs, cheek meat and head meat, frozen 21.3% 
020630092 Edible offal of swine, excluding wild boars and internal organs , each kilogram, in value for customs duty, more than the upper limit 
prices for the specific duty applied on partial pig, but not mo re than the gate prices of partial pig, fresh or chilled Per each kilogram, the 
difference between the 
standard import price 
of partial pig and the 
value for customs duty 
020630093 Edible offal of swine, excluding wild boars and internal organs , each kilogram, in value for customs duty, not more than the up per 
limit prices for the specific duty app lied on partial pig, fresh or chilled 482 yen/kg 
020630099 Edible offal of swine, excluding wild boars and internal organs, each kilogram, more than the gate price of partial pig, in val ue for 
customs duty, fresh or chilled 4.3% 
020649092 Edible offal of swine, excluding wild boars and internal organs , each kilogram, in value for customs duty, more than the upper limit 
prices for the specific duty applied on partial pig, but not more than the gate prices of partial pig, frozen Per each kilogram, the 
difference between the 
standard import price 
of partial pig and the 
value for customs duty 
020649093 Edible offal of swine, excluding wild boars and internal organs , each kilogram, in value for customs duty, not more than the up per 
limit prices for the specific duty applied on partial pig, frozen 482 yen/kg 
020649099 Edible offal of swine, excluding wild boars and internal organs, each kilogram, more than the gate price of partial pig, in val ue for 
customs duty, frozen 4.3% 
020711000 Meat of fowls of the species Gallus domestics, not cut in pieces, fresh or chilled 11.9% 
020712000 Meat of fowls of the species Gallus domestics, not cut in pieces, frozen 11.9% 
020713100 Fowls of the species Gallus domestics, legs with bone in, fresh or chilled 8.5% 
020713200 Meat and edible offal of fowls of the species Gallus do mestics, cut in pieces, excluding legs with bone in, fresh or chilled 11.9% 
020714210 Fowls of the species Gallus domestics, legs with bone in, frozen 8.5% 
020714220 Meat and edible offal of fowls of the species  Gallus domestics, cut in pi eces, n.e.s. frozen 11.9%  
  WT/COMTD/N/2/Add.14 
Page 6 HS Description MFN rate 
021011010 Hams, shoulders and cuts thereof, with bone of swine, those of the price per kilogram is not more than the gate prices of proce ssed 
meat of swine, in value for customs duty, salted, in brine, dried or smoked Per each kilogram, the 
difference between the 
value obtained by 
multiplying the 
standard import price 
of processed pig by 1.5 
and the value obtained 
by multiplying the 
value for customs duty 
by 0.6 
021011020 Hams, shoulders and cuts thereof, with bone of swine, those of th e price per kilogram is more than  the gate prices of processed  meat 
of swine, in value for customs duty, salted, in brine, dried or smoked 8.5% 
021012010 Meat of swine, bellies (streaky) and cuts th ereof, those of the price per kilogram is not more than the gate prices of processe d meat of 
swine, in value for customs duty, salted, in brine, dried or smoked Per each kilogram, the 
difference between the 
value obtained by 
multiplying the 
standard import price 
of processed pig by 1.5 
and the value obtained 
by multiplying the 
value for customs duty 
by 0.6 
021012020 Meat of swine, bellies (streaky) and cuts th ereof, those of the price per kilogram is more than the gate prices of processed me at of 
swine, in value for customs duty, salted, in brine, dried or smoked 8.5% 
021019010 Other Meat of swine, those of the price per kilogram is not more than the gate prices of processe d meat of swine, in value for customs 
duty, salted, in brine, dried or smoked Per each kilogram, the 
difference between the 
value obtained by 
multiplying the 
standard import price 
of processed pig by 1.5 
and the value obtained 
by multiplying the 
value for customs duty 
by 0.6 
021019020 Other Meat of swine, those of the price per kilogram is more than the gate prices of processed meat of swine, in value for cust oms 
duty, salted, in brine, dried or smoked 8.5% 
021020000 Meat of bovine animals, salted, in brine, dried or smoked 161.50 yen/kg 
021091000 Meat and edible meat offal of primates, salted, in brine, dried or smoked, and edible flours and meals of meat or mea t offal 4.2% 
021092000 Meat and edible meat offal of whales, dol phins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals 
of the order Sirenia), salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal 4.2%  
   WT/COMTD/N/2/Add.14
 Page 7HS Description MFN rate 
021093000 Meat and edible meat offal of reptiles (including snakes and tu rtles), salted, in brine, dried or smoked, and edible flours and  meals of 
meat or meat offal 4.2% 
021099011 Edible flours and meals of meat or meat of fal of swine, those of the price per kilogram  is not more than the gate prices of pro cessed 
meat of swine, in value for customs duty, salted, in brine, dried or smoked Per each kilogram, the 
difference between the 
value obtained by 
multiplying the 
standard import price 
of processed pig by 1.5 
and the value obtained 
by multiplying the 
value for customs duty 
by 0.6 
021099019 Edible flours and meals of meat or meat offa l of swine, those of the pric e per kilogram is more than the gate prices of process ed meat 
of swine, in value for customs duty, salted, in brine, dried or smoked 8.5% 
021099020 Edible flours and meals of meat or meat offal of bovine animals 161.50 yen/kg 
021099090 Meat and edible meat offal, salted, in brin e, dried or smoked, and edible flours and me als of meat or meat offal (other than pr imates, 
whales, dolphins and porpoises (ma mmals of the order Cetacea); of manatees and d ugongs (mammals of the order Sirenia), reptiles , 
swine and bovine animals) 4.2% 
030110010 Carp and gold-fish, for ornamental fish, live 3.5% 
030192200 Eels (Anguilla spp.), excluding Fry for fish culture, live 3.5% 
030193200 Carp, excluding Fry for fish culture, live 3.5% 
030194900 Bluefin tunas (Thunnus thynnus), excluding fry for fish culture, live 3.5% 
030195900 Southern bluefin tunas (Thunnus macco yii), excluding fry for fish culture, live 3.5% 
030199290 Other fish, excluding Fry for fish culture, other than those of subheading 0301.91, 0301.92 0301.93 or subdivision No. 0301.99- 210, 
live 3.5% 
030211000 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki , Oncorhynchus aguabonita, Onco rhynchus gilae, Oncorhynchus 
apache and Oncorhynchus chrysogaster ) (excluding fish fi llets, other fish meat, livers and roes), fresh or chilled 3.5% 
030212011 Red salmon (Oncorhynchus nerka) (excluding fish, fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030212012 Silver salmon (Oncorhynchus kisutch) (excluding fish fillets, other fish meat, livers and roes), fresh or chilled 3.5 % 
030212019 Pacific salmon, other than red salmon and silver salmon (Oncorhync hus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus masou and Oncorhynchus rhodurus.) (excluding fi sh fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030212020 Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho) (e xcluding fish fillet, other fish meat, livers and roes), fresh or 
chilled 3.5% 
030219000 Other Salmonidae, (excluding fish fillet, othe r fish meat, livers and roes), fresh or chilled 3.5% 
030221000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hi ppoglossus stenolepis), (excluding fish fillet, other fish meat, 
livers and roes), fresh or chilled 3.5% 
030222000 Plaice (Pleuronectes platessa), (excluding fish fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030223000 Sole (Solea spp.), (excluding fish fillet, ot her fish meat, livers and roes), fresh or chilled 3.5% 
030229000 Other Flat fish, (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030231000 Albacore or longfinned tunas (Thunnus alalunga), (exc luding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030232000 Yellowfin tunas (Thunnus albacares), (excluding fi sh fillet, other fish meat, liver s and roes), fresh or chilled 3.5%   
  WT/COMTD/N/2/Add.14 
Page 8 HS Description MFN rate 
030233000 Skipjack or stripe-bellied bonito, (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030234000 Bigeye tunas (Thunnus obesus), (excluding fish fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030235000 Bluefin tunas (Thunnus thynnus), (excluding fish fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030236000 Southern bluefin tunas (Thunnus maccoyii), (excluding fish fillet, ot her fish meat, livers an d roes), fresh or chille d 3.5% 
030239000 Other tunas (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030261090 Other Sardines (excluding fish fillet, ot her fish meat, livers and roes) fresh or chilled 3.5% 
030266000 Eels (Anguilla spp.) (excluding fish fillet, ot her fish meat, livers and roes), fresh or chilled 3.5% 
030267000 Swordfish (Xiphias gladius) (excluding fish fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030268000 Toothfish (Dissostichus spp.) (excluding fish fille t, other fish meat, livers and roes), fresh or chilled 3.5% 
030269021 Sea breams (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 2% 
030269029 Barracouta and king-clip (excluding fish fillet,  other fish meat, livers and roes), fresh or chilled 2% 
030269091 Marlin (excluding swordfish), (e xcluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030269092 Spanish mackerel (excluding fish fillet, ot her fish meat, livers and roes), fresh or chilled 3.5% 
030269093 Hairtails (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030269094 Fugu (excluding fish fillet, other fish  meat, livers and roes), fresh or chilled 3.5% 
030269099 Other fish, (excluding fish fillet, other fish meat, livers and roes), fresh or chilled 3.5% 
030270090 Livers and roes of fish (excluding  of Nishin and Tara), fresh or chilled 3.5% 
030311000 Red salmon (Oncorhynchus nerka) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030319010 Silver salmon (Oncorhynchus kisutch) (excluding fi sh fillet, other fish meat, livers and roes), frozen 3.5% 
030319090 Pacific salmon other than red salmon and silver salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus masou and Oncorhynchus rhodurus) (excluding fi sh fillet, other fish meat, livers and roes), frozen 3.5% 
030321000 Trout (Salmo trutta, Oncorhynchus myki ss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus apache and 
Oncorhynchus chrysogaster ) (excluding fish f illet, other fish meat, livers and roes), frozen 3.5% 
030322000 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (excluding fish fillet, other fish meat, livers and roe s), frozen 3.5% 
030329000 Other salmonidae (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030331000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hi ppoglossus stenolepis) (excluding fish fillet, other fish m eat, 
livers and roes), frozen 3.5% 
030332000 Plaice (Pleuronectes platessa) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030333000 Sole (Solea spp.) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030339000 Other Flat fish (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030341000 Albacore or longfinned tunas (Thunnus alalunga) (exclu ding fish fillet, other fish meat, livers and roes), frozen 3.5 % 
030342000 Yellowfin tuna s (Thunnus albacares) (excluding fi sh fillet, other fish meat, livers and roes), frozen 3.5% 
030343000 Skipjack or stripe-bellied bonito (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030344000 Bigeye tunas (Thunnus obesus) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030345000 Bluefin tunas (Thunnus thynnus) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030346000 Southern bluefin tunas (Thunnus maccoyii) (excluding fish fillet, ot her fish meat, livers an d roes), frozen 3.5% 
030349000 Other tunas (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030361000 Swordfish (Xiphias gladius) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030362000 Toothfish (Dissostichus spp.) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030371090 Other sardines (excluding fish fillet, other fish meat, livers and roes), frozen 3.5%  
   WT/COMTD/N/2/Add.14
 Page 9HS Description MFN rate 
030375000 Dogfish and other sharks (excluding fish f illet, other fish meat, livers and roes), frozen 2.5% 
030376000 Eels (Anguilla spp.) (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030377000 Sea bass (Dicentrarchus labrax, Di centrarchus punctatus) (excluding fish f illet, other fish meat, livers and roes), f rozen 3.5% 
030379031 Sea breams (excluding fish fillet, ot her fish meat, livers an d roes), frozen 2% 
030379039 Barracouta and king-clip (excluding fish f illet, other fish meat, livers and roes), frozen 2% 
030379040 Shishamo (excluding fish fillet, ot her fish meat, livers and roes), frozen 2.8% 
030379091 Marlin (excluding swordfish), (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030379092 Spanish mackerel (excluding fish fillet,  other fish meat, livers and roes), frozen 3.5% 
030379093 Hairtails (excluding fish fillet, ot her fish meat, livers and roes), frozen 3.5% 
030379095 Fugu (excluding fish fillet, other fish meat, livers and roes), frozen 3.5% 
030379096 Menuke (Sebastes spp.) (excluding fish fille t, other fish meat, livers and roes), frozen 3.5% 
030379097 Sable fish (excluding fish fillet, ot her fish meat, livers and roes), frozen 3.5% 
030379099 Other fish (excluding fish fillet, ot her fish meat, livers and roes), frozen 3.5% 
030379103 Alfonsino (excluding fish fillet, ot her fish meat, livers and roes), frozen 3.5% 
030379104 Sweetfish (excluding fish fillet, ot her fish meat, livers and roes), frozen 3.5% 
030380010 Hard roes of Nishin (Clupea spp.), frozen 4% 
030380090 Livers and roes of fish (excluding of Nishin and Tara), frozen 3.5% 
030411000 Fillets of Swordfish (X iphias gladius), fresh or chilled 3.5% 
030412000 Fillets of Toothfish (Dis sostichus spp.), fresh or chilled 3.5% 
030419191 Fillets of Bluefin tunas, fresh or chilled 3.5% 
030419192 Fillets of Southern bluefin tunas, fresh or chilled 3.5% 
030419199 Fish fillets of other fish, fresh or chilled 3.5% 
030419991 Fish meat of Bluefin tunas, excluding fillets, fresh or chilled 3.5% 
030419992 Fish meat of Southern bluefin t unas, excluding fillets, fresh or chilled 3.5% 
030419999 Other fish meat, excluding fillets, fresh or chilled 3.5% 
030421000 Fillets of Swordfis h (Xiphias gladius), frozen 3.5% 
030422000 Fillets of Toothfis h (Dissostichus spp.), frozen 3.5% 
030429910 Fillets of Tunas (excluding Bluefin tunas and Southern bluefin tunas), frozen 3.5% 
030429920 Fillets of Bluefin tunas, frozen 3.5% 
030429930 Fillets of Marlin (excluding swordfish), frozen 3.5% 
030429940 Fillets of Southern bluefin tunas, frozen 3.5% 
030491000 Fish meat of Swordfish (Xiphias gladius), excluding fillets, frozen 3.5% 
030492000 Fish meat of Toothfish (Dissostichus spp.) , excluding fillets, frozen 3.5% 
030499910 Fish meat of Barracouta (Sphyraenidae and Gempylid ae), king-clip and sea breams, excluding fillets, frozen 2% 
030499920 Meat of Dogfish and other sharks, excluding fillets, frozen 2.5% 
030499930 Fish meat of Shishamo, excluding fillets, frozen 2.8% 
030499991 Fish meat of Bluefin tunas, excluding fillets, frozen 3.5% 
030499992 Fish meat of Fugu, excluding fillets, frozen 3.5% 
030499993 Itoyori, Minced meat, frozen 3.5% 
030499994 Fish meat of Southern bluefin tunas, excluding fillets, frozen 3.5%  
  WT/COMTD/N/2/Add.14 
Page 10 HS Description MFN rate 
030499999 Fish meat of other fish, excluding fillets, frozen 3.5% 
030520010 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles, dried, smoked, salted or in brine 8.4% 
030520030 Hard roes of Salmonidae, dried, smoked, salted or in brine 3.5% 
030520040 Nishin roes on the tangles, dried, smoked, salted or in brine 10% 
030530010 Fillets of Salmonidae, dried, salted or in brine, but not smoked 8.4% 
030530090 Fillets of other fish dried, smoked, salted or in brine 10.5% 
030541000 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus rhodurus.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), 
including fillets, smoked 10.5% 
030559010 Salmonidae, dried, excluding smoked 8.4% 
030559090 Other fish, dried, excluding smoked 10.5% 
030569010 Salmonidae, salted but not dried or smoked and fish in brine 8.4% 
030614010 King crabs (Paralithodes spp.), frozen 4% 
030614020 Snow crabs (Chi onoecetes spp.), frozen 4% 
030614030 Swimming crabs (Portunus spp.), frozen 4% 
030614040 Horsehair crab, frozen 4% 
030614090 Crab s, other than King crabs (P aralithodes spp.), Snow crab s (Chionoecetes spp.), Swimmi ng crabs (Portunus spp.), fro zen 4% 
030619010 Ebi, including flours, meals and pellets of Ebi, fit for human consumption, frozen 2% 
030619090 Other crustaceans, flours, meals and pellets of crustaceans, ot her than Ebi, fit for human consumption, frozen 7% 
030624110 King crabs (Paralithodes  spp.), live, fresh or chilled 4% 
030624121 Red snow crabs (Chionoecetes  spp.), live, fr esh or chilled 4% 
030624129 Other snow crabs (Chionoecet es spp.), live, fresh or chilled 4% 
030624130 Swimming crabs (Portunu s spp.), live, fresh or chilled 4% 
030624140 Horsehair crab, live, fresh or chilled 4% 
030624150 Mitten crabs, live, fresh or chilled 4% 
030624190 Other crabs, other than king crabs, live, fresh or chilled 4% 
030624200 Crabs, dried, salted or in brine 10% 
030629110 Ebi, live, fresh or chilled 2% 
030629190 Other crustaceans, live, fresh or chilled 7% 
030629290 Other crustaceans; flours, meals and pellets of crustaceans, ot her than Ebi, fit for human consumption, dried, salted  or in brine 10% 
030710100 Oysters, live, fresh, chilled or frozen 7% 
030710200 Oysters, dried, salted or in brine 10.5% 
030731000 Mussels (Mytilus spp., Perna spp.), live, fresh or chilled 7% 
030739100 Mussels (Mytilus spp., Perna spp.), frozen 7% 
030739200 Mussels (Mytilus spp., Perna spp.), dried, salted or in brine 10% 
030741010 Mongo ika, live, fresh or chilled 3.5% 
030749110 Mongo ika, frozen 3.5% 
030791310 Mongo ika, live, fresh or chilled 3.5% 
030791410 Hard clam, live, fresh or chilled 3.5% 
030791450 Abalone, live, fresh or chilled 7%  
   WT/COMTD/N/2/Add.14
 Page 11HS Description MFN rate 
030791460 Baby clam, live, fresh or chilled 7% 
030791470 Fresh water clam, live, fresh or chilled 7% 
030791499 Other aquatic invertebrates, fresh or chilled 7% 
030799121 Mongo ika, including flours, meals and pellets of mongo ika, fit for human consumption, frozen 3.5% 
030799139 Sea cucumbers, including flours, meals and pellets of sea cucumbers, fit for human consumption, frozen 7% 
030799141 Hard clam, including flours, meals and pellets of hard clam, fit for human consumption, frozen 3.5% 
030799142 Abalone, including flours, meals and pellets of abalone, fit for human consumption, frozen 7% 
030799143 Baby clam, including flours, meals and pellets of baby clam, fit for human consumption, frozen 7% 
030799144 Fresh water clam, including flours, meals and pellets of fresh water clam, fit for human consumption frozen 7% 
030799239 Sea cucumbers, including flours, meals and pellets of se a cucumbers, fit for human consumption, dried, salted or in b rine 7% 
040110110 Milk and cream, not concentrated nor cont aining added sugar or sweetenin g matter, of a fat content,  by weight, not exceeding 1% , 
sterilized, frozen or preserved, for "the Pooled Quota of other milk products" 25% 
040110190 Milk and cream, not concentrated nor cont aining added sugar or sweetenin g matter, of a fat content,  by weight, not exceeding 1% , 
sterilized, frozen or preserved, n.e.s. 21.3%+54 yen/kg 
040110200 Milk and cram, not concentrated nor containing added sugar or sweetening matter, of a fat content, by weight, not exceeding 1%,  not 
sterilized, frozen or preserved 21.3% 
040120110 Milk and cream, not concentrated nor containing added sugar or  sweetening matter, of a fat cont ent, by weight, exceeding 1% but  not 
exceeding 6%, sterilized, frozen or  preserved, for "the Pooled Quota of other milk products" 25% 
040120190 Milk and cream, not concentrated nor containing added sugar or  sweetening matter, of a fat cont ent, by weight, exceeding 1% but  not 
exceeding 6%, sterilized, frozen  or preserved, n.e.s. 21.3%+114 yen/kg 
040120200 Milk and cream, not concentrated nor containing added sugar or  sweetening matter, of a fat cont ent, by weight, exceeding 1% but  not 
exceeding 6%, not sterilized, frozen or preserved 21.3% 
040130111 Milk (sterilized, frozen or pres erved) and other cream of a fat content, by weig ht, of 13% or more (other than sterilized, froz en or 
preserved), not concentrated nor containing added sugar or sweetening matter, of a fat content, by weight not exceeding 45%, fo r "the 
Pooled Quota of other milk products" 25% 
040130119 Milk (sterilized, frozen or preserved) and other cream of a fat content, by weight, of l3% or more (other than sterilized, froz en or 
preserved), not concentrated nor containing added sugar or sweetening matter, of a fat content, by weight not exceeding 45%, n. e.s. 21.3%+635 yen/kg 
040130121 Milk (sterilized, frozen or preserved) and other cream of a fat content, by weight, of l3% or more (other than sterilized, froz en or 
preserved), not concentrated nor containing added sugar or sweetening matter, of a fat content, by weight exceeding 45%, for "t he 
Pooled Quota of other milk products" 25% 
040130129 Milk (sterilized, frozen or preserved) and other cream of a fat content, by weight, of l3% or more (other than sterilized, froz en or 
preserved), not concentrated  nor containing added sugar or sweetening matter, of a fat content, by weight exceeding 45%, n.e.s.  21.3%+1,199 yen/kg 
040130200 Milk (not sterilized, frozen or preserved) and other cream of a fat content, by weight, of not 13% or more (other than steriliz ed, frozen 
or preserved), not concentrated nor containing added sugar or sweetening matter, of a fat content, by weight exceeding 6% 21.3%  
040210110 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding l.5%, containing added sug ar, 
imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph l of  Article 
l3 of the Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the Minister of Agriculture, 
Forestry and Fisheries by means stip ulated by the Paragraph 2 thereof 35% 
040210121 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, containing added sug ar, for 
"the Pooled Quota of skimmed milk powder other than for school lunch etc." 35%  
  WT/COMTD/N/2/Add.14 
Page 12 HS Description MFN rate 
040210129 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, containing added sug ar, 
n.e.s. 29.8%+92 yen/kg 
040210211 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, for school lunch etc., for "the Pooled Quota of skimmed milk powder for school lunch etc. " Free 
040210212 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, for school lunch etc., n.e.s. 92 yen/kg 
040210216 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, for feeding purposes, for "the Polled Quota of skimmed milk powder other than for school lunch etc." Free 
040210217 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, for feeding purposes, n.e.s. 92 yen/kg 
040210221 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, imported by the Agriculture and Live stock Industries Corporation to the extent of the quantity stipu1ated by the Paragra ph 1 of 
Article 13 of the Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the Minister of 
Agriculture, Forestry and Fish eries by means stipulated by  the Paragraph 2 thereof 25% 
040210222 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, for "the Pooled Quota of skimmed milk powder other than for school lunch etc." 25% 
040210229 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%, not containing added  
sugar, n.e.s. 21.3%+92 yen/kg 
040221111 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 5% but not exceeding 30%, not 
containing added sugar or other sweetening matter, imported by the Agriculture and Livestock Industries Corporation to the exte nt of 
the quantity stipulated by the Paragraph 1 of Article 13 of th e Manufacturing Milk Producer Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 30 % 
040221119 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 5% but not exceeding 30%, not 
containing added sugar or other sweetening matter, n.e.s. 25.5%+123 yen/kg 
040221121 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 30%, not containing added suga r or 
other sweetening matter, imported by the Agriculture and Livestoc k Industries Corporation to the extent of the quantity stipula ted by 
the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 30% 
040221129 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 30%, not containing added suga r or 
other sweetening matter, n.e.s. 25.5%+189 yen/kg 
040221211 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, for "the Pooled Quota of skimmed milk powder other than for school lunch etc." Free 
040221212 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, n.e.s. 99 yen/kg 
040221216 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, for feeding purposes, for "the Pooled Quota of skimmed milk powder other than for school lunch etc. " Free 
040221217 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, for feeding purposes, n.e.s. 99 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 13HS Description MFN rate 
040221221 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, excluding for school lunch etc. and for feeding purposes, imported by the Agriculture and Livestock  
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof 25% 
040221222 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, excluding for school lunch etc, and for feeding purposes, for "the Pooled Quota of skimmed milk pow der 
other than for school lunch etc." 25% 
040221229 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by weig ht, not exceeding 5%, not  containing added s ugar 
or other sweetening matter, excluding for school lunch etc. and for feeding purposes, n.e.s. 21.3%+99 yen/kg 
040229111 Milk and cream, in powd er, granules or other solid forms, of a fat cont ent, by weight, exceeding 5% but not exceeding 30%, 
containing added sugar or other sweetening matter, imported by the Agriculture and Livestock Industries Corporation to the exte nt of 
the quantity stipulated by the Paragraph 1 of Article 13 of th e Manufacturing Milk Producer Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 30 % 
040229119 Milk and cream, in powd er, granules or other solid forms, of a fat cont ent, by weight, exceeding 5% but not exceeding 30%, 
containing added sugar or other sweetening matter, n.e.s. 25.5%+123 yen/kg 
040229121 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by we ight, exceeding 30%, cont aining added sugar or  other 
sweetening matter, imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by  the 
Paragraph 1 of Article 13 of the Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fisheries by  means stipulated by th e Paragraph 2 thereof 30% 
040229129 Milk and cream, in powder, granules or ot her solid forms, of a fat content, by we ight, exceeding 30%, cont aining added sugar or  other 
sweetening matter, n.e.s, 25.5%+189 yen/kg 
040229211 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 5%, containing added sugar  or 
other sweetening matter, imported by the Agriculture and Livestoc k Industries Corporation to the extent of the quantity stipula ted by 
the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 35% 
040229220 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 5%, containing added sugar  or 
other sweetening matter, for "the Pooled Quota of skimmed milk powder other than for school lunch etc." 35% 
040229291 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 5%, containing added sugar  or 
other sweetening matter, n.e.s. 29.8%+99 yen/kg 
040291110 Whipped cream in pressurized containers, excl uding in powder, granules or other solid forms, of a fat content, by weight exceed ing 
7.5%, not containing added sugar or other sweetening matter 25.5% 
040291121 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight exceeding 7.5%, not containing added sugar or other sweetening matter, for "the Pooled Quota" 30% 
040291129 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight exceeding 7.5%, not containing added sugar or other sweetening matter, n.e.s. 25.5%+509 yen/kg 
040291210 Milk and cream, excluding in powd er, granules or other solid forms, of a fat co ntent, by weight not ex ceeding 7.5%, not contain ing 
added sugar or other sweetening matter, for "the Pooled Quota" 25% 
040291290 Milk and cream, excluding in powd er, granules or other solid forms, of a fat co ntent, by weight not ex ceeding 7.5%, not contain ing 
added sugar or other matter, n.e.s. 21.3%+254 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 14 HS Description MFN rate 
040299110 Whipped cream in pressurized containers, excl uding in powder, granules or other solid forms, of a fat content, by weight exceed ing 
8%, containing added sugar or other sweetening matter 25.5% 
040299121 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight exceeding 8%, containing added suga r or other sweetening matter, imported by the Agriculture and Livestock Industries 
Corporation to the extent of the quantity stipulated by the Pa ragraph l of Article 13 of the Manufacturing Milk Producer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof 30% 
040299129 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight exceeding 8%, containing added sugar or other sweetening matter, n.e.s. 25.5%+104 yen/kg 
040299210 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight not exceeding 8%, containing added sugar or other sweetening matter, imported by the Agriculture and Livestock Industrie s 
Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article13 of th e Manufacturing Milk Producer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof 30% 
040299290 Milk and cream, excluding whipped cream in pressurized containers and in powder, granules or other solid forms, of a fat conten t, by 
weight not exceeding 8%, containing added sugar or other sweetening matter, n.e.s. 25.5%+55 yen/kg 
040310110 Yogurt, frozen preserved or containing added sugar or other sweet ening matter, flavoring, fruit or nuts (excluding frozen yogur t), 
containing added sugar, for "the Pooled Quota of other milk products" 35% 
040310120 Yogurt, frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts (excluding frozen yogur t), not 
containing added sugar, for "the Pooled Quota of other milk products " 25% 
040310190 Yogurt, frozen preserved or containing added sugar or other sweet ening matter, flavoring, fruit or nuts (excluding frozen yogur t), 
n.e.s. 29.8%+915 yen/kg 
040310211 Frozen yogurt, excluding frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, conta ining 
added sugar or other sweetening matter, in immediate packings, of a content exceeding 10kg 26.3% 
040310219 Frozen yogurt, excluding frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts and 
containing added sugar or other sweetening matter, in  immediate packings, of a content exceeding 10kg 29.8% 
040310220 Yogurt, excluding frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, n. e.s. 21.3% 
040390111 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat content, by weight, not exceeding 1.5%, cont aining added sugar, imported by the Agriculture and 
Livestock Industries Corporation to the extent of the quantity stipu1ated by the Paragraph 1 of Article 13 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipulated by the Paragraph 2 thereof 35% 
040390112 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat conten t, by weight, not exceeding1.5 %, not containing added suga r, imported by the Agricultu re and 
Livestock Industries Corporation to the extent of the quantity s tipulated by the Paragraph 1 of Article 13 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipulated by the Paragraph 2 thereof 25% 
040390113 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat content, by weight, not exceeding 1.5%, n.e.s. 29.8%+92 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 15HS Description MFN rate 
040390116 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, not exceeding 1.5%, containing added sugar, fo r "the Pooled Quota of other milk products" 35% 
040390117 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, not exceedi ng 1.5%, not containi ng added sugar, for "t he Pooled Quota of other milk products" 25% 
040390118 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, not exceeding 1.5%, n.e.s. 29.8%+396 yen/kg 
040390121 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat conten t, by weight, exceeding 1.5% but not exceedi ng 26%, containing added sugar, imported b y the 
Agriculture and Livestock Industries Corporation to the extent of  the quantity stipulated by the Paragraph l of Article 13 of t he 
Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and 
Fisheries by means stipulated by the Paragraph 2 thereof 35% 
040390122 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fa t content, by weight, exceeding 1.5% but not exceeding 26%, not containing added sugar, import ed by 
the Agriculture and Livestock Industries Corporation to the extent  of the quantity stipulated by the Paragraph 1 of Article 13 of the 
Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and 
Fisheries by means stipulated by the Paragraph 2 thereof 25% 
040390123 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fa t content, by weight, exceeding 1. 5% but not exceeding 26%, n.e.s. 29.8%+123 yen/kg 
040390126 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 1,5% but not exceeding 26%, containing added sugar, for "t he Pooled Quota of other milk products"  35% 
040390127 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 1.5% but not exceeding 26%, not containing added sugar, for "the Pooled Quota of other milk 
products" 25% 
040390128 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 1.5% but no t exceeding 26%, n.e.s. 29.8%+582 yen/kg 
040390131 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat content, by weight, exceeding 26%, containing added sugar, im ported by the Agriculture and 
Livestock Industries Corporation to the extent of the quantity stipu1ated by the Paragraph 1 of Article 13 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipulated by the Paragraph 2 thereof 35%  
  WT/COMTD/N/2/Add.14 
Page 16 HS Description MFN rate 
040390132 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat content, by weight, exceeding 26%, not containing added sugar, imported by the Agriculture a nd 
Livestock Industries Corporation to the extent of the quantity s tipulated by the Paragraph 1 of Article 13 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipulated by the Paragraph 2 thereof 25% 
040390133 Butter milk powder and other products in solid forms, frozen preserved or containing added sugar or other sweetening matter, 
flavoring, fruit or nuts, of a fat content, by weight, exceeding 26%, n.e.s. 29.8%+189 yen/kg 
040390136 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 26%, containing added sugar, for "the Pooled Quota of other milk products" 35% 
040390137 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 26%, not containing added sugar, for "the Pooled Quota of other milk products" 25% 
040390138 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream (exclu ding butter milk powder and ot her 
products in solid forms), frozen preserved or containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a  fat 
content, by weight, exceeding 26%, n.e.s. 29.8%+1,023 yen/kg 
040390200 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, excluding frozen preserved or 
containing added sugar or other sweetening matter, flavoring, fruit or nuts, of a fat content 21.3% 
040410111 Whey and modified whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, not  
exceeding 5%, containing added suga r, imported by the Agri culture and Livest ock Industries Corporation to  the extent of the qua ntity 
stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Producer Compensation Temporary Law or imported with 
approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 35% 
040410119 Whey and modified whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, not  
exceeding 5%, not containing added sugar, imported by the Agriculture  and Livestock Industries Corp oration to the extent of the  
quantity stipulated by the Paragraph l of Article 13 of the Ma nufacturing Milk Producer Compensation Temporary Law or imported 
with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  by the Paragraph 2 thereof 25% 
040410121 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, not 
exceeding 5%, containing added sugar, excludi ng imported by the Agriculture and Livestoc k Industries Corporation to the extent of 
the quantity stipulated by the Paragraph 1 of Artic1e 13 of the Manufacturing Milk Producer Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof, f or "the 
Pooled Quota of minera l concentrated whey " 35% 
040410122 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, not 
exceeding 5%, not containing added sugar, excl uding imported by the Agriculture and Live stock Industries Corporation to the ext ent 
of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof, f or "the 
Pooled Quota of minera l concentrated whey" 25% 
040410129 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, not 
exceeding 5%, excluding imported by the Agriculture and Livestock Industries Corpor ation to the extent of the quantity stipulat ed by 
the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fisheries by m eans stipulated by the Paragraph 2 thereof, n.e.s. 29.8%+99 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 17HS Description MFN rate 
040410131 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, not exceeding 5%, containing added sugar, excluding imported by the Agriculture and Livest ock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph l of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof, for "the Pooled Quota of whey etc. for feeding purposes" Free 
040410139 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, not exceeding 5%, containing added sugar, excluding imported by the Agriculture and Livest ock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph l of Artic1e 13  of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof, n.e.s. 29.8%+99 yen/kg 
040410141 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, flavoring, fr uit or nuts, of a fat content, by weight, not exceed ing 5%, not containing adde d sugar, excluding imported  by the 
Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of t he 
Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and 
Fisheries by means stipulated by the Para graph 2 thereof, for "the Pooled Quota of whey etc. for feeding purposes" Free 
040410142 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, not exceeding 5%, not cont aining added sugar, excluding im ported by the Agriculture and 
Livestock Industries Corporation to the extent of the quantity s tipulated by the Paragraph 1 of Article 13 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipulated by the Paragraph 2 thereof, for "the Pooled Quota of whey etc. used for prepared milk powder for babies and infants"  10% 
040410149 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, not exceeding 5%, not cont aining added sugar, excluding im ported by the Agriculture and 
Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Artic1e l3 of the Manufacturing  Milk 
Producer Compensation Temporary Law or imported with approval of  the Minister of Agriculture, Forestry and Fisheries by means 
stipu1ated by the Paragr aph 2 thereof, n.e.s. 29.8%+99 yen/kg 
040410151 Whey and modified whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, 
exceeding 5%, containing added suga r, imported by the Agri culture and Livest ock Industries Corporation to  the extent of the qua ntity 
stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Producer Compensation Temporary Law or imported with 
approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 35% 
040410159 Whey and modified whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, 
exceeding 5%, not containing added sugar, imported by the Agriculture  and Livestock Industries Corp oration to the extent of the  
quantity stipulated by the Paragraph 1 of Article 13 of the Ma nufacturing Mi1k Producer Compensa tion Temporary Law or imported 
with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  by the Paragraph 2 thereof 25% 
040410161 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, 
exceeding 5%, containing added sugar, excludi ng imported by the Agriculture and Livestoc k Industries Corporation to the extent of 
the quantity stipulated by the Paragraph 1 of Article 13 of th e Manufacturing Milk Producer Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof, f or "the 
Pooled Quota of minera l concentrated whey" 35%  
  WT/COMTD/N/2/Add.14 
Page 18 HS Description MFN rate 
040410162 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, 
exceeding 5%, not containing added sugar, excl uding imported by the Agriculture and Live stock Industries Corporation to the ext ent 
of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof, f or "the 
Pooled Quota of minera l concentrated whey" 25% 
040410169 Mineral concentrated whey, frozen preserved or containing added sugar or other sweetening matter, of a fat content, by weight, 
exceeding 5%, excluding imported by the Agriculture and Livestock Industries Corpor ation to the extent of the quantity stipulat ed by 
the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fish eries by means stipulated by the Paragr aph 2 thereof, n.e.s. 29.8%+135 yen/kg 
040410171 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, exceeding 5%, containing added sugar, excluding imported by the Agriculture and Livestock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  by 
the Paragraph 2 thereof, for "the Pooled Qu ota of whey etc. for feeding purpose" Free 
040410179 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, exceeding 5%, containing added sugar, excluding imported by the Agriculture and Livestock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  by 
the Paragraph 2 thereof, n.e.s. 29.8%+135 yen/kg 
040410181 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, exceed ing 5%, not containing added sugar, exclud ing imported by the Agriculture and Livest ock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof, for "the Pooled Quota of whey etc. for feeding purpose" Free 
040410182 whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, exceed ing 5%, not containing added sugar, exclud ing imported by the Agriculture and Livest ock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof, for "the Pooled  Quota of whey etc. used for prepared milk powder for babies and infants" 10% 
040410189 Whey and modified whey (excluding mineral concentrated whey), frozen preserved or containing added sugar or other sweetening 
matter, of a fat content, by weight, exceed ing 5%, not containing added sugar, exclud ing imported by the Agriculture and Livest ock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minist er of Agriculture, Forestry an d Fisheries by means stipu1ated  
by the Paragraph 2 thereof, n.e.s. 29.8%+135 yen/kg 
040410200 Whey and modified whey (excluding mineral concentrated whey), excluding frozen preserved or containing added sugar or other 
sweetening matter, flavoring, fruit or nuts 21.3% 
040490111 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5%, containing added sugar, for "the Pooled Quota of other milk products" 35% 
040490112 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5%, containing added sugar, n.e.s. 29.8%+400 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 19HS Description MFN rate 
040490116 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5%, not containing added sugar, for "the Pooled Quota of whey etc.  used for prepared milk powde r 
for babies and infants" 10% 
040490117 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5%, not containing added sugar, for "the Pooled Quota of other milk products" 25% 
040490118 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5%, not containing added sugar, n.e.s. 29.8%+400 yen/kg 
040490121 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5% but not exceeding 30%, containing added sugar, for "t he Pooled Quota of other milk products"  35% 
040490122 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5% but not exceeding 30%, containing adde d sugar, n.e.s. 29.8%+679 yen/kg 
040490126 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5% but not exceeding 30%, not containing added sugar, for "the Pooled Quota of whey etc. used f or 
prepared milk powder for babies and infants" 10% 
040490127 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5% but not exceeding 30%, not containing added sugar, for "the Pooled Quota of other milk 
products" 25% 
040490128 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 1.5% but not exceeding 30%, not containing ad ded sugar, n.e.s. 29.8%+679 yen/kg 
040490131 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 30%, containing added sugar, for "the Pooled Quota of other milk products" 35% 
040490132 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 30%, containing added sugar, n.e.s. 29.8%+1,023 yen/kg 
040490136 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 30%, not containing added sugar, for "the Pooled Quota of whey etc. used for prepared milk powder  for 
babies and infants" 10% 
040490137 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 30%, not containing added sugar, for "the Pooled Quota of other milk products" 25% 
040490138 Products consisting of natural milk constituents, frozen preserve d or containing added sugar or other sweetening matter, of a f at 
content, by weight, exceeding 30%, not containing added sugar, n.e.s. 29.8%+1,023 yen/kg 
040490200 Products consisting of natural milk constituents, excluding frozen preserved or containing added sugar or other sweetening matt er, of 
a fat content 21.3% 
040510110 Butter, of a fat content, by weight, not exceeding 85%, imported by the Agriculture and Livestock Industries Corporation to the  extent 
of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Producer  Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 35 % 
040510121 Butter, of a fat conten t, by weight, not exceeding 85%,  for "the Pooled Quota" 35% 
040510129 Butter, of a fat conten t, by weight, not exceeding 85% 29.8%+179 yen/kg 
040510210 Butter, of a fat content, by weight, exceeding 85%, imported by the Agriculture and Livestock Industries Corporation to the ext ent of 
the quantity stipulated by the Paragraph 1 of Article 13 of th e Manufacturing Milk Producer Compensation Temporary Law or 
imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof 35 % 
040510221 Butter, of a fat content, by weight, exceeding 85%, for "the Pooled Quota" 35%  
  WT/COMTD/N/2/Add.14 
Page 20 HS Description MFN rate 
040510229 Butter, of a fat content, by weight, exceeding 85%, n.e.s. 29.8%+210 yen/kg 
040520010 Dairy spreads, imported by the Agriculture and Livestock Industries  Corporation to the extent of the quantity stipulated by the  
Paragraph 1 of Article 13 of the Manufacturing Milk Producer Compensation Temporary Law or imported with approval of the 
Minister of Agriculture, Forestry and Fisheries by  means stipulated by th e Paragraph 2 thereof 35% 
040520090 Dairy spreads, n.e.s. 29.8%+179 yen/kg 
040590110 Other fats and oils derived from milk, of  a fat content, by weight, not exceeding 85 %, imported by the Agriculture and Livestoc k 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof 35% 
040590190 Other fats and oils derived from milk, of a fat content, by weight, not exceeding 85% 29.8%+179 yen/kg 
040590210 Other fats and oils derived from milk, of a fat content, by weight, exceeding 85%, imported by  the Agriculture and Livestock 
Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 13 of the Manufacturing Milk Prod ucer 
Compensation Temporary Law or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated  
by the Paragraph 2 thereof 35% 
040590221 Other fats and oils derived from  milk, of a fat content, by weight, exceeding 85%,  for "the Pooled within  the quantity of the c eiling of 
Tariff Quata" 35% 
040590229 Other fats and oils derived from milk, of a fat content, by weight, exceeding 85%, n.e.s. 29.8%+210 yen/kg 
040610010 Fresh (unripended or uncured) cheese and curd, Intended for use as materials for processed cheese (excluding those of subheadin gs 
0406.20 and 0406.30): for the quantity (quota) stipulated by a Cabi net Order, within the limits of the quantity of prospective domestic 
demand in the coming fiscal year (April-Marc h) with deduction of the quantity of prospective domestic production, and also in 
consideration of the quantity of prospective domestic production,  international market situation and other relevant conditions 
(hereinafter in this heading referred to as ""the Pooled within the quantity of the ceiling of Tariff Quata"") Free 
040610020 Fresh (unripended or uncured) cheese and cu rd, a dry matter content, by weight, not exceeding 48%, chopped not exceeding 4g per  
each, frozen, in immediate packings, of a content exceeding 5kg 22.4% 
040610090 Fresh (unripended or uncured) cheese and curd, excluding a dry matter  content, by weight, no t exceeding 48%, chopped not 
exceeding 4g per each, frozen, in immediate p ackings, of a content exceeding 5kg, n.e.s. 29.8% 
040620100 Grated or powdered  cheese, of processed cheese 40% 
040620200 Grated or powdered cheese,  excluding of processed cheese 26.3% 
040630000 Processed cheese, not grated or powdered 40% 
040640010 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti, intended for use as materials for proc essed 
cheese, for "the Pooled within the qu antity of the ceiling of Tariff Quata" Free 
040640090 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti, excluding those "the Pooled within the  
quantity of the ceiling of Tariff Quata" 29.8% 
040690010 Other cheese, intended for use as materials for proce ssed cheese, for "the Pooled within the quantity of the ceiling of Tariff Quata" Free 
040690090 Other cheese, excluding those "the Pooled Quota" 29.8% 
040700210 Bird's eggs, in shell, fresh, chilled or frozen 17% 
040700220 Bird's eggs, in shell, preserved (o ther than chilled or frozen) or cooked 21.3% 
040811000 Egg yolks, dried 18.8% 
040819000 Egg yolks, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved 20% or 48yen/kg, 
whichever is the 
greater  
   WT/COMTD/N/2/Add.14
 Page 21HS Description MFN rate 
040891000 Bird's eggs, not in shell, dried 21.3% 
040900000 Natural honey 25.5% 
070190000 Potatoes, excluding se ed potatoes, fresh or chilled 4.3% 
070200000 Tomatoes, fresh or chilled 3% 
070310011 Onions, fresh or chilled, not more than 67 yen/kg in value for customs duty 8.5% 
070310012 Onions, fresh or chilled, more than 67 yen/kg but not more than 73.70 yen/kg in value for customs duty 8.5% 
070320000 Garlic, fresh or chilled 3% 
070390010 Welsh onions (allium fistulisum L.), fresh or chilled 3% 
070930000 Aubergines (egg-plants), fresh or chilled 3% 
070951000 Mushrooms of the genus Agaricus, fresh or chilled 4.3% 
070959020 Shiitake mushrooms, fresh or chilled 4.3% 
070959090 Mushrooms (excluding mushrooms of the genus Agaric us, Matsutake and Shiitake mushrooms), fresh or chilled 4.3% 
070960010 Sweet peppers (Large  bell type), fresh or chilled 3% 
070960090 Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, n.e.s. 3% 
070990010 Sweet corn, fresh or chilled 6% 
070990099 Other vegetables, fresh or chilled 3% 
071010000 Potatoes, uncooked or cooked by steaming or boiling in water, frozen 8.5% 
071021000 Peas (Pisum sativum), uncooked or cook ed by steaming or boiling in water, frozen 8.5% 
071022000 Beans (Vigna spp., Phaseolus spp.), uncooked or cooked by steaming or boiling in water, frozen 8.5% 
071029010 Green soya beans, uncooked or cooked by steaming or boiling in water, frozen 6% 
071029090 Other beans, uncooked or cooked by steaming or boiling in water, frozen 8.5% 
071030000 Spinach, New Zealand spinach and orache spinach (garden spinach), uncooked or cooked by steaming or boiling in water,  frozen 6% 
071040000 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen 10.6% 
071080010 Broccoli, uncooked or cooked by steaming or boiling in water, frozen 6% 
071080030 Burdock, uncooked or cooked by steaming or boiling in water, frozen 12% 
071080090 Other vegetables, uncooked or cooked by steaming or boiling in water, frozen 6% 
071090100 Mixtures of vegetables, chiefly consisting of sweet corn, uncooked or cooked  by steaming or boiling in water, frozen 10.6% 
071090200 Mixtures of vegetables, excluding chiefly consisting of sweet corn, uncooked or cooked by steaming or boiling in wate r, frozen 6% 
071140000 Cucumbers and gherkins, provisionally preserved 9% 
071151000 Mushrooms of the genus Agaricus, provisionally preserved 9% 
071159000 Mushrooms (excluding mushrooms of the genus Agaricus) and truffles provisionally preserved 9% 
071190012 Aubergines (egg-p lants), weighing not more than 20 g per piece, provisiona lly preserved 6% 
071190013 Scallion, provisionally preserved 6% 
071190019 Bracken, provisionally preserved 6% 
071190091 Aubergines (egg -plants), weighing more than 20 g per piece, provisionally preserved 9% 
071190092 Lotus roots, provisionally preserved 9% 
071190093 Burdock, provisionally preserved 12% 
071190099 Other vegetables; mixtures of vegetables, provisionally preserved 9% 
071220000 Onions, whole, cut, sliced, broken or in powder, dried 9% 
071239010 Shiitake mushrooms, whole, cut, sliced, broken or in powder, dried 12.8%  
  WT/COMTD/N/2/Add.14 
Page 22 HS Description MFN rate 
071290039 Sweet corn, excluding those rendered suitable solely for sowing by chemical treatment, wh ole, cut, sliced, broken or in powder, dried 9 yen/kg 
071310221 Peas (Pisum sativum), excluding rendered suitable solely for so wing by chemical treatment and certified as seeds for the sowing  
vegetables in accordance with the provisions of Cabinet Order, shelled, dried, for "the Pooled Quota" 10% 
071310229 Peas (Pisum sativum), excluding rendered suitable solely for so wing by chemical treatment and certified as seeds for the sowing  
vegetables in accordance with the provisions of Cabinet Order, shelled, dried, n.e.s. 354 yen/kg 
071332010 Small red (Adzuki) beans (Phaseolus or vigna angularis), shelled, dried, for "the Pooled Quota" 10% 
071332090 Small red (Adzuki) beans (Phaseolus or vigna angularis), shelled, dried, n.e.s. 354 yen/kg 
071333221 Kidney beans, including white pea beans (Phaseolus vulgaris), excluding rendered suitable solely for sowing by chemical treatme nt 
and certified as seeds for sowing vegetables  in accordance with the provisions of a Cabi net Order, shelled, dried, for "the Poo led 
Quota" 10% 
071333229 Kidney beans, including white pea beans (Phaseolus vulgaris), excluding rendered suitable solely for sowing by chemical treatme nt 
and certified as seeds for sowing vegetables in accordance with the provisions of a Cabinet Order, shelled, dried. n.e.s. 354 y en/kg 
071339221 Pegin beans (Phaseculus calcaratus), excluding rendered suitable so lely for sowing by chemical tr eatment and certified as seeds  for 
sowing vegetables in accordance with th e provisions of a Cabinet Order, shelle d, dried, for "the Pooled Quota" 10% 
071339222 Pegin beans (Phaseculus calcaratus), excluding rendered suitable so lely for sowing by chemical tr eatment and certified as seeds  for 
sowing vegetables in accordance with the provisions of a Cabinet Order, sh elled, dried, n.e.s. 354 yen/kg 
071339226 Other beans (Vigna spp., Phaseolus spp.,), excluding pegin bean s (Phaseculus calcaratus), and rendered suitable solely for sowi ng by 
chemical treatment and certified as seeds for  sowing vegetables in accordance with the provisions of a Cabinet Order, shelled,  dried, 
for "the Pooled Quota" 10% 
071339227 Other beans (Vigna spp., Phaseolus spp.,), excluding pegin bean s (Phaseculus calcaratus), and rendered suitable solely for sowi ng by 
chemical treatment and certified as seeds fo r sowing vegetables in accordance with the provisions of a Cabinet Order, shelled, dried, 
n.e.s. 354 yen/kg 
071350221 Broad beans (Vicia faba var. major) and horse beans (Vicia fa ba var. equina, Vicia faba var. minor) excluding rendered suitable  solely 
for sowing by chemical treatment and certifi ed as seeds for sowing vegetables in accor dance with the provisions of a Cabinet Or der, 
shelled, dried, for "the Pooled Quota" 
10% 
071350229 Broad beans (Vicia faba var. major) and horse beans (Vicia fa ba var. equina, Vicia faba var. minor) excluding rendered suitable  solely 
for sowing by chemical treatment and certifi ed as seeds for sowing vegetables in accor dance with the provisions of a Cabinet Or der, 
shelled, dried, n.e.s. 
354 yen/kg 
071390221 Other beans, excluding rendered suitable solely for sowing by ch emical treatment and certified as seeds for sowing vegetables i n 
accordance with the provisions of a Cabinet Order, shelled, drie d, for "the Pooled Quota" 
10% 
071390229 Other beans, excluding rendered suitable solely for sowing by ch emical treatment and certified as seeds for sowing vegetables i n 
accordance with the provisions of a Cabi net Order, shelled, dried, n.e.s. 
354 yen/kg 
071410190 Manioc (cassava), pellets of Flour or meal, not  for feeding purposes, fresh, chilled or dried 15% 
071410290 Manioc (cassava), excluding those pellets of flour or meal, not for feeding purposes, fresh, chilled or dried 
9% 
071410390 Manioc (cassava), not for feeding purposes, frozen 12%  
   WT/COMTD/N/2/Add.14
 Page 23HS Description MFN rate 
071420100 Sweet potatoes, frozen 12% 
071420200 Sweet potatoes, fresh, chilled or dried 12.8% 
071490110 Taros, frozen 10% 
071490120 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, frozen, sago pith 
12% 
071490210 Taros, fresh 9% 
071490290 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers  with high starch or inulin content, fresh, chilled or dried , sago pith 
9% 
080231000 Walnuts, in shell, fresh or dried 10% 
080232000 Walnuts, shelled, fresh or dried 10% 
080240000 Chestnuts (Castanea spp.), fresh or dried 9.6% 
080290900 Other nuts, fresh or dried 12% 
080430010 Pineapples, fresh 17% 
080510000 Oranges, fresh or dried  16% or 32% 
080520000 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried 
17% 
080540000 Grapefruit, fresh or dried  10% 
080590090 Other citrus fruit, fresh or dried 17% 
080610000 Grapes, fresh  7.8% or 17% 
080711000 Watermelons, fresh 6% 
080719000 Melons, fresh 6% 
080810000 Apples, fresh 17% 
080820000 Pears and quinces, fresh 4.8% 
080910000 Apricots, fresh 6% 
080920000 Cherries, fresh 8.5% 
080930000 Peaches, including nectarines, fresh 6% 
080940000 Plums and sloes, fresh 6% 
081010000 Strawberries, fresh 6% 
081050000 Kiwifruit, fresh 6.4% 
081090299 Other fruits, fresh 6% 
081110100 Strawberries, containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 
9.6% 
081110200 Strawberries, excluding those containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 
12% 
081190110 Pineapples, containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 23.8% 
081190190 Other fruit and nuts, containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 
12% 
081190210 Pineapples, not containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 
23.8%  
  WT/COMTD/N/2/Add.14 
Page 24 HS Description MFN rate 
081190290 Other fruit and nuts, not containing added sugar, uncooked or cooked by steaming or boiling in water, frozen 
12% 
081210000 Cherries, provisionally preserved 17% 
081290100 Bananas, provisionally preserved  20% or 25% 
081290200 Oranges, provisionally preserved  16% or 32% 
081290300 Grapefruit, provisionally preserved  10% 
081290430 Chestnuts, provisionally preserved 9.6% 
081290440 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, provisionally preserved 
17% 
081290490 Other fruit and nuts, provisionally preserved 12% 
081330000 Apples, dried 9% 
090210000 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 17% 
090220200 Green tea, excluding waste unfit for beve rage, not fermented, in immediate pack ings of a contents not exceeding 3 kg 
17% 
090230090 Partly fermented tea, in immediate pa ckings of a content not exceeding 3 kg 17% 
090240220 Partly fermented tea, excluding waste unfit for beverage, in immediate packings of a contents not exceeding 3 kg 
17% 
091010100 Ginger, provisionally preserved in brine, in sulphur water or in other preservative solutions 9% 
100110010 Durum wheat, imported by Japanese Governme nt according to the Article 42 of "The La w for Stabilization of Supply-Demand and 
Price of Staple Food" or imported with ce rtification of Minister of Agriculture, Forestry and Fish ery according to the cabinet order 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
Free 
100110090 Durum wheat, n.e.s. 9.80 yen/kg 
100190011 Meslin, imported by Japanese Government according to the Article 42 of "The Law for Stabilizati on of Supply-Demand and Price of  
Staple Food " or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order co ncerning 
wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
100190016 Wheat (excluding durum wheat), for feeding pu rposes, imported by Japanese Government according to the Article 42 of "The Law fo r 
Stabilization of Supply-Demand and Price of Staple Food" or impor ted with certification of Minist er of Agriculture, Forestry an d 
Fishery according to the cabinet order concerning wheat and others  provided by the cabinet order provided in Article 45 1 parag raph 
of the law 
Free 
100190019 Wheat (excluding durum wheat), excluding fo r feeding purposes, imported by Japanese Go vernment according to the Article 42 of 
"The Law for Stabilization of Supply-Demand and Price of Staple Food" or imported with  certification of Minister of Agriculture , 
Forestry and Fishery according to the cabinet  order concerning wheat and others provid ed by the cabinet order provided in Artic le 45 
1 paragraph of the law 
Free 
100190092 Meslin, n.e.s. 9.80 yen/kg 
100190093 Wheat (excluding durum wheat), for feeding purposes, n.e.s. 9.80 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 25HS Description MFN rate 
100190099 Wheat (excluding durum wheat), excluding for feeding purposes, n.e.s. 9.80 yen/kg 
100300011 Barley, for feeding purposes, im ported by Japanese Government according to the Article 42 of The Law for Stabilization of Suppl y-
Demand and Price of Staple Food" or imported with certification of Minister of Agriculture, Forestry and Fishery according to t he 
cabinet order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
Free 
100300019 Barley, excluding for feeding purposes, imported by Japanese Government according to the Article 42 of The Law for Stabilizatio n of 
Supply-Demand and Price of Staple Food" or imported with certification of Minister of Agriculture, Forestry and Fishery accordi ng to 
the cabinet order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
Free 
100300091 Barley, for feeding purposes, n.e.s. 10.40 yen/kg 
100300099 Barley, excluding for feeding purposes, n.e.s. 10.40 yen/kg 
100590092 Maize (corn) intended for use in the manufacture of corn flakes , ethylalcohol or distilled alcoholic beverages, for the Pooled Quota 
Free 
100590095 Maize (corn) for feeding purpose, stipulated by a cabinet order, for the Pooled Quota Free 
100590096 Maize (corn) for other purpose, for the Pooled Quota, n.e.s. 3% 
100890021 Triticale, excluding rendered suitable solely for sowing by chemical treatment, importe d by Japanese Government according to th e 
Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food" 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 prov ided 
in Article 45 1 paragraph of the law 
Free 
100890029 Triticale, excluding rendered suitable solely for sowing by chemical treatment, n.e.s. 9.80 yen/kg 
110100011 Wheat of meslin flour, to be used as materials for manufacturing sodium glutamate under the supervision of the Customs, importe d by 
Japanese Government according to the Article  42 of "The law of stabili zation of demand; supply and pr ice of main food" or impor ted 
with certification of Minister of Agriculture, Forestry and Fi shery according to the cabinet or der concerning wheat and others 
provided by the cabinet order provided in Article 45 1 paragraph of the law 
12.5% 
110100091 Wheat of meslin flour, excluding those to be used as materials for manufacturing sodium glutamate under the supervision of the 
Customs, imported by Japanese G overnment according to the Article 42 of " The la w of stabilization of de mand; supply and price of 
main food" or imported with certification of  Minister of Agriculture, Forestry and Fi shery according to the cabinet order conce rning 
wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110100200 Wheat of meslin flour, excluding those imported by Japanese Go vernment according to the Article 42 of " The law of stabilizatio n of 
demand; supply and price of main food" or  imported with certification of  Minister of Agriculture, Forestry and Fishery accordin g to 
the cabinet order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
27.40 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 26 HS Description MFN rate 
110220000 Maize (corn) flour 21.3% 
110290110 Barley flour, imported by Japanese Government according to the Article 42 of "The law of stabilization of demand; supply and pr ice 
of main food" or imported with certifica tion of Minister of Agriculture, Forestry and Fishery according to the cabinet order 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110290190 Barley flour, n.e.s. 31 yen/kg 
110290210 Rye flour, imported by Japanese Government according to the Article 42 of "The law of stabilization of demand; supply and price  of 
main food" or imported with certification of  Minister of Agriculture, Forestry and Fi shery according to the cabinet order conce rning 
wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110290290 Rye flour, n.e.s. 27.40 yen/kg 
110290900 Cereal flours, excluding wheat, meslin, triticale, maize (corn), barley or rice flour 21.3% 
110311010 Groats and meal, of wheat, imported by the Japanese Government according to the Articl e 42 of "The law of  stabilization of dema nd; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110311090 Groats and meal, of wheat, n.e.s. 27.40 yen/kg 
110313000 Groats and meal, of maize (corn) 21.3% 
110319110 Barley and meal, of wheat, imported by the Japanese Government according to the Articl e 42 of "The law of  stabilization of dema nd; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110319190 Barley and meal, of wheat, n.e.s. 31 yen/kg 
110319210 Rye and meal, of wheat, imported by the Japa nese Government according to the Article 42  of "The law of stabilization of demand;  
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110319290 Rye and meal, of wheat, n.e.s. 27.40 yen/kg 
110320110 Pellets of wheat, imported by the Japanese Government according to the Article 42 of "The law of stabilization of demand; suppl y and 
price of main food" or imported with cer tification of Minister of Agriculture, Fore stry and Fishery according to the cabinet or der 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110320190 Pellets, of wheat, n.e.s. 27.40 yen/kg 
110320310 Pellets, of maize 21.3%  
   WT/COMTD/N/2/Add.14
 Page 27HS Description MFN rate 
110320410 Pellets, of barley, imported by the Japanese Government according to  the Article 42 of "The law of stabilization of demand; sup ply 
and price of main food" or impor ted with certification of Minist er of Agriculture, Forestry a nd Fishery according to the cabine t order 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110320490 Pellets, of barley, n.e.s. 31 yen/kg 
110320510 Pellets, of rye, imported by the Japanese Government according to the Article 42 of "The law of stabilization of demand; supply  and 
price of main food" or imported with cer tification of Minister of Agriculture, Fore stry and Fishery according to the cabinet or der 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110320590 Pellets, of rye, n.e.s. 27.40 yen/kg 
110419111 Wheat, rolled or flaked, imported by the Ja panese Government according to the Article 42 of "The law of stabilization of demand ; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110419119 wheat, rolled or flaked, n.e.s. 31.40 yen/kg 
110419121 Rye, rolled or flaked, imported by the Japa nese Government according to the Article 42  of "The law of st abilization of demand; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110419129 Rye, rolled or flaked. n.e.s. 31.40 yen/kg 
110419210 Maize, rolled or flaked 21.3% 
110419410 Barley, rolled or flaked, imported by the Ja panese Government according to the Article 42 of "The law of stabilization of deman d; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110419490 Barley, rolled or flaked, n.e.s. 33.20 yen/kg 
110423090 Maize (corn), other worked, excluding those of intended for use in the manufacture of cornflakes 
18% 
110429111 Wheat, other worked, imported by the Japanese  Government according to the Article 42 of "The law of stab ilization of demand; 
supply and price of main food" or imported w ith certification of Minister of Agricultu re, Forestry and Fishery according to the  cabinet 
order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110429119 Wheat, other worked, n.e.s. 27.40 yen/kg 
110429121 Rye, other worked, imported by the Japanese  Government according to the Article 42 of "The law of stabiliza tion of demand; supp ly 
and price of main food" or impor ted with certification of Minist er of Agriculture, Forestry a nd Fishery according to the cabine t order 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20%  
  WT/COMTD/N/2/Add.14 
Page 28 HS Description MFN rate 
110429129 Rye, other worked, n.e.s. 27.40 yen/kg 
110429300 Other cereals (excluding oats, wheat, triticale, maize (corn), rice and barley), other worked 17% 
110429410 Barley, other worked, imported by  the Japanese Government accord ing to the Article 42 of "The law of stabilization of demand; 
supply and price of main food or imported with certification of Minister of Agriculture, Forestry and Fishery and according to the 
cabinet order concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
20% 
110429490 Barley, other worked, n.e.s. 38.60 yen/kg 
110510000 Flour and meal of potatoes 20% 
110520000 Flakes, granules and pellets of potatoes 20% 
110610000 Flour and meal of the dried leguminous vegetables of heading 07.13 13.6% 
110620190 Flour and meal of manioc, excluding those to be used as materials for fodder and feeds under the supervision of the Customs 
15% 
110620200 Flour and meal of sago, roots or tubers of heading 07.14, excluding manioc 21.3% 
110630190 Flour, meal and powder of bananas, excluding those to be used as materials for fodder and feeds under the supervision of the Cu stoms 
15% 
110630200 Flour, meal and powder of the products of Chapter 8, excluding bananas 15% 
110710011 Malt, fumigated with peat, for "the Pooled Quota", not roasted Free 
110710019 Malt, fumigated with peat, excluding those for "the Pooled Quota", not roasted 21.30 yen/kg 
110710021 Malt, for "the Pooled Quota" excluding fumigated with peat, not roasted Free 
110710029 Malt, excluding fumigated with peat and those for "the Pooled Quota", not roasted 21.30 yen/kg 
110720010 Malt, roasted, for "the Pooled Quota" Free 
110720020 Malt, roasted, excluding those for "the Pooled Quota" 21.30 yen/kg 
110811010 Wheat starch, imported by Japanese Governme nt according to the Article 42 of "The la w of stabilization of demand; supply and pr ice 
of main food" or imported with certifica tion of Minister of Agriculture, Forestry and Fishery according to the cabinet order 
concerning wheat and others provided by the cabinet order provided in Article 45 1 paragraph of the law 
25% 
110811090 Wheat starch, n.e.s. 34.40 yen/kg 
110900000 Wheat gluten 21.3% 
120210091 Ground-nuts, not roasted or otherwise cooked, in shell, excludi ng those used as materials for oil extraction under the supervis ion of 
the Customs, for "the Pooled Quota" 10% 
120210099 Ground-nuts, not roasted or otherwise cooked, in shell, excludi ng those used as materials for oil extraction under the supervis ion of 
the Customs, n.e.s. 617 yen/kg 
120220091 Ground-nuts, not roasted or otherwise cooked, shelled, excluding  those used as materials for oil extraction under the supervisi on of 
the Customs, for "the Pooled Quota" 10% 
120220099 Ground-nuts, not roasted or otherwise cooked, shelled, excluding  those used as materials for oil extraction under the supervisi on of 
the Customs, n.e.s. 617 yen/kg 
121140000 Poppy straw 3% 
121190600 Cannabis plant 3% 
121220133 Wakame (Undaria pinnatifida), dried 10.5%  
   WT/COMTD/N/2/Add.14
 Page 29HS Description MFN rate 
121220135 Wakame (Undaria pinnatifida), fresh, preserved in normal temperature, chilled or frozen 10.5% 
121220136 Wakame (Undaria pinnatifida), fresh, chilled or frozen, n.e.s. 10.5% 
121220219 Porphyra spp., Enteromorpha spp., Monostroma spp., Kjellmaniella spp., or Laminaria spp. seaweeds and other algae, fresh or, 
chilled, frozen dried, excluding those edible 3.5% 
121299110 Tubers of konnyaku (Amorphophalus), whether or not cut, dried or powdered, for "the Pooled Quota" 
40% 
121299190 Tubers of konnyaku (Amorphophalus), whether or not cut, dried or powdered, n.e.s. 2,796 yen/kg 
130190100 Shellac and other refined lacs 17% 
140190100 Rushes, Shichitoi (Cyperus tegetiformi) and Wanguru (Cyperus exaltatus) 8.5% 
150100120 Pig fats, (including lard), other than those of heading 02.09 or 15.03, n.e.s. 8.50 yen/kg 
150100200 Poultry fats, other than those of heading 02.09 or 15.03 6.4% 
150300000 Lard stearin, lard oil, oleostearin, oleo oil and tallow oil, not emulsified or mixed or otherwise prepared 
4.3% 
150410000 Fish-liver oils and their fractions, not chemically modified 3.5% 
150420000 Fats and oils and their fractions, of fish, ot her than liver oils, not chemically modified 7% or 4.20yen/kg, 
whichever is the 
greater 
150600000 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 
6.4% 
150710100 Soya-bean oils, crude, not chemically modified, of an acid value exceeding 0.6 10.90 yen/kg 
150710200 Soya-bean oils, crude, not ch emically modified, n.e.s. 13.20 yen/kg 
150790000 Soya-bean oil and its fractions, n.e.s. 13.20 yen/kg 
150810100 Ground-nut oil, crude, no t chemically modified, of an acid value exceeding 0.6 8.50 yen/kg 
150810200 Ground-nut oil, crude, not chemically modified, n.e.s. 10.40 yen/kg 
150890000 Ground-nut oil and its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151211110 Sunflower-seed oil, crude, not chemically modified, of an acid value exceeding 0.6 8.50 yen/kg 
151211120 Sunflower-seed oil, crude, not chemically modified, n.e.s. 10.40 yen/kg 
151211210 Safflower oil, crude, not chemically modified, of an acid value exceeding 0.6 8.50 yen/kg 
151211220 Safflower oil, crude, not ch emically modified, n.e.s. 10.40 yen/kg 
151219010 Sunflower-seed oil and its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151219090 Safflower oil and its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151221090 Cotton-seed oil, crude, not chemically modified, n.e.s. 8.50 yen/kg 
151229090 Cotton-seed oil and its fractions, not chemically modified, n.e.s. 8.50 yen/kg 
151411100 Low erucic acid rape or colza oil and fr actions thereof, crude, no t chemically modified, of an acid value exceeding 0.6 
10.90 yen/kg 
151411200 Low erucic acid rape or colza oil and fractions thereof, crude not chemically modified, n.e.s. 13.20 yen/kg 
151419000 Low erucic acid rape or colza oil and fractions th ereof, excluding crude, not chemically modified 
13.20 yen/kg 
151491100 Other, crude, not chemically modifi ed, of an acid value exceeding 0.6 10.90 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 30 HS Description MFN rate 
151491200 Other, crude not chemically modified, n.e.s. 13.20 yen/kg 
151499000 Other, excluding crude, not chemically modified 13.20 yen/kg 
151511000 Linseed oil, crude, not chemically modified 5% or 5.50yen/kg, 
whichever is the 
greater 
151519000 Linseed oil and its fractions, not chemically modified, n.e.s. 5% or 5.50yen/kg, 
whichever is the 
greater 
151521100 Maize (corn) oil, crude, not chemically  modified, of an acid value exceeding 0.6 5 yen/kg 
151521200 Maize (corn) oil, crude, not chemically modified, n.e.s. 10.40 yen/kg 
151529000 Maize (corn) oil and its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151550100 Sesame oil and its fractions, not chemically  modified, of an acid value exceeding 0.6 8.50 yen/kg 
151550200 Sesame oil and its fractions, no t chemically modified, n.e.s. 10.40 yen/kg 
151590300 Urushi wax and Haze wax and their fr actions, not chemically modified 4% 
151590420 Rice bran oil and its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151590510 Other fixed vegetable fats and oils and its fractions, not chemically modified, of an acid value exceeding 0.6 
8.50 yen/kg 
151590520 Other fixed vegetable fats and oils its fractions, not chemically modified, n.e.s. 10.40 yen/kg 
151710000 Margarine, excluding  liquid margarine 29.8% 
151790190 Mixtures of animal fats and oils and their fra ctions, not otherwise prepared, edible, n.e.s. 6.4% 
151790290 Mixtures of vegetable fats and oils and their fractions, not otherwise prepared, edible, n.e.s. 13.20 yen/kg 
151790400 Shortening 12.8% 
151790900 Edible mixtures or preparations of animal or vegetable fats or o ils or of fractions of different fats or oils of this Chapter, other than 
edible fats or oils or their fractions of heading 15.16, n.e.s. 
21.3% 
160100000 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 
10% 
160210000 Other prepared or preserved meat, meat offal or blood, of homogenised preparations 21.3% 
160220010 Other prepared or preserved preparations of liver of bovine animals or swine, excluding homogenised preparations 
21.3% 
160231210 Other prepared or preserved, meat, meat offal or blood, of turkeys, containing meat or meat offal, of bovine animals or swine, 
excluding homogenised preparations 21.3% 
160232210 Other prepared or preserved, meat, meat offal or blood, of fowls of the species Gallus domestics, containing meat or meat offal , of 
bovine animals or swine, excluding homogenised preparations 
21.3% 
160239210 Other prepared or preserved, meat, meat offal or blood of poultry of heading 01.05, excluding turkeys, containing meat or meat offal 
of bovine animals or swine 21.3%  
   WT/COMTD/N/2/Add.14
 Page 31HS Description MFN rate 
160241011 Other prepared or preserved ham of swine and cuts thereof ( "ham" or "bacon", excluding those sterilized; pressed and formed ha m 
consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat  or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, not more than the gate price of processed meat o f 
swine, in value for customs duty 
Per each kilogram, the 
difference between the 
value obtained by 
multiplying the value 
for customs duty by 0.6 
and the value obtained 
by multiplying the 
standard import price 
of processed meat of 
swine by 1.5 
160241019 Other prepared or preserved ham of swine and cuts thereof ( "ham" or "bacon", excluding those sterilized; pressed and formed ha m 
consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat  or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, more than  the gate price of processed meat of sw ine, in 
value for customs duty 
8.5% 
160241090 Other prepared or preserved ham of swine and cuts thereof, n.e.s. 20% 
160242011 Other prepared or preserved shoulders of swine and cuts thereof ( "ham" or "bacon",  excluding those sterilized; pressed and for med 
ham consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, not more than the gate price of processed meat o f 
swine, in value for customs duty 
Per each kilogram, the 
difference between the 
value obtained by 
multiplying the value 
for customs duty by 0.6 
and the value obtained 
by multiplying the 
standard import price 
of processed meat of 
swine by 1.5  
  WT/COMTD/N/2/Add.14 
Page 32 HS Description MFN rate 
160242019 Other prepared or preserved shoulders of swine and cuts thereof ( "ham" or "bacon",  excluding those sterilized; pressed and for med 
ham consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, not more than the gate price of processed meat o f 
swine, in value for customs duty 
8.5% 
160242090 Other prepared or preserved shoulders of swine and cuts thereof, n.e.s. 20% 
160249210 Other prepared or preserved meat, meat offal or blood of swine ("ham" or "bacon", excluding those sterilized; pressed and forme d 
ham consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, not more than the gate price of processed meat o f 
swine, in value for customs duty 
Per each kilogram, the 
difference between the 
value obtained by 
multiplying the value 
for customs duty by 0.6 
and the value obtained 
by multiplying the 
standard import price 
of processed meat of 
swine by 1.5 
160249220 Other prepared or preserved meat, meat offal or blood of swine ("ham" or "bacon", excluding those sterilized; pressed and forme d 
ham consisting of meat or meat offal of swine and binding materials; other prepared or preserved products consisting solely of meat or 
meat offal of swine, a piece of which weighs  not less than 10g, each kilogram, more than  the gate price of processed meat of sw ine, in 
value for customs duty 
8.5% 
160249290 Other prepared or preserved meat, meat offal or blood of swine, excluding those of hams and shoulders, n.e.s. 
20% 
160250210 Other prepared or preserved meat, meat offal or blood of bovine animals (internal organs and tongues, in airtight containers, 
containing vegetables) 21.3% 
160250291 Other prepared or preserved meat, meat offal or blood of bovine animals (internal organs and tongues, excluding in airtight 
containers, containing vegetables), simply boiled in water 25% 
160250292 Other prepared or preserved meat, meat offal or blood of bovine animals (internal organs and tongues, in airtight containers, 
excluding simply boiled in water and containing vegetables) 21.3% 
160250299 Other prepared or preserved meat, meat offal or blood of bovine animals (internal organs and tongues, excluding simply boiled i n 
water and in airtight containers, containing vegetables) 21.3% 
160250310 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues) (in airtight containers, containing vegetables and rice) 
21.3%  
   WT/COMTD/N/2/Add.14
 Page 33HS Description MFN rate 
160250320 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues) (in airtight containers, containing vegetables, excluding containing rice) 
21.3% 
160250331 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues) (containing rice) (in airtight containers, containers) (excluding containing vegetables) 
21.3% 
160250339 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues) (containing rice) (excluding in airtight containers, containing vegetables) 
21.3% 
160250391 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues) (in airtight containers), N.E.S. 21.3% 
160250399 Other prepared or preserved meat, meat offal or blood of bovine animals (containing less than 30% by weight, excluding internal  
organs and tongues), n.e.s. 21.3% 
160250410 Other prepared or preserved meat, meat offal or blood of bovine animals, dried after simply boiled in water, in airtight contai ners, not 
chilled or frozen 25% 
160250420 Other prepared or preserved meat, meat offal or blood of bovine animals, dried after simply boiled in water, in airtight contai ners, 
n.e.s. 25% 
160250490 Other prepared or preserved meat, meat offal or blood of bovine animals, dried after simply boiled in water, excluding in airti ght 
containers 21.3% 
160250510 Beef jerkey, in airtight containers, not chilled or frozen 10% 
160250520 Jerkey, in airtight containers, n.e.s. 10% 
160250590 Beef jerkey ,excluding in airtight containers 10% 
160250600 Corned beef 21.3% 
160250700 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (in airtight containers, containing vegetables) 
21.3% 
160250810 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (in airtight containers, otherwise containi ng vegetables, but not chilled or frozen) (simply boiled in wate r) 
45% 
160250890 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (in airtight containers, otherwise co ntaining vegetables, but not chilled or frozen), n.e.s. 
38.3% 
160250910 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (simply boiled in water) 50% 
160250991 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (in airtight containers), n.e.s. 50% 
160250999 Other prepared or preserved meat, meat offal or blood of bovine animals (containing not less than 30% by weight, excluding inte rnal 
organs and tongues) (excluding in airtight containers), n.e.s. 
50%  
  WT/COMTD/N/2/Add.14 
Page 34 HS Description MFN rate 
160290210 Other prepared or preserved meat, meat offal or blood excluding those of bovine animals or swine (containing meat or meat offal  of 
bovine animals or swine) 21.3% 
160411090 Salmon, in airtight containers , prepared or preserved, whol e or in pieces, but not minced 9.6% 
160420012 Hard roes of Nishin (Clupea spp.), not in airtight containers, prepared or preserved 11% 
160420014 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.), not in airtight containers, prepared or preserved 
9% 
160420019 Hard roes, prepared or preserved, n.e.s. 6.4% 
160590110 Cuttle fish, squid, scallops and adductors of shellfish smoked 6.7% 
160590214 Cuttle fish and squid, containing rice, prepared or pr eserved, not smoked, excluding in airtight containers 
10.5% 
160590219 Cuttle fish and squid prepared or preserved, n.e.s. 10.5% 
170111110 Raw cane sugar, not containing added flavouring or colouring matter, whose content of sucrose by weight, in the dry state, 
corresponds to a polarimetric reading of less than 98.5 ﾟ, uncentrifugal 
35.30 yen/kg 
170230100 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose, containi ng 
added flavouring or colouring matter 29.8% or 23yen/kg, 
whichever is the 
greater 
170230221 Glucose and glucose syrup, not containing fructose or containing in the dry state les than 20% by weight of fructose, refined, 
excluding those containing added sugar or added flavouring or colouring matter 
21.3% 
170230229 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose, n.e.s. 50% or 25yen/kg, 
whichever is the 
greater 
170240100 Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert s ugar, 
containing added flavouring or colouring matter 29.8% or 23yen/kg, 
whichever is the 
greater 
170240220 Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert s ugar, 
n.e.s. 50% or 25yen/kg, 
whichever is the 
greater 
170260100 Other fructose and fructose syrup, containing in the dry state mo re than 50% by weight of fructose, excluding invert sugar, con taining 
added flavouring or colouring matter 29.8% or 23yen/kg, 
whichever is the 
greater 
170260220 Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar, n.e .s. 50% or 25yen/kg, 
whichever is the 
greater  
   WT/COMTD/N/2/Add.14
 Page 35HS Description MFN rate 
170290190 Sugar, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose, exc luding 
cane sugar, beet sugar centrifugal 29.8% 
170290219 Sugar syrup (excluding of centrifugal), including invert sugar and other sugar and sugar syrup blends containing in the dry sta te 50% 
by weight of fructose 29.8% or 23yen/kg, 
whichever is the 
greater 
170290290 Artificial honey, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fr uctose 50% or 25yen/kg, 
whichever is the 
greater 
170290300 Caramel 50% or 25yen/kg, 
whichever is the 
greater 
170290420 Hi-test molasses, n.e.s. 21.3% 
170290510 Sugars and sugar syrups containing added flavouring or colouring matter, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
170290522 Sorbose 12% 
170290523 Maltose 21.3% 
170290529 Sugars and sugar syrups, n.e.s. 50% or 25yen/kg, 
whichever is the 
greater 
170310091 Cane molasses, resulting from the extraction or refining of sugar, intended for manufacturing alcohol, for the Pooled Quota 
Free 
170310099 Cane molasses, resulting from the extraction or refining of sugar, n.e.s. 15.30 yen/kg 
170390091 Molasses, excluding cane molasses, resulting from the extraction or  refining of sugar, intended for manufacturing alcohol, for the 
Pooled Quota Free 
170390099 Molasses, excluding cane molasses, resulting from the extraction or refining of sugar, n.e.s. 15.30 yen/kg 
170410000 Sugar confectionery (chewing gum, whether or not sugar-coated) 24% 
170490210 Candies 25% 
170490220 Caramels 25% 
170490290 Sugar confectionery (including white chocolate), not containing cocoa, n.e.s. 25% 
180610100 Cocoa powder, containing added sugar 29.8% 
180620111 Chocolate and other food preparations containing cocoa (chewing gum and other sugar confectionery; foods, the largest single 
ingredient of which is sugar by weight), in block, slabs or bars weighing more than 2 kg or paste in contains, of a content exc eeding 2 
kg, containing added sugar 
29.8%  
  WT/COMTD/N/2/Add.14 
Page 36 HS Description MFN rate 
180620119 Chocolate and other food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or paste in containers,  of a 
content exceeding 2 kg, containing added sugar, other than that of the largest single ingredient of which is sugar by weight 
29.8% 
180620190 Chocolate and other food preparations containing Cocoa, in liquid, powder, granular or other bulk form in containers, of a cont ent 
exceeding 2 kg, n.e.s. 28% 
180620210 Chocolate and other food preparations containing cocoa in blocks slabs or bars weighing more than 2 kg or in liquid, paste or o ther 
bulk form in containers, of a content exceeding 2 kg, not containing added sugar, 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 powder ed 
milk and such preparations for manufacture of chocolate in the coming fiscal year and also in consideration of other relevant 
conditions 
Free 
180620311 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, in bl ocks, 
slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packi ngs, of 
a content exceeding 2 kg, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, ex cluding 
whipped cream in pressurized containers, for the pooled quota for other milk products 
21% 
180620319 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, in bl ocks, 
slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packi ngs, of 
a content exceeding 2 kg, containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, ex cluding 
whipped cream in pressuri zed containers, n.e.s. 
23.8%+679 yen/kg 
180620321 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, in bl ocks, 
slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packi ngs, of 
a content exceeding 2 kg, (excluding containing not less than 30% of natural milk constituents by weight, calculated on the dry  
matter, excluding whipped cream in pressurized containers), containing added sugar 
23.8% 
180620322 Food preparations of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, in blocks, sla bs or 
bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a  
content exceeding 2 kg, (excluding containing  not less than 30% of natural milk cons tituents by weight, cal culated on the dry m atter, 
excluding whipped cream in pressurized containers), not containing added sugar 
21.3% 
180631000 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, filled, weighing not more than 2 kg 
10% 
180632100 Chocolate confectionery, in blocks, slabs or bars, not filled, weighing not more than 2 kg 10% 
180632211 Chocolate and other food preparations containing cocoa (chewing gum and other sugar confectionery; foods, the largest single 
ingredient of which is sugar by weight), in blocks, sl abs or bars, not filled, weighing not more than 2 kg 
29.8%  
   WT/COMTD/N/2/Add.14
 Page 37HS Description MFN rate 
180632219 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, not filled, weighing not more than 2 kg, cont aining 
added sugar 29.8% 
180690100 Chocolate confectionery, other than in blocks, slabs or bars, weighing not more than 2 kg 10% 
180690211 Chocolate and other food preparations containing cocoa (chewing gum and other sugar confectionery; foods, the largest single 
ingredient of which is sugar by weight), other than in blocks, slabs or bars, weighing not more than 2 kg 
29.8% 
180690219 Chocolate and other food preparations, containing cocoa, other than in blocks, slabs or bars, weighing not more than 2 kg, adde d 
sugar 29.8% 
180690311 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, other  
than in blocks, slabs or bars weighing not more than 2 kg, containing not less than 30% of natural milk constituents by weight,  
calculated on the dry matter, excluding whipped cream in pressurized containers, for the pooled quota for other milk products 
21% 
180690319 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, other  
than in blocks, slabs or bars weighing not more than 2 kg, containing not less than 30% of natural milk constituents by weight,  
calculated on the dry matter, excluding whippe d cream in pressurized  containers, n.e.s. 
23.8%+679 yen/kg 
180690321 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, other  
than in blocks, slabs or bars weighing not more than 2 kg, (excluding containing not less than 30% of natural milk constituents  by 
weight, calculated on the dry matter, excluding whipped cr eam in pressurized containers), containing added sugar 
23.8% 
180690322 Food preparations of goods of heading 04.01 to 04.04, containing cocoa powder in a proportion by weight of less than 10%, other  
than in blocks, slabs or bars weighing not more than 2 kg, (excluding containing not less than 30% of natural milk constituents  by 
weight, calculated on the dry matter, excluding whipped cream in pressurized containers), not containing added sugar 
21.3% 
190110111 Preparation for infant use, put up for reta il sale, of goods of heading 04.01 to 04.04, including not 1ess than 30% in dried we ight of 
natural milk contents, containing not more than 30% milk fat in all weight, for "the Pooled Quota for other milk products" 
25% 
190110119 Preparation for infant use, put up for retail sale, of goods of heading 04.01 to 04.04, including not less than 30% in dried we ight of 
natural milk contents, containing not more than 30% milk fat in all weight, n.e.s. 
23.8%+679 yen/kg 
190110121 Preparation for infant use, put up for retail sale, of goods of heading 04.01 to 04.04, including more than 30% in dried weight  of 
natural milk contents, containing more than 30% milk fat in all weight, for "the Pooled Quota for other milk products" 
25% 
190110129 Preparation for infant use, put up for retail sale, of goods of heading 04.01 to 04.04, including more than 30% in dried weight  of 
natural milk contents, containing  more than 30% milk fat in all weight, n.e.s. 
23.8%+1,159 yen/kg 
190110211 Preparation for infant use, put up for retail sale, of goods of heading 04.01 to 04.04, including less than 30% in dried weight  of natural 
milk contents, containing added sugar 23.8%  
  WT/COMTD/N/2/Add.14 
Page 38 HS Description MFN rate 
190110219 Preparation for infant use, put up for retail sale, of goods of heading 04.01 to 04.04, including less than 30% in dried weight  of natural 
milk contents, not containing added sugar 21.3% 
190110221 Preparation for infant use, excluding those for put up for retail sale, of goods of heading 04.01 to 04.04, including less than  30% in 
dried weight of natural milk contents, containing added sugar 
24% 
190110229 Preparation for infant use, excluding those for put up for retail sale, of goods of heading 04.01 to 04.04, including less than  30% in 
dried weight of natural milk contents. not containing added sugar 
13.6% 
190120111 Mixes and doughs for the preparation of bakers' wares of heading 19.05 (food preparation of goods of headings 04.01 to 04.04), 
including not less than 30% in dried weight of natural milk contents, containing not more than 30% milk fat in all weight, for "the 
Pooled Quota for other milk products" 
25% 
190120112 Mixes and doughs for the preparation of bakers' wares of heading 19.05 (food preparation of goods of headings 04.01 to 04.04), 
including not less than 30% in dried weight of natural milk contents, containing not more than 30% milk fat in all weight, n.e. s. 
23.8%+679 yen/kg 
190120116 Mixes and doughs for the preparation of bakers' wares of heading 19.05 (food preparation of goods of headings 04.01 to 04.04), 
including not less than 30% in dried weight of natural milk contents, containing more than 30% milk fat in all weight, for "the  pooled 
quota for other milk products" 
25% 
190120117 Mixes and doughs for the preparation of bakers' wares of heading 19.05 (food preparation of goods of headings 04.01 to 04.04), 
including not less than 30% in dried weight of natural milk contents, containing more than 30% milk fat in all weight, n.e.s. 
23.8%+1,159 yen/kg 
190120131 Mixes and doughs for the preparation of bakers' wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mos tly containing wheat preparatio n, imported by Japanese Gove rnment, according to the Arti cle 
42 of "The law of stabilization of demand; supply and price of main food" or imported with certification of Minister of Agricul ture, 
Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in Artic le70 1 
paragraph of the law 
25% 
190120139 Mixes and doughs for the preparation of bakers' wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mos tly containing wheat preparation, n.e.s. 
27.40 yen/kg  
   WT/COMTD/N/2/Add.14
 Page 39HS Description MFN rate 
190120141 Mixes and doughs for the preparation of bakers' wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mos tly containing triticale or barley preparation,  imported by Japane se Government, accordi ng to 
the Article67 of "The law of stabilization of demand; supply and price of main food" 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 prov ided 
in Article 45 1 paragraph of the law 
25% 
190120149 Mixes and doughs for the preparation of bakers/ wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mostly c ontaining triticale or barl ey preparation, n.e.s. 
31 yen/kg 
190120151 Mixes and doughs for the preparation of bakers' wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mos tly containing starch, containi ng wheat starch, imported by Japanese Government, accordi ng to 
the Article67 of "The law of stabilization of demand; supply and price of main food" 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 prov ided 
in Article 45 1 paragraph of the law 
25% 
190120152 Mixes and doughs for the preparation of bakers' wares of heading 19.05, food preparations, containing flour groats, meal pellet s or 
starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding cake-mixes and a  kind used 
as infant food or dietetic purpose, mostly c ontaining starch, containi ng wheat starch, n.e.s. 
34.40 yen/kg 
190120211 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, food preparatio n of goods of 
heading 04.01 to 04.04, containing added sugar 
23.8% 
190120219 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, food preparatio n of goods of 
heading 04.01 to 04.04, not containing added sugar 
21.3% 
190120222 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, (cake-mixes), c ontaining 
added sugar 
23.8% 
190120223 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, whea t, triticale or barley, which total weight is no t less than 85% of the articles, (cake-mixes), n ot containing 
added sugar, put up in containers for retail sa le, not more than 500g each including container 
12%  
  WT/COMTD/N/2/Add.14 
Page 40 HS Description MFN rate 
190120224 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, whea t, triticale or barley, which total weight is no t less than 85% of the articles, (cake-mixes), n ot containing 
added sugar, n.e.s. 
12% 
190120231 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, containing added sugar, containing not more than 15% by weight of sucrose, of  
rice flour 
24% 
190120232 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, containing added sugar, containing not more than 15% by weight of sucrose, of  
wheat flour 
24% 
190120233 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, containing added sugar, containing not more than 15% by weight of sucrose, n. e.s. 
24% 
190120234 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which total weight is not less than 85% of the articles, excluding those  of food 
preparation of goods of heading 04.01 to 04.04, containing added sugar, containing more than 15% by weight of sucrose, of rice flour 
23.8% 
190120235 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, containing added sugar, containing more than 15% by weight of sucrose, of whe at 
flour 
23.8% 
190120239 Mixes and doughs for the preparation of bakers' wares of heading 19,05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, containing added sugar, containing more than 15% by weight of sucrose, n.e.s.  
23.8% 
190120241 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, not containing added sugar, put up in containers for retail sale, not more th an 500g 
each including container 
13.6%  
   WT/COMTD/N/2/Add.14
 Page 41HS Description MFN rate 
190120242 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, not containing added sugar, put up in containers for retail sale and not more  than 
500g each including container, of rice flour 
16% 
190120243 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.01 to 04.04 or cake-mixes, not containing added sugar, put up in containers for retail sale and not more  than 
500g each including container, of wheat flour 
16% 
190120249 Mixes and doughs for the preparation of bakers' wares of heading 19.05, excluding food preparations, containing flour groats, m eal 
pellets or starch of rice, wheat, triticale or barley, which tota l weight is not less than 85% of  the articles, and those of fo od preparation 
of goods of heading 04.O1 to 04.04 or cake-mixes, not containing added sugar, put up in containers for retail sale and not more  than 
500g each including container, n.e.s. 
16% 
190190131 Food preparations of goods of heading 04.01 to 04.04, containi ng not less than 30% natural milk constituents, of the articles i n dry 
weight, excluding whipped cream in pressurized containers, containing not more than 30% milk fat by weight, for "the Pooled Quo ta 
for other milk products" 21% 
190190132 Food preparations of goods of heading 04.01 to 04.04, containi ng not less than 30% natural milk constituents, of the articles i n dry 
weight, excluding whipped cream in pressurized containers, containing not more than 30% milk fat by weight, n.e.s. 
29.8%+679 yen/kg 
190190136 Food preparations of goods of heading 04.01 to 04.04, containi ng not less than 30% natural milk constituents, of the articles i n dry 
weight, excluding whipped cream in pressurized containers, containing more than 30% milk fat by weight, for "the Pooled Quota f or 
other milk products" 21% 
190190137 Food preparations of goods of heading 04.01 to 04.04, containi ng not less than 30% natural milk constituents, of the articles i n dry 
weight, excluding whipped cream in pressurized containers, containing more than 30% milk fat by weight, n.e.s. 
29.8%+1,159 yen/kg 
190190151 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, mostly containing wheat preparation, imp orted 
by Japanese Government, according to the Artic le 42 of " The law of stabilization of de mand; supply and pri ce of main food" or 
imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat an d 
others provided in Article 45 1 paragraph of the law 
25% 
190190159 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose,  mostly containing wh eat preparation, n.e .s. 
27.40 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 42 HS Description MFN rate 
190190161 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, mostly containing triticale or barley wh eat 
preparation, imported by Japanese Governme nt, according to the Article 42 of "The la w of stabilization of demand; supply and pr ice 
of main food" or imported with certifica tion of Minister of Agriculture, Forestry and Fishery according to the cabinet order 
concerning wheat and others provided in Article 45 1 paragraph of the law 
25% 
190190169 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, mostly containing triticale or barley wh eat 
preparation, n.e.s. 
31 yen/kg 
190190171 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, mostly containing starch, containing whe at 
starch, imported by Japanese Government, according to the Article 42 of "The law of stabilization of demand; supply and price o f 
main food" or imported with certification of  Minister of Agriculture, Forestry and Fi shery according to the cabinet order conce rning 
wheat and others provided in Article 45 1 paragraph of the law 
25% 
190190172 Food preparation, containing groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weight is not less than 85% of 
the articles, excluding cake-mixes and a kind used as infant food or dietetic purpose, mostly containing starch, containing whe at 
starch, n.e.s. 34.40 yen/kg 
190190211 Food preparations of goods of heading 04.01 to 04.04, contai ning less than 30% natural milk constituents, containing added suga r and 
less than 50% by weight of sucrose, foods, the largest single ingredient of which is sugar by weight 
28% 
190190216 Whipped cream in pressurized containers, c ontaining less than 30% natural milk constituents, containing added sugar and less th an 
50% by weight of sucrose, n.e.s. 23.8% 
190190217 Food preparations of goods of heading 04.01 to 04.04, containi ng less than 30% natural milk constituents, excluding whipped cre am 
in pressurized containers, containing added sugar and less than 50% by weight of sucrose 
23.8% 
190190219 Food preparations of goods of heading 04.01 to 04.04, containi ng less than 30% natural milk constituents, excluding whipped cre am 
in pressurized containers, containing added sugar and more than 50% by weight of sucrose 
29.8% 
190190221 Whipped cream in pressurized containers, not containing added sugar 21.3% 
190190229 Food preparations of goods of heading 04.01 to 04.04, containi ng less than 30% natural milk constituents, excluding Whipped cre am 
in pressurized containers, not containing added sugar 21.3% 
190190241 Preparations of rice flour, excluding groats, meal, pellets or st arch of rice, wheat, triticale, barley, which total weight is less than 85%, 
containing added sugar and not more than 15% by weight of sucrose, n.e.s. 
24%  
   WT/COMTD/N/2/Add.14
 Page 43HS Description MFN rate 
190190242 Preparations of wheat flour, excluding groa ts, meal, pellets or starch of rice, wheat , triticale, barley, which total weight is  less than 
85%, containing added sugar and not more than 15% by weight of sucrose, n.e.s. 
24% 
190190243 Food preparations of flour, excluding groats, meal, pellets or starch of rice, wheat, triticale,  barley, which total weight is less than 
85%, meal, or starch, containing added sugar and not more than 15% by weight of sucrose, n.e.s. 
24% 
190190246 Preparations of rice flour, excluding groats, meal, pellets or st arch of rice, wheat, triticale, barley, which total weight is less than 85%, 
containing added sugar and more than 15% by weight of sucrose, foods, the largest single ingredient of which is sugar by weight  
28% 
190190247 Preparations of wheat flour, excluding groa ts, meal, pellets or starch of rice, wheat , triticale, barley, which total weight is  less than 
85%, containing added sugar and more than 15% by weight of sucrose, foods, the largest single ingredient of which is sugar by w eight 
28% 
190190248 Food preparations of flour, meal, excluding  groats, meal, pellets or starch of rice, wheat, triticale, barley, which total weig ht is less 
than 85%, or starch, containing added sugar and more than 15% by weight of sucrose, foods, the largest single ingredient of whi ch is 
sugar by weight 
28% 
190190251 Preparations of rice flour, excluding groats, meal, pellets or st arch of rice, wheat, triticale, barley, which total weight is less than 85%, 
containing added sugar and more than 15% by weight of sucrose, n.e.s. 
23.8% 
190190252 Preparations of wheat flour, excluding groa ts, meal, pellets or starch of rice, wheat , triticale, barley, which total weight is  less than 
85%, containing added sugar and more than 15% by weight of sucrose, n.e.s. 
23.8% 
190190253 Food preparations of flour, excluding groats, meal, pellets or starch of rice, wheat, triticale,  barley, which total weight is less than 
85%, meal, or starch, containing added sugar and more than 15% by weight of sucrose, n.e.s. 
23.8% 
190190261 Food preparations of flour, excluding groats, meal, pellets or starch of rice, wheat, triticale,  barley, which total weight is less than 
85%, meal, or starch, not containing added sugar, put up in containers for retail sale, not more than 500g each including conta iner 
13.6% 
190190266 Preparations of rice flour, excluding groats, meal, pellets or st arch of rice, wheat, triticale, barley, which total weight is less than 85%, 
not containing added sugar, n.e.s. 16% 
190190267 Preparations of wheat flour, excluding groa ts, meal, pellets or starch of rice, wheat , triticale, barley, which total weight is  less than 
85%, containing added sugar, n.e.s. 16% 
190190269 Food preparations of flour, not containing added sugar, n.e.s. 16% 
190190583 Mochi (rice-cake), dango or other similar rice product, excluding a kind used as infant food or dietetic purpose, containing no t more 
than 30% by weight of rice, containing added sugar and not more than 15% by weight of sucrose 
24% 
190190585 Mochi (rice-cake), dango or other similar rice product, excluding a kind used as infant food or dietetic purpose, containing no t more 
than 30% by weight of rice, containing added sugar and more than 15% by weight of sucrose 
25%  
  WT/COMTD/N/2/Add.14 
Page 44 HS Description MFN rate 
190190586 Mochi (rice-cake), dango or other similar rice product, excluding a kind used as infant food or dietetic purpose, containing no t more 
than 30% by weight of rice, not containing added sugar 16% 
190211000 Uncooked pasta, not stuffed or otherwise prepared, containing eggs 30 yen/kg 
190219010 Uncooked biefun, not stuffed or otherwise prepared 27.20 yen/kg 
190219092 Uncooked udon, somen and soba, not stuffed or otherwise prepared 34 yen/kg 
190219093 Uncooked spaghetti, not stuffed or otherwise prepared 30 yen/kg 
190219094 Uncooked macaroni, not stuffe d or otherwise prepared 30 yen/kg 
190219099 Uncooked pasta, not stuffed or otherwise prepared, n.e.s. 34 yen/kg 
190220111 Stuffed pasta, containing added sugar, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustace ans, 
molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of 
such other products, not less than 30% by weight of natural milk constituents on the dry matter 
5.1% 
190220119 Stuffed pasta, containing added sugar, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustace ans, 
molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of 
such other products, n.e.s. 
5.1% 
190220191 Stuffed pasta, containing added sugar, not less than 30% by weight natural milk constituents on the dry matter, n.e.s. 
23.8% 
190220199 Stuffed pasta, containing added sugar, n.e.s. 23.8% 
190220211 Stuffed pasta, not containing added sugar, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or 
crustaceans, molluscs or other aquatic invert ebrates, or any combination thereof, and also containing  ebi predominating by weig ht 
over each of such other products, not less than 30% by weight of meat or meat o ffal of bovine animals, natural milk constituent s or 
any combination thereof on the dry matter 
5.1% 
190220219 Stuffed pasta, not containing added sugar, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or 
crustaceans, molluscs or other aquatic invert ebrates, or any combination thereof, and also containing  ebi predominating by weig ht 
over each of such other products, n.e.s. 
5.1% 
190220221 Stuffed pasta not containing added sugar, not less than 30% by weight of meat or meat offal of bovine animals, natural milk 
constituents or any combination thereof on the dry matter 21.3% 
190220229 Stuffed pasta, not containing added sugar, n.e.s. 21.3% 
190230110 Other pasta containing added sugar, not less than 30% by  weight of natural milk constituents on the dry matter 
23.8% 
190230190 Other pasta containing added sugar, n.e.s. 23.8% 
190230210 Other pasta not containing added sugar, not less than 30% by  weight of natural milk constituents on the dry matter 
21.3% 
190230290 Other pasta, not containing added sugar, n.e.s. 21.3% 
190300000 Tapioca and substitutes therefor prepared from starch, in the fo rm of flakes, grains, pearls, siftings or in similar forms 
9.6%  
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 Page 45HS Description MFN rate 
190410010 Breakfast cereals other than obtained by merely sw elling or roasting of rice, wheat, barely or triticale 
11.5% 
190410221 Food preparations, containing not less than 50% by weight good s which obtained by swelling or roasting of rice, wheat, tritical e or 
barley, of wheat, imported by Japanese Government, according to the Article 42 of "The law of stabilization of demand; supply a nd 
price of main food " or importe d with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet o rder 
concerning wheat and others provided in Article 45 1 paragraph of the law 
19.2% 
190410229 Food preparations, containing not less than 50% by weight good s which obtained by swelling or roasting of rice, wheat, tritical e or 
barley, of wheat, n.e.s. 26.20 yen/kg 
190410231 Food preparations, containing not less than 50% by weight good s which obtained by swelling or roasting of rice, wheat, tritical e or 
barley, of barley, imported by Japanese Government, according to the Article 42 of "The law of stabilization of demand; supply and 
price of main food " or importe d with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet o rder 
concerning wheat and others provided in Article 45 1 paragraph of the law 
19.2% 
190410239 Food preparations, containing not less than 50% by weight good s which obtained by swelling or roasting of rice, wheat, tritical e or 
barley, of barley, n.e.s. 26.60 yen/kg 
190420100 Breakfast cereals obtained from unroasted cer eal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes o r 
swelled cereals 11.5% 
190420221 Food preparations, containing not less than 50% by weight goods which obtained by swelling of rice, wheat, triticale or barley,  of 
wheat, imported by Japanese Government, according to the Article 42 of "The law of stabilization of demand; supply and price of  
main food "or imported with certification of  Minister of Agriculture, Forestry and Fi shery according to the cabinet order conce rning 
wheat and others provided in Article 45 1 paragraph of the law 
19.2% 
190420229 Food preparations, containing not less than 50% by weight good s which obtained by swelling or roasting of rice, wheat, tritical e or 
barley, of wheat, n.e.s. 26.20 yen/kg 
190420231 Food preparations, containing not less than 50% by weight goods which obtained by swelling of rice, wheat, triticale or barley,  of 
barley, imported by Japanese Gove rnment, according to the Article 42 of "The law of stabilization of dema nd; supply and price o f 
main food " or imported with certification of Minister of Agriculture, Forestry and Fishery accordi ng to the cabinet order conc erning 
wheat and others provided in Article 45 1 paragraph of the law 
19.2% 
190420239 Food preparations, containing not less than 50% by weight goods which obtained by swelling of rice, wheat, triticale or barley,  of 
barley, n.e.s. 26.60 yen/kg 
190430010 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of bulgur wheat, imported by Japanese 
Government, according to the Article 42 of "The law of stabilization of demand; supply and price of main food" or imported with  
certification of Minister of Agriculture, Fo restry and Fishery according to the cabine t order concerning wheat and others provi ded in 
Article 45 1 paragraph of the law 
25%  
  WT/COMTD/N/2/Add.14 
Page 46 HS Description MFN rate 
190430090 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of bulgur wheat, n.e.s. 
26.20 yen/kg 
190490110 Cereals, other than maize (corn), in grain form, precooked or otherwise prepared, of rice, containing not more than 30% by weig ht of 
rice 25% 
190490210 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of wheat, imported by Japanese Government, 
according to the Article 42 of "The law of stabilization of dema nd; supply and price of main fo od" or imported with certificati on of 
Minister of Agriculture, Forest ry and Fishery according to the cabinet order co ncerning wheat and others  provided in Article 45  1 
paragraph of the law 
25% 
190490290 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of wheat, n.e.s. 
26.20 yen/kg 
190490310 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of barley imported by Japanese Government, 
according to the Article 42 of "The law of stabilization of dema nd; supply and price of main f ood " or imported with certificat ion of 
Minister of Agriculture, Forest ry and Fishery according to the cabinet order co ncerning wheat and others  provided in Article 45  1 
paragraph of the law 
25% 
190490390 Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared, of barley, n.e.s. 
26.60 yen/kg 
190531000 Sweet biscuits 20.4% 
190590311 Arare, Sembei and similar rice products, containing added sugar 34% 
190590312 Biscuits, cookies and crackers, containing added sugar 15% 
190590314 Crisp savoury food products, made from a dough based on potato powder, containing added sugar 9% 
190590321 Arare, Sembei and similar rice products, n.e.s. 29.8% 
190590322 Biscuits, cookies and crackers, n.e.s. 13% 
190590323 Crisp savoury food products, made from a dough based on potato powder, n.e.s. 9% 
200190120 Sweet corn prepared or preserved by vinegar or acetic acid, containing added sugar 10.5% 
200190130 Young corncobs, prepared  or preserved by vinegar or acet ic acid, containing added sugar 16.8% 
200190230 Sweet corn, prepared or preserved by vinegar or acetic acid, not containing added sugar 7.5% 
200290211 Tomato puree and tomato paste, prepared or preserved, in airtight containers, not added sugar, for the Pooled Quota 
Free 
200290219 Tomato puree and tomato paste, prepared or preserved, in airtight containers, not added sugar, (Other than those for the Pooled  Quota) 
16% 
200290221 Tomato puree and tomato paste, prepared or preserved, not added sugar, excluding airtight containers, for the Pooled Quota 
Free 
200290229 Tomato puree and tomato paste, prepared or preserved, not added sugar, excluding airtight containers, (Other than those for the  
Pooled Quota) 16% 
200310211 Mushrooms of the genus Agaricus (French mushrooms), prepared or preserved, not containing added sugar, in airtight containers n ot 
more than 10kg each including container 13.6%  
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 Page 47HS Description MFN rate 
200310219 Mushrooms of the genus Agaricus (excluding French mushrooms), prepared or preserved, not containing added sugar, in airtight 
containers not more than 10kg each including container 9.6% 
200310220 Mushrooms of the genus Agaricus, prepared or preserved, not containing added sugar, n.e.s. 10.5% 
200390210 Other mushrooms, prepared or preserved, not containing added sugar, in airtight containers not more than 10kg each including 
container 9.6% 
200390220 Other mushrooms, prepared or preserved, not containing added sugar, n.e.s. 10.5% 
200410100 Potatoes, cooked, not othe rwise prepared, frozen 8.5% 
200410210 Mashed potatoes, prepared or preserved, frozen 13.6% 
200410220 Potatoes, prepared or preserved, frozen, n.e.s. 9% 
200490110 Sweet corn, prepared or preserved, containing added sugar, frozen 10.5% 
200490120 Vegetables, prepared or preserved, containing added sugar, frozen, excluding sweet corn 23.8% 
200490211 Asparagus, prepared or preserved, not containing added sugar, frozen 17% 
200490212 Leguminous Vegetables, prepared or preserved, not containing added sugar, frozen 17% 
200490220 Bamboo shoots, prepared or preserved, not containing added sugar, frozen 13.6% 
200490230 Sweet corn, prepared or preserved, not containing added sugar, frozen 7.5% 
200490291 Vegetables, prepared or preserved, not containing added sugar, frozen, Young corncobs, other than in airtight containers 
15% 
200490299 Vegetables, prepared or preserved, not containing added sugar, frozen, n.e.s. 9% 
200510100 Homogenised vegetables, containing added sugar, not frozen 16.8% 
200520100 Mashed potatoes and potato flakes, prepared or preserved, not frozen 13.6% 
200520220 Potatoes, prepared or preserved, not frozen, n.e.s. 9% 
200540190 Peas (Pisum sativum), prepared or preserved, shelled, containing added sugar, not frozen 23.8% 
200540221 Peas (Pisum sativum), prepared or preserved, unshelled, not containing added sugar, not frozen, n.e.s. 
9% 
200551110 Beans (Vigna spp., Phaseolus spp.), prepared or preserved, shelled containing tomatos puree or other kind of tomato preparation  and 
meat of swine, lard or other pig fat, in airtight containers, containing added sugar, not frozen 
14% 
200551190 Beans (Vigna spp., Phaseolus spp.), prepared or preserved, shelled, containing added sugar, not frozen, n.e.s. 
23.8% 
200551200 Beans (Vigna spp., Phaseolus spp.), prepared or preserved, shelled, not containing added sugar, not frozen 
17% 
200559220 Beans (Vigna spp., Phaseolus spp.), prepared or preserved, unshelled, not containing added sugar, not frozen, n.e.s. 
9% 
200560010 Asparagus, prepared or preserved, in airtight containers not more than 10kg each including container, not frozen 
16% 
200560020 Asparagus, prepared or preserved, not containing added sugar, not frozen, n.e.s. 12% 
200580100 Sweet corn (Zea mays var. saccharata), prepared or preserved, containing added sugar, not frozen 
14.9%  
  WT/COMTD/N/2/Add.14 
Page 48 HS Description MFN rate 
200580200 Sweet corn (Zea mays var. saccharata), prepared or preserved, not containing added sugar, not frozen 
10% 
200591900 Bamboo shoots, prepared or preserved, not containing added sugar, not frozen 13.6% 
200599111 Leguminous vegetables (podded out), prepared or preserved, in ai rtight containers, containing tomatos puree or other kind of to mato 
preparation and meat of swine, lard or other pig fat, containing added sugar, not frozen 
14% 
200599119 Leguminous vegetables (podded out), prepared or preserved, containing  added sugar, not frozen, n.e.s. 
23.8% 
200599219 Young corncobs, other than in airtight containers, containing added sugar, not frozen 15% 
200599220 Leguminous vegetables (podded out), prepared or pr eserved, not containing added sugar, not frozen 
17% 
200599999 Other vegetables, prepared or preserved, not containing added sugar, not frozen, n.e.s. 9% 
200710100 Homogenised preparations, containing added sugar 34% 
200710200 Homogenised preparations, not containing added sugar 21.3% 
200791111 Jams, containing added sugar, of citrus fruit 16.8% 
200791119 Fruit jellies and marmalades, containing added sugar, of citrus fruit 16.8% 
200791121 Jams, not containing added sugar, of citrus fruit 12% 
200791129 Fruit jellies and marmalades, not containing added sugar, of citrus fruit 12% 
200791210 Fruit puree and fruit pastes, containing added sugar, of citrus fruit 34% 
200791220 Fruit puree and fruit pastes, not containing added sugar, of citrus fruit 21.3% 
200799111 Jams, containing added sugar, excluding those of citrus fruit 16.8% 
200799119 Fruit jellies, containing added sugar, excluding those of citrus fruit 16.8% 
200799121 Jams, not containing added sugar, excluding those of citrus fruit 12% 
200799129 Fruit jellies, not containing added sugar, excluding those of citrus fruit 12% 
200799211 Fruit puree and fruit paste, containing added sugar, excluding those of citrus fruit 34% 
200799219 Fruit or nut puree and fruit or nut pastes, containing added sugar, excluding those of citrus fruit, fruit puree and fruits pas tes 
40% 
200799221 Fruit puree and fruit paste, not containing added sugar, excluding those of citrus fruit 21.3% 
200799229 Fruit or nut puree and fruit or nut pastes, not containing added sugar, excluding those of citrus fruit, fruit puree and fruits  pastes 
25% 
200811120 Ground-nuts, except peanut butter, prepared or preserved, containing added sugar 23.8% 
200811291 Roasted ground nuts, unshelled, not containing added sugar 21.3% 
200811292 Roasted ground nuts, shelled, not containing added sugar 21.3% 
200811299 Ground nuts, prepared or preserved, not containing added sugar, n.e.s. 21.3% 
200819199 Preserved nuts, containing added sugar, n.e.s. 16.8% 
200819226 Gingko nuts, not containing added sugar, n.e.s 12% 
200819229 Nuts, prepared or preserved, not roasted, not containing added sugar, n.e.s. 12%  
   WT/COMTD/N/2/Add.14
 Page 49HS Description MFN rate 
200820111 Pineapples, prepared or preserved, in airti ght containers not more than 10kg each incl uding container, other than in pulp form,  
chopped or crushed, for the Pooled Quota, containing added sugar 
Free 
200820119 Pineapples, prepared or preserved, in airti ght containers not more than 10kg each incl uding container, other than in pulp form,  
chopped or crushed, containing added sugar, excluding for the Pooled Quota 
33 yen/kg 
200820191 Pineapples, prepared or preserved, in airtight containers not more than 10kg each including container, in pulp form, chopped or  
crushed, containing added sugar 25.5% 
200820199 Pineapples, prepared or preserved, containing added sugar, n.e.s. 46.8% 
200820211 Pineapples, prepared or preserved, in airti ght containers not more than 10kg each incl uding container, other than in pulp form,  
chopped or crushed, for the Pooled Quota, not containing added sugar 
Free 
200820219 Pineapples, prepared or preserved, in airti ght containers not more than 10kg each incl uding container, other than in pulp form,  
chopped or crushed, not containing added sugar, excluding for the Pooled Quota 
33 yen/kg 
200820290 Pineapples, prepared or preserved, not containing added sugar, n.e.s. 25.5% 
200830110 Citrus fruit, prepared or preserved, in pulp form, containing added sugar 29.8% 
200830190 Citrus fruit, prepared or preserved, containing added sugar, n.e.s. 23.8% 
200830210 Citrus fruit, prepared or preserved, in pulp form, not containing added sugar 21.3% 
200830290 Citrus fruit, prepared or preserved, not containing added sugar, n.e.s. 17% 
200840111 Pears, prepared or preserved, containing added sugar, in pulp form, in airtight containers 15% 
200840119 Pears, prepared or preserved, containing added sugar, in pulp form, n.e.s. 21% 
200840191 Pears, prepared or preserved, containing added sugar, other than pulp form, in airtight containers 
10.8% 
200840199 Pears, prepared or preserved, containing added sugar, other than pulp form, n.e.s. 15% 
200850110 Apricots, prepared or preserved, containing added sugar, in pulp form 15% 
200850190 Apricots, prepared or preserved, containing added sugar, other than pulp form 15% 
200860110 Cherries, prepared or preserved, containing added sugar, in pulp form 15% 
200860190 Cherries, prepared or preserved, containing added sugar, other than pulp form 15% 
200870111 Peaches (including nectarines), prepared or preserved, containing added sugar, in pulp form , in airtight containers 
21.3% 
200870119 Peaches (including nectarines), prep ared or preserved, containing ad ded sugar, in pulp form, n.e.s. 
29.8% 
200870199 Peaches (including nectarines), prepar ed or preserved, containing added sugar, other than pulp form, n.e.s. 
13.4% 
200880110 Strawberries, prepared or preserved, containing added sugar, in pulp form 21% 
200880190 Strawberries, prepared or preserved, containing added sugar, n.e.s. 11% 
200880210 Strawberries, prepared or preserved, not containing added sugar, in pulp form 15% 
200880290 Strawberries, prepared or preserved, not containing added sugar, n.e.s. 12%  
  WT/COMTD/N/2/Add.14 
Page 50 HS Description MFN rate 
200892211 Mixtures of fruit, prepared or preserved, containing added sugar, in pulp form 29.8% 
200892219 Mixtures of fruit, prepared or preserved, containing added sugar, other than pulp form 23.8% 
200892221 Mixtures of fruit, prepared or preserved, not containing added sugar, in pulp form 21.3% 
200892229 Mixtures of fruit, prepared or preserved, not containing added sugar, other than pulp form 17% 
200899100 Ume (fruit of Mume plum), prepared or preserved 12% 
200899215 Fruit, prepared or preserved, containing added sugar, in pulp form, n.e.s. 29.8% 
200899219 Fruit, containing added sugar, prepared or preserved, other than pulp form, n.e.s. 16.8% 
200899227 Fruit, prepared or preserved, not containing added sugar, in pulp form, n.e.s. 21.3% 
200899228 Frozen taros, not containing added sugar, other than pulp form 10% 
200899251 Sweetpotatoes, prepared or preserved, whole or in pieces, dried af ter simply by steaming or boiling in water 
12% 
200899259 Other fruit, prepared or preserved, not containing added sugar, other than pulp form, n.e.s. 12% 
200911110 Orange juice, frozen, containing added sugar, not more than 10% by weight of sucrose, naturally and artificially contained 
25.5% 
200911190 Orange juice, frozen, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200911210 Orange juice, frozen, not containing added sugar, not more than 10% by weight of sucrose 21.3% 
200911290 Orange juice, frozen, not containing added sugar, n.e.s. 25.5% 
200912110 Orange juice, not frozen, of a Br ix value not exceeding 20, containing added sugar, not more than 10% by weight of sucrose, nat urally 
and artificially contained 25.5% 
200912190 Orange juice, not frozen, of a Brix value not exceed ing 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200912210 Orange juice, not frozen, of a Brix value not exceedin g 20, not containing added sugar, not more than 10% by weight of sucrose 
21.3% 
200912290 Orange juice, not frozen, of a Brix value not exceedin g 20, not containing added sugar, n.e.s. 25.5% 
200919110 Orange juice, not frozen, containing added sugar, not more than 10% by weight of sucrose, naturally and artificially contained 
25.5% 
200919190 Orange juice, not frozen, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200919210 Orange juice, not frozen, not containing added sugar, not more than 10% by weight of sucrose 21.3% 
200919290 Orange juice, not frozen, not containing added sugar, n.e.s. 25.5% 
200921110 Grapefruit (including Pomelo) juice, of a Br ix value not exceeding 20, containing added sugar, not more than 10% by weight of 
sucrose, naturally and artificially contained 23%  
   WT/COMTD/N/2/Add.14
 Page 51HS Description MFN rate 
200921190 Grapefruit (including Pomelo) juice, of a Brix value not exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200921210 Grapefruit (including Pomelo) jui ce, of a Brix value not exceeding 20, not containi ng added sugar, not more than 10% by weight of 
sucrose 19.1% 
200921290 Grapefruit (including Pomelo) juice, of a Brix value not exceeding 20, not containing added sugar, n.e.s. 
25.5% 
200929110 Grapefruit (including Pomelo) juice, of a Brix value exceeding 20, containing added sugar, not more than 10% by weight of sucro se, 
naturally and artificially contained 23% 
200929190 Grapefruit (including Pomelo) juice, of a Brix value exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200929210 Grapefruit (including Pomelo) juice, of a Brix value exceeding 20, not containing added sugar, not more than 10% by weight of 
sucrose 19.1% 
200929290 Grapefruit (including Pomelo) juice, of a Brix value exceeding 20, not containing added sugar, n.e.s. 
25.5% 
200931110 Juice of any other single citrus fruit, of a Brix value not exceeding 20, containing added sugar, not more than 10% by weight o f 
sucrose, naturally and artificially contained 23% 
200931190 Juice of any other single citrus fruit, of a Brix value not exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200931212 Lime juice, of a Brix valu e not exceeding 20, not containing added sugar, not more than 10% by weight of sucrose 
12% 
200931219 Juice of any other single citrus fruit, of a Brix value not exceeding 20, not containing  added sugar, not more than 10% by weig ht of 
sucrose 19.1% 
200931290 Juice of any other single citrus fruit, of a Brix value not exceeding 20, not containing added sugar, n.e.s. 
25.5% 
200939110 Juice of any other single citrus fruit, of a Brix value exceeding 20, containing added sugar, not more than 10% by weight of su crose, 
naturally and artificially contained 23% 
200939190 Juice of any other single citrus fruit, of a Brix value exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200939212 Lime juice, of a Brix valu e exceeding 20, not cont aining added sugar, not more th an 10% by weight of sucrose 
12%  
  WT/COMTD/N/2/Add.14 
Page 52 HS Description MFN rate 
200939219 Juice of any other single citrus fruit, of a Brix value exceeding 20, not containing added sugar, not more than 10% by weight o f 
sucrose 19.1% 
200939290 Juice of any other single citrus fruit, of a Brix value exceeding 20, not containing added sugar, n.e.s. 
25.5% 
200941110 Pineapple juice, of a Brix valu e not exceeding 20, containi ng added sugar, not more than 10% by weight of sucrose, naturally an d 
artificially contained 23% 
200941190 Pineapple juice, of a Brix value not exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200941210 Pineapple juice, of a Brix value not exceeding 20, not containing added sugar, not more than 10% by weight of sucrose 
19.1% 
200941290 Pineapple juice, of a Brix value not exceeding 20, not containing added sugar, n.e.s. 25.5% 
200949110 Pineapple juice, of a Brix value exceeding 20, containing added sugar, not more than 10% by weight of sucrose, naturally and 
artificially contained 23% 
200949190 Pineapple juice, of a Brix value exceeding 20, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200949210 Pineapple juice, of a Brix value exceeding 20, not containing added sugar, not more than 10% by weight of sucrose 
19.1% 
200949290 Pineapple juice, of a Brix value exceeding 20, not containing added sugar, n.e.s. 25.5% 
200950100 Tomato juice, containing added sugar 29.8% 
200950200 Tomato juice, not containing added sugar 21.3% 
200961110 Grape juice (including grape must), of a Brix value not exceeding 30, containing added sugar, not more than 10% by weight of 
sucrose, naturally and artificially contained 23% 
200961190 Grape juice (including grape must), of a Brix value not exceeding 30, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200961200 Grape juice (including grape must), of a Brix value not exceeding 30, not containing added sugar 
19.1% 
200969110 Grape juice (including grape must), of a Brix value exceeding 30, containing added sugar, not more than 10% by weight of sucros e, 
naturally and artificially contained 23% 
200969190 Grape juice (including grape must), of a Brix value exceeding 30, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater  
   WT/COMTD/N/2/Add.14
 Page 53HS Description MFN rate 
200969210 Grape juice (including grape must), of a Brix value exceeding 30, not containing added sugar, not more than 10% by weight of 
sucrose 19.1% 
200969290 Grape juice (including grape must), of a Brix value exceeding 30, not containing added sugar, n.e.s. 
25.5% 
200971110 Apple juice, of a Brix value not exceeding 20, containing added sugar, not more than 10% by weight of sucrose, naturally and 
artificially contained 23% 
200971190 Apple juice, of a Brix value not exceeding 20, containing added sugar, n.e.s. 34% or 23yen/kg, 
whichever is the 
greater 
200971210 Apple juice, of a Brix value not exceeding 20, not containing added sugar, not more than 10% by weight of sucrose 
19.1% 
200971290 Apple juice, of a Brix value not exceeding  20, not containing added sugar, n.e.s. 29.8% 
200979110 Apple juice, of a Brix value exceeding 20, c ontaining added sugar, not more than 10% by  weight of sucrose, naturally and artifi cially 
contained 23% 
200979190 Apple juice, of a Brix value exceeding 20, containing added sugar, n.e.s. 34% or 23yen/kg, 
whichever is the 
greater 
200979210 Apple juice, of a Brix value exceeding 20, not containing added sugar, not mo re than 10% by weight of sucrose 
19.1% 
200979290 Apple juice, of a Brix value exceeding 20 , not containing added sugar, n.e.s. 29.8% 
200980111 Juice of any other single fruit, containing added sugar, not more than 10% by weight of sucrose, naturally and artificially con tained 
23% 
200980119 Juice of any other single fruit, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200980122 Prune juice of any other single fruit, not containing added sugar, not more than 10% by weight of sucrose 
14.4% 
200980123 Juice of any other single fruit, not containing added sugar, not more than 10% by weight of sucrose, excluding prune juice 
19.1% 
200980129 Juice of any other single fruit, not containing added sugar, n.e.s. 25.5% 
200990111 Mixtures of juice, containing added sugar, not more than 10% by weight of sucrose, naturally and artificially contained 
23% 
200990119 Mixtures of juice, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
200990121 Mixtures of juice, not containing added sugar, not more than 10% by weight of sucrose 19.1% 
200990129 Mixtures of juice, not containing added sugar, n.e.s. 25.5%  
  WT/COMTD/N/2/Add.14 
Page 54 HS Description MFN rate 
210111210 Extracts, essences and concentrates, of coffee , instant coffee, not containing added sugar 8.8% 
210112121 Preparations with a basis of extracts, essences or concentrates, instant coffee, not containing added sugar 
8.8% 
210112231 Preparations with a basis of co ffee, not less than 30% natural milk constituents by weight, in the dry state, less than 30% of a milkfat 
by weight, for "the Pooled Quota of the other milk preparations" 
25% 
210112232 Preparations with a basis of co ffee, not less than 30% natural milk constituents by weight, in the dry state, less than 30% of a milkfat 
by weight, n.e.s. 29.8%+679 yen/kg 
210112236 Preparations with a basis of coffee, not less than 30% natural m ilk constituents by weight, in the dry state, more than 30% of a milk 
fat by weight, for "the Pooled Quota of the other milk preparations" 
25% 
210112237 Preparations with a basis of coffee, not less than 30% natural m ilk constituents by weight, in the dry state, more than 30% of a milk 
fat by weight, n.e.s. 29.8%+1,159 yen/kg 
210112241 Preparations with a basis of coffee, cont aining added sugar, less than 30% natural milk constituents by weight, in the dry stat e, less 
than 50% by weight of sucrose, those, the largest single ingredient of which is sugar by weight 
28% 
210112242 Preparations with a basis of coffee, cont aining added sugar, less than 30% natural milk constituents by weight, in the dry stat e, less 
than 50% by weight of sucrose, n.e.s. 19.6% 
210112246 Preparations with a basis of co ffee, containing added sugar, less than 30% natural milk constituents by weight, in the dry stat e, more 
than 50% by weight of sucrose 29.8% 
210120231 Preparations with a basis of tea or mate not less than 30% natura l milk constituents by weight, in the dry state, less than 30%  of a milk 
fat by weight, for "the Pooled Quota of the other milk preparations" 
25% 
210120232 Preparations with a basis of tea or mate not less than 30% natura l milk constituents by weight, in the dry state, less than 30%  of a milk 
fat by weight, n.e.s. 29.8%+679 yen/kg 
210120236 Preparations with a basis of tea or mate not less than 30% natura l milk constituents by weight, in the dry state, more than 30%  of a 
milk fat by weight, for "the Pooled Quota of the other milk preparations" 
25% 
210120237 Preparations with a basis of tea or mate not less than 30% natura l milk constituents by weight, in the dry state, more than 30%  of a 
milk fat by weight, those the largest single ingredient of which is sugar by weight, n.e.s. 
29.8%+1,159 yen/kg 
210120241 Preparations with a basis of tea or mate, containing added suga r, less than 30% natural milk constituents by weight, in the dry  state, 
less than 50% by weight of sucrose, those the largest single ingredient of which is sugar by weight 
21% 
210120242 Preparations with a basis of tea or mate, containing added suga r, less than 30% natural milk constituents by weight, in the dry  state, 
less than 50% by weight of sucrose, n.e.s. 16.8% 
210120246 Preparations with a basis of tea or mate, containing added suga r, less than 30% natural milk constituents by weight, in the dry  state, 
more than 50% by weight of sucrose 29.8% 
210320010 Tomato ketchup 21.3%  
   WT/COMTD/N/2/Add.14
 Page 55HS Description MFN rate 
210320090 Tomato sauces 17% 
210330100 Mustard flour and meal and prepared mustar d, put up in containers for retail sale 9% 
210390110 Mayonnaise 12.8% 
210390120 French dressings and salad dressings 10.5% 
210390229 Other mixed condiments and mixed seasonings, n.e.s 10.5% 
210500111 Ice cream, whether or not containing cocoa, containing added sugar, less than 50% by weight of sucrose, of the largest single 
ingredient of which is sugar by weight 21% 
210500112 Edible ice other than ice cream, whether or not containing cocoa, containing added sugar, less than 50% by weight of sucrose, o f the 
largest single ingredient of which is sugar by weight 28% 
210500113 Ice cream, whether or not containing cocoa, containing added sugar, less than 50% by weight of sucrose, n.e.s. 
21% 
210500119 Edible ice other than ice cream, whether or not containing cocoa, containing added sugar, less than 50% by weight of sucrose, n .e.s. 
23.8% 
210500191 Ice cream, whether or not containing cocoa, containing added sugar, not less than 50% by weight of sucrose 
29.8% 
210500199 Edible ice other than ice cream, whether or not containing cocoa, containing added sugar, not less than 50% by weight of sucros e 
29.8% 
210500210 Ice cream, whether or not containing cocoa, not containing added sugar 21.3% 
210500290 Edible ice other than ice cream, whether or not containing cocoa, not containing added sugar 21.3% 
210610120 Preparation of vegetable protein, preparations containing by we ight not less than 30% natural milk constituents on the dry matt er, 
excluding protein concentrates containing by weight not less than 80% protein, the largest single ingredient of which is vegeta ble 
protein by weight and put up in containers for retail sale by weight of 500g or less, for "the Pooled Quota for the other milk products" 
12.5% 
210610130 Protein concentrates and textured protein substance, excluding preparation of vegetable protein preparations containing by weig ht not 
less than 30% natural milk constituents on the dry matter, excluding protein concentrates containing by weight not less than 80 % 
protein, the largest single ingredient of which is vegetable pr otein by weight and put up in containers for retail sale by weig ht of 500 g 
or less, for "the Pooled Quota for the other milk products" 
25% 
210610140 Protein concentrates and textured protein substance, excluding preparation of vegetable protein, preparations containing by wei ght not 
less than 30% natural milk constituents on the dry matter, excluding protein concentrates containing by weight not less than 80 % 
protein, the largest single ingredient of which is vegetable protein by weight and put up in containers for retail sale by weig ht of 500g 
or less, n.e.s. 
29.8%+1,155 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 56 HS Description MFN rate 
210610211 Protein concentrates and textured protein substance, excluding preparation of vegetable protein, preparations containing by wei ght not 
less than 30% natural milk constituents on the dry matter, excluding protein concentrates containing by weight not less than 80 % 
protein, the largest single ingredient of which is vegetable protein by weight and put up in containers for retail sale by weig ht of 500g 
or less, containing added sugar, less than 50% by weight of sucrose 
16.8% 
210610219 Protein concentrates and textured protein substance, excluding preparation of vegetable protein, preparations containing by wei ght not 
less than 30% natural milk constituents on the dry matter, excluding protein concentrates containing by weight not less than 80 % 
protein, the largest single ingredient of which is vegetable protein by weight and put up in containers for retail sale by weig ht of 500g 
or less, containing added sugar, more than 50% by weight of sucrose 
21% 
210690111 Preparations containing by weight not less than 30% natural milk  constituents on the dry matter, not more than 30% by weight of  milk 
fat, base for non-alcoholic beverage, food supplement with a basis of vitamins or of hydrolyzed vegetable protein, for "the Poo led 
Quota of other milk products" 
12% 
210690112 Preparations containing by weight not less than 30% natural milk  constituents on the dry matter, not more than 30% by weight of  milk 
fat, excluding base for non-alcoholic beverage, food supplement with a basis of vitamins or of hydrolyzed vegetable protein, fo r "the 
Pooled Quota of other milk products" 
21% 
210690119 Preparations containing by weight not less than 30% natural milk  constituents on the dry matter, not more than 30% by weight of  milk 
fat, n.e.s. 29.8%+679 yen/kg 
210690121 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
prepared edible fats and oils, containing more than 30% and not more th an 70% by weight of those of heading 04.05, the place of  
origin, New Zealand, for "the Pooled Quota" 
25% 
210690122 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05, excluding th e 
place of origin, New Zealand,  for "the P ooled Quota" 
25% 
210690123 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05, n.e.s. 
29.8%+1,159 yen/kg 
210690124 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
excluding prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05, ba se 
for non-alcoholic beverage, food supplement with a basis of vitamins and of hydrolyzed vegetable protein, for "the Pooled Quota  of 
other milk products" 
12%  
   WT/COMTD/N/2/Add.14
 Page 57HS Description MFN rate 
210690125 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
excluding prepared edible fats and oils, containing more than 30% and not more than 70% by weight of those of heading 04.05, ba se 
for non-alcoholic beverage, food supplement with a basis of vitamins and of hydrolyzed vegetable protein, n.e.s. 
21% 
210690129 Preparations containing by weight not less than 30% natural milk constituents on the dry matter, more than 30% by weight of mil k fat, 
n.e.s. 29.8%+1,159 yen/kg 
210690214 Preparations containing by weight less than 30% natural milk cons tituents on the dry matter, more than 30% by weight of milk fa t, 
food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley, containing les s than 
30% by weight of rice, containing more than 30% by weight of wheat including triticale, imported by the Japanese Government, by  
the means stipulated in Article 42 of the staple foods demand and price stabilization law or barley and others stipulated by a cabinet 
order referred to provisional clause in paragraph 1 of article 45 of the law imported the law imported by the means stipulated by a 
cabinet order with certificatio n of the minister of Agriculture, Forestry and Fisheries 
25% 
210690215 Preparations containing by weight less than 30% natural milk cons tituents on the dry matter, more than 30% by weight of milk fa t, 
food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley, containing les s than 
30% by weight of rice, containing more than 30 % by weight of wheat in cluding triticale, n.e.s. 
26.20 yen/kg 
210690216 Preparations containing by weight less than 30% natural milk cons tituents on the dry matter, more than 30% by weight of milk fa t, 
food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley, containing les s than 
30% by weight of rice, containing more than 30% by weight of barley, imported by the Government, by the means stipulated in 
Article 42 of the staple foods demand and price stabilization law or barley and others stipulated by a cabinet order referred t o 
provisional clause in paragraph 1 of article 45 of the law imported before the law imported by the means stipulated by a cabine t order 
with certification of the minister of  Agriculture, Forestry and Fisheries 
25% 
210690219 Preparations containing by weight less than 30% natural milk cons tituents on the dry matter, more than 30% by weight of milk fa t, 
food preparations containing more than 30% by weight of one of those, rice, wheat including triticale or barley, containing les s than 
30% by weight of rice, containing more than 30% by weight of barley, n.e.s. 
26.60 yen/kg 
210690229 Sugar syrup, containing added flavouring or colouring matter, n.e.s. 29.8% or 23yen/kg 
whichever is the 
greater 
210690230 Chewing gum 5% 
210690240 Konnyaku 21.3% 
210690246 Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol 29.8% or 23yen/kg 
whichever is the 
greater  
  WT/COMTD/N/2/Add.14 
Page 58 HS Description MFN rate 
210690271 Other food preparation, containing added sugar, less than 50% by weight of sucrose, those, the largest single ingredient of whi ch is 
sugar by weight, containing lactose, milk protein or milk fat 
28% 
210690272 Other food preparation, containing added sugar, less than 50% by weight of sucrose, those, the largest single ingredient of whi ch is 
sugar by weight, n.e.s. 25.5% 
210690279 Other food preparation, containing added sugar, less than 50% by weight of sucrose, n.e.s. 23.8% 
210690281 Other food preparation, containing added sugar, more than 50% by  weight of sucrose, put up in containers for retail sale, by we ight of 
500g or less including container 29.8% 
210690282 Other food preparation, containing added sugar, more than 50% by weight of sucrose, containing not less than 85% by weight of 
sucrose, excluding those put up in containe rs for retail sale by weight of 500g or  less each including container, those certifi ed by a 
certification procedure stipulated by Cabinet Order as imported to be repacked in containers for retail sale by weight of 500g or less 
each including container after importation with no change ingred ients, or those excluding 257y en/kg in value for customs duty 
76.50 yen/kg 
210690283 Other food preparation, containing added sugar, more than 50% by weight of sucrose, containing not less than 85% by weight of 
sucrose, containing lactose, milk protein or milk fat, put up in containers, for retail sale, by weight of 500g or less 
29.8% 
210690284 Other food preparation, containing added sugar, more than 50% by weight of sucrose, containing not less than 85% by weight of 
sucrose, containing lactose, milk protein or milk fat, n.e.s. 29.8% 
210690291 Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05, not containing a dded 
sugar 21.3% 
210690510 Other food preparation, containing added sugar, more than 50% by weight of sucrose, those, the largest single ingredient of whi ch is 
sorbitol by weight except for sugar 29.8% 
210690590 Other food preparation, containing added sugar, more than 50% by weight of sucrose, n.e.s. 29.8% 
220210100 Waters, including mineral waters and aerated waters, containing added sugar 13.4% 
220210200 Waters, including mineral waters and aerated waters, containing other sweetening matter or flavoured 
9.6% 
220290100 Non-alcoholic beverages, containing added sugar 13.4% 
220290200 Non-alcoholic beverages, not containing added sugar 9.6% 
220421010 Sherry, port and other fortified wines, in containers holding 2 l or less 112 yen/l 
220421020 Other wine of fresh grapes and grape must with fermentation preven ted or arrested by the addition of alcohol, in containers hol ding 2 l 
or less 15% or 125yen/l, 
whichever is the less, 
subject to a minimum 
customs duty of 
67yen/l  
   WT/COMTD/N/2/Add.14
 Page 59HS Description MFN rate 
220429010 Other wine of fresh grapes, including fortified wine, and grape must with fermentation prevented or arrested by the addition of  
alcohol, in containers holding more than 2 l and 150 l or less 15% or 125yen/l, 
whichever is the less, 
subject to a minimum 
customs duty of 
67yen/l 
220430111 Other grape must, of an alcoholic strength by volume of less than 1%, containing added sugar, not more than 10% by weight of 
sucrose, naturally and artificially contained 23% 
220430119 Other grape must, of an alcoholic strength by volume of less than 1%, containing added sugar, n.e.s. 
29.8% or 23yen/kg, 
whichever is the 
greater 
220430191 Other grape must, of an alcoholic strength by volume of less than 1%, not containing added sugar, not more than 10% by weight o f 
sucrose 19.1% 
220430199 Other grape must, of an alcoholic strength by volume of less than 1%, not containing added sugar, n.e.s. 
25.5% 
220590100 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, of an alcoholic strength by volume of les s than 
1% vol 19.1% 
220600100 Other fermented beverages (for example, cider, perry, mead), of an alcoholic strength by volume of less than 1% vol 
29.8% or 23yen/kg, 
whichever is the 
greater 
220600221 Mixtures of fermented beverages (excluding Seishu), and containing added products of heading 20.09 or 22.02 
27 yen/l 
220710190 Undenatured ethyl alcohol, of an alcoholic strength by volume of 90% vol or higher, n.e.s. 20.3% 
220710290 Undenatured ethyl alcohol, of an alcoholic strength by volume of 80% vol or higher and less than 90% vol, n.e.s 
38.10 yen/l 
220720100 Ethyl alcohol and other spirits, denatured, of an alcoholic strength by volume of 90% vol or higher 
27.2% 
220720200 Ethyl alcohol and other spirits, denatured, of an alcoholic strength by volume less than 90% vol 
38.10 yen/l 
220890230 Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol 
29.8% or 23yen/kg, 
whichever is the 
greater 
240210000 Cigars, cheroots and cigar illos, containing tobacco 16% 
240290000 Cigars, cheroots, cigarillos and cigarettes, n.e.s. 3.4% 
240310100 Pipe tobacco 29.8% 
240310200 Smoking tobacco, n.e.s. 3.4% 
240399200 Other manufactured tobacco and manufactured tobacco substitutes 3.4%  
  WT/COMTD/N/2/Add.14 
Page 60 HS Description MFN rate 
250100010 Salt and pure sodium chloride, of which at least 70% by weight passes through a woven metal wire cloth sieve with an aperture o f 
2.8mm, or agglomerated, other than those in aqueous solution 
0.5 yen/kg 
271011131 Petroleum spirits for aviation use of a specific gravity not more  than 0.8017 at 15Centigrade( light oils and preparations) 
1,179 yen/kl 
271011132 Petroleum spirits for aviation use of a specific gravity more than 0.8017 at 15Centigrade (light oils and preparations) 
1,179 yen/kl 
271011137 Petroleum spirits (light oils an d preparations), intended for use as fuels for motor vehicles 1,179 yen/kl 
271011139 Petroleum spirits (light oils  and preparations), n.e.s. 1,179 yen/kl 
271011143 Kerosenes (light oils and preparations), intended for use as fuels for jet engines 464 yen/kl 
271011149 Kerosenes (light oils and preparations), n.e.s. 464 yen/kl 
271011159 Gas oils (light oils and preparations), n.e.s. 1,024 yen/kl 
271019143 Kerosenes, intended for use as fuels for jet engines, other than light oils and preparations 464 yen/kl 
271019149 Kerosenes, n.e.s., other than light oils and preparations 464 yen/kl 
271019159 Gas oils, other than light oils and preparations, n.e.s. 1,024 yen/kl 
271019165 Heavy fuel oils, of a specific gravity not more than 0.9037 at 15Centigrade, containing by weight 0.3% or less of sulphur, othe r than 
light oils and preparations 1,613 yen/kl 
271019166 Raw oils, of a specific gravity not more than 0.9037 at 15Centigrade, containing by weight 0.3% or less of sulphur, other than light 
oils and preparations 1,613 yen/kl 
271019167 Heavy fuel oils, of a specific gravity not more than 0.9037 at 15Centigrade, n.e.s., other than light oils and preparations 
1,999 yen/kl 
271019169 Raw oils, of a specific gravity not more than 0.9037 at 15Centigrade, n.e.s., other than light oils and preparations 
1,999 yen/kl 
271019173 Heavy fuel oils, of a specific gravity more than 0.9037 at 15Centigrade, for containing by weight 0.3% or less of sulphur, othe r than 
light oils and preparations 1,400 yen/kl 
271019174 Raw oils, of a specific gravity more than 0.9037 at 15Centigrade, containing by weight 0.3% or less of sulphur, other than ligh t oils 
and preparations 1,400 yen/kl 
271019175 Heavy fuel oils, of a specific gravity more than 0.9037 at 15Centigrade, n.e.s., other than light oils and preparations 
1,847 yen/kl 
271019179 Raw oils, of a specific gravity more than 0.9037, n.e.s., other than light oils and preparations 
1,847 yen/kl 
441210111 Plywood, of bamboo, with at least one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, 
Obeche, Acajou d'Afrique, Sapelli, Virola, Maho gany (Swietenia spp.), Palissandre de Para, Polissandre de Rio, Palissandre de R ose, 
varnished, printed or similarly surface-worked, tangued, grooved or similarly works on one or both sides 
10% 
441210119 Plywood, of bamboo, with at least one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, 
Obeche, Acajou d'Afrique, Sapelli, Virola, Maho gany (Swietenia spp.), Palissandre de Para, Polissandre de Rio, Palissandre de R ose, 
varnished, printed, or sim ilarly surface-worked, n.e.s. 
10%  
   WT/COMTD/N/2/Add.14
 Page 61HS Description MFN rate 
441210191 Plywood, of bamboo, with at least one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, 
Obeche, Acajou d'Afrique, Sapelli, Virola, Maho gany (Swietenia spp.), Palissandre de Para, Polissandre de Rio, Palissandre de R ose, 
less than 6mm in thickness, n.e.s. 
10% 
441210199 Plywood, of bamboo, with at least one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, 
Obeche, Acajou d'Afrique, Sapelli, Virola, Maho gany (Swietenia spp.), Palissandre de Para, Polissandre de Rio, Palissandre de R ose, 
not less than 6mm in thickness, n.e.s. 
8.5% 
441210211 Plywood, of bamboo, varnished, printed or similarly surface-worked, tangued, grooved or similarly works on one or both side 
6% 
441210219 Plywood, of bamboo, varnished, printed or similarly surface-worked, n.e.s. 6% 
441210291 Plywood, of bamboo, less than 3 mm in thickness 6% 
441210299 Plywood, of bamboo, n.e.s. 6% 
441231111 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissandre de Para, Polissandre  de Rio, Palissandre de Rose, varnished, printed, grooved, 
overlaid or similarly surface-worked, tangued, grooved or similarly works on one or both sides 
10% 
441231119 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  
varnished, printed, grooved, overlaid or similarly surface-worked, tangued, grooved or similarly works on one or both sides 
6% 
441231191 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissandre de Para, Polissandre  de Rio, Palissandre de Rose, varnished, printed, grooved, 
overlaid or similarly surface-worked, other 
10% 
441231199 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  
varnished, printed, grooved, overlaid or similarly surface-worked, other 
6% 
441231911 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissandre de Para, Polissand re de Rio, Palissandre de Rose, less than 3mm in thickness 
10% 
441231919 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  less 
than 3mm in thickness 6%  
  WT/COMTD/N/2/Add.14 
Page 62 HS Description MFN rate 
441231921 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissandre de Para, Polissandr e de Rio, Palissandre de Rose, less than 6mm but not less tha n 
3mm in thickness 
10% 
441231929 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  less 
than 6mm but not less than 3mm in thickness 6% 
441231931 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissand re de Para, Polissandre de Rio, Palissandre de Rose, less than 12mm but not less th an 
6mm in thickness 
8.5% 
441231939 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  less 
than 12mm but not less than 6mm in thickness 6% 
441231941 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissand re de Para, Polissandre de Rio, Palissandre de Rose, less than 24mm but not less th an 
12mm in thickness 
8.5% 
441231949 Plywood, other than bamboo, with at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter, other,  less 
than 24mm but not less than 12mm in thickness 6% 
441231951 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, with a t least 
one outer ply of Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, 
Virola, Mahogany (Swietenia spp.), Palissandre de Para, Polissandre de Rio, Palissandre de Rose, not less than 24mm in thicknes s 
8.5% 
441231959 Plywood, other than bamboo, with at least one outer ply of tropi cal wood specified in Subheading Note 1 to this Chapter, other,  not 
less than 24mm in thickness 6% 
441232110 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, varnished, printed, grooved, overlaid or simila rly 
surface-worked, tangued, grooved or si milarly works on one or both sides 
6% 
441232190 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, varnished, printed, grooved, overlaid or simila rly 
surface-worked, other 6% 
441232911 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, other, less than 3mm in thickness 
6% 
441232912 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, other, less than 6mm but not less than 3mm in 
thickness 6% 
441232991 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, other, less than 12mm but not less than 6mm in 
thickness 6%  
   WT/COMTD/N/2/Add.14
 Page 63HS Description MFN rate 
441232992 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, other, less than 24mm but not less than 12mm in  
thickness 6% 
441232993 Plywood, other than bamboo, with at least one outer ply of non-coniferous wood, other, not less than 24mm in thickness 
6% 
441239110 Plywood, other than bamboo, varnished, printed, grooved, overlaid or similarly surface-worked, tangued, grooved or similarly wo rks 
on one or both sides 6% 
441239190 Plywood, other than bamboo, varnished, printed, grooved, overlaid or similarly surface-worked, other 
6% 
441239910 Plywood, other than bamboo, other, less than 6mm in thickness 6% 
441239991 Plywood, other than bamboo, other, less than 12mm but not less than 6mm in thickness 6% 
441239992 Plywood, other than bamboo, other, not less than 12mm in thickness 6% 
500100010 Silk-worm cocoons suitable for reeling, for "the Pooled Quota" Free 
500100090 Silk-worm cocoons suitabl e for reeling, n.e.s. 2,523 yen/kg 
500200211 Double cocoons silk, raw silk, imported by the Cocoon, Agriculture  and Livestock Industries Corporation with the approval of 
Minister of Agriculture, Forestry and Fishery provided in Artic le 2 of the Raw Silk Import Coordination Law or imported by the 
people or organization which manage silk industries with the au thorization of Minister of Agriculture, Forestry and Fishery pro vided 
in Article 11 of Law 
Free 
500200212 Raw silk, 20/22 denier and 2A grade, imported by the Cocoon, Agriculture and Livestock Industries Corporation with the approval  of 
Minister of Agriculture, Forestry and Fishery provided in Artic le 2 of the Raw Silk Import Coordination Law or imported by the 
people or organization which manage silk industries with the au thorization of Minister of Agriculture, Forestry and Fishery pro vided 
in Article 11 of Law 
Free 
500200213 Raw silk, excluding 20/22 denier and 2A grade, imported by the Cocoon, Agriculture and Livestock Industries Corporation with th e 
approval of Minister of Agriculture, Forestry and Fishery provid ed in Article 2 of the Raw Silk Import Coordination Law or impo rted 
by the people or organization which manage silk industries with the authorization of Minister of Agriculture, Forestry and Fish ery 
provided in Article 11 of Law 
Free 
500200216 Raw silk, 26/29 denier, imported by the Cocoon, Agriculture and Livestock Industries Stabilization Corporation with the approva l of 
Minister of Agriculture, Forestry and Fishery provided in Artic le 2 of the Raw Silk Import Coordination Law or imported by the 
people or organization which manage silk industries with the au thorization of Minister of Agriculture, Forestry and Fishery pro vided 
in Article 11 of Law 
Free 
500200217 Other Raw silk, imported by the Cocoon, Agriculture and Livestock Industries Corporation with the approval of Minister of 
Agriculture, Forestry and Fishery provided in Article 2 of the Raw Silk Import Coordination Law or imported by the people or 
organization which manage silk industries with the authorization of Minister of Agriculture, Forestry and Fishery provided in A rticle 
11 of Law 
Free 
500200221 Double Cocoons silk, n.e.s. 3,068 yen/kg  
  WT/COMTD/N/2/Add.14 
Page 64 HS Description MFN rate 
500200222 Raw silk, 20/22 denier and 2A grade, excluding imported by the Cocoon, Agriculture and Livestock Industries Corporation with th e 
approval of Minister of Agriculture, Forestry and Fishery provid ed in Article 2 of the Raw Silk Import Coordination Law or impo rted 
by the people or organization which manage silk industries with the authorization of Minister of Agriculture, Forestry and Fish ery 
provided in Article 11 of Law 
3,068 yen/kg 
500200223 Raw silk, excluding 20/22 denier and 2A grade imported by the Cocoon, Agriculture and Livestock Industries Corporation with the  
approval of Minister of Agriculture, Forestry and Fishery provid ed in Article 2 of the Raw Silk Import Coordination Law or impo rted 
by the people or organization which manage silk industries with the authorization of Minister of Agriculture, Forestry and Fish ery 
provided in Article 11 of Law 
3,068 yen/kg 
500200226 Raw silk, excluding 26/29 denier and imported by the Cocoon, Agriculture and Livestock Industries Corporation with the approval  of 
Minister of Agriculture, Forestry and Fishery provided in Artic le 2 of the Raw Silk Import Coordination Law or imported by the 
people or organization which manage silk industries with the au thorization of Minister of Agriculture, Forestry and Fishery pro vided 
in Article 11 of Law 
3,068 yen/kg 
500200227 Other Raw silk, excluding imported by the Cocoon, Agriculture a nd Livestock Industries Corporation with the approval of Ministe r of 
Agriculture, Forestry and Fishery provided in Article 2 of the Raw Silk Import Coordination Law or imported by the people or 
organization which manage silk industries with the authorization of Minister of Agriculture, Forestry and Fishery provided in A rticle 
11 of Law 
3,068 yen/kg 
 
 
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