TRADE AGREEMENT BETWEENJAPAN AND THE UNITED STATES OF AMERICA

Japan and the United States of America (“the Parties”) have agreed as follows:
Article 1
For the purposes of this Agreement:(a)“customs duty” means any duty or charge of any kind imposed on or in connection
with the importation of a good, and any surtax or surcharge imposed in connection
with such importation, but does not include any:(i)charge equivalent to an internal tax imposed consistently with paragraph 2
of Article III of the GATT 1994;(ii)

fee or other charge in connection with the importation commensurate withthe cost of services rendered; or(iii)

antidumping or countervailing duty;(b)“existing” means in effect on the date of entry into force of this Agreement;(c)“GATT 1994” means the General Agreement on Tariffs and Trade 1994 in Annex
1A to the WTO Agreement;(d)“originating” means qualifying as originating in accordance with Annex I, withrespect to Japan, or Annex II, with respect to the United States;(e)“WTO” means the World Trade Organization; and(f)“WTO Agreement” means the Marrakesh Agreement Establishing the World Trade
Organization, done at Marrakesh on April 15, 1994.
Article 2

Each Party affirms its existing rights and obligations with respect to the other Party under
the WTO Agreement and other agreements to which both Parties are party.

- 1 -Article 3
Article XX of the GATT 1994 and its interpretative notes are incorporated into and madepart of this Agreement, mutatis mutandis.
Article 4
Nothing in this Agreement shall be construed to:(a)require a Party to furnish or allow access to any information the disclosure of which
it determines to be contrary to its essential security interests; or(b)preclude a Party from applying measures that it considers necessary for thefulfilment of its obligations with respect to the maintenance or restoration ofinternational peace or security, or the protection of its own essential security
interests.
Article 5

1.
Further to the existing commitments by each Party under the WTO Agreement, unlessotherwise provided for in this Agreement, each Party shall improve market access in accordancewith Annex I or Annex II.
2.
Nothing in this Agreement affects the existing rights and obligations of the Parties under
Article XIX of the GATT 1994 and the Agreement on Safeguards in Annex 1A to the WTO
Agreement.
3.
Nothing in this Agreement shall be construed to prevent a Party from taking action,
including maintaining or increasing a customs duty, that is authorized by the Dispute Settlement
Body of the WTO.
Article 6
No later than 30 days after a request by either Party, the Parties shall enter into consultations
regarding any matter that might affect the operation or interpretation of this Agreement, with aview to arriving at a mutually satisfactory resolution of the matter within 60 days.
Article 7
The Annexes to this Agreement shall constitute an integral part of this Agreement.

- 2 -Article 8
The Parties may agree, in writing, to amend this Agreement. An amendment shall enter
into force 30 days after the date on which the Parties have notified each other in writing of theapproval of the amendment in accordance with their respective applicable legal procedures, or onsuch other date as the Parties may decide.
Article 9This Agreement shall enter into force 30 days after the date on which the Parties havenotified each other in writing of the completion of their respective applicable legal procedures, oron such other date as the Parties may decide.
Article 10
Either Party may terminate this Agreement by providing written notice of termination tothe other Party. The termination shall take effect four months after the date on which a Party has
provided that written notice to the other Party, or on such other date as the Parties may decide.
Article 11
The Japanese and English texts of this Agreement shall be equally authentic, except for
Annex II, which shall be authentic only in English.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by theirrespective Governments, have signed this Agreement.
DONE in duplicate at Washington, District of Columbia, this seventh day of October, 2019
in the Japanese and English languages.

For Japan:

For the United States of America:
Robert E. Lighthizer

ᮡᒣ᫴㍜

- 3 -

ANNEX ITARIFFS AND TARIFF-RELATED PROVISIONS OF JAPAN
Section A
General Provisions
1.

For the purposes of this Annex:(a)“chapter” means a chapter of the Harmonized System;(b)“Harmonized System” or “HS” means the Harmonized Commodity Description
and Coding System, including its General Rules of Interpretation, Section Notes,
Chapter Notes and Subheading Notes as adopted and implemented by Japan in its
laws;

(c)

“heading” means the first four digits of the tariff classification number under the
Harmonized System;(d)“subheading” means the first six digits of the tariff classification number under the
Harmonized System; and(e)“year” means, with respect to Year 1, the period from the date of entry into force of
this Agreement until the following March 31 and, with respect to each subsequent
year, the 12-month period starting on April 1 of that year.

2.
The nine-digit codes of the tariff classification number of Japan referred to in this Annex
are based on the national nomenclature of Japan (Statistical Code List for Imports as of April 1,2019). For greater certainty, they are subject to change in accordance with the laws, regulations
or public notifications of Japan, and shall be referred to together with the correlation tables
published in case of any change of national nomenclature of Japan. This Annex is made basedon the Harmonized System, as amended on January 1, 2017.
3.
Japan shall designate or maintain one or more inquiry points to address inquiries frominterested persons concerning any matter with respect to the implementation or application of thisAnnex, and shall make information concerning the procedures for making such inquiries publicly
available online.

- 4 -Section B
Tariff Commitments of Japan
Sub-Section 1
General Notes
1.
For the purposes of implementing annual stages of tariff elimination or reduction pursuant
to paragraph 1 of Article 5, the following applies:(a)the reduction for Year 1 shall take place on the date of entry into force of thisAgreement; and(b)the subsequent annual reductions shall take place on April 1 of each following year.

2.
For the purposes of this Section, “base rate” means the initial rate of customs duty fromwhich the elimination or reduction of customs duties will be implemented.
3.
Unless otherwise provided for in this Section, for the purposes of the elimination or
reduction of customs duties in accordance with this Section:(a)in the case of ad valorem duties any fraction less than 0.1 of a percentage point
shall be rounded down at least to the nearest one decimal place (in the case of 0.15
percent, the fraction shall be rounded down to 0.1 percent); and(b)in the case of specific duties any fraction smaller than 0.01 of the official monetary
unit of Japan shall be rounded to the nearest two decimal places (in the case of
0.005, the fraction shall be rounded to 0.01).

4.
Notwithstanding paragraph 1, and paragraph 1(e) of Section A, if this Agreement enters
into force after March 31, 2020, Japan shall apply this Section as if this Agreement had enteredinto force between the date of signature of this Agreement and March 31, 2020.
5.
In future negotiations, the United States will be seeking preferential treatment with respect
to agricultural goods.

- 5 -Sub-Section 2
Tariff Elimination or Reduction
1.
The base rate of customs duty and the staging category for determining the rate of customs
duty of each stage of reduction for an item are indicated for that item in the Schedule of Japan set
out in Sub-Section 5 (“Schedule of Japan”).
2.
Japan shall eliminate or reduce customs duties pursuant to paragraph 1 of Article 5 inaccordance with the following staging categories:(a)customs duties on originating goods provided for in the items in staging category
EIF shall be eliminated entirely, and these originating goods shall be duty-free on
the date of entry into force of this Agreement;(b)customs duties on originating goods provided for in the items in staging category
B4 shall be eliminated as follows:

(c)

(d)

(i)

the customs duties shall be reduced by 50 percent of the base rate on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in two annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 3;customs duties on originating goods provided for in the items in staging category
B6 shall be eliminated as follows:(i)the customs duties shall be reduced by one third of the base rate on the dateof entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in four annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 5;

customs duties on originating goods provided for in the items in staging category
JPB6* shall be eliminated as follows:(i)the customs duties shall be reduced by 20 percent of the base rate, andfurther reduced by 20 percent of that resulting rate, on the date of entry into
force of this Agreement; and

- 6 -

(ii)

(e)

(f)

(g)

(h)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in four annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 5;

customs duties on originating goods provided for in the items in staging category
JPB6** shall be eliminated as follows:(i)the customs duties shall be reduced by 50 percent of the base rate, andfurther reduced by 20 percent of that resulting rate, on the date of entry into
force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in four annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 5;

customs duties on originating goods provided for in the items in staging category
JPB6**** shall be eliminated as follows:(i)the customs duties shall be reduced to 25 percent ad valorem and 40 yen
per kilogram, and further reduced by 20 percent of that resulting rate, on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in four annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 5;

customs duties on originating goods provided for in the items in staging category
JPB6***** shall be eliminated as follows:(i)the customs duties shall be reduced to 35 percent ad valorem and 40 yen
per kilogram, and further reduced by 20 percent of that resulting rate, on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in four annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 5;

customs duties on originating goods provided for in the items in staging category
B8 shall be eliminated as follows:

- 7 -

(i)

(j)

(k)

(i)

the customs duties shall be reduced by 25 percent of the base rate on the dateof entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in six annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 7;

customs duties on originating goods provided for in the items in staging category
JPB8* shall be eliminated as follows:(i)the customs duties shall be reduced by 50 percent of the base rate, andfurther reduced by one seventh of that resulting rate, on the date of entry
into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in six annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 7;

customs duties on originating goods provided for in the items in staging category
JPB8** shall be eliminated as follows:(i)the customs duties shall be reduced by 20 percent of the base rate on thedate of entry into force of this Agreement;(ii)

the customs duties shall remain at the level set out in subparagraph (i) until
March 31 of Year 2; and(iii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in five annual stages beginning on April 1 ofYear 3, and these originating goods shall be duty-free effective April 1 ofYear 7;

customs duties on originating goods provided for in the items in staging category
JPB8*** shall be eliminated as follows:(i)the customs duties shall be reduced by one third of the base rate, and further
reduced by one seventh of that resulting rate, on the date of entry into forceof this Agreement; and

- 8 -

(ii)

(l)

(m)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in six annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 7;

customs duties on originating goods provided for in the items in staging category
JPB8**** shall be eliminated as follows:(i)the customs duties shall be reduced to 8.5 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 35.73 yen per liter,on the date of entry into force of this Agreement;(ii)

the customs duties shall be reduced to 7.1 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 26.80 yen per liter,on April 1 of Year 2;(iii)

the customs duties shall be reduced to 5.7 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 17.87 yen per liter,on April 1 of Year 3;(iv)

the customs duties shall be reduced to 4.2 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 8.93 yen per liter,on April 1 of Year 4;(v)

the customs duties shall be reduced to 2.8 percent ad valorem or 125 yen
per liter, whichever is less, on April 1 of Year 5;(vi)

the customs duties shall be reduced to 1.4 percent ad valorem or 125 yen
per liter, whichever is less, on April 1 of Year 6; and(vii)

these originating goods shall be duty-free effective April 1 of Year 7;

customs duties on originating goods provided for in the items in staging category
JPB8***** shall be eliminated as follows:(i)the customs duties shall be reduced to 8.5 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 38.29 yen per liter,on the date of entry into force of this Agreement;(ii)

the customs duties shall be reduced to 7.1 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 31.90 yen per liter,on April 1 of Year 2;

- 9 -

(n)

(o)

(p)

(iii)

the customs duties shall be reduced to 5.7 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 25.52 yen per liter,on April 1 of Year 3;(iv)

the customs duties shall be reduced to 4.2 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 19.14 yen per liter,on April 1 of Year 4;(v)

the customs duties shall be reduced to 2.8 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 12.76 yen per liter,on April 1 of Year 5;(vi)

the customs duties shall be reduced to 1.4 percent ad valorem or 125 yen
per liter, whichever is less, subject to a minimum duty of 6.38 yen per liter,on April 1 of Year 6; and(vii)

these originating goods shall be duty-free effective April 1 of Year 7;

customs duties on originating goods provided for in the items in staging category
B9 shall be eliminated as follows:(i)the customs duties shall be reduced by two ninths of the base rate on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in seven annual stages beginning on April 1of Year 2, and these originating goods shall be duty-free effective April 1of Year 8;

customs duties on originating goods provided for in the items in staging category
JPB10* shall be eliminated as follows:(i)the customs duties shall be reduced to 2.2 percent ad valorem, and further
reduced by one ninth of that resulting rate, on the date of entry into force of
this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in eight annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 9;customs duties on originating goods provided for in the items in staging category
B11 shall be eliminated as follows:- 10 -

(q)(i)

the customs duties shall be reduced by two elevenths of the base rate on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in nine annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 10;

customs duties on originating goods provided for in the items in staging category
JPB11* shall be:(i)from the date of entry into force of this Agreement until March 31 of Year9, the difference between:(A)

the sum of:(1)

the value per kilogram obtained by multiplying the value forcustoms duty per kilogram by the Coefficient; and(2)

the value per kilogram set out in Column 2 of the tablebelow; andfor the purposes of this subparagraph, the Coefficient shall be thedifference between:(3)

100 percent plus the rate set out in Column 3 of the tablebelow; and(4)

the value obtained by dividing the value per kilogram set out
in Column 2 of the table below by 897.59 yen; and
1
Year
1
2
3
4
5
6
7
8
9

(B)

2
Value per kilogram(yen)
269.50231.13
192.75154.38128.65102.91
77.19
51.46
25.72

the value for customs duty per kilogram; and- 11 -

3
Percent
(%)
3.7
3.2
2.7
2.2
1.8
1.4
1.1
0.7
0.3

(ii)
(r)

customs duties on originating goods provided for in the items in staging category
JPB11** shall be eliminated as follows:
(i)

(ii)

(s)

(t)

(u)

zero, effective April 1 of Year 10;(A)

3.7 percent ad valorem for Year 1;(B)

3.2 percent ad valorem for Year 2;(C)

2.7 percent ad valorem for Year 3; and(D)

2.2 percent ad valorem for Year 4; andthe customs duties shall be eliminated from the level set out in subparagraph(i)(D) in six annual stages beginning on April 1 of Year 5, and these
originating goods shall be duty-free effective April 1 of Year 10;

customs duties on originating goods provided for in the items in staging category
JPB11*** shall be eliminated as follows:(i)the customs duties shall be reduced by 25 percent of the base rate, andfurther reduced by 10 percent of that resulting rate, on the date of entry into
force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in nine annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 10;

customs duties on originating goods provided for in the items in staging category
JPB11***** shall be eliminated as follows:(i)the customs duties shall be reduced by 50 percent of the base rate, andfurther reduced by 10 percent of that resulting rate, on the date of entry into
force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in nine annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 10;

customs duties on originating goods provided for in the items in staging category
JPB13* shall be eliminated as follows:- 12 -

(v)

(w)

(x)

(i)

the customs duties shall be reduced by 50 percent of the base rate, andfurther reduced by one twelfth of that resulting rate, on the date of entry into
force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 11 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 12;customs duties on originating goods provided for in the items in staging category
JPB13*** shall be eliminated as follows:(i)the customs duties shall be reduced by 50 percent of the base rate on thedate of entry into force of this Agreement;(ii)

the customs duties shall remain at the level set out in subparagraph (i) until
March 31 of Year 5;(iii)

the customs duties shall be reduced by 25 percent of the base rate from thelevel calculated, without rounding, in subparagraph (i) on April 1 of Year 6;(iv)

the customs duties shall remain at the level set out in subparagraph (iii) until
March 31 of Year 11; and(v)

the customs duties shall be eliminated and these originating goods shall be
duty-free effective April 1 of Year 12;

customs duties on originating goods provided for in the items in staging category
B16 shall be eliminated as follows:(i)the customs duties shall be reduced by 12.5 percent of the base rate on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 14 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 15;

customs duties on originating goods provided for in the items in staging category
JPB16** shall be eliminated as follows:(i)the customs duties shall be reduced to 25 percent ad valorem and 40 yen per
kilogram, and further reduced by one fifteenth of that resulting rate, on thedate of entry into force of this Agreement; and- 13 -

(ii)

(y)

(z)

(aa)

(bb)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 14 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 15;

customs duties on originating goods provided for in the items in staging category
JPB16*** shall be eliminated as follows:(i)the customs duties shall be reduced to 35 percent ad valorem and 40 yen per
kilogram, and further reduced by one fifteenth of that resulting rate, on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 14 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 15;

customs duties on originating goods provided for in the items in staging category
JPB21* shall be eliminated as follows:(i)the customs duties shall be reduced to 25 percent ad valorem and 40 yen per
kilogram, and further reduced by five percent of that resulting rate, on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 19 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 20;

customs duties on originating goods provided for in the items in staging category
JPB21** shall be eliminated as follows:(i)the customs duties shall be reduced to 35 percent ad valorem and 40 yen per
kilogram, and further reduced by five percent of that resulting rate, on thedate of entry into force of this Agreement; and(ii)

the customs duties shall be eliminated from the level calculated, without
rounding, in subparagraph (i) in 19 annual stages beginning on April 1 ofYear 2, and these originating goods shall be duty-free effective April 1 ofYear 20;

customs duties on originating goods provided for in the items in staging category
JPR2 shall be reduced as follows:- 14 -

(i)26.6 percent ad valorem for Year 1;(ii)

25.8 percent ad valorem for Year 2;(iii)

25.0 percent ad valorem for Year 3;(iv)

24.1 percent ad valorem for Year 4;(v)

23.3 percent ad valorem for Year 5;(vi)

22.5 percent ad valorem for Year 6;(vii)

21.6 percent ad valorem for Year 7;(viii) 20.8 percent ad valorem for Year 8;

(cc)

(ix)

20.0 percent ad valorem for Year 9;(x)

the customs duties shall be reduced to nine percent ad valorem from thelevel set out in subparagraph (ix) in six annual stages beginning on April 1of Year 10; and(xi)

the customs duties shall remain at nine percent ad valorem from Year 15;

customs duties on originating goods provided for in the items in staging category
JPR3 shall be reduced as follows:(i)36.8 percent ad valorem for Year 1;(ii)

34.7 percent ad valorem for Year 2;(iii)

32.6 percent ad valorem for Year 3;(iv)

30.5 percent ad valorem for Year 4;(v)

28.4 percent ad valorem for Year 5;(vi)

26.3 percent ad valorem for Year 6;(vii)

24.2 percent ad valorem for Year 7;(viii) 22.1 percent ad valorem for Year 8;(ix)

20.0 percent ad valorem for Year 9;- 15 -

(dd)(x)

the customs duties shall be reduced to nine percent ad valorem from thelevel set out in subparagraph (ix) in six annual stages beginning on April 1of Year 10; and(xi)

the customs duties shall remain at nine percent ad valorem from Year 15;

customs duties on originating goods provided for in the items in staging category
JPR4 shall be the lesser of:(i)the difference between the value of the customs duty per kilogram and thevalue per kilogram obtained by multiplying 393 yen per kilogram by 100
percent plus the rate set out in Column 3 of the table below; and(ii)

the value set out in Column 2 of the table below;
1
Year
1
2
3
4
5
6
7
8
9 and
thereafter(ee)2
Value per kilogram
(yen)
93.75
93.75
93.75
52.50
49.50
46.50
43.50
40.50

3
Percent
(%)
1.9
1.7
1.4
1.2
0.9
0.7
0.4
0.2

37.50

0

customs duties on originating goods provided for in the items in staging category
JPR5 shall be the lesser of:(i)the difference between the value of the customs duty per kilogram and thevalue per kilogram obtained by multiplying 524 yen per kilogram by 100
percent plus the rate set out in Column 3 of the table below; and(ii)

the value set out in Column 2 of the table below;- 16 -

1
Year
1
2
3
4
5
6
7
8
9 and
thereafter2
Value per kilogram
(yen)
125
125
125
70
66
62
58
54

3
Percent
(%)
1.9
1.7
1.4
1.2
0.9
0.7
0.4
0.2

50

0

(ff)

customs duties on originating goods provided for in the items in staging category
JPR7 shall be reduced by 10 percent of the base rate on the date of entry into forceof this Agreement and shall remain at that level thereafter;(gg)

customs duties on originating goods provided for in the items in staging category
JPR9 shall be reduced as follows:

(hh)

(i)

the customs duties shall be reduced by one sixth of the base rate on the dateof entry into force of this Agreement;(ii)

the customs duties shall be reduced to 50 percent of the base rate from thelevel calculated, without rounding, in subparagraph (i) in four annual stages
beginning on April 1 of Year 2; and(iii)

the customs duties shall remain at the level set out in subparagraph (ii) fromYear 5;

customs duties on originating goods provided for in the items in staging category
JPR12 shall be reduced as follows:(i)the customs duties shall be reduced by 25 percent of the base rate on thedate of entry into force of this Agreement;(ii)

the customs duties shall be reduced to 25 percent of the base rate from thelevel calculated, without rounding, in subparagraph (i) in four annual stages
beginning on April 1 of Year 2; and(iii)

the customs duties shall remain at the level set out in subparagraph (ii) fromYear 5;- 17 -

(ii)

(jj)

(kk)

customs duties on originating goods provided for in the items in staging category
JPR13 shall be reduced as follows:(i)the customs duties shall be reduced by one eleventh of the base rate on thedate of entry into force of this Agreement;(ii)

the customs duties shall be reduced to 50 percent of the base rate from thelevel calculated, without rounding, in subparagraph (i) in nine annual stages
beginning on April 1 of Year 2; and(iii)

the customs duties shall remain at the level set out in subparagraph (ii) fromYear 10;

customs duties on originating goods provided for in the items in staging category
JPR20 shall be reduced as follows:(i)the customs duties shall be reduced by two fifteenths of the base rate on thedate of entry into force of this Agreement;(ii)

the customs duties shall be reduced to 40 percent of the base rate from thelevel calculated, without rounding, in subparagraph (i) in seven annual
stages beginning on April 1 of Year 2; and(iii)

the customs duties shall remain at the level set out in subparagraph (ii) fromYear 8;customs duties on originating goods provided for in the items in staging category
JPR21 shall be reduced as follows:
(i)

(A)

29.84 yen per kilogram for Year 1;(B)

27.77 yen per kilogram for Year 2;(C)

25.69 yen per kilogram for Year 3;(D)

23.61 yen per kilogram for Year 4;(E)

21.53 yen per kilogram for Year 5;(F)

19.46 yen per kilogram for Year 6;(G)

17.38 yen per kilogram for Year 7; and(H)

15.30 yen per kilogram for Year 8; and- 18 -

(ii)(ll)

the customs duties shall remain at the level set out in subparagraph (i)(H)from Year 8;

for originating goods provided for in the items in staging category JPM1, which are
subject to tariff rate quotas under the WTO Agreement, the maximum amount thatJapan may add to the amount paid for these originating goods when setting theminimum selling price (maximum import mark-up to set the minimum selling
price) shall be as follows:(i)

15.3 yen per kilogram for Year 1;(ii)

14.5 yen per kilogram for Year 2;(iii)

13.6 yen per kilogram for Year 3;(iv)

12.8 yen per kilogram for Year 4;(v)

11.9 yen per kilogram for Year 5;(vi)

11.1 yen per kilogram for Year 6;(vii)

10.2 yen per kilogram for Year 7; and(viii) 9.4 yen per kilogram for Year 8 and for each subsequent year;(mm) for originating goods provided for in the items in staging category JPM2, which are
subject to tariff rate quotas under the WTO Agreement, the maximum import markup to set the minimum selling price shall be as follows:(i)

7.2 yen per kilogram for Year 1;(ii)

6.8 yen per kilogram for Year 2;(iii)

6.4 yen per kilogram for Year 3;(iv)

6.0 yen per kilogram for Year 4;(v)

5.6 yen per kilogram for Year 5;(vi)

5.2 yen per kilogram for Year 6;(vii)

4.8 yen per kilogram for Year 7; and(viii) 4.4 yen per kilogram for Year 8 and for each subsequent year; and- 19 -

(nn)customs duties on originating goods provided for in the items in staging category
TRQ-n shall be governed by the terms of tariff rate quota (“TRQ”) applicable tothat item, as set out in Sub-Section 3.

3.
The annual stages referred to in paragraph 2 for the elimination or reduction of customs
duties shall be equal annual stages, except as otherwise provided in paragraph 2.
Sub-Section 3
Tariff Rate Quotas
1.
In this Sub-Section, the descriptions of product or products in the title of each TRQ are notnecessarily exhaustive. These descriptions are included solely to assist users in understanding
this Sub-Section and shall not alter or supersede the coverage for each TRQ established byreference to the relevant tariff items.
2.
During the first year that this Agreement is in force, if less than 12 months remain in theyear on the date of entry into force of this Agreement, Japan shall make available to quota
applicants, the quota quantity established in the provisions of this Sub-Section, multiplied by afraction the numerator of which shall be a whole number consisting of the number of months
remaining in the year on the date of entry into force of this Agreement, including the entirety ofthe month in which this Agreement enters into force, and the denominator of which shall be 12.
For the purposes of this paragraph, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).
3.

TRQ-JP1 Mixes and Doughs and Cake Mixes(a)

The aggregate quota quantity of originating goods provided for in the tariff items
set out in subparagraph (c) from the United States that shall be duty-free in aparticular year is specified below:
Aggregate
quota
quantityYear(Metric Tons)
1
10,8002
11,1003
11,4004
11,7005
12,000For Year 6 and for each subsequent year, the aggregate quota quantity shall remain
at 12,000 Metric Tons.

- 20 -

4.

(b)

The rate of customs duty on originating goods provided for in the tariff items set
out in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff items 190120.222, 190120.232, 190120.235, and 190120.243.

(d)

TRQ-JP1 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP2 Wheat(a)

The aggregate quota quantity of originating goods provided for in the tariff items
set out in subparagraph (d) from the United States that shall be duty-free in aparticular year, subject to an import mark-up applied by Japan as provided insubparagraphs (f) and (g), and the maximum import mark-up to set the minimum
selling price for each year for those goods, are specified below:
Maximum
Maximum
importimportmark-upmark-upto set theto set theminimum
minimum
Aggregate
sellingselling
quota
price
price
quantity(Group1)(Group2)
Year(Metric Tons)(yen/kg)(yen/kg)
1
120,000
15.3
15.1
2
126,000
14.5
14.2
3132,000
13.6
13.2
4
138,000
12.8
12.3
5144,000
11.9
11.3
6
150,000
11.1
10.4
7150,000
10.2
9.4
8150,000
9.4
8.5
For Year 9 and for each subsequent year, the aggregate quota quantity shall remain
at 150,000 Metric Tons. For Year 9 and for each subsequent year, the maximum
import mark-up to set the minimum selling price shall remain at 9.4 yen per
kilogram for the originating goods classified under Group 1 and 8.5 yen per
kilogram for the originating goods classified under Group 2.

(b)

For the purposes of TRQ-JP2:- 21 -

5.

(i)Group 1 means Dark Northern Spring, Hard Red Winter, and WesternWhite wheat classes; and(ii)Group 2 means all wheat classes other than those set out in subparagraph
(i).

(c)

The rate of customs duty on originating goods provided for in the tariff items set
out in subparagraph (d) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(d)Subparagraphs (a) through (c) shall apply to the originating goods provided for in
the tariff items 100111.010, 100119.010, 100191.011, 100191.019, 100199.011,
100199.019, and 100860.210.

(e)

TRQ-JP2 shall be established outside the tariff rate quota in Japan’s Schedule tothe WTO Agreement and shall be administered by the Ministry of Agriculture,
Forestry and Fishery of Japan (“MAFF”), or its successor, as a State TradingEnterprise using a simultaneous buy-sell (“SBS”) mechanism.

(f)

For the purposes of TRQ-JP2, maximum import mark-up to set the minimum
selling price means the maximum amount that MAFF, or its successor, may add tothe amount paid for goods when it sets the minimum selling price at or above which
MAFF, or its successor, shall not reject a bid in an SBS tender unless the tenderamount in the SBS tender is fully subscribed through higher bids.

(g)

The difference between the amount paid by the purchaser in an SBS transaction forgoods and the amount paid by MAFF, or its successor, for the goods shall be
retained by MAFF, or its successor, as the import mark-up for the goods, which canbe more than the maximum import mark-up to set the minimum selling price but
shall not exceed the amount permitted for the goods under Japan’s Schedule to the
WTO Agreement.

TRQ-JP3 Malt, Not Roasted(a)

The aggregate quota quantity of originating goods provided for in the tariff item set
out in subparagraph (c) from the United States that shall be duty-free in a particular
year is specified below:- 22 -

Aggregate
quota
quantityYear(Metric Tons)
1
22,4002
24,8003
27,2004
29,6005
32,000For Year 6 and for each subsequent year, the aggregate quota quantity shall remain
at 32,000 Metric Tons.

6.

(b)

The rate of customs duty on originating goods provided for in the tariff item set out
in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff item 110710.029.

(d)

TRQ-JP3 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP4 Malt, Roasted(a)

The aggregate quota quantity of originating goods provided for in the tariff item set
out in subparagraph (c) from the United States that shall be duty-free in a particular
year is specified below:
Aggregate
quota
quantityYear(Metric Tons)
1
735
2
770
3
805
4
840
5
875
6
910
7
945
8
980
9
1,015
10
1,050
For Year 11 and for each subsequent year, the aggregate quota quantity shall remain
at 1,050 Metric Tons.

- 23 -

7.

(b)

The rate of customs duty on originating goods provided for in the tariff item set out
in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff item 110720.020.

(d)

TRQ-JP4 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP5 Processed Cheese(a)

The aggregate quota quantity of originating goods provided for in the tariff item set
out in subparagraph (c) from the United States and the in-quota rate of customs
duty in a particular year are specified below:
Aggregate
quota
In-quota rate ofquantity
customs duty
Year
(Metric Tons)(Percent)
)
1
105
32.7
2
110
29.0
3
115
25.4
4
120
21.8
5
125
18.1
6
130
14.5
7
135
10.9
8
140
7.2
9
145
3.6
10
150
0.0
For Year 11 and for each subsequent year, the aggregate quota quantity shall remain
at 150 Metric Tons. For Year 11 and for each subsequent year, the in-quota rateof customs duty shall remain at zero.

(b)

The rate of customs duty on originating goods provided for in the tariff item set out
in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff item 040630.000.

- 24 -(d)8.

TRQ-JP5 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP6 Whey(a)

The in-quota rate of customs duty on originating goods provided for in the tariff
items 040410.135, 040410.145, 040410.185, 040490.118, 040490.128, and040490.138 from the United States shall be duty-free. The in-quota rate ofcustoms duty on originating goods provided for in the tariff items 040410.125 and
040410.165 from the United States shall be reduced as follows:
In-quota rate ofIn-quota rate ofcustoms duty
customs duty
(containing(not containing
added sugar)
added sugar)
Year(Percent)(Percent)
)
1
28.6
20.4
2
25.4
18.1
3
22.2
15.9
4
19.0
13.6
5
0.0
0.0
6
0.0
0.0
7
0.0
0.0
8
0.0
0.0
9
0.0
0.0
10
0.0
0.0
For Year 11 and for each subsequent year, the in-quota rate of customs duty shallremain at zero.

(b)

The in-quota rate of customs duty set out in subparagraph (a) shall be applied when:(i)the aggregate volume of imports of the originating goods from the UnitedStates in any year does not exceed the aggregate quota quantity specified
below:- 25 -

Aggregate
quota
quantityYear(Metric Tons)
1
5,400
2
5,800
3
6,200
4
6,600
5
7,000
6
7,400
7
7,800
8
8,200
9
8,600
10
9,000
For Year 11 and for each subsequent year, the aggregate quota quantity shallremain at 9,000 Metric Tons; and
(ii)

(c)

(i)

the following condition is met:(A)

the ash content of the originating goods provided for in the tariff
items 040410.125 and 040410.165 is more than or equal to 11
percent;(B)

the originating goods provided for in the tariff items 040410.145,
040410.185, 040490.118, 040490.128, and 040490.138 are whey
and products consisting of natural milk constitutions, used for the
manufacture of prepared milk powder for babies and infants; or(C)the originating goods provided for in the tariff items 040410.135 and
040410.145 are whey permeate with protein content less than five
percent.

With regard to the tariff items 040410.125, 040410.135, 040410.145,
040410.165, and 040410.185, the rate of customs duty on originating goods
from the United States imported in excess of the aggregate quota quantity
set out in subparagraph (b) shall be determined in accordance with staging
categories:(A)

JPB16** and JPB16*** for the originating goods containing a milk
protein content of less than 25 percent, as set out in paragraphs 2(x)and 2(y) of Sub-Section 2, respectively;(B)

JPB21* and JPB21** for the originating goods containing a milk
protein content equal to or greater than 25 percent but less than 45
percent, as set out in paragraphs 2(z) and 2(aa) of Sub-Section 2,
respectively;- 26 -

(d)

(e)

9.

(C)

JPB6**** and JPB6***** for the originating goods containing amilk protein content equal to or greater than 45 percent, as set out inparagraphs 2(f) and 2(g) of Sub-Section 2, respectively; and(D)

EIF for the originating goods for manufacturing mixed feeds
containing added coloring matter, as set out in paragraph 2(a) of
Sub-Section 2.

(ii)

The rate of customs duty on originating goods provided for in the tariff
items 040490.118, 040490.128, and 040490.138 from the United States
imported in excess of the aggregate quota quantity set out in subparagraph(b) shall be at the most-favored-nation rate of customs duty in effect at thetime of import of those goods.

(i)Subparagraphs (a), (b), and (c)(i) shall apply to the originating goods
provided for in the tariff items 040410.125, 040410.126, 040410.127,
040410.128, 040410.135, 040410.136, 040410.137, 040410.145,
040410.146, 040410.147, 040410.148, 040410.165, 040410.166,
040410.167, 040410.185, 040410.186, and 040410.187.

(ii)

Subparagraphs (a), (b), and (c)(ii) shall apply to the originating goods
provided for in the tariff items 040490.118, 040490.128, and 040490.138.

TRQ-JP6 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP7 Glucose and Fructose(a)

The aggregate quota quantity of originating goods provided for in the tariff items
set out in subparagraph (d) from the United States in a particular year is specified
below:- 27 -

Aggregate
quota
quantityYear(Metric Tons)
1
540
2
630
3
720
4
810
5
900
6
990
7
1,080
8
1,170
9
1,260
10
1,350
For Year 11 and for each subsequent year, the aggregate quota quantity shall remain
at 1,350 Metric Tons.
(b)

(i)

The in-quota rate of customs duty on originating goods provided for in thetariff items set out in subparagraph (d)(i) from the United States shall be
duty-free.

(ii)

The in-quota rate of customs duty other than the levy on originating goods
provided for in the tariff items set out in subparagraph (d)(ii) from theUnited States shall be 21.5 yen per each kilogram of the sugar portion of
those originating goods, on which Japan may charge a levy. The rate ofthat levy shall be no greater than that of a levy applicable at the time ofimportation on originating goods provided for in the tariff item 170199.200.
The sugar portion of those originating goods provided for in the tariff items
set out in subparagraph (d)(ii) from the United States shall be determinedby the weight of sucrose (dry matter basis), contained in those originating
goods.

(c)

The rate of customs duty on originating goods provided for in the tariff items set
out in subparagraph (d) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be at the most-favored-nation rateof customs duty in effect at the time of import of those goods.

(d)

(i)

Subparagraphs (a), (b)(i), and (c) shall apply to the originating goods
provided for in the tariff items 170230.221, 170230.229, 170240.220,
170260.220, and 170290.529.

(ii)

Subparagraphs (a), (b)(ii), and (c) shall apply to the originating goods
provided for in the tariff items 170230.210, 170240.210, and 170260.210.

- 28 -(e)10.

TRQ-JP7 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP8 Corn and Potato Starch(a)

The aggregate quota quantity of originating goods provided for in the tariff items
set out in subparagraph (c) from the United States that shall be duty-free in aparticular year, subject to levy of up to 25 percent if the originating goods are starch
for manufacturing starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch,or starch glue, and free from levy if the originating goods are starch for the otherpurposes than manufacturing starch sugar, dextrin, dextrin glue, dissolve starch,roasted starch, or starch glue, is specified below:
Aggregate
quota
quantityYear(Metric Tons)
1
2,650
2
2,800
3
2,950
4
3,100
5
3,250
For Year 6 and for each subsequent year, the aggregate quota quantity shall remain
at 3,250 Metric Tons.

11.

(b)

The rate of customs duty on originating goods provided for in the tariff items set
out in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff items 110812.091, 110812.099, 110813.091, and 110813.099.

(d)

TRQ-JP8 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.

TRQ-JP9 Inulin(a)

The aggregate quota quantity of originating goods provided for in the tariff item set
out in subparagraph (c) from the United States that shall be duty-free in a particular
year is specified below:- 29 -

Aggregate
quota
quantityYear(Metric Tons)
1
205
2
210
3
215
4
220
5
225
6
230
7
235
8
240
9
245
10
250
For Year 11 and for each subsequent year, the aggregate quota quantity shall remain
at 250 Metric Tons.
(b)

The rate of customs duty on originating goods provided for in the tariff item set out
in subparagraph (c) from the United States imported in excess of the aggregate
quota quantity set out in subparagraph (a) shall be determined at the most-favorednation rate of customs duty in effect at the time of import of those goods.

(c)Subparagraphs (a) and (b) shall apply to the originating goods provided for in thetariff item 110820.090.

(d)

TRQ-JP9 shall be administered by Japan through a first-come, first-served importlicensing procedure pursuant to which a certificate of tariff rate quota shall be
issued by Japan.
Sub-Section 4Agricultural Safeguard Measures

1.

This Sub-Section sets out:(a)the originating agricultural goods that may be subject to agricultural safeguard
measures;(b)

the trigger levels for applying such measures; and(c)the maximum rate of customs duty that may be applied in each year for each such
good.

2.
Notwithstanding paragraph 1 of Article 5, Japan may apply a safeguard measure on specificoriginating agricultural goods as provided for in paragraphs 9 through 15.

- 30 -

3.
If the conditions specified in this Sub-Section have been satisfied, Japan may, as an
agricultural safeguard measure, increase the rate of customs duty on such an originating
agricultural good to a level not to exceed the lesser of:(a)the most-favored-nation applied rate of customs duty in effect at the time theagricultural safeguard measure is applied;(b)

the most-favored-nation applied rate of customs duty in effect on the day
immediately preceding the date of entry into force of this Agreement; and(c)the rate of customs duty set out in this Sub-Section.

4.
Japan shall implement any agricultural safeguard measure in a transparent manner. Japan
shall, within 60 days of the date of imposing the agricultural safeguard measure, notify the UnitedStates in writing and provide the United States with relevant data concerning the measure. Japan
shall, on the written request of the United States, respond to specific questions from, and provide
information to, the United States, including by e-mail, teleconference, video-conference, or inperson, regarding application of the measure.
5.
The conditions for application of the agricultural safeguard measures provided inparagraphs 9(b), 10(a)(iii)(B) and 10(a)(iv)(B), 12(a), 13(a), and 14(b) may be modified after
consultation between Japan and the United States. The modified conditions shall be effective by
written agreement between Japan and the United States.
6.
For greater certainty, no agricultural safeguard measure may be applied or maintained on
or after the date on which the rate of customs duty referred to in paragraph 3(c) is zero.
7.
Where paragraph 4 of Sub-Section 1 applies, and if less than 12 months remain in the firstyear on the date of entry into force of this Agreement, during that year, Japan shall apply the trigger
level established in the applicable provisions of this Sub-Section, multiplied by a fraction the
numerator of which shall be the number of days between the date of entry into force of thisAgreement and the following March 31, and the denominator of which shall be 365. However,with regard to paragraph 14, “12 months” and “365” shall be deemed to read “4 months” and “121”respectively. For the purposes of determining the applicable trigger level in accordance with theprevious sentences, any fraction of less than 1.0 shall be rounded to the nearest whole number (inthe case of 0.5, the fraction shall be rounded to 1.0).
8.

For the purposes of this Sub-Section:(a)“fiscal year” means the period from April 1 through the following March 31; and(b)“quarter” means a period:(i)from April 1 through June 30;- 31 -

9.

(ii)

from July 1 through September 30;(iii)

from October 1 through December 31; or(iv)

from January 1 through March 31.

Agricultural Safeguard Measure for Beef(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG1*” or “SG1**” in Column“Staging Category” in the Schedule of Japan, Japan may apply an agriculturalsafeguard measure on those originating agricultural goods only if the conditions set
out in subparagraph (b) are met.

(b)Japan may apply an agricultural safeguard measure under subparagraph (a) only if
the aggregate volume of imports of those originating agricultural goods from theUnited States for the year exceeds the trigger level set out as follows:(i)the trigger level as provided in subparagraph (k) for Year 1;(ii)

242,000 metric tons for Year 2;(iii)

beginning in Year 3 and running through Year 9, the trigger level for eachyear shall be 4,840 metric tons greater than the trigger level in the previous
year;

(iv)

beginning in Year 10 and running through Year 14, the trigger level for eachyear shall be 2,420 metric tons greater than the trigger level in the previous
year; and(v)

beginning in Year 15 and continuing every year thereafter, the trigger levelfor each year shall be 4,840 metric tons greater than the trigger level in theprevious year.

(c)

Notwithstanding subparagraph (b), Japan and the United States shall consult, by theend of the first half of Year 4, and at any time upon request of either Party, with aview to modifying the conditions for application of the agricultural safeguard
measure provided in this paragraph in Year 5 and thereafter. As a result of theconsultation, the modified conditions shall be effective by written agreement
between Japan and the United States.

(d)

(i)

For the originating agricultural goods provided for in the tariff items
indicated with “SG1*”, the rate of customs duty referred to in paragraph3(c) shall be:- 32 -

(ii)(A)

38.5 percent, for Year 1 and Year 2;(B)

30.0 percent, for Year 3 through Year 9;(C)

20.0 percent, for Year 10 through Year 13;(D)

18.0 percent, for Year 14; and(E)

beginning in Year 15 and continuing every year thereafter:(1)

one percentage point less than the rate of customs duty in theprevious year, if Japan did not apply an agriculturalsafeguard measure under this paragraph in the previous year;or(2)

the same as the rate of customs duty in the previous year, if
Japan applied an agricultural safeguard measure under thisparagraph in the previous year.

For the originating agricultural goods provided for in the tariff items
indicated with “SG1**”, the rate of customs duty referred to in paragraph3(c) shall be:(A)

38.5 percent, for Year 1 and Year 2;(B)

32.7 percent, for Year 3;(C)

30.6 percent, for Year 4;(D)

30.0 percent, for Year 5 through Year 9;(E)20.0 percent, for Year 10 through Year 13;(F)

18.0 percent, for Year 14; and(G)

beginning in Year 15 and continuing every year thereafter:(1)

one percentage point less than the rate of customs duty in theprevious year, if Japan did not apply an agriculturalsafeguard measure under this paragraph in the previous year;or- 33 -

(2)

(iii)

(e)

(f)

the same as the rate of customs duty in the previous year, if
Japan applied an agricultural safeguard measure under thisparagraph in the previous year.

If the condition set out in subparagraph (b) is met in one year and as a result
an agricultural safeguard measure is in effect during the following year
pursuant to subparagraph (e)(ii) or (e)(iii), the rate of customs duty referred
to in paragraph 3(c) for the purposes of that agricultural safeguard measure
shall, for the duration of that agricultural safeguard measure, be at the levelapplicable for the year in which the condition set out in subparagraph (b) ismet.

An agricultural safeguard measure referred to in subparagraphs (a) and (b) may be
maintained:(i)

if the aggregate volume of imports exceeds the trigger level as provided insubparagraph (b) on or before January 31, until the end of the fiscal year inwhich the agricultural safeguard measure was applied;(ii)

if the aggregate volume of imports exceeds the trigger level as provided insubparagraph (b) during the month of February, for 45 days beginning fromthe day of the application of the agricultural safeguard measure; and(iii)

if the aggregate volume of imports exceeds the trigger level as provided insubparagraph (b) during the month of March, for 30 days beginning fromthe day of the application of the agricultural safeguard measure.

(i)

For the purposes of this paragraph, the period during which an agriculturalsafeguard measure may be maintained shall commence no later than the day
following the fifth business day after the end of the publication period inwhich the aggregate volume of imports of the originating agricultural goods
exceeded the trigger level set out in subparagraph (b).

(ii)

For the purposes of this paragraph, as an exceptional measure taken for the
implementation of this paragraph, within five business days after the end ofeach publication period, the customs administration of Japan shall publish
the aggregate volume of imports of the originating agricultural goods asprovided in subparagraph (a) from the United States between:(A)

the beginning of the fiscal year and the end of the publication
period; and(B)

for Year 10 through Year 14, the beginning of the quarter and theend of the publication period.

- 34 -

(iii)

(g)

(i)

(ii)

For the purposes of this paragraph, “publication period” means:(A)the period from the first day of each month until the 10th day of thatmonth;(B)

the period from the 11th day of each month until the 20th day of thatmonth; and(C)

the period from the 21st day of each month until the final day of thatmonth.

Notwithstanding subparagraph (b), if, during any year from Year 10 throughYear 14, the aggregate volume of imports of the originating agricultural
goods provided for in the tariff items indicated with “SG1*” or “SG1**” inColumn “Staging Category” of the Schedule of Japan from the United States
in any quarter exceeds the quarterly safeguard trigger volume set out in
subparagraph (ii), Japan may increase the rates of customs duties for such
goods in accordance with paragraph 3 for a period of 90 days. The 90-day
period shall commence no later than the day following the fifth business
day after the end of the publication period in which the aggregate volumeof imports of such goods in the quarter exceeded the quarterly safeguard
trigger volume. The rate of customs duty referred to in paragraph 3(c) if
the condition set out in this subparagraph (g) is met shall be:(A)

20.0 percent, if the condition is met during Year 10 through Year13; and(B)

18.0 percent, if the condition is met in Year 14.

For the purposes of this subparagraph (g), the quarterly safeguard trigger
volume means 117 percent of one fourth of the trigger level set out in
subparagraph (b)(iv) for the respective year.

- 35 -

(iii)

Notwithstanding subparagraph (b), if, during any year from Year 10 throughYear 14, the aggregate volume of imports of the originating agricultural
goods provided for in the tariff items indicated with “SG1*” or “SG1**” inColumn “Staging Category” of the Schedule of Japan from the United States
exceeds the trigger level set out in subparagraph (b)(iv) for the respective
year, and at the same time the aggregate volume of imports of theoriginating agricultural goods provided for in those tariff items from theUnited States in the quarter exceeds the quarterly safeguard trigger volume
set out in subparagraph (ii), Japan may maintain an agricultural safeguard
measure under this paragraph until the later of the end of the 90-day period
provided for in subparagraph (i) or the date provided for in subparagraph
(e).

(h)

If, during any four consecutive fiscal years after Year 14, Japan does not apply an
agricultural safeguard measure under this paragraph, Japan shall not apply any
further agricultural safeguard measures under this paragraph.

(i)

If the importation into Japan from the United States of the originating agricultural
goods provided for in the tariff items indicated with “SG1*” or “SG1**” in Column“Staging Category” of the Schedule of Japan has been wholly or substantiallysuspended for more than three years due to sanitary concerns, Japan shall not apply
an agricultural safeguard measure under this paragraph on such goods from theUnited States for four years after the whole or substantial lifting of the suspension.
If a natural disaster such as severe drought disrupts the recovery of production in
the United States, the period in which Japan shall not apply an agriculturalsafeguard measure under this paragraph to such goods from the United States shallbe five years.

(j)Japan shall not apply the tariff emergency measures on beef referred to in Article
7-5 of the Temporary Customs Tariff Measures Law (Law No. 36 of 1960) to theoriginating agricultural goods provided for in the items indicated with “SG1*” inColumn “Staging Category” of the Schedule of Japan.

(k)

The applicable trigger level for Year 1 for the purposes of subparagraph (b)(i) shallbe determined by multiplying 242,000 metric tons by a fraction the numerator ofwhich shall be the number of days between the date of entry into force of thisAgreement and the following March 31 and the denominator of which shall be 365.
For the purposes of determining the applicable trigger level in accordance with theprevious sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

- 36 -

10.

Agricultural Safeguard Measure for Pork(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG2” in Column “Staging Category”
in the Schedule of Japan (“SG2 goods”), Japan may apply an agricultural safeguard
measure only if the following conditions are met:(i)in Year 1, if the aggregate volume of imports of those SG2 goods from theUnited States exceeds the trigger level as provided in subparagraph (f);(ii)

in Year 2 and Year 3, if the aggregate volume of imports of SG2 goods fromthe United States for the respective year exceeds 116 percent of the largest
annual aggregate volume of imports of SG2 goods from the United States
during any of the preceding three fiscal years;(iii)

in Year 4 and Year 5:

(iv)

(A)

Japan may apply an agricultural safeguard measure under thisparagraph on SG2 goods from the United States imported at a priceequal to or greater than the threshold price for those SG2 goods, if
the aggregate volume of imports of those SG2 goods from theUnited States for the respective year exceeds 116 percent of thelargest annual aggregate volume of imports of those SG2 goods
from the United States during any of the preceding three fiscal years;
or(B)

Japan may apply an agricultural safeguard measure under thisparagraph on SG2 goods from the United States imported at a priceless than the threshold price for those SG2 goods, if the aggregate
volume of imports of those SG2 goods from the United States andcorresponding imports of goods that can be classified in the tariff
items indicated with “SG2” in Column “Staging Category” in the
Schedule of Japan from the parties, that are also original signatories,of the Comprehensive and Progressive Agreement for Trans-PacificPartnership, done at Santiago on March 8, 2018 (“CPTPP”),
qualifying as originating under the CPTPP in accordance with its
provisions, for the respective year exceeds the trigger level set out
as follows:(1)

in Year 4: 90,000 metric tons; and(2)

in Year 5: 102,000 metric tons; andin Year 6 through Year 10:- 37 -

(A)Japan may apply an agricultural safeguard measure under thisparagraph on SG2 goods from the United States imported at a priceequal to or greater than the threshold price for those SG2 goods, if
the aggregate volume of imports of those SG2 goods from theUnited States for the respective year exceeds 119 percent of thelargest annual aggregate volume of imports of those SG2 goods
from the United States during any of the preceding three fiscal years;
or(B)

Japan may apply an agricultural safeguard measure under thisparagraph on SG2 goods from the United States imported at a priceless than the threshold price for those SG2 goods, if the aggregate
volume of imports of those SG2 goods from the United States andcorresponding imports of goods that can be classified in the tariff
items indicated with “SG2” in Column “Staging Category” in the
Schedule of Japan from the parties, that are also original signatories,of the CPTPP, qualifying as originating under the CPTPP in
accordance with its provisions, for the respective year exceeds thetrigger level set out as follows:(1)

in Year 6: 114,000 metric tons;(2)

in Year 7: 126,000 metric tons;(3)

in Year 8: 138,000 metric tons;(4)in Year 9: 150,000 metric tons; and(5)in Year 10: 150,000 metric tons,

where for the purposes of subparagraphs (iii) and (iv), threshold pricemeans:(b)(C)

for the originating agricultural goods provided for in the tariff items
020312.023, 020312.024, 020312.025, 020319.023, 020319.024,
020319.025, 020322.023, 020322.024, 020322.025, 020329.023,
020329.024, 020329.025, 020630.093, 020630.094, 020630.095,
020649.093, 020649.094, or 020649.095: 399 yen per kilogram; and(D)

for the originating agricultural goods provided for in the tariff items
020311.020, 020311.031, 020311.032, 020321.020, 020321.031, or
020321.032: 299.25 yen per kilogram.

For SG2 goods, the rate of customs duty referred to in paragraph 3(c) shall be:- 38 -

(i)(ii)

for SG2 goods provided for in the tariff items 020311.040, 020312.022,
020319.022, 020321.040, 020322.022, 020329.022, 020630.099, or
020649.099:(A)

in Year 1 and Year 2: 4.0 percent;(B)in Year 3 through Year 5: 3.4 percent;(C)in Year 6 through Year 8: 2.8 percent; and(D)

in Year 9 and Year 10: 2.2 percent;for SG2 goods provided for in the tariff items 020312.023, 020312.024,
020312.025, 020319.023, 020319.024, 020319.025, 020322.023,
020322.024, 020322.025, 020329.023, 020329.024, 020329.025,
020630.093, 020630.094, 020630.095, 020649.093, 020649.094, or
020649.095, the lesser of:(A)

the difference between CIF import price per kilogram and the First
Safeguard Standard Import Price; and(B)

the first alternative rate,

where for the purposes of this subparagraph (ii):

(iii)

(C)

“First Safeguard Standard Import Price” means a price equal to 524
yen per kilogram multiplied by the sum of 100 percent and the rateof customs duty set out in subparagraph (i) for the respective year;
and

(D)

“first alternative rate” means:(1)in Year 1 through Year 3: the rate of customs duty specified
in the Schedule of Japan for the tariff items 020312.023,
020319.023, 020322.023, 020329.023, 020630.093, or
020649.093;(2)

in Year 4 through Year 8: 100 yen per kilogram; and(3)

in Year 9 and Year 10: 70 yen per kilogram; andfor SG2 goods provided for in the tariff items 020311.020, 020311.031,
020311.032, 020321.020, 020321.031, or 020321.032, the lesser of:- 39 -

(A)the difference between the CIF import price per kilogram and theSecond Safeguard Standard Import Price; and(B)

the second alternative rate,

where for the purposes of this subparagraph (iii):(C)“Second Safeguard Standard Import Price” means a price equal to
393 yen per kilogram multiplied by the sum of 100 percent and therate of customs duty set out in subparagraph (i) for the respective
year; and(D)

“second alternative rate” means:(1)in Year 1 through Year 3: the rate of customs duty specified
in the Schedule of Japan for the tariff items 020311.020 or
020321.020;(2)

in Year 4 through Year 8: 75 yen per kilogram; and(3)

in Year 9 and Year 10: 52.5 yen per kilogram.

(c)

Any agricultural safeguard measure applied under this paragraph may be
maintained only until the end of the fiscal year in which the trigger level was
exceeded.

(d)Japan shall not apply or maintain any agricultural safeguard measure under thisparagraph after the end of Year 10.

(e)Japan shall not apply the tariff emergency measures on pork referred to in paragraph
1 of Article 7-6 of the Temporary Customs Tariff Measures Law (Law No. 36 of
1960) to SG2 goods.

(f)

The applicable trigger level for SG2 goods from the United States for Year 1 for the
purposes of subparagraph (a)(i) shall be determined by multiplying 112 percent of
the largest annual aggregate volume of imports of SG2 goods from the UnitedStates during any of the preceding three fiscal years by a fraction the numerator ofwhich shall be the number of days between the date of entry into force of thisAgreement and the following March 31 and the denominator of which shall be 365.
For the purposes of determining the applicable trigger level in accordance with theprevious sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

- 40 -

11.

Agricultural Safeguard Measure for Processed Pork
(a)

(b)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG3” in Column “Staging Category”
in the Schedule of Japan (“SG3 goods”), Japan may apply an agricultural safeguard
measure only if the following conditions are met:(i)in Year 1, if the aggregate volume of imports of those SG3 goods from theUnited States exceeds the trigger level as provided in subparagraph (f);(ii)

in Year 2 through Year 5, if the aggregate volume of imports of SG3 goods
from the United States for the respective year exceeds 118 percent of thelargest annual aggregate volume of imports of SG3 goods from the UnitedStates during any of the preceding three fiscal years; and(iii)

in Year 6 through Year 10, if the aggregate volume of imports of SG3 goods
from the United States for the respective year exceeds 121 percent of thelargest annual aggregate volume of imports of SG3 goods from the UnitedStates during any of the preceding three fiscal years.

(i)

For SG3 goods, the rate of customs duty referred to in paragraph 3(c) shall
be:

(ii)

(A)

for Year 1 through Year 3: 85 percent of the base rate;(B)

for Year 4 through Year 8: 60 percent of the base rate; and(C)

for Year 9 and Year 10: 45 percent of the base rate.

For the purposes of this subparagraph (b), the base rate shall be composedof an ad valorem duty component and a specific duty component, each ofwhich shall be reduced to the percentages identified in subparagraph (i) to
determine the rate of customs duty referred to in paragraph 3(c). The advalorem duty component of the base rate shall be 8.5 percent, and thespecific duty component shall be equal to 614.85 yen per kilogram minus
60 percent of the CIF import price per kilogram of the respective SG3 good.

(c)

Any agricultural safeguard measure applied under this paragraph may be
maintained only until the end of the fiscal year in which the trigger level was
exceeded.

(d)Japan shall not apply any agricultural safeguard measure under this paragraph after
the end of Year 10.

- 41 -

12.

(e)Japan shall not apply the tariff emergency measures on pork referred to in paragraph
1 of Article 7-6 of the Temporary Customs Tariff Measures Law (Law No. 36 of
1960) to SG3 goods.

(f)

The applicable trigger level for SG3 goods from the United States for Year 1 forthe purposes of subparagraph (a)(i) shall be determined by multiplying 115 percentof the largest annual aggregate volume of imports of SG3 goods from the UnitedStates during any of the preceding three fiscal years by a fraction the numerator ofwhich shall be the number of days between the date of entry into force of thisAgreement and the following March 31 and the denominator of which shall be 365.
For the purposes of determining the applicable trigger level in accordance with theprevious sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

Agricultural Safeguard Measure for WPC(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG4*” in Column “Staging Category”
in the Schedule of Japan, Japan may apply an agricultural safeguard measure on
those originating agricultural goods only if the following conditions are met:
(i)

(ii)

in Year 1 through Year 4, if the aggregate volume of imports of thoseoriginating agricultural goods from the United States for the year exceeds
the trigger level set out as follows:(A)

the trigger level as provided in subparagraph (f) for Year 1;(B)1,000 metric tons for Year 2;(C)1,050 metric tons for Year 3; and(D)

1,100 metric tons for Year 4; andin Year 5 and thereafter, if the aggregate volume of imports of thoseoriginating agricultural goods from the United States and imports of goods
that can be classified in the tariff items indicated with “SG4*” in Column“Staging Category” in the Schedule of Japan from the parties, that are also
original signatories, of the CPTPP, qualifying as originating under the
CPTPP in accordance with its provisions, for the year exceeds the trigger
level set out as follows:(A)

5,889 metric tons for Year 5;(B)6,167 metric tons for Year 6;- 42 -

(b)(C)

6,444 metric tons for Year 7;(D)6,722 metric tons for Year 8;(E)7,000 metric tons for Year 9;(F)7,750 metric tons for Year 10;(G)8,500 metric tons for Year 11;(H)

9,250 metric tons for Year 12;(I)

10,250 metric tons for Year 13;(J)11,250 metric tons for Year 14;(K)

12,250 metric tons for Year 15;(L)13,250 metric tons for Year 16;(M)

14,250 metric tons for Year 17;(N)15,250 metric tons for Year 18;(O)

16,250 metric tons for Year 19; and(P)

beginning in Year 20 and continuing every year thereafter, thetrigger level for each year shall be 1,250 metric tons greater than thetrigger level in the previous year.

For the originating agricultural goods provided for in the tariff items indicated with
“SG4*”, the rate of customs duty referred to in paragraph 3(c) shall be:(i)29.8 percent plus 120 yen per kilogram, for Year 1 through Year 4;(ii)

23.8 percent plus 105 yen per kilogram, for Year 5 through Year 9;(iii)

19.4 percent plus 90 yen per kilogram, for Year 10 through Year 14;(iv)

13.4 percent plus 75 yen per kilogram, for Year 15 through Year 19; and(v)

beginning in Year 20 and continuing every year thereafter:- 43 -

(A)

1.9 percent and 10.7 yen per kilogram lower than it was in theprevious year, unless an agricultural safeguard measure was applied
under this paragraph in the previous year; or(B)

1.0 percent and 5.0 yen per kilogram lower than it was in theprevious year if an agricultural safeguard measure was applied
under this paragraph in the previous year.

(c)

Any agricultural safeguard measure applied under this paragraph may be
maintained only until the end of the fiscal year in which the trigger level was
exceeded.

(d)

If, during any three consecutive fiscal years after Year 19, Japan does not apply an
agricultural safeguard measure under this paragraph, Japan shall not apply any
further agricultural safeguard measures under this paragraph.

(e)

(i)

(ii)

(f)

Notwithstanding subparagraph (a), Japan shall not apply any agriculturalsafeguard measure under this paragraph if:(A)there is a domestic shortage of skimmed milk powder in Japan; or(B)there is no demonstrable reduction in domestic demand for skimmed
milk powder in Japan.

If Japan applies an agricultural safeguard measure under this paragraphwhen the United States believes that either of the conditions set out in
subparagraph (i) has been satisfied, the United States may:(A)

ask Japan to provide an explanation of why Japan does not consider
either of the conditions set out in subparagraph (i) to have beensatisfied; and(B)

request that Japan cease application of the agricultural safeguard
measure for the remainder of the fiscal year.

The applicable trigger level for Year 1 for the purposes of subparagraph (a)(i)(A)shall be determined by multiplying 1,000 metric tons by a fraction the numeratorof which shall be the number of days between the date of entry into force of thisAgreement and the following March 31 and the denominator of which shall be 365.
For the purposes of determining the applicable trigger level in accordance with theprevious sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

- 44 -

13.

Agricultural Safeguard Measure for Whey Powder(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG4**” in Column “Staging
Category” in the Schedule of Japan, Japan may apply an agricultural safeguard
measure on those originating agricultural goods only if the following conditions are
met:
(i)

(ii)

in Year 1 through Year 4, if the aggregate volume of imports of thoseoriginating agricultural goods from the United States for the year exceeds
the trigger level set out as follows:(A)

the trigger level as provided in subparagraph (e) for Year 1;(B)

1,100 metric tons for Year 2;(C)1,175 metric tons for Year 3; and(D)

1,250 metric tons for Year 4; andin Year 5 and thereafter, if the aggregate volume of imports of thoseoriginating agricultural goods from the United States and imports of goods
that can be classified in the tariff items “SG4**” in Column “Staging
Category” in the Schedule of Japan from the parties, that are also original
signatories, of the CPTPP, qualifying as originating under the CPTPP in
accordance with its provisions, for the year exceeds the trigger level set out
as follows:(A)

6,667 metric tons for Year 5;(B)7,000 metric tons for Year 6;(C)7,333 metric tons for Year 7;(D)7,667 metric tons for Year 8;(E)8,000 metric tons for Year 9;(F)8,500 metric tons for Year 10;(G)9,000 metric tons for Year 11;(H)

9,750 metric tons for Year 12;- 45 -

(b)(I)

10,500 metric tons for Year 13;(J)11,250 metric tons for Year 14; and(K)

beginning in Year 15 and continuing every year thereafter, thetrigger level for each year shall be 1,000 metric tons greater than thetrigger level in the previous year.

For the originating agricultural goods provided for in the tariff items indicated with
“SG4**”, the rate of customs duty referred to in paragraph 3(c) shall be:(i)for Year 1 through Year 4, 29.8 percent plus 75 yen per kilogram;(ii)

for Year 5 through Year 9, 23.8 percent plus 45 yen per kilogram;(iii)

for Year 10 through Year 14, 13.4 percent plus 30 yen per kilogram; and(iv)

beginning in Year 15 and continuing every year thereafter:(A)

2.0 percent and 4.0 yen per kilogram lower than it was in theprevious year, unless an agricultural safeguard measure was applied
under this paragraph in the previous year; or(B)

1.0 percent and 2.0 yen per kilogram lower than it was in theprevious year if an agricultural safeguard measure was applied
under this paragraph in the previous year.

(c)

Any agricultural safeguard measure applied under this paragraph may be
maintained only until the end of the fiscal year in which the trigger level was
exceeded.

(d)

If, during any two consecutive fiscal years after Year 14, Japan does not apply an
agricultural safeguard measure under this paragraph, Japan shall not apply any
further agricultural safeguard measures under this paragraph.

(e)

The applicable trigger level for Year 1 for the purposes of subparagraph (a)(i)(A)shall be determined by multiplying 1,100 metric tons by a fraction the numeratorof which shall be the number of days between the date of entry into force of thisAgreement and the following March 31 and the denominator of which shall be 365.
For the purposes of determining the applicable trigger level in accordance with theprevious sentence, any fraction of less than 1.0 shall be rounded to the nearest
whole number (in the case of 0.5, the fraction shall be rounded to 1.0).

- 46 -

14.

Agricultural Safeguard Measure for Fresh Oranges(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG5” in Column “Staging Category”
in the Schedule of Japan, Japan may apply an agricultural safeguard measure on
those originating agricultural goods only if the conditions set out in subparagraph(b) are met.

(b)Japan may apply an agricultural safeguard measure under subparagraph (a) only if
the aggregate volume of imports of those originating agricultural goods from theUnited States between December 1 and March 31 for the fiscal year exceeds thetrigger level set out as follows:

(c)

(i)

the trigger level as provided in subparagraph (f) for Year 1;(ii)

37,050 metric tons for Year 2;(iii)

38,950 metric tons for Year 3;(iv)

40,850 metric tons for Year 4;(v)

42,750 metric tons for Year 5; and(vi)

44,650 metric tons for Year 6.

For the originating agricultural goods provided for in the tariff items indicated with
“SG5”, the rate of customs duty referred to in paragraph 3(c) shall be:(i)for Year 1 through Year 3: 28 percent; and(ii)

for Year 4 through Year 6: 20 percent.

(d)Any agricultural safeguard measure applied under this paragraph may be
maintained only until the end of the fiscal year in which the trigger level was
exceeded.

(e)Japan shall not apply any safeguard measure under this paragraph after the end ofYear 6.

(f)

The applicable trigger level for Year 1 for the purposes of subparagraph (b)(i) shallbe:(i)35,150 metric tons, if this Agreement enters into force on or before
December 1, 2019; or- 47 -

(ii)15.

if this Agreement enters into force after December 1, 2019, determined bymultiplying 35,150 metric tons by a fraction the numerator of which shallbe the number of days between the date of entry into force of the Agreement
and the following March 31 and the denominator of which shall be 121.
For the purposes of determining the applicable trigger level in accordancewith the previous sentence, any fraction of less than 1.0 shall be rounded to
the nearest whole number (in the case of 0.5, the fraction shall be rounded
to 1.0).

Agricultural Safeguard Measure for Race Horses(a)

In accordance with paragraph 2, with respect to the originating agricultural goods
provided for in the tariff items indicated with “SG6” in Column “Staging Category”
in the Schedule of Japan, Japan may apply an agricultural safeguard measure on
those originating agricultural goods only if the CIF import price per each of thoseoriginating agricultural goods, expressed in Japanese Yen, is less than 90 percent of
the trigger price. The trigger price shall be the price that has been agreed inaccordance with subparagraph (d), or 8.5 million yen if there has been no specificagreement on the trigger price in accordance with subparagraph (d).

(b)

For the originating agricultural goods provided for in the tariff items indicated with
“SG6”, the rate of customs duty referred to in paragraph 3(c) shall be the rate ofcustoms duty determined for those originating agricultural goods in accordancewith staging category B16 identified in the Schedule of Japan plus:(i)

if the difference between the CIF import price per each of the originating
agricultural good and the trigger price is greater than 10 percent but lessthan or equal to 40 percent of the trigger price: 30 percent of the difference
between the most-favored-nation applied rate of customs duty in effect at
the time of importation and the rate of customs duty applied to theoriginating agricultural goods in accordance with the staging category B16
identified in the Schedule of Japan;(ii)

if the difference between the CIF import price per each of the originating
agricultural good and the trigger price is greater than 40 percent but lessthan or equal to 60 percent of the trigger price: 50 percent of the difference
between the most-favored-nation applied rate of customs duty in effect at
the time of importation and the rate of customs duty applied to theoriginating agricultural goods in accordance with the staging category B16
identified in the Schedule of Japan;- 48 -

(iii)

if the difference between the CIF import price per each of the originating
agricultural good and the trigger price is greater than 60 percent but lessthan or equal to 75 percent of the trigger price: 70 percent of the difference
between the most-favored-nation applied rate of customs duty in effect at
the time of importation and the rate of customs duty applied to theoriginating agricultural goods in accordance with the staging category B16
identified in the Schedule of Japan; and(iv)

if the difference between the CIF import price per each of the originating
agricultural good and the trigger price is greater than 75 percent of thetrigger price: the difference between the most-favored-nation applied rateof customs duty in effect at the time of importation and the rate of customs
duty applied to the originating agricultural goods in accordance with thestaging category B16 identified in the Schedule of Japan.

(c)Japan shall not apply any agricultural safeguard measure under this paragraph after
the end of Year 14.

(d)

On request of Japan or the United States, Japan and the United States shall consult
on the operation of the agricultural safeguard measure set out in this paragraph andmay mutually agree to periodically evaluate and update the trigger price.

- 49 -

- 50 -

Tariff Line
Description(April 1, 2019)01.01
Live horses, asses, mules and hinnies
㻌Horses0101.21Pure-bred breeding animals
㻌
2 Other
010121.290(2) Other
0101.29
Other㻌
2 Other
010129.290(2) Other
01.03
Live swine
㻌
Other0103.92
Weighing 50 kg or more
010392.020[3] Per each, more than the gate price of live swine, in value forcustoms duty
02.01
Meat of bovine animals, fresh or chilled
020110.000
Carcasses and half-carcasses
020120.000
Other cuts with bone in
0201.30
Boneless
020130.010- Loin020130.020- Chuck, Clod and Round
020130.030- Brisket and plate
020130.090- Other
02.02
Meat of bovine animals, frozen
020210.000
Carcasses and half-carcasses
020220.000
Other cuts with bone in
0202.30
Boneless
020230.010- Loin020230.020- Chuck, Clod and Round
020230.030- Brisket and plate020230.090- Other
02.03
Meat of swine, fresh, chilled or frozen
㻌Fresh or chilled
0203.11
Carcasses and half-carcasses
㻌
2 Other

Sub-Section 5
Schedule of Japan

㻌
38.5%
38.5%
㻌
38.5%
38.5%
38.5%
38.5%
㻌
38.5%
38.5%
㻌
38.5%
38.5%
38.5%
38.5%
㻌
㻌
㻌
㻌

8.5%

㻌
㻌
㻌
㻌
3,400,000 yen/each㻌㻌
3,400,000 yen/each㻌㻌㻌Base Rate

JPR2, SG1*
JPR2, SG1*
JPR2, SG1*
JPR2, SG1*

JPR2, SG1*
JPR2, SG1*

JPR2, SG1*
JPR2, SG1*
JPR2, SG1*
JPR2, SG1*

JPR2, SG1*
JPR2, SG1*

B16

B16, SG6

EIF

Staging
Category- 51 -

0203.12㻌

020311.040

020311.032

020311.031

㻌Tariff Line(April 1, 2019)020311.020
Base Rate㻌

JPR4, SG2

Staging
Category

Rates B: the rates specified by [3] in this subheading according
to the each divisions of each import terms provided in the Annex
1-3- Less than 299.25 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR4, SG2of pig carcass and thevalue for customs duty
- Not less than 299.25 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR4, SG2of pig carcass and thevalue for customs duty
[3] Each kilogram, more than the gate prices of pig carcass, in
4.3%
JPB10*, SG2value for customs duty
Hams, shoulders and cuts thereof, with bone in㻌
2 Other㻌

Prices A: mentioned in [1]Prices B: the prices specified by [1] in this subheading eachcorresponding to the period of importation provided by the Annex
1-3 to the Law[2] Each kilogram, in value for customs duty, more than the upper
limit prices for the specific duty applied on pig carcass, but
not more than the gate prices of pig carcass, where the gate
prices shall be obtained by dividing Prices A by Rates B plus 1,
the same definition shall be applied in this heading.

Prices A: standard import prices for pig carcass specified by the
sub-paragraph 1 of paragraph 2 of the Annex 1-3-2 to the
361 yen/kg
Temporary Customs Tariff Measures Law (Law No. 36 of 1960)
corresponding to the period of importation provided by the Annex,
the same definition shall be applied in this heading.

[1] Each kilogram, in value for customs duty, not more than theupper limit prices for the specific duty applied on pig carcass,
where the upper limit prices shall be obtained by subtracting
Prices B from Prices A, the same definition shall be applied inthis heading.

Description

- 52 -

0203.19㻌
020319.023

020312.022

020312.025

020312.024

㻌Tariff Line(April 1, 2019)020312.023
Base Rate㻌

JPR5, SG2

Staging
Category

Rates B: the rates specified by [3] in this subheading according
to the each divisions of each import terms provided in the Annex
1-3- Less than 399 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
- Not less than 399 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
[3] Each kilogram, more than the gate prices of partial pig, in
4.3%
JPB10*, SG2value for customs duty
Other㻌
2 Other
㻌[1] Each kilogram, not more than the upper limit prices for the
482 yen/kg
JPR5, SG2
specific duty applied on partial pig, in value for customs duty

Prices A: mentioned in [1]Prices B: the prices specified by [1] in this subheading eachcorresponding to the period of importation provided by the Annex
1-3 to the Law[2] 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, where the gate
prices shall be obtained by dividing Prices A by Rates B plus 1,
the same definition shall be applied in this heading and inheading 02.06.

Prices A: standard import prices for partial pig specified by the
sub-paragraph 1 of paragraph 3 of the Annex 1-3-2 to the
482 yen/kg
Temporary Customs Tariff Measures Law (Law No. 36 of 1960)
corresponding to the period of importation provided by the Annex,
the same definition shall be applied in this heading and inheading 02.06.

[1] Each kilogram, in value for customs duty, not more than theupper limit prices for the specific duty applied on partial pig,
where the upper limit prices shall be obtained by subtracting
Prices B from Prices A, the same definition shall be applied inthis heading and in heading 02.06.

Description

- 53 -

0203.22㻌
020322.023

020321.040

020321.032

020321.031

㻌0203.21
㻌
020321.020

020319.022

020319.025

020319.024

Tariff Line(April 1, 2019)
Base Rate

Staging
Category[2] Each kilogram, more than the upper limit prices for the
specific duty applied on partial pig, but not more than the gate 㻌
prices of partial pig, in value for customs duty
- Less than 399 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
- Not less than 399 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
[3] Each kilogram, more than the gate prices of partial pig, in
4.3%
JPB10*, SG2value for customs duty
Frozen㻌
Carcasses and half-carcasses
㻌
2 Other
㻌[1] Each kilogram, not more than the upper limit prices for the
361 yen/kg
JPR4, SG2
specific duty applied on pig carcass, in value for customs duty
[2] Each kilogram, more than the upper limit prices for the
specific duty applied on pig carcass, but not more than the gate 㻌
prices of pig carcass, in value for customs duty
- Less than 299.25 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR4, SG2of pig carcass and thevalue for customs duty
- Not less than 299.25 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR4, SG2of pig carcass and thevalue for customs duty
[3] Each kilogram, more than the gate prices of pig carcass, in
4.3%
JPB10*, SG2value for customs duty
Hams, shoulders and cuts thereof, with bone in㻌
2 Other
㻌[1] Each kilogram, not more than the upper limit prices for the
482 yen/kg
JPR5, SG2
specific duty applied on partial pig, in value for customs duty
[2] Each kilogram, more than the upper limit prices for the
specific duty applied on partial pig, but not more than the gate 㻌
prices of partial pig, in value for customs duty

Description

- 54 -

[3] Each kilogram, more than the gate prices of partial pig, invalue for customs duty
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules
or hinnies, fresh, chilled or frozen
Of bovine animals, fresh or chilled
1 Cheek meat and head meat
2 Other(1) Internal organs and tongues- Tongues- Other
Of bovine animals, frozen
Tongues
LiversOther

020329.022

020610.011
020610.019
㻌020621.000
020622.000
0206.290206.10020610.020

02.06- Not less than 399 yen/kg in value for customs duty

020329.025

020329.024

0203.29㻌
020329.023[3] Each kilogram, more than the gate prices of partial pig, invalue for customs duty
Other
2 Other[1] Each kilogram, not more than the upper limit prices for the
specific duty applied on partial pig, in value for customs duty
[2] Each kilogram, more than the upper limit prices for the
specific duty applied on partial pig, but not more than the gate
prices of partial pig, in value for customs duty
- Less than 399 yen/kg in value for customs duty

- Not less than 399 yen/kg in value for customs duty

020322.025

020322.022- Less than 399 yen/kg in value for customs duty

Description

Tariff Line(April 1, 2019)
020322.024

Staging
Category

JPR5, SG2

JPB10*, SG2

㻌
50.0%
㻌
㻌
12.8%
12.8%
㻌
12.8%
12.8%
㻌

㻌

4.3%

JPB11*****
B16

JPB11*****JPB13*

JPR3, SG1**

JPB10*, SG2

Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty㻌

482 yen/kg

㻌
㻌

4.3%

Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty

Base Rate- 55 -

020649.094

㻌020649.093

㻌0206.41020641.090
0206.49㻌
020649.091

020630.099

020630.095

020630.094

㻌020630.093

020629.010
020629.090
0206.30㻌
020630.091

Tariff Line(April 1, 2019)020629.020

JPR5, SG2

B11

JPB13*
B16

Staging
Category
JPR3, SG1**Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty㻌

482 yen/kg

50.0%
㻌
12.8%
21.3%
㻌
㻌
8.5%
㻌

Base Rate[3] Each kilogram, more than the gate prices of partial pig, in
4.3%
JPB10*, SG2value for customs duty
Of swine, frozen㻌
Livers㻌
2 Other
8.5%
B11
Other
㻌
2 Other㻌(1) Internal organs
8.5%
JPB8*
(2) Other㻌[1] Each kilogram, not more than the upper limit prices for
JPR5, SG2
the specific duty applied on partial pig, in value for customs 482 yen/kg
duty[2] Each kilogram, more than the upper limit prices for the
specific duty applied on partial pig, but not more than the㻌gate prices of partial pig, in value for customs duty
- Less than 399 yen/kg in value for customs duty
Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty

- Not less than 399 yen/kg in value for customs duty

1 Cheek meat and head meat
2 Other(1) Internal organs(2) Other
Of swine, fresh or chilled
2 Other(1) Internal organs(2) Other[1] Each kilogram, not more than the upper limit prices for the
specific duty applied on partial pig, in value for customs duty
[2] Each kilogram, more than the upper limit prices for the
specific duty applied on partial pig, but not more than the gate
prices of partial pig, in value for customs duty
- Less than 399 yen/kg in value for customs duty

Description

- 56 -

㻌
0210.11020910.000
02.10

㻌
020712.000
0207.14㻌
020714.210
020714.220
㻌
020725.000
0207.27020727.200
㻌
020742.000
020743.000
020744.000
0207.45020745.010
020745.090
02.09

02.07

020649.099

Tariff Line(April 1, 2019)020649.095[3] Each kilogram, more than the gate prices of partial pig,in value for customs duty
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled orfrozenOf fowls of the species Gallus domesticus
Not cut in pieces, frozen
Cuts and offal, frozen
2 Other(1) Legs with bone in(2) Other
Of turkeys
Not cut in pieces, frozen
Cuts and offal, frozen
2 OtherOf ducks
Not cut in pieces, frozen
Fatty livers, fresh or chilled
Other, fresh or chilled
Other, frozen- Livers- Other
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled, frozen, salted, in brine, dried or smokedOf pigs
Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal
Meat of swine
Hams, shoulders and cuts thereof, with bone in- Not less than 399 yen/kg in value for customs duty

Description

Staging
Category

㻌
㻌

㻌

6.0%

㻌

㻌
11.9%
㻌
㻌
8.5%
11.9%
㻌
3.0%
㻌
3.0%
㻌
9.6%
3.0%
9.6%
㻌
3.0%
9.6%

㻌

4.3%

EIF

EIF
EIF

EIF
EIF
B6

EIF

EIF

B11
B6

B11

JPB10*, SG2

Per each kilogram, thedifference between thestandard import price JPR5, SG2of partial pig and thevalue for customs duty

Base Rate- 57 -

0210.19021019.010

021012.020

0210.12021012.010

021011.020

Tariff Line(April 1, 2019)021011.010
Base Rate

Staging
Category[1] Each kilogram, in value for customs duty, not more than thegate prices for the specific duty applied on processed meat ofswine, where the gate prices shall be obtained by dividing Prices A Per each kilogram, theby Rates B plus 0.6, and multiplying by 1.5, the same definitiondifference between theshall be applied in this heading and in heading 16.02.
value obtained bymultiplying thePrices A: standard import prices for processed meat of swine
standard import pricespecified by the sub-paragraph 1 of paragraph 4 of the Annex 1-3-2 of processed pig by
JPB11*, SG3
to the Temporary Customs Tariff Measures Law (Law No. 36 of 1960)
1.5 and the value
corresponding to the period of importation provided by the Annex,
obtained by
the same definition shall be applied in this heading and in heading multiplying the value
16.02.
for customs duty by
0.6
Rates B: the rates specified in this subheading [2] according to
the each divisions of each import terms provided in the Annex 1-3[2] Each kilogram, more than the gate prices of processed meat of
8.5%
JPB11**, SG3swine, in value for customs duty
Bellies (streaky) and cuts thereof㻌[1] Each kilogram, not more than the gate prices of processed meat Per each kilogram, theof swine, in value for customs duty
difference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6[2] Each kilogram, more than the gate prices of processed meat of
8.5%
JPB11**, SG3swine, in value for customs duty
Other㻌[1] Each kilogram, not more than the gate prices of processed meat Per each kilogram, theof swine, in value for customs duty
difference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6

Description

- 58 -

040310.219
04.04

0403.10㻌㻌
040310.211

0402.21㻌㻌
㻌
040221.217
04.03

㻌

021099.090
04.02

021099.019

㻌0210.99㻌
021099.011

Tariff Line(April 1, 2019)021019.020
JPB11**, SG3

Staging
Category

B11

B11

JPR9

EIF

JPB11**, SG3㻌㻌㻌Per each kilogram, thedifference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6

8.5%

Base Rate[2] Each kilogram, more than the gate prices of processed meat of
8.5%
swine, in value for customs duty
3 Other
4.2%
Milk and cream, concentrated or containing added sugar or other sweetening㻌
matterIn powder, granules or other solid forms, of a fat content, by weight,㻌
exceeding 1.5%
Not containing added sugar or other sweetening matter㻌
2 Other㻌(1) For school lunch etc. and for feeding purposes㻌- For feeding purposes㻌-- Other
425 yen/kg
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented oracidified milk and cream, whether or not concentrated or containing added㻌
sugar or other sweetening matter or flavored or containing added fruit,nuts or cocoa
Yogurt㻌
2 Other㻌(1) Frozen yogurt㻌- Containing added sugar or other sweetening matter, in immediate
26.3%
packings, of a content not exceeding 10 kg- Other
29.8%
Whey, whether or not concentrated or containing added sugar or othersweetening matter; products consisting of natural milk constituents,㻌
whether or not containing added sugar or other sweetening matter, notelsewhere specified or included[2] Each kilogram, more than the gate prices of processed meat ofswine, in value for customs duty
Other, including edible flours and meals of meat or meat offal
Other
1 Of swine[1] Each kilogram, not more than the gate prices of processedmeat of swine, in value for customs duty

Description

- 59 -

㻌
㻌040410.137

040410.136

㻌㻌㻌
040410.135

040410.128

040410.127

040410.126

㻌㻌㻌㻌
040410.125

㻌Tariff Line(April 1, 2019)0404.10Base Rate

Whey and modified whey, whether or not concentrated or containing added㻌
sugar or other sweetening matter1 Sterilized, frozen, preserved, concentrated or containing added㻌
sugar or other sweetening matter(1) Of a fat content, by weight, not exceeding 5%
㻌[2] Other㻌[i] Mineral concentrated whey㻌
- Other㻌-- Imported with the application of the benefits of concession
based on EPA (the Economic Partnership Agreement) according to
29.8% + 425 yen/kg
paragraph 1 of Article 8-6 of the Temporary Customs Tariff
Measures Law (Law No. 36 of 1960)-- Other㻌--- Of a milk protein content, by weight, calculated on the㻌
dry matter, less than 25%---- Containing added sugar
29.8% + 425 yen/kg---- Other
29.8% + 425 yen/kg--- Of a milk protein content, by weight, calculated on the㻌
dry matter, equal to or greater than 25% but less than 45%---- Containing added sugar
29.8% + 425 yen/kg---- Other
29.8% + 425 yen/kg--- Of a milk protein content, by weight, calculated on the㻌
dry matter, equal to or greater than 45%---- Containing added sugar
29.8% + 425 yen/kg---- Other
29.8% + 425 yen/kg[ii] Other
㻌
1 Containing added sugar㻌- Other㻌-- Imported with the application of the benefits ofconcession based on EPA (the Economic Partnership Agreement)
according to paragraph 1 of Article 8-6 or paragraph 2 of
29.8% + 425 yen/kg
Article 9 of the Temporary Customs Tariff Measures Law (Law
No. 36 of 1960)-- Other㻌--- Of a milk protein content, by weight, calculated on the
29.8% + 425 yen/kg
dry matter, less than 25%--- Of a milk protein content, by weight, calculated on the
29.8% + 425 yen/kg
dry matter, equal to or greater than 25% but less than 45%
2 Other㻌- Other㻌Description

JPB21**, SG4*

JPB16***, SG4**

TRQ-JP6

JPB6*****
JPB6****

JPB21**, SG4*
JPB21*, SG4*

JPB16***, SG4**
JPB16**, SG4**

TRQ-JP6

Staging
Category- 60 -

㻌㻌
㻌040410.175

040410.167

040410.166

㻌㻌㻌㻌
040410.165

040410.148

040410.147

㻌040410.146

Tariff Line(April 1, 2019)
040410.145
Base Rate-- Imported with the application of the benefits ofconcession based on EPA (the Economic Partnership Agreement)
according to paragraph 1 of Article 8-6 or paragraph 2 of㻌
Article 9 of the Temporary Customs Tariff Measures Law (Law
No. 36 of 1960)--- For the manufacture of prepared milk powder for babies
29.8% + 425 yen/kg
and infants--- Whey permeate
29.8% + 425 yen/kg--- For the manufacture of mixed feeds containing added
coloring matter which is recognized as in blue at the time 29.8% + 425 yen/kg
of import-- Other㻌--- Of a milk protein content, by weight, calculated on the
29.8% + 425 yen/kg
dry matter, less than 25%--- Of a milk protein content, by weight, calculated on the
29.8% + 425 yen/kg
dry matter, equal to or greater than 25% but less than 45%--- Of a milk protein content, by weight, calculated on the
29.8% + 425 yen/kg
dry matter, equal to or greater than 45%(2) Other㻌[2] Other㻌[i] Mineral concentrated whey㻌
- Other㻌-- Imported with the application of the benefits of concession
based on EPA (the Economic Partnership Agreement) according to
29.8% + 687 yen/kg
paragraph 1 of Article 8-6 of the Temporary Customs Tariff
Measures Law (Law No. 36 of 1960)-- Other㻌--- Of a milk protein content, by weight, calculated on the㻌
dry matter, less than 25%---- Containing added sugar
29.8% + 687 yen/kg---- Other
29.8% + 687 yen/kg--- Of a milk protein content, by weight, calculated on the㻌
dry matter, equal to or greater than 25% but less than 45%---- Containing added sugar
29.8% + 687 yen/kg---- Other
29.8% + 687 yen/kg[ii] Other
㻌
1 Containing added sugar㻌- Other㻌-- Imported with the application of the benefits ofconcession based on EPA (the Economic Partnership Agreement)
according to paragraph 2 of Article 9 of the Temporary
Customs Tariff Measures Law (Law No. 36 of 1960)

Description

JPB21**, SG4*
JPB21*, SG4*

JPB16***, SG4**
JPB16**, SG4**

TRQ-JP6

JPB6****

JPB21*, SG4*

JPB16**, SG4**

EIF

TRQ-JP6

TRQ-JP6

Staging
Category- 61 -

㻌
040610.090

040490.138
04.06
0406.10040610.020

040490.128

㻌㻌040490.118

040410.200
0404.90㻌

040410.187

040410.186

㻌㻌
040410.185

040410.178040410.177

040410.176

Tariff Line(April 1, 2019)
Base Rate--- For the manufacture of mixed feeds containing added
coloring matter which is recognized as in blue at the time 29.8% + 687 yen/kg
of import-- Other㻌--- Of a milk protein content, by weight, calculated on the
29.8% + 687 yen/kg
dry matter, less than 25%--- Of a milk protein content, by weight, calculated on the
29.8% + 687 yen/kg
dry matter, equal to or greater than 25% but less than 45%--- Of a milk protein content, by weight, calculated on the
29.8% + 687 yen/kg
dry matter, equal to or greater than 45%
2 Other㻌- Other㻌-- Imported with the application of the benefits ofconcession based on EPA (the Economic Partnership Agreement)
according to paragraph 1 of Article 8-6 or paragraph 2 of
29.8% + 687 yen/kg
Article 9 of the Temporary Customs Tariff Measures Law (Law
No. 36 of 1960)-- Other㻌--- Of a milk protein content, by weight, calculated on the
29.8% + 687 yen/kg
dry matter, less than 25%--- Of a milk protein content, by weight, calculated on the
29.8% + 687 yen/kg
dry matter, equal to or greater than 25% but less than 45%
2 Other
21.3%
Other
㻌
1 Sterilized, frozen, preserved, concentrated or containing added㻌
sugar or other sweetening matter(1) Of a fat content, by weight, not exceeding 1.5%
㻌[2] Other㻌- Other
29.8% + 400 yen/kg(2) Of a fat content, by weight, exceeding 1.5% but not exceeding㻌30%[2] Other㻌- Other
29.8% + 679 yen/kg(3) Of a fat content, by weight, exceeding 30%
㻌[2] Other㻌- Other
29.8% + 1,023 yen/kg
Cheese and curd㻌
Fresh (unripened or uncured) cheese, including whey cheese, and curd㻌
- A dry matter content, by weight, not exceeding 48%, chopped not
22.4%
exceeding 4 g per each, frozen, in immediate packings, of a content
exceeding 5 kg
- Other㻌-- Other㻌Description

B16

TRQ-JP6

TRQ-JP6

TRQ-JP6

B11

JPB21*, SG4*

JPB16**, SG4**

TRQ-JP6

JPB6*****

JPB21**, SG4*

JPB16***, SG4**

EIF

Staging
Category- 62 -

㻌
0511.99051199.900

04.09040900.000
05.11040891.000
040899.000

㻌040811.000
040819.000

04.08

040640.090
0406.90040690.090

0406.20040620.100
040620.200
040630.000
0406.40

Tariff Line(April 1, 2019)㻌Natural honey
Animal products not elsewhere specified or included; dead animals ofChapter 1 or 3, unfit for human consumption
Other
Other
3 Other

Other
Dried
Other

--- Cream Cheese which is a soft, spreadable, unripened and rindlesscheese, containing milkfat in dry matter more than the minimum content,
moisture on fat free basis more than the minimum content and dry matter
more than the minimum content, as described in Codex Standard for Cream
Cheese (CODEX STANDARD 275-1973)---- Containing fat content, by weight, less than 45%---- Other
Grated or powdered cheese, of all kinds
1 Of processed cheese
2 Other
Processed cheese, not grated or powdered
Blue-veined cheese and other cheese containing veins produced by
Penicillium roqueforti- Other
Other cheese- Other-- Other than soft cheese containing moisture on a fat-free basis
exceeding the level as described for soft designation as defined in
Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 2831978)
Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steamingor by boiling in water, moulded, frozen or otherwise preserved, whether or
not containing added sugar or other sweetening matter
Egg yolks
Dried
Other

Description

B16

29.8%

㻌
㻌
1.5%

㻌

㻌
18.8%
20.0% or 48 yen/kg,
whichever is thegreater㻌
21.3%
21.3% or 51 yen/kg,
whichever is thegreater
㻌
25.5%

EIF

B8

B6

JPB13***

B6

B6

JPR13

㻌

Staging
Category

B16
B16
TRQ-JP5

B16
JPR7

29.8%
㻌
㻌

㻌

29.8%
29.8%
㻌
40.0%
26.3%
40.0%

㻌

Base Rate- 63 -

0706.90070690.090
07.08
070810.000
070820.000
070890.000

070521.000
070529.000
07.06

070410.000
070420.000
0704.90070490.010
070490.020
070490.090
07.05
㻌
070511.000

070310.020
0703.90070390.090
07.04

2 Shallots
Leeks and other alliaceous vegetables- Other
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, freshor chilled
Cauliflowers and headed broccoli
Brussels sprouts
Other- Broccoli- Head cabbage- Other
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
Lettuce
Cabbage lettuce (head lettuce)
Chicory
Witloof chicory (Cichorium intybus var. foliosum)
Other
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled
Other- Other
Leguminous vegetables, shelled or unshelled, fresh or chilled
Peas (Pisum sativum)
Beans (Vigna spp., Phaseolus spp.)
Other leguminous vegetables

Tariff Line
Description(April 1, 2019)06.04
Foliage, branches and other parts of plants, without flowers or flower
buds, and grasses, mosses and lichens, being goods of a kind suitable forbouquets or for ornamental purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared
060420.000
Fresh060490.000
Other
07.01
Potatoes, fresh or chilled
070190.000
Other
07.03
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled0703.10
Onions and shallots
㻌
1 Onions
070310.011- Not more than 67 yen/kg in value for customs duty
070310.012- More than 67 yen/kg but not more than 73.70 yen/kg in value forcustoms duty
EIF

EIF
EIF

㻌
3.0%
㻌
3.0%
3.0%
3.0%

㻌

3.0%
3.0%
㻌
3.0%
3.0%
3.0%
㻌
㻌
3.0%
㻌
3.0%
3.0%

㻌

EIF
EIF
EIF

EIF

EIF
EIF

EIF

EIF
EIF
EIF

EIF
EIF

㻌
㻌
8.5%
B6
8.5% or (73.70 yen the value for customs
B6duty)/kg, whichever isthe less
3.0%
EIF
㻌
3.0%
EIF

㻌

3.0%
3.0%
㻌
4.3%

㻌

Base Rate

Staging
Category- 64 -

Tariff Line
Description
Base Rate(April 1, 2019)07.09
Other vegetables, fresh or chilled㻌070940.000
Celery other than celeriac
3.0%
Mushrooms and truffles㻌Mushrooms of the genus Agaricus
070951.000
4.3%
0709.59
Other㻌㻌- Matsutake and truffles
㻌070959.011-- Matsutake
3.0%070970.000
Spinach, New Zealand spinach and orache spinach (garden spinach)
3.0%
Other
㻌
070991.000
Globe artichokes
3.0%
Pumpkins, squash and gourds (Cucurbita spp.)
070993.000
3.0%0709.99㻌
Other㻌
070999.100
1 Sweet corn
6.0%
07.10
Vegetables (uncooked or cooked by steaming or boiling in water), frozen㻌071010.000
Potatoes
8.5%
Leguminous vegetables, shelled or unshelled㻌Peas (Pisum sativum)
071021.000
8.5%
Beans (Vigna spp., Phaseolus spp.)
071022.000
8.5%071040.000
Sweet corn
10.6%
0710.80
Other vegetables㻌㻌
2 Other㻌071080.010- Broccoli
6.0%
0710.90
Mixtures of vegetables
㻌071090.100
1 Chiefly consisting of sweet corn
10.6%071090.200
2 Other
6.0%
07.11
Vegetables provisionally preserved (for example, by sulphur dioxide gas, inbrine, in sulphur water or in other preservative solutions), but unsuitable 㻌in that state for immediate consumption
0711.90
Other vegetables; mixtures of vegetables㻌㻌
2 Other㻌㻌(2) Other㻌071190.099- Other
9.0%
07.12
Dried vegetables, whole, cut, sliced, broken or in powder, but not further
㻌
preparedMushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and㻌
㻌
trufflesMushrooms of the genus Agaricus
071231.000
9.0%
0712.39
Other㻌
071239.090- Other
9.0%
07.13
Dried leguminous vegetables, shelled, whether or not skinned or split
㻌Peas (Pisum sativum)
0713.10㻌㻌
2 Other
㻌
EIF

EIF

EIF

B6
EIF

B6

EIF
EIF
EIF

B6

B4

EIF
EIF

EIF
EIF

EIF

EIF

Staging
Category- 65 -

071335.291
0713.39㻌㻌㻌
071339.226

071333.221
0713.35
㻌
071335.210

0713.20071320.020
㻌
0713.32
071332.010
0713.33
㻌
071333.210

071310.221

Tariff Line(April 1, 2019)
071310.211

Note: The tariff quota shall be calculated on the basis of 120,000
tons, in consideration of the quantity of prospective domestic
demand in the current fiscal year (April-March) with deduction of
the quantity of prospective domestic production, international
market situation and other relevant conditions, hereinafterreferred to as “the Pooled Quota” in this heading.
Chickpeas (garbanzos)
2 Other
Beans (Vigna spp., Phaseolus spp.)
Small red (Adzuki) beans (Phaseolus or Vigna angularis)- For “the Pooled Quota”
Kidney beans, including white pea beans (Phaseolus vulgaris)
2 Other(1) Certified as seeds for sowing vegetables in accordance withthe provisions of a cabinet order(2) Other- For “the Pooled Quota”
Cow peas (Vigna unguiculata)
2 Other(1) Certified as seeds for sowing vegetables in accordance withthe provisions of a cabinet order(2) Other- For “the Pooled Quota”
Other
2 Other(2) Other- For “the Pooled Quota”-- Other

EIF

EIF

EIF

6.0%
㻌
10.0%
㻌
㻌
㻌
㻌
10.0%

EIF

㻌
10.0%
㻌
㻌

EIF

EIF

EIF

EIF

EIF

Base Rate

6.0%

㻌
8.5%
㻌
㻌
10.0%
㻌
㻌

(1) Certified as seeds for the sowing vegetables in accordance with
6.0%
the provisions of a cabinet order(2) Other㻌- Concerning peas in this subheading 2-(2), small red (Adzuki)
beans in subheading 0713.32, kidney beans in subheading 0713.33-2(2), bambara beans in subheading 0713.34-2-(2), cow peas insubheading 0713.35-2-(2), other beans (Vigna spp., Phaseolus spp.)
in subheading 0713.39-2-(2), broad beans in subheading 0713.50-2(2), pigeon peas in subheading 0713.60-2-(2) and other dried
leguminous vegetables in subheading 0713.90-2-(2), for the quantity
within the limits of a tariff quota stipulated by a cabinet orderwhich is effective at the time of import and under the conditions
10.0%
set out by relevant regulations which are effective at the time ofimportDescription

Staging
Category- 66 -

08.07
080720.000
08.08
080810.000

0804.20080420.010
080420.090
0804.50
㻌
080450.011
08.05
0805.10080510.000
080510.000

080232.000
㻌080262.000
0802.90080290.300
08.03
0803.90080390.200
08.04

08.02
㻌
0802.11080211.200
0802.12080212.200
㻌
080222.000

㻌071350.210

Tariff Line(April 1, 2019)0713.40071340.020
0713.50

Lentils㻌
2 Other
8.5%
Broad beans (Vicia faba var. major) and horse beans (Vicia faba var.
㻌equina, Vicia faba var. minor)
2 Other㻌(1) Certified as seeds for sowing vegetables in accordance with the
6.0%
provisions of a cabinet order
Other nuts, fresh or dried, whether or not shelled or peeled㻌Almonds㻌In shell㻌
2 Sweet almonds
2.4%
Shelled㻌
2 Sweet almonds
2.4%
Hazelnuts or filberts (Corylus spp.)㻌
Shelled
6.0%
Walnuts㻌
Shelled
10.0%
Macadamia nuts
㻌Shelled
5.0%
Other
㻌
1 Pecans
4.5%
Bananas, including plantains, fresh or dried
㻌
Other
㻌
2 Dried
3.0%
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh㻌or driedFigs
㻌- Fresh6.0%- Dried
6.0%
Guavas, mangoes and mangosteens㻌- Fresh㻌-- Mangoes
3.0%
Citrus fruit, fresh or dried㻌Oranges㻌
1 If imported during the period from 1st June to 30th November
16.0%
2 If imported during the period from 1st December to 31st May㻌- If imported during the period from 1st December to 31st March
32.0%- If imported during the period from 1st April to 31st May
32.0%
Melons (including watermelons) and papaws (papayas), fresh㻌Papaws (papayas)
2.0%Apples, pears and quinces, fresh㻌Apples17.0%

Description

Base Rate

JPB11***EIF

JPB8**, SG5
B6

B6

EIF

B6
B6

EIF

EIF

EIF

EIF

EIF

EIF

EIF

EIF

EIF

Staging
Category

- 67 -

Tariff Line
Description
Base Rate(April 1, 2019)
08.09
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 㻌㻌Cherries㻌
080929.000
Other
8.5%
080930.000
Peaches, including nectarines
6.0%
08.10
Other fruit, fresh㻌081020.000
Raspberries, blackberries, mulberries and loganberries
6.0%
081030.000
Black, white or red currants and gooseberries
6.0%
Cranberries, bilberries and other fruits of the genus Vaccinium
081040.000
6.0%081050.000
Kiwifruit
6.4%
081070.000
Persimmons
6.0%
0810.90
Other㻌
081090.210- Rambutan, passionfruit, litchi and carambola (star-fruit)
5.0%
081090.290- Other
6.0%
08.11
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,㻌
whether or not containing added sugar or other sweetening matter
0811.10Strawberries
㻌081110.100
1 Containing added sugar
9.6%
081110.200
2 Other
12.0%
0811.20Raspberries, blackberries, mulberries, loganberries, black, white or red㻌currants and gooseberries
081120.100
1 Containing added sugar
9.6%
081120.200
2 Other
6.0%
0811.90Other㻌㻌
1 Containing added sugar㻌㻌(5) Other㻌081190.190- Other
12.0%
08.13
Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts
㻌or dried fruits of this Chapter
081320.000
Prunes2.4%
081330.000
Apples9.0%
0813.40
Other fruit㻌
081340.010
1 Berries
9.0%
2 Other㻌081340.022- Persimmons, dried
9.0%
081340.029- Other
9.0%
0813.50
Mixtures of nuts or dried fruits of this Chapter
㻌081350.090
2 Other
12.0%
08.14
㻌
㻌
081400.000
Peel of citrus fruit or melons (including watermelons), fresh, frozen,
dried or provisionally preserved in brine, in sulphur water or in other1.5%
preservative solutions
EIF

EIF

B6
EIF

EIF

EIF
B6

EIF

EIF
EIF

EIF
EIF

EIF
EIF

EIF
EIF
EIF
EIF
EIF

JPB6**
EIF

Staging
Category- 68 -

Tariff Line
Description
Base Rate(April 1, 2019)09.01
Coffee, whether or not roasted or decaffeinated; coffee husks and skins;㻌coffee substitutes containing coffee in any proportion㻌
Coffee, roasted
㻌
090121.000
Not decaffeinated
12.0%
090122.000
Decaffeinated
12.0%
0901.90Other㻌090190.200
2 Coffee substitutes containing coffee
12.0%
09.02
Tea, whether or not flavored㻌
090210.000
Green tea (not fermented) in immediate packings of a content not
17.0%
exceeding 3 kg
0902.30
Black tea (fermented) and partly fermented tea, in immediate packings of㻌a content not exceeding 3 kg
090230.010- Black tea
12.0%
090230.090- Other
17.0%
0902.40
Other black tea (fermented) and other partly fermented tea㻌㻌
2 Other
㻌090240.210(1) Black tea
3.0%
09.03
㻌
㻌
090300.000
Maté
12.0%
Pepper of the genus Piper; dried or crushed or ground fruits of the genus
09.04
㻌Capsicum or of the genus Pimenta㻌Pepper㻌
0904.11Neither crushed nor ground㻌
090411.100
1 Put up in containers for retail sale
3.0%
0904.12
Crushed or ground㻌
090412.100
1 Put up in containers for retail sale
3.0%
09.10
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other㻌
spices㻌Ginger㻌
0910.12
Crushed or ground㻌㻌
2 Other㻌㻌(2) Other㻌
091012.299- Other
2.5%㻌
Other spices㻌
0910.91
Mixtures referred to in Note 1 (b) to this Chapter㻌㻌
2 Other㻌091091.210(1) Put up in containers for retail sale
3.6%
10.01
Wheat and meslin㻌㻌Durum wheat㻌
1001.11
Seed
㻌
EIF

EIF

EIF

EIF

B6

EIF

B6
B6

B6

EIF

EIF
EIF

Staging
Category- 69 -

㻌

1001.19
100119.010

Tariff Line(April 1, 2019)
100111.010

Other-- OtherStaging
Category

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
Free

Other
- Imported by Japanese Government according to Article 42 of the Law
for Stabilization of Supply-Demand and Price of Staple Food (Law No.
113 of 1994), imported to be purchased and sold by Japanese Government
in response to a joint application by seller to and purchaser fromJapanese Government according to Article 43 of the Law or imported㻌with certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- For the tariff rate quota in Japan’s Schedule to the WTO Agreement Free-- OtherBase Rate

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
Free- Imported by Japanese Government according to Article 42 of the Law
for Stabilization of Supply-Demand and Price of Staple Food (Law No.
113 of 1994), imported to be purchased and sold by Japanese Government
in response to a joint application by seller to and purchaser fromJapanese Government according to Article 43 of the Law or imported㻌with certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- For the tariff rate quota in Japan’s Schedule to the WTO Agreement Free

Description

- 70 -

1001.99

100191.019

100191.011

Tariff Line(April 1, 2019)
1001.91

Staging
Category

Other--- Other

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
Free

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement-- Other㻌--- For the tariff rate quota in Japan’s Schedule to the WTO Agreement Free--- Other

Base Rate

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
20.0%

Seed
㻌
- Imported by Japanese Government according to Article 42 of the Law
for Stabilization of Supply-Demand and Price of Staple Food (Law No.
113 of 1994), imported to be purchased and sold by Japanese Government
in response to a joint application by seller to and purchaser fromJapanese Government according to Article 43 of the Law or imported㻌with certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- Meslin㻌--- For the tariff rate quota in Japan’s Schedule to the WTO Agreement 20.0%

Description

- 71 -

10.02
1002.10100210.020
1002.90100290.010
100290.090
10.03

㻌
100199.019

100199.011

㻌Tariff Line(April 1, 2019)

Rye
Seed
2 OtherOther- For feeding purposes- Other
Barley---- Other-- Other--- Other---- For the tariff rate quota in Japan’s Schedule to the WTO
Agreement--- Other

Base Rate

Staging
Category

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌
㻌
4.2%
EIF
㻌
4.2%
EIF
4.2%
EIF
㻌

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
Free

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌
㻌
Free

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
20.0%- Imported by Japanese Government according to Article 42 of the Law
for Stabilization of Supply-Demand and Price of Staple Food (Law No.
113 of 1994), imported to be purchased and sold by Japanese Government
in response to a joint application by seller to and purchaser fromJapanese Government according to Article 43 of the Law or imported㻌with certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- Meslin㻌--- For the tariff rate quota in Japan’s Schedule to the WTO Agreement 20.0%

Description

- 72 -

㻌

10.05
1005.10100510.020
1005.90㻌㻌100390.019

1003.90㻌Tariff Line(April 1, 2019)
1003.10100310.010
Base Rate

Maize (corn)
Seed
2 OtherOther
2 Other- Other than that in application of the paragraph 1 of Article 13 of㻌the Customs Tariff Law (Law No. 54 of 1910)-- For the quantity within the limits of a tariff quota stipulated bya cabinet order which is effective at the time of import and under the㻌conditions set out by relevant regulations which are effective at thetime of import

Subject to an import
JPM2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement㻌㻌
9 yen/kg
EIF
㻌
㻌

Other
- Imported by Japanese Government according to Article 42 of the Law for
Stabilization of Supply-Demand and Price of Staple Food (Law No. 113 of
1994), imported to be purchased and sold by Japanese Government inresponse to a joint application by seller to and purchaser from Japanese
Government according to Article 43 of the Law or imported with
㻌certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- Other㻌--- For the tariff rate quota in Japan’s Schedule to the WTO Agreement
Free

Subject to an import
JPM2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌

Seed
㻌
- Imported by Japanese Government according to Article 42 of the Law for
Stabilization of Supply-Demand and Price of Staple Food (Law No. 113 of
1994), imported to be purchased and sold by Japanese Government inresponse to a joint application by seller to and purchaser from Japanese
Government according to Article 43 of the Law or imported with
㻌certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- For the tariff rate quota in Japan’s Schedule to the WTO Agreement
Free

Description

Staging
Category

- 73 -

1008.90100890.090
11.02110220.000
1102.90㻌
110290.410
110290.490
11.03

Other cereals
2 Other
Cereal flours other than of wheat or meslin
Maize (corn) flour
Other
4 Other- Rye flour- Other
Cereal groats, meal and pellets-- OtherBase Rate

EIF

B6

EIF

EIF

EIF

Staging
Category

Subject to an import
TRQ-JP2
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
㻌
3.0%
EIF
㻌
21.3%
B8
㻌
㻌
15.0%
B6
21.3%
B6
㻌

Subject to an import
JPM1
mark-up in accordancewith Japan’s Scheduleto the WTO Agreement
Free

Tariff Line
Description(April 1, 2019)100590.096--- Other
3.0%
10.07
Grain sorghum㻌
1007.10Seed㻌
100710.020
2 Other
3.0%
1007.90
Other
㻌
100790.090- Other
3.0%
10.08
Buckwheat, millet and canary seeds; other cereals㻌1008.10
Buckwheat㻌
100810.090
2 Other
9.0%
Quinoa (Chenopodium quinoa)
1008.50
㻌
100850.200
2 Other
3.0%
1008.60
Triticale㻌㻌
2 Other㻌
100860.210㻌
- Imported by Japanese Government according to Article 42 of the Law
for Stabilization of Supply-Demand and Price of Staple Food (Law No.
113 of 1994), imported to be purchased and sold by Japanese Government
in response to a joint application by seller to and purchaser fromJapanese Government according to Article 43 of the Law or imported㻌with certification of Minister of Agriculture, Forestry and Fisheries
according to the cabinet order concerning wheat and others provided by
the cabinet order provided in column 3 of paragraph 1 of Article 45 of
the Law-- For the tariff rate quota in Japan’s Schedule to the WTO Agreement Free- 74 -

110610.000
1106.20110620.200
1106.30
110630.200
11.07
1107.10
㻌
110710.029
1107.20110720.020
11.08
㻌
1108.12110422.000
1104.23110423.090
1104.29
㻌
110429.310
110429.390
11.05
110510.000
110520.000
11.06

㻌
110412.000

㻌110313.000
1103.19110319.400
11.04

Tariff Line(April 1, 2019)
Base Rate

Groats and meal㻌Of maize (corn)
21.3%
Of other cereals㻌
3 Of oats
12.0%
Cereal grains otherwise worked (for example, hulled, rolled, flaked,
pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, 㻌whole, rolled, flaked or groundRolled or flaked grains㻌Of oats
12.0%
Other worked grains (for example, hulled, pearled, sliced or kibbled)㻌Of oats
12.0%
Of maize (corn)㻌
2 Other
18.0%
Of other cereals㻌
4 Other㻌- Of buckwheat
17.0%- Other
17.0%
Flour, meal, powder, flakes, granules and pellets of potatoes㻌
Flour, meal and powder
20.0%
Flakes, granules and pellets
20.0%
Flour, meal and powder of the dried leguminous vegetables of heading 07.13,
of sago or of roots or tubers of heading 07.14 or of the products of㻌
Chapter 8
Of the dried leguminous vegetables of heading 07.13
13.6%
Of sago or of roots or tubers of heading 07.14
㻌- Other
21.3%
Of the products of Chapter 8㻌- Other
15.0%
Malt, whether or not roasted㻌
Not roasted
㻌- Other㻌-- Other
21.30 yen/kg
Roasted㻌- Other
21.30 yen/kg
Starches; inulin㻌Starches㻌
Maize (corn) starch㻌Description

TRQ-JP4

TRQ-JP3

B6

B6

B11

B11
B6

B6
EIF

B6

B11

B6

B6

B8

Staging
Category- 75 -

㻌
1202.42㻌

110813.099
1108.20110820.090
11.09110900.000
12.02110812.099
1108.13
㻌
110813.091

110812.091

110812.020

㻌Tariff Line(April 1, 2019)
Base Rate

Note: The tariff quota shall be calculated on the basis of 157,000
tons, hereinafter referred to as “the Pooled Quota of starch orsimilar articles” in this heading or heading 19.01.
-- Other
25.0%- Other㻌-- Imported with quota stipulated by the paragraph 1 of Article 8-6 of
the Temporary Customs Tariff Measures Law (Law No. 36 of 1960) for
119 yen/kg
manufacturing starch sugar, dextrin, dextrin glue, dissolve starch,roasted starch or starch glue-- Other
119 yen/kg
Potato starch㻌- Other㻌-- Imported with quota stipulated by the paragraph 1 of Article 8-6 of
the Temporary Customs Tariff Measures Law (Law No. 36 of 1960) for
119 yen/kg
manufacturing starch sugar, dextrin, dextrin glue, dissolve starch,roasted starch or starch glue-- Other
119 yen/kg
Inulin㻌- Other
119 yen/kg
㻌㻌
Wheat gluten, whether or not dried
21.3%
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or㻌brokenOther㻌Shelled, whether or not broken㻌- Other㻌Concerning (1) Maize (corn) starch of subheading 1108.12, (2) Potato
starch of subheading 1108.13, (3) Manioc (cassava) starch ofsubheading 1108.14, (4) Other starches of subheading 1108.19, (5)Inulin of subheading 1108.20, (6) Mixes and doughs for the preparationof bakers’ wares of heading 19.05 of subheading 1901.20-1-(2)-D-(b)and (7) Food preparations of subheading 1901.90-1-(2)-D-(b), for thequantity within the limits of a tariff quota stipulated by a cabinet㻌order which is effective at the time of import and under theconditions set out by relevant regulations which are effective at thetime of import.

Description

B11

TRQ-JP9

TRQ-JP8

TRQ-JP8

TRQ-JP8

TRQ-JP8

JPR13

Staging
Category- 76 -

12.12

1211.20121120.100
1211.90㻌㻌121190.999

121010.000
1210.20121020.100
121020.200
12.11120810.000
120890.000
12.10

12.08

Tariff Line(April 1, 2019)120242.091

Note: The tariff quota shall be calculated on the basis of 75,000
tons, in consideration of the quantity of prospective domestic demandin the current fiscal year (April-March) with deduction of thequantity of prospective domestic production, international market
situation and other relevant conditions, hereinafter referred to as“the Pooled Quota” in this heading.
Flours and meals of oil seeds or oleaginous fruits, other than those ofmustard
Of soya beans
Other
Hop cones, fresh or dried, whether or not ground, powdered or in the formof pellets; lupulin
Hop cones, neither ground nor powdered nor in the form of pellets
Hop cones, ground, powdered or in the form of pellets; lupulin- Hop cones- Lupulin
Plants and parts of plants (including seeds and fruits), of a kind usedprimarily in perfumery, in pharmacy or for insecticidal, fungicidal orsimilar purposes, fresh, chilled, frozen or dried, whether or not cut,crushed or powdered
Ginseng roots
1 Fresh or dried
Other
4 Other(2) Other
C Other- Fresh or dried- Other-- Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing added sugar orother sweetening matter or spirit-- Other
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh,chilled, frozen or dried, whether or not ground; fruit stones and kernels
and other vegetable products (including unroasted chicory roots of thevariety Cichorium intybus sativum) of a kind used primarily for humanconsumption, not elsewhere specified or included-- Concerning Ground-nuts in subheadings 1202.30, 1202.41 and thissubheading, for the quantity within the limits of a tariff quota
stipulated by a cabinet order which is effective at the time of importand under the conditions set out by relevant regulations which are
effective at the time of import

Description

EIF

6.0%
㻌

B6

EIF

EIF

EIF
EIF

EIF

EIF
EIF

EIF

12.0%

㻌
4.3%
㻌
㻌
㻌
㻌
2.5%
㻌

㻌

4.3%
㻌
4.3%
3.0%

㻌

4.2%
4.2%

㻌

10.0%

Base Rate

Staging
Category

- 77 -

15.05
1505.00

1501.10150110.200
1501.20150120.200
150190.000
15.03
150300.000

140490.499
15.01

1401.90㻌
140190.290
14.04
1404.90140490.300

㻌
1302.19
㻌
130219.110
130219.120
㻌㻌
130219.231
130220.000
14.01

㻌
1212.99㻌
121299.990
13.01
1301.90130190.100
13.02

Tariff Line(April 1, 2019)
Base Rate

Other
㻌
Other
㻌
2 Other㻌- Other
3.0%
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) 㻌Other㻌1 Shellac and other refined lac
17.0%
Vegetable saps and extracts; pectic substances, pectinates and pectates;
agar-agar and other mucilages and thickeners, whether or not modified,㻌
derived from vegetable products
Vegetable saps and extracts
㻌
Other
㻌
1 Bases for beverage㻌(1) Obtained from a single material of vegetable origin
10.0%(2) Other
16.5%
3 Other㻌(3) Other㻌A Of an alcoholic strength by volume of 50% vol. or higher
6.0%
Pectic substances, pectinates and pectates
3.0%
Vegetable materials of a kind used primarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed 㻌cereal straw, and lime bark)
Other㻌
2 Other㻌(2) Other
3.0%
Vegetable products not elsewhere specified or included
㻌
Other
㻌
2 Of Machilus thunbergii or of loofah
6.0%
4 Other㻌- Other
6.0%
Pig fat (including lard) and poultry fat, other than that of heading 02.09
㻌or 15.03
Lard㻌
2 Other
8.50 yen/kg
Other pig fat
㻌
2 Other
8.50 yen/kg
Other
6.4%
㻌
㻌
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not
4.3%
emulsified or mixed or otherwise prepared㻌㻌
Wool grease and fatty substances derived therefrom (including lanolin)㻌Description

EIF

B6
EIF

B6

EIF

EIF

EIF

EIF
EIF

B6
B8

EIF

EIF

Staging
Category

- 78 -

Tariff Line
Description
Base Rate(April 1, 2019)
150500.100
1 Wool grease, crude
1.2%
150500.200
2 Other
3.0%
15.06
㻌
㻌
150600.000
Other animal fats and oils and their fractions, whether or not refined, but
6.4%
not chemically modified
15.07
Soya-bean oil and its fractions, whether or not refined, but not chemically㻌
modified
1507.10Crude oil, whether or not degummed
㻌
150710.100
1 Of an acid value exceeding 0.6
10.90 yen/kg
150710.200
2 Other
13.20 yen/kg
15.08
Ground-nut oil and its fractions, whether or not refined, but not㻌chemically modified
1508.10Crude oil
㻌
150810.100
1 Of an acid value exceeding 0.6
8.50 yen/kg
150810.200
2 Other
10.40 yen/kg
150890.000
Other
10.40 yen/kg
15.11
Palm oil and its fractions, whether or not refined, but not chemically㻌
modified
151110.000
Crude oil
3.5%
15.12
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether㻌or not refined, but not chemically modified㻌
Sunflower-seed or safflower oil and fractions thereof㻌
1512.11
Crude oil㻌㻌
1 Of an acid value exceeding 0.6
㻌151211.110- Sunflower-seed oil
8.50 yen/kg
151211.210- Safflower oil
8.50 yen/kg
2 Other㻌
151211.120- Sunflower-seed oil
10.40 yen/kg
151211.220- Safflower oil
10.40 yen/kg
㻌
Cotton-seed oil and its fractions
㻌
1512.21Crude oil, whether or not gossypol has been removed
㻌151221.090- Other
8.50 yen/kg
1512.29Other
㻌
151229.090- Other
8.50 yen/kg
15.13
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether㻌or not refined, but not chemically modified㻌
Coconut (copra) oil and its fractions
㻌
151311.000
Crude oil
4.5% or 5 yen/kg,
whichever is thegreater
EIF

B9

B6

B6
B6

B6
EIF

EIF

B11
B11
B11

B6
B6

EIF

EIF
EIF

Staging
Category

- 79 -

Castor oil and its fractions
Other
4 Other(1) Of an acid value exceeding 0.6- Rice bran oil and its fractions- Other(2) Other- Rice bran oil and its fractions- Other
Animal or vegetable fats and oils and their fractions, partly or whollyhydrogenated, inter-esterified, re-esterified or elaidinized, whether or
not refined, but not further prepared
Animal fats and oils and their fractions
Margarine; edible mixtures or preparations of animal or vegetable fats oroils or of fractions of different fats or oils of this Chapter, other thanedible fats or oils or their fractions of heading 15.16
Margarine, excluding liquid margarine
Other
1 Mixtures of animal fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified or elaidinized,
whether or not refined, but not further prepared, not otherwise
prepared(1) Partly or wholly hydrogenated, inter-esterified, re-esterified
or elaidinized

151530.000
1515.90㻌㻌151590.410
151590.510

151790.110

151710.000
1517.90㻌

151610.000
15.17151590.420
151590.520
15.16

㻌
151511.000

㻌1514.91
151491.100
151499.000
15.15

Palm kernel or babassu oil and fractions thereof
Other
1 Palm kernel oil and its fractions
Rape, colza or mustard oil and fractions thereof, whether or not refined,
but not chemically modified
Other
Crude oil1 Of an acid value exceeding 0.6
Other
Other fixed vegetable fats and oils (including jojoba oil) and theirfractions, whether or not refined, but not chemically modified
Linseed oil and its fractions
Crude oil

Other

Description

㻌1513.29
151329.100
15.14

Tariff Line(April 1, 2019)
151319.000

4.0%

㻌

29.8%
㻌

㻌

4.0%

㻌

㻌
5.0% or 5.50 yen/kg,
whichever is thegreater
4.5%
㻌㻌㻌
8.50 yen/kg
8.50 yen/kg
㻌
10.40 yen/kg
10.40 yen/kg

㻌㻌㻌
10.90 yen/kg
13.20 yen/kg

㻌

4.5% or 5 yen/kg,
whichever is thegreater㻌㻌
4.0%

Base Rate

EIF

B6

EIF

B11
B4

B11
B4

EIF

B6

B6
B6

EIF

EIF

Staging
Category- 80 -

16.02
1602.20160220.010
㻌
1602.31㻌
160231.290
1602.32
㻌
160232.290
1602.39㻌
160239.290
㻌1602.41

1521.90㻌
152190.010
152190.099
16.01
160100.000

15.20
152000.000
15.21151790.290
151790.300
151790.900
15.18151800.000

151790.210

㻌Tariff Line(April 1, 2019)
Base Rate

13.20 yen/kg
2.9%
21.3%
㻌

3.5%

㻌

㻌
Animal or vegetable fats and oils and their fractions, boiled, oxidized,
dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert
gas or otherwise chemically modified, excluding those of heading 15.16;
2.5%
inedible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, not elsewhere
specified or included㻌㻌
Glycerol, crude; glycerol waters and glycerol lyes
5.0%
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and㻌spermaceti, whether or not refined or coloredOther㻌
1 Beeswax or spermaceti㻌- Beeswax
12.8%
2 Other
4.5%㻌㻌
Sausages and similar products, of meat, meat offal or blood; food10.0%
preparations based on these products
Other prepared or preserved meat, meat offal or blood㻌Of liver of any animal㻌
1 Of bovine animals or swine
21.3%
Of poultry of heading 01.05
㻌
Of turkeys
㻌
2 Other㻌(2) Other
6.0%
Of fowls of the species Gallus domesticus
㻌
2 Other㻌(2) Other
6.0%
Other
㻌
2 Other㻌(2) Other
6.0%
Of swine㻌
Hams and cuts thereof㻌

2 Mixtures of vegetable fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified or elaidinized,
whether or not refined, but not further prepared, not otherwise
prepared(1) Partly or wholly hydrogenated, inter-esterified, re-esterified
or elaidinized(2) Other
3 Oils of a kind used as mould release
5 Other

Description

EIF

JPB6*

EIF

B16

B6

B6
EIF

EIF

EIF

B11
EIF
B6

EIF

Staging
Category- 81 -

160242.090
1602.49㻌

160242.019

160242.011

160241.090
1602.42㻌

160241.019

160241.011

㻌Tariff Line(April 1, 2019)
Base Rate

Staging
Category

1 Ham or bacon, excluding those sterilized; pressed and formed ham
consisting of meat or meat offal of swine and binding materials;
other prepared or preserved products consisting solely of meat or㻌meat offal of swine, a piece of which weighs not less than 10 g,whether or not containing seasonings, spices or similar ingredients(1) Each kilogram, not more than the gate price of processed meat Per each kilogram, theof swine, in value for customs duty
difference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6(2) Each kilogram, more than the gate price of processed meat of
8.5%
JPB11**, SG3swine, in value for customs duty
2 Other
20.0%
B6
Shoulders and cuts thereof㻌
1 Ham or bacon, excluding those sterilized; pressed and formed ham
consisting of meat or meat offal of swine and binding materials;
other prepared or preserved products consisting solely of meat or㻌meat offal of swine, a piece of which weighs not less than 10 g,whether or not containing seasonings, spices or similar ingredients(1) Each kilogram, not more than the gate price of processed meat Per each kilogram, theof swine, in value for customs duty
difference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6(2) Each kilogram, more than the gate price of processed meat of
8.5%
JPB11**, SG3swine, in value for customs duty
2 Other
20.0%
B6
Other, including mixtures
㻌
2 Other㻌Description

- 82 -

160300.010

160250.999
16.03
1603.00

160250.890

160250.700

160249.290
1602.50㻌㻌㻌㻌㻌
160250.510
160250.590

160249.220

160249.210

㻌Tariff Line(April 1, 2019)
Base Rate

Staging
Category(1) Ham or bacon, excluding those sterilized; pressed and formed
ham consisting of meat or meat offal of swine and binding
materials; other prepared or preserved products consisting solely㻌of meat or meat offal of swine, a piece of which weighs not lessthan 10 g, whether or not containing seasonings, spices orsimilar ingredients[1] Each kilogram, not more than the gate price of processed
Per each kilogram, themeat of swine, in value for customs duty
difference between thevalue obtained bymultiplying thestandard import priceof processed pig by
JPB11*, SG3
1.5 and the value
obtained bymultiplying the value
for customs duty by
0.6[2] Each kilogram, more than the gate price of processed meat
8.5%
JPB11**, SG3of swine, in value for customs duty(2) Other
20.0%
B6
Of bovine animals
㻌
2 Other㻌(2) Other㻌
B Other㻌(b) Beef jerky㻌- In airtight containers㻌-- Not chilled or frozen
10.0%
B16
- Other
10.0%B16(d) Other㻌In airtight containers, containing vegetables
21.3%
B16
In airtight containers, otherwise containing vegetables, but㻌
not chilled or frozen- Other
38.3%
B16
Other
㻌
- Other㻌-- Other
50.0%
B16
㻌
㻌㻌
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic㻌invertebrates㻌
1 Extracts and juices of meat
12.0%
B6

Description

- 83 -

Tariff Line
Staging
Description
Base Rate(April 1, 2019)
Category
17.02
Other sugars, including chemically pure lactose, maltose, glucose andfructose, in solid form; sugar syrups not containing added flavoring or㻌coloring matter; artificial honey, whether or not mixed with natural honey;
caramel㻌
Lactose and lactose syrup
㻌
170211.000
Containing by weight 99% or more lactose, expressed as anhydrous
8.5%
EIF
lactose, calculated on the dry matter
170219.000
Other
8.5%
EIF
1702.20
Maple sugar and maple syrup
㻌
170220.100
1 Maple sugar
20.80 yen/kg
B4170220.200
2 Maple syrup
17.5% or 13.50 yen/kg,
B4
whichever is thegreater
1702.30
Glucose and glucose syrup, not containing fructose or containing in the㻌
dry state less than 20% by weight of fructose
170230.100
1 Containing added flavoring or coloring matter
29.8% or 23 yen/kg,
whichever is the
B11greater
2 Other
㻌
170230.210(1) Containing added sugar
85.7% or 60.90 yen/kg,
whichever is the
TRQ-JP7
greater(2) Other㻌
170230.221
A Refined
21.3%
TRQ-JP7
170230.229
B Other
50.0% or 25 yen/kg,
whichever is the
TRQ-JP7
greater
1702.40
Glucose and glucose syrup, containing in the dry state at least 20% but㻌less than 50% by weight of fructose, excluding invert sugar㻌
2 Other
㻌
170240.210- Containing added sugar
78.5% or 53.70 yen/kg,
TRQ-JP7
whichever is thegreater
170240.220- Other
50.0% or 25 yen/kg,
whichever is the
TRQ-JP7
greater
170250.000
Chemically pure fructose
9.0%
EIF
1702.60
Other fructose and fructose syrup, containing in the dry state more than㻌
50% by weight of fructose, excluding invert sugar㻌
2 Other
㻌
170260.210- Containing added sugar
85.7% or 60.90 yen/kg,
whichever is the
TRQ-JP7
greater

- 84 -

17.03
1703.10㻌
170310.090
1703.90㻌
170390.090
17.04
170410.000
18.03
180310.000
180320.000
18.05
180500.000
18.06
1806.20170290.523
170290.529

Molasses resulting from the extraction or refining of sugar
Cane molasses
2 Other- OtherOther
2 Other- Other
Sugar confectionery (including white chocolate), not containing cocoa
Chewing gum, whether or not sugar-coated
Cocoa paste, whether or not defatted
Not defatted
Wholly or partly defatted
㻌
Cocoa powder, not containing added sugar or other sweetening matter
Chocolate and other food preparations containing cocoa
Other preparations in blocks, slabs or bars weighing more than 2 kg orin liquid, paste, powder, granular or other bulk form in containers or
immediate packings, of a content exceeding 2 kg(2) Other
B Other(b) Maltose(c) Other

4 Hi-test-molasses(2) Other
5 Other(1) Containing added flavoring or coloring matter

170290.420

170290.510- Caramel

Other, including invert sugar and other sugar and sugar syrup blends
containing in the dry state 50% by weight of fructose
3 Artificial honey and Caramel- Artificial honey- Other

Description

170290.300

㻌170290.290

1702.90

Tariff Line(April 1, 2019)170260.220

㻌㻌
50.0% or 25 yen/kg,
whichever is thegreater
50.0% or 25 yen/kg,
whichever is thegreater
㻌
21.3%㻌
29.8% or 23 yen/kg,
whichever is thegreater㻌㻌
21.3%
50.0% or 25 yen/kg,
whichever is thegreater㻌㻌㻌
15.30 yen/kg
㻌㻌
15.30 yen/kg
㻌
24.0%
㻌
5.0%
10.0%
㻌
12.9%
㻌

㻌

50.0% or 25 yen/kg,
whichever is thegreater

Base Rate

B6

EIF
B6

B11

B11

B6

TRQ-JP7

B11

B11

B11

B11

B11

TRQ-JP7

Staging
Category- 85 -

190190.243

190190.229
190190.230

190120.243
1901.90㻌㻌㻌㻌㻌
190190.216

190120.235

190120.232

190120.224

190120.223

1901.20㻌
㻌
190120.222

㻌180620.321
19.01

㻌

Tariff Line(April 1, 2019)

1 Food preparations of goods of headings 04.01 to 04.04, containing
cocoa powder in a proportion by weight of less than 10%(2) Other
A Containing added sugar
Malt extract; food preparations of flour, groats, meal, starch or malt
extract, not containing cocoa or containing less than 40% by weight ofcocoa calculated on a totally defatted basis, not elsewhere specified or
included; food preparations of goods of headings 04.01 to 04.04, notcontaining cocoa or containing less than 5% by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified or included
Mixes and doughs for the preparation of bakers’ wares of heading 19.05
2 Other(2) Cake-mixes
A Containing added sugar
B Other(a) Put up in containers for retail sale, not more than 500 geach including container(b) Other(3) Other
A Containing added sugar(a) Containing not more than 15% by weight of sucrose- Preparations of wheat flour(b) Other- Preparations of wheat flour
B Other- Other-- Preparations of wheat flour
Other
2 Other(1) Food preparations of goods of headings 04.01 to 04.04
A Containing added sugar(a) Containing less than 50% by weight of sucrose- Other-- Whipped cream in pressurized containers
B Other- Other(2) Malt extract(3) Other
A Containing added sugar(a) Containing not more than 15% by weight of sucrose- Other

Description

12.0%
㻌
㻌
㻌
24.0%
㻌
23.8%
㻌
㻌
16.0%
㻌
㻌
㻌
㻌
㻌
㻌
23.8%
㻌
21.3%
9.0%
㻌
㻌
㻌
24.0%

12.0%

㻌
㻌
㻌
23.8%
㻌

㻌

㻌
23.8%

㻌

Base Rate

B11

B11
B11

B11

TRQ-JP1

TRQ-JP1

TRQ-JP1

B9

B9

TRQ-JP1

B11

Staging
Category- 86 -

Tariff Line
Description
Base Rate(April 1, 2019)
19.02
Pasta, whether or not cooked or stuffed (with meat or other substances) orotherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, 㻌ravioli, cannelloni; couscous, whether or not prepared㻌
Uncooked pasta, not stuffed or otherwise prepared㻌
190211.000
Containing eggs
30 yen/kg
1902.19Other㻌㻌
2 Other㻌㻌- Macaroni and spaghetti㻌
190219.093-- Spaghetti
30 yen/kg
190219.094-- Macaroni
30 yen/kg- Other㻌
190219.099-- Other
34 yen/kg
1902.20
Stuffed pasta, whether or not cooked or otherwise prepared㻌㻌
2 Other㻌
190220.220(2) Other
21.3%
1902.30
Other pasta
㻌
190230.100
1 Containing added sugar
23.8%
2 Other㻌
190230.210- Instant Ramen and other instant noodles
21.3%
190230.290- Other
21.3%
190240.000
Couscous
24 yen/kg
19.03
㻌㻌
190300.000
Tapioca and substitutes therefor prepared from starch, in the form of
9.6%
flakes, grains, pearls, siftings or in similar forms
19.05
Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not㻌containing cocoa; communion wafers, empty cachets of a kind suitable forpharmaceutical use, sealing wafers, rice paper and similar products
190510.000
Crispbread
9.0%
190520.000
Gingerbread and the like
18.0%
Sweet biscuits; waffles and wafers㻌
190532.000
Waffles and wafers
18.0%
190540.000
Rusks, toasted bread and similar toasted products
9.0%
1905.90Other㻌190590.100
1 Bread, ship’s biscuits and other ordinary bakers’ wares, not
9.0%
containing added sugar, honey, eggs, fats, cheese or fruit
3 Other㻌(1) Containing added sugar㻌
190590.312
B Biscuits, cookies and crackers
15.0%
190590.314
C Crisp savory food products, made from a dough based on potato
9.0%
powderD Other㻌
190590.313- Pizza, chilled or frozen
24.0%
B9

B6

B6

B8

B9
B8

B11
B11

EIF

B11
B11
B11

B11

B11

JPR21

JPR20
JPR20

B9

Staging
Category- 87 -

200310.211
200310.220

2003.10
200310.100

200290.229
200290.290
20.03

200290.219

200190.290
20.02
200210.000
2002.90㻌㻌㻌

200190.140

2001.10
200110.100
200110.200
2001.90190590.329
20.01

190590.322
190590.323

Tariff Line(April 1, 2019)190590.319

㻌
15.0%
12.0%
㻌
㻌
15.0%
㻌
㻌
12.0%
㻌
9.0%
㻌
㻌
㻌

㻌

B6
EIF

EIF

B6
EIF

B6

EIF

EIF

EIF

B6
EIF

B6

B6

21.3%

9.0%

B6
B6

Base Rate
25.5%
㻌
13.0%

Note: The goods, above mentioned, when used at a bonded
manufacturing warehouse for the manufacture of canned fish or㻌shellfish for export and re-exported shall be exempted from customs
duty in accordance with the provisions of the Customs Law (Law No.
61 of 1954)-- Other
16.0%- Other㻌-- Other
16.0%(2) Other
9.0%
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or㻌acetic acid
Mushrooms of the genus Agaricus
㻌
1 Containing added sugar
13.4%
2 Other㻌(1) In airtight containers not more than 10 kg each including㻌container- French mushrooms
13.6%(2) Other
10.5%- Other(2) Other
B Biscuits, cookies and crackers
C Crisp savory food products, made from a dough based on potato
powderD Other
Vegetables, fruit, nuts and other edible parts of plants, prepared orpreserved by vinegar or acetic acid
Cucumbers and gherkins
1 Containing added sugar
2 OtherOther
1 Containing added sugar(4) Other
2 Other(5) Other- OtherTomatoes prepared or preserved otherwise than by vinegar or acetic acid
Tomatoes, whole or in pieces
Other
2 Other(1) Tomato purée and tomato paste- In airtight containers

Description

Staging
Category- 88 -

Tariff Line
Description
Base Rate(April 1, 2019)
20.04
Other vegetables prepared or preserved otherwise than by vinegar or acetic㻌acid, frozen, other than products of heading 20.06
2004.10
Potatoes㻌
200410.100
1 Cooked, not otherwise prepared
8.5%
2 Other㻌
200410.210(1) Mashed potatoes
13.6%
200410.220(2) Other
9.0%
2004.90
Other vegetables and mixtures of vegetables㻌㻌
2 Other㻌㻌(1) Asparagus and leguminous vegetables㻌
200490.212- Leguminous vegetables
17.0%
200490.230(3) Sweet corn
7.5%
200490.299(5) Other
9.0%
20.05
Other vegetables prepared or preserved otherwise than by vinegar or acetic㻌acid, not frozen, other than products of heading 20.06
2005.20
Potatoes㻌
200520.100
1 Mashed potatoes and potato flakes
13.6%
2 Other㻌
200520.210(1) In airtight containers not more than 10 kg each including
12.0%
container
200520.220(2) Other
9.0%
Beans (Vigna spp., Phaseolus spp.)㻌㻌
2005.51
Beans, shelled㻌㻌
1 Containing added sugar㻌
200551.110(1) In airtight containers, containing tomato purée or other kind
14.0%
of tomato preparation and meat of swine, lard or other pig fat
200551.200
2 Other
17.0%
2005.70
Olives㻌
200570.010
1 In airtight containers not more than 10 kg each including container 5.4%
Sweet corn (Zea mays var. saccharata)
2005.80㻌
200580.100
1 Containing added sugar
14.9%
200580.200
2 Other
10.0%
㻌
Other vegetables and mixtures of vegetables㻌
2005.99Other㻌㻌
1 Containing added sugar㻌
200599.190(2) Other
13.4%
2 Other㻌
200599.220(2) Leguminous vegetables (podded out)
17.0%
200599.230(3) Sauerkraut
12.0%(4) Other㻌A In airtight containers not more than 10 kg each including㻌container
B8
EIF

B6

B6
EIF

EIF

B11

B8

B8

B6

B11

B11
B6
EIF

B6
B6

B4

Staging
Category- 89 -

200811.210
㻌㻌㻌
2008.11㻌
200811.110
200811.120

200799.221
200799.229
20.08

200799.211

200799.121
200799.129

200791.129
2007.99㻌㻌200799.111
200799.119

2007.10200710.200
㻌
2007.91㻌㻌
200791.119

200599.991
200599.999
20.07

Tariff Line(April 1, 2019)200599.919(b) Other
12.0%
B Other㻌(a) Garlic powder
10.5%(b) Other
9.0%
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut
pastes, obtained by cooking, whether or not containing added sugar or other 㻌sweetening matter
Homogenized preparations
㻌
2 Other
21.3%
Other
㻌
Citrus fruit㻌
1 Jams, fruit jellies and marmalades㻌(1) Containing added sugar㻌- Fruit jellies and marmalades
16.8%(2) Other㻌- Fruit jellies and marmalades
12.0%
Other
㻌
1 Jams and fruit jellies㻌(1) Containing added sugar㻌- Jams16.8%- Fruit jellies
16.8%(2) Other㻌- Jams12.0%- Fruit jellies
12.0%
2 Other㻌(1) Containing added sugar㻌- Fruit purée and fruit pastes
34.0%(2) Other㻌- Fruit purée and fruit pastes
21.3%- Other
25.0%
Fruit, nuts and other edible parts of plants, otherwise prepared orpreserved, whether or not containing added sugar or other sweetening matter 㻌or spirit, not elsewhere specified or included
Nuts, ground-nuts and other seeds, whether or not mixed together㻌
Ground-nuts
㻌
1 Containing added sugar㻌(1) Peanut butter
12.0%(2) Other
23.8%
2 Other㻌(1) Peanut butter
10.0%(2) Other㻌- Roasted ground-nuts
㻌Description

Base Rate

B6

B6
B6

B6
B11

B8

B6
EIF

B6
B6

B6

B6

B11

EIF
EIF

EIF

Staging
Category- 90 -

200830.210
200830.290
2008.40㻌㻌200840.191
200840.199

200819.228
200819.229
2008.20㻌㻌
200820.199
2008.30
㻌
200830.110
200830.190

200819.225

200819.224

200819.221
200819.223

200819.222

200819.199

Tariff Line(April 1, 2019)200811.292
200811.299
2008.19㻌㻌㻌200819.191
200819.192-- Other
21.3%- Other
21.3%
Other, including mixtures㻌
1 Containing added sugar㻌(2) Other㻌A Cashew nuts and other roasted nuts
㻌- Cashew nuts
11.0%
- Other
11.0%
B Other㻌- Other
16.8%
2 Other㻌(2) Other㻌A Not roasted macadamia nuts and roasted almonds㻌- Roasted almonds
5.0%
B Roasted macadamia nuts and roasted pecan㻌- Roasted macadamia nuts
5.0%
- Roasted pecan
5.0%
C Coconuts, Brazil nuts, paradise nuts, hazel nuts (Corylus㻌spp.), cashew nuts and gingko nuts
- Coconuts, Brazil nuts, paradise nuts and hazel nuts (Corylus
10.0%
spp.)
- Cashew nuts
10.0%
D Other㻌(a) Roasted
5.0%(b) Other
12.0%
Pineapples
㻌
1 Containing added sugar㻌(2) Other㻌
B Other
46.8%
Citrus fruit㻌
1 Containing added sugar㻌(1) In pulp form
29.8%(2) Other
23.8%
2 Other㻌(1) In pulp form
21.3%
(2) Other
17.0%
Pears
㻌
1 Containing added sugar㻌(2) Other㻌A In airtight containers
10.8%
B Other
15.0%
2 Other㻌Description

Base Rate

B6
B6

B6
B6

B11
B6

B11

EIF
B6

EIF

EIF

EIF
EIF

EIF

B6

B6
B6

B8
B8

Staging
Category- 91 -

200897.219

200893.220
2008.97㻌
200897.110
200897.120

㻌200893.120

200880.290
㻌
2008.93200860.290
2008.70㻌㻌㻌
200870.191
200870.192
200870.199
㻌㻌
200870.299
2008.80㻌
200880.110
200880.190

200840.291
200840.299
2008.50㻌
200850.290
2008.60㻌
200860.110
200860.190

Tariff Line(April 1, 2019)(2) Other
A In airtight containers
B Other
Apricots
2 Other(2) Other
Cherries
1 Containing added sugar(1) In pulp form
(2) Other
2 Other(2) OtherPeaches, including nectarines
1 Containing added sugar(2) Other
A In airtight containers(a) Not less than 2 kg each including container(b) Other
B Other
2 Other(2) Other
B Other
Strawberries
1 Containing added sugar(1) In pulp form
(2) Other
2 Other(2) Other
Other, including mixtures other than those of subheading 2008.19
Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium
vitis-idaea)
1 Containing added sugar(2) Other
2 Other(2) Other
Mixtures
1 Mixed fruit, fruit salad and fruit cocktail- Containing added sugar- Other
2 Other(1) Containing added sugar
B Other

Description

㻌
11.0%
㻌
12.0%
㻌
㻌
6.0%
6.0%
㻌
㻌
23.8%

㻌

㻌
9.0%
10.8%
㻌
㻌
12.0%
㻌
㻌
15.0%
15.0%
㻌
12.0%
㻌
㻌
㻌
㻌
6.7%
8.0%
13.4%
㻌
㻌
9.6%
㻌
㻌
21.0%
11.0%
㻌
12.0%
㻌

Base Rate

B6

EIF
EIF

B6

EIF

B6

B6
B6

B6

EIF
B6
B6

B6

B6
B6

B6

B8
B6

Staging
Category- 92 -

㻌
2009.12㻌
200912.290
㻌
2009.29㻌
200929.210
㻌2009.41㻌
200941.290

200899.259
20.09

200899.232

200899.225

200899.223

200899.227

200899.219

200899.212
㻌200899.213
200899.214

200897.221
200897.229
2008.99㻌㻌㻌200899.215

Tariff Line(April 1, 2019)(2) Other㻌A In pulp form
21.3%
B Other
17.0%
Other
㻌
2 Other㻌(1) Containing added sugar
㻌A In pulp form㻌(b) Other
29.8%
B Other㻌(a) Berries and prunes
11.0%(b) Bananas, avocados, mangoes, guavas and mangosteens㻌- In airtight containers
11.0%- Other
11.0%(d) Other㻌- Other
16.8%(2) Other㻌A In pulp form㻌(b) Other㻌- Other
21.3%
B Other㻌(a) Prunes
7.7%(b) Bananas, avocados, mangoes, guavas and mangosteens㻌- Other
9.6%(e) Other㻌- Popcorn, corn which is explosive with heating under normal
9.0%
air pressure- Other
12.0%
Fruit juices (including grape must) and vegetable juices, unfermented andnot containing added spirit, whether or not containing added sugar or other 㻌sweetening matter
Orange juice㻌Not frozen, of a Brix value not exceeding 20
㻌
2 Other㻌(2) Other
25.5%
Grapefruit (including pomelo) juice
㻌
Other
㻌
2 Other㻌(1) Not more than 10% by weight of sucrose
19.1%
Pineapple juice㻌Of a Brix value not exceeding 20
㻌
2 Other㻌(2) Other
25.5%

Description

Base Rate

B11

B8

B11

B6

EIF

EIF

EIF

B6

EIF

EIF
EIF

EIF

B11

B6
EIF

Staging
Category- 93 -

200989.210

200989.122
200989.123
200989.129

200989.119㻌200981.210
200981.290
2009.89㻌㻌
200989.111

200969.210200969.290
㻌2009.71㻌
200971.210
200971.290
2009.79㻌
200979.210
㻌2009.81

Tariff Line(April 1, 2019)2009.50
200950.100
200950.200
㻌
2009.61
200961.200
2009.69㻌
200969.110(2) Other
A Not more than 10% by weight of sucrose- Prune juice- Other
B Other
2 Vegetable juices(1) Containing added sugar

Tomato juice
1 Containing added sugar
2 Other
Grape juice (including grape must)
Of a Brix value not exceeding 30
2 OtherOther
1 Containing added sugar(1) Not more than 10% by weight of sucrose, naturally andartificially contained
2 Other(1) Not more than 10% by weight of sucrose(2) Other
Apple juice
Of a Brix value not exceeding 20
2 Other(1) Not more than 10% by weight of sucrose(2) OtherOther
2 Other(1) Not more than 10% by weight of sucrose
Juice of any other single fruit or vegetable
Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium
vitis-idaea) juice
2 Other(1) Not more than 10% by weight of sucrose(2) OtherOther
1 Fruit juices(1) Containing added sugar
A Not more than 10% by weight of sucrose, naturally andartificially contained
B Other

Description

29.8% or 23 yen/kg,
whichever is thegreater
㻌
㻌
14.4%
19.1%
25.5%
㻌
8.1%

23.0%

㻌
19.1%
25.5%
㻌
㻌
㻌

㻌

㻌
19.1%
25.5%
㻌
㻌
㻌
19.1%
29.8%
㻌
㻌
19.1%
㻌

23.0%

㻌
29.8%
21.3%
㻌
㻌
19.1%
㻌
㻌

Base Rate

B6

B6
B6
B6

B6

B6

B6
B6

B8

B11
B11

EIF
B11

B6

B6

B6
B6

Staging
Category- 94 -

㻌
㻌210112.121
210112.122

2101.11
㻌
210111.210
210111.290
2101.12㻌

200990.990
21.01

200990.121
200990.129
㻌200990.220

200990.119

200990.111

200989.910
200989.990
2009.90200989.231
200989.239

200989.221

Tariff Line(April 1, 2019)(2) Other
A Not more than 10% by weight of sucrose
B Other
2 Consisting chiefly of vegetable juices(2) Other
3 Other(2) Other
Extracts, essences and concentrates, of coffee, tea or maté andpreparations with a basis of these products or with a basis of coffee, tea
or maté; roasted chicory and other roasted coffee substitutes, andextracts, essences and concentrates thereof
Extracts, essences and concentrates, of coffee, and preparations with abasis of these extracts, essences or concentrates or with a basis ofcoffeeExtracts, essences and concentrates
2 Other(1) Instant coffee(2) Other
Preparations with a basis of extracts, essences or concentrates orwith a basis of coffee
1 Preparations with a basis of extracts, essences and concentrates(2) Other
A Instant coffee
B Other
2 Preparations with a basis of coffee(2) Other(2) Other- In airtight containers- Other-- Carrot juice-- Other
3 Other(1) Containing added sugar(2) Other
Mixtures of juices
1 Consisting chiefly of fruit juices(1) Containing added sugar
A Not more than 10% by weight of sucrose, naturally andartificially contained
B Other

Description

㻌
㻌
8.8%
15.0%
㻌
㻌

㻌

㻌
㻌
8.8%
15.0%

㻌

㻌

29.8% or 23 yen/kg,
whichever is thegreater
㻌
19.1%
25.5%
㻌
5.4%
㻌
9.6%

23.0%

㻌
9.0%
㻌
7.2%
7.2%
㻌
13.4%
9.6%
㻌
㻌
㻌

Base Rate

EIF
EIF

EIF
EIF

EIF

EIF

B6
B6

B11

B6

B4
EIF

B6
EIF

B6

Staging
Category- 95 -

2104.10210410.010
210410.020
210420.000
21.06
2106.10㻌㻌
210610.211

210310.000
2103.90㻌
210390.130
21.04

210210.000
2102.20210220.100
210230.000
21.03

21.02

210120.242
210120.247
210130.000

210120.241

210120.110
210120.120

㻌Tariff Line(April 1, 2019)
210112.249
2101.20

B Other
15.0%
Extracts, essences and concentrates, of tea or maté, and preparations
with a basis of these extracts, essences or concentrates or with a basis 㻌of tea or maté
1 Extracts, essences and concentrates, of tea or maté and preparations
㻌with a basis of these extracts, essences and concentrates(1) Instant tea
10.0%(2) Other
8.0%
2 Preparations with a basis of tea or maté㻌(2) Other㻌A Containing added sugar㻌(a) Less than 50% by weight of sucrose㻌- Those, the largest single ingredient of which is sugar by
21.0%
weight- Other
16.8%
B Other
15.0%
Roasted chicory and other roasted coffee substitutes, and extracts,
6.0%
essences and concentrates thereof
Yeasts (active or inactive); other single-cell micro-organisms, dead (but㻌not including vaccines of heading 30.02); prepared baking powders
Active yeasts
10.5%
Inactive yeasts; other single-cell micro-organisms, dead㻌
1 Yeasts
3.8%
Prepared baking powders
10.5%
Sauces and preparations therefor; mixed condiments and mixed seasonings;
㻌mustard flour and meal and prepared mustard
Soya sauce
7.2%
Other
㻌
1 Sauces㻌(3) Other
7.2%
Soups and broths and preparations therefor; homogenized composite food㻌
preparations
Soups and broths and preparations therefor㻌
1 Of vegetable, in airtight containers
7.0%
2 Other
8.4%
Homogenized composite food preparations
12.0%
Food preparations not elsewhere specified or included㻌Protein concentrates and textured protein substances㻌
2 Other㻌(1) Containing added sugar㻌A Less than 50% by weight of sucrose
16.8%(2) Other㻌Description

Base Rate

B11

EIF
EIF
EIF

EIF

B6

EIF
EIF

EIF

EIF

B11
B6

B11

EIF
EIF

B6

Staging
Category- 96 -

210690.230

210690.112
㻌㻌㻌
210690.229

㻌㻌

210610.222
210610.229
2106.90㻌

210610.221

Tariff Line(April 1, 2019)
Base Rate

Note: The tariff quota shall be calculated on the basis of 133,940
tons, evaluated as whole milk by means stipulated by a cabinet
order, in consideration of imported quantity in the preceding
fiscal year (April-March), international market situation and otherrelevant conditions, hereinafter referred to as "the Pooled Quota
of other milk products" in headings 04.01, 04.03, 04.04, 18.06,
19.01, 21.01 and this heading.
-- Other
21.0%
2 Other㻌(2) Other㻌A Sugar syrup, containing added flavoring or coloring matter㻌- Other
29.8% or 23 yen/kg,
whichever is thegreater
B Chewing gum
5.0%

A Vegetable protein㻌- Protein concentrates containing by weight not less than 80% of
protein, the largest single ingredient is vegetable protein and
10.6%
put up in containers for retail sale by weight of less than 500 geach excluding container- Other
10.6%
B Other
15.0%
Other
㻌
1 Preparations containing not less than 30% of natural milk㻌constituents by weight, calculated on the dry matter(1) Of a milkfat content, by weight, not exceeding 30%
㻌- Concerning milk and cream in subheadings 0401.10-1, 0401.20-1,
0401.40-1 and 0401.50-1-(1), (2), buttermilk etc. in subheadings
0403.10-1 and 0403.90-1-(1)-䛊2䛋, (2)-䛊2䛋 and (3)-䛊2䛋, products
consisting of natural milk constituents in subheading 0404.90-1(1)-䛊1䛋,䛊2䛋, (2)-䛊1䛋,䛊2䛋, (3)-䛊1䛋,䛊2䛋, edible preparations containing
cocoa in subheadings 1806.20-1-(1), 1806.90-2-(1)-A, edible
preparations in subheadings 1901.10-1-(1), (2), 1901.20-1-(1)-A, B
and 1901.90-1-(1)-A, B, preparations with a basis of coffee etc. insubheadings 2101.12-2-(1)-A, B and 2101.20-2-(1)-A, B, edible
preparations in subheading 2106.10-1 and in this subheading 1-(1),(2), for the quantity within the limits of a tariff quota㻌
stipulated by a cabinet order which is effective at the time ofimport and under the conditions set out by relevant regulations
which are effective at the time of import

Description

B6

B11

JPR12

B6
B6

B6

Staging
Category

- 97 -

2204.21㻌
220421.010

220410.000㻌㻌
2202.91220291.200
2202.99220299.100
220299.200
22.04

210690.299
22.02

210690.295
210690.296

210690.292
210690.293

210690.262
210690.269

210690.247

Tariff Line(April 1, 2019)
Base Rate

D Compound alcoholic preparations of a kind used for the
manufacture of beverages, of an alcoholic strength by volume of 㻌
higher than 0.5% vol(b) Other
11.0%
E Other㻌(a) Containing added sugar㻌Food supplement with a basis of vitamins㻌- Those, the largest single ingredient of which is sugar by㻌weight-- Other
12.5%- Other
12.5%(b) Other㻌
Bases for beverage, non-alcoholic㻌Containing Panax ginseng or its extract
12.0%
Other
10.0%
Other
㻌
Other
㻌
I Food supplement with a basis of vitamins or㻌hydrolyzed vegetable protein- Food supplement with a basis of vitamins
12.5%- Hydrolyzed vegetable protein
12.5%
II Other㻌(II) Other
15.0%
Waters, including mineral waters and aerated waters, containing added sugar
or other sweetening matter or flavored, and other non-alcoholic beverages, 㻌
not including fruit or vegetable juices of heading 20.09
Other㻌
Non-alcoholic beer㻌
2 Other
9.6%
Other
㻌
1 Containing added sugar
13.4%
2 Other
9.6%
Wine of fresh grapes, including fortified wines; grape must other than that
㻌of heading 20.09
Sparkling wine
182 yen/l
Other wine; grape must with fermentation prevented or arrested by the㻌addition of alcohol
In containers holding 2 l or less㻌
1 Sherry, port and other fortified wines
112 yen/l

Description

B6

JPB8***

B4
EIF

EIF

B8

EIF
B6

EIF
B6

B6
B6

EIF

Staging
Category- 98 -

㻌㻌
㻌
220710.199
22.09
220900.000
23.09
2309.10230910.010

2207.1022.07

220600.100

Staging
Category

15.0% or 125 yen/l,
whichever is the less,subject to a minimum JPB8****customs duty of 67
yen/l
15.0% or 125 yen/l,
whichever is the less,subject to a minimum JPB8*****
customs duty of 67
yen/l㻌
15.0% or 125 yen/l,
whichever is the less,subject to a minimum JPB8*****
customs duty of 67
yen/l
45 yen/l
EIF㻌
45 yen/l
B4㻌Base Rate㻌Other fermented beverages (for example, cider, perry, mead, saké); mixturesof fermented beverages and mixtures of fermented beverages and non㻌
alcoholic beverages, not elsewhere specified or included
1 Of an alcoholic strength by volume of less than 1% vol
29.8% or 23 yen/kg,
whichever is theB6greater
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or㻌higher; ethyl alcohol and other spirits, denatured, of any strength
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol㻌or higher
1 Of an alcoholic strength by volume of 90% vol or higher
㻌(2) Other㻌
B Other㻌[2] Other
10.0%
B11
㻌
㻌
Vinegar and substitutes for vinegar obtained from acetic acid
7.5%
EIF
Preparations of a kind used in animal feeding㻌Dog or cat food, put up for retail sale㻌
1 Containing not less than 10% of lactose by weight
Per each kilogram,
59.50 yen plus 6 yenfor every 1% exceeding B6
10% by weight oflactose contained

2 Other
Other grape must
2 OtherOther
1 In containers holding 150 l or less2204.29220429.010

220429.090
2204.30
220430.200
22.06
2206.00

In containers holding more than 2 l but not more than 10 l

2 Other

Description

220422.000

Tariff Line(April 1, 2019)
220421.020

- 99 -

330129.910
330129.990

㻌3301.19
㻌
330119.210
330119.290
㻌330124.000
3301.25
330125.020
330125.030
3301.29330129.400

㻌
290543.000
290544.000
290545.000
33.01

29.05

230990.219

230990.110
230990.190

230910.099
2309.90㻌Tariff Line(April 1, 2019)
Base Rate

3.0%
3.0%
㻌
㻌
Per each kilogram,
52.50 yen plus 5.30
yen for every 1%
exceeding 10% by
weight of lactose
contained㻌㻌㻌㻌
36 yen/kg
㻌Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated㻌
derivatives
Other polyhydric alcohols
㻌Mannitol
2.8%
D-glucitol (sorbitol)
17.0%
Glycerol
5.0%
Essential oils (terpeneless or not), including concretes and absolutes;
resinoids; extracted oleoresins; concentrates of essential oils in fats, in
fixed oils, in waxes or the like, obtained by enfleurage or maceration;㻌
terpenic by-products of the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential oils
Essential oils of citrus fruit
㻌
Other
㻌
2 Other㻌- Of lime
3.2%- Other
3.2%
Essential oils other than those of citrus fruit㻌Of peppermint (Mentha piperita)
3.2%
Of other mints
㻌
2 Other peppermint oils
3.2%
3 Other
2.2%
Other
㻌
4 Of lavender or of lavandin
2.2%
5 Other㻌- Of jasmin
3.2%- Other
3.2%

2 Other(2) Other
B Other(b) Other
Other
1 Preparations of a kind used in animal feeding, excluding those
directly used as feed or fodder- Vitamin preparations for feedstuffs- Other
2 Other(1) Containing not less than 10% of lactose by weight
B Other

Description

EIF
EIF

EIF

EIF
EIF

EIF

EIF
EIF

EIF
B11
EIF

B6

EIF
EIF

EIF

Staging
Category- 100 -㻌
382311.000
382312.000
382313.000
382319.000

38.23380910.000

38.09350520.000

Industrial monocarboxylic fatty acids; acid oils from refining; industrial
fatty alcohols
Industrial monocarboxylic fatty acids; acid oils from refining
Stearic acid
Oleic acid
Tall oil fatty acids
Other

Finishing agents, dye carriers to accelerate the dyeing or fixing ofdyestuffs and other products and preparations (for example, dressings andmordants), of a kind used in the textile, paper, leather or likeindustries, not elsewhere specified or included
With a basis of amylaceous substances

Glues

Tariff Line
Description(April 1, 2019)
35.01
Casein, caseinates and other casein derivatives; casein glues
350190.000
Other
35.02
Albumins (including concentrates of two or more whey proteins, containing
by weight more than 80% whey proteins, calculated on the dry matter),albuminates and other albumin derivatives㻌
Egg albumin
350211.000
Dried
350219.000
Other350220.000
Milk albumin, including concentrates of two or more whey proteins
350290.000
Other
35.04
㻌
3504.00
Peptones and their derivatives; other protein substances and theirderivatives, not elsewhere specified or included; hide powder, whether or
not chromed
350400.010
1 Peptones and their derivatives; hide powder
2 Other
350400.021- Vegetable proteins and their derivatives
350400.029- Other
35.05
Dextrins and other modified starches (for example, pregelatinized oresterified starches); glues based on starches, or on dextrins or othermodified starches
3505.10Dextrins and other modified starches
350510.100
1 Esterified starches and other starch derivatives
350510.200
2 Other
EIF
EIF

EIF

EIF
EIF
EIF
EIF

EIF

㻌
2.5%
2.5%
3.0%
2.5%

㻌
EIF
EIF
EIF
EIF

21.3% or 25.50 yen/kg,
EIF
whichever is thegreater

㻌

㻌
6.8%
B6
21.3% or 25.50 yen/kg,
whichever is the
B11greater
21.3% or 25.50 yen/kg,
whichever is the
B11greater

㻌

2.9%
㻌
5.1%
5.1%

㻌

㻌
8.0%
8.0%
2.9%
2.9%
㻌

㻌

㻌
5.4%

Base Rate

Staging
Category- 101 -Tariff Line(April 1, 2019)382370.000

Industrial fatty alcohols

Description
2.5%

Base Rate
EIF

Staging
Category

Section C
Rules of Origin and Origin Procedures of Japan
Sub-Section 1
General Rules and Procedures
1.

For the purposes of this Section:(a)“fungible goods or materials” means goods or materials that are interchangeable
for commercial purposes and whose properties are essentially identical;(b)“Generally Accepted Accounting Principles” means those principles recognized byconsensus or with substantial authoritative support in the territory of a Party withrespect to the recording of revenues, expenses, costs, assets, and liabilities; thedisclosure of information; and the preparation of financial statements. These
principles may encompass broad guidelines for general application, as well as
detailed standards, practices, and procedures;(c)“good” means any merchandise, product, article, or material;(d)“indirect material” means a material used in the production, testing, or inspectionof a good but not physically incorporated into the good; or a material used in themaintenance of buildings or the operation of equipment, associated with the
production of a good, including:(i)fuel, energy, catalysts, and solvents;(ii)

equipment, devices, and supplies, used to test or inspect the good;(iii)

gloves, glasses, footwear, clothing, and safety equipment and supplies;(iv)

tools, dies, and molds;(v)

spare parts and materials, used in the maintenance of equipment andbuildings;(vi)lubricants, greases, compounding materials, and other materials, used in
production or used to operate equipment and buildings; and(vii)

any other material that is not incorporated into the good but the use of whichin the production of the good can reasonably be demonstrated to be a partof that production;- 102 -

2.

(e)“material” means a good that is used in the production of another good;(f)“non-originating good” or “non-originating material” means a good or material that
does not qualify as originating in accordance with this Section;(g)“originating good” or “originating material” means a good or material that qualifies
as originating in accordance with this Section;(h)“packing materials and containers for shipment” means goods used to protect
another good during its transportation, but does not include the packaging materials
or containers in which a good is packaged for retail sale;(i)“preferential tariff treatment” means the customs duty rate applicable to an
originating good, pursuant to Section B;(j)“production” means operations including growing, cultivating, raising, mining,
harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting,gathering, manufacturing, processing, or assembling a good;(k)“transaction value” means the price actually paid or payable for the good when soldfor export or other value determined in accordance with the Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994,
set out in Annex 1A to the WTO Agreement; and(l)“value of the good” means the transaction value of the good excluding any costs
incurred in the international shipment of the good.

(a)Except as otherwise provided in this Section, Japan shall provide that a good is
originating if it is:(i)wholly obtained or produced entirely in the territory of one or both Parties
as established in subparagraph (b);(ii)

produced entirely in the territory of one or both Parties, exclusively fromoriginating materials; or(iii)

produced entirely in the territory of one or both Parties by one or moreproducers using non-originating materials provided the good satisfies all
applicable requirements of Sub-Sections 2 and 3,

and the good satisfies all other applicable requirements of this Section.
(b)Japan shall provide that for the purposes of subparagraph (a), a good is wholly
obtained or produced entirely in the territory of one or both Parties if it is:- 103 -

3.

(i)a plant or plant good, grown, cultivated, harvested, picked, or gathered
there;(ii)

a live animal, other than that falling under chapter 3, born and raised there;(iii)

a good obtained there from a live animal, other than that falling underchapter 3;(iv)

an animal, other than that falling under chapter 3, obtained by hunting,trapping, fishing, gathering, or capturing there;(v)

a mineral or other naturally occurring substance, not included insubparagraphs (i) through (iv), extracted or taken from there; and(vi)a good produced there, exclusively from goods referred to in subparagraphs(i) through (v), or from their derivatives.

(a)

Except as provided in subparagraph (c), Japan shall provide that a good that
contains non-originating materials that do not satisfy the applicable change in tariffclassification requirement specified in Sub-Sections 2 and 3 for the good is
nonetheless an originating good if the value of all those materials does not exceed
10 percent of the value of the good and the good meets all the other applicablerequirements of this Section.

(b)

Subparagraph (a) applies only when using a non-originating material in the
production of another good.

(c)Subparagraph (a) does not apply to:(i)non-originating materials of headings 04.01 through 04.06, or nonoriginating dairy preparations containing over 10 percent by dry weight ofmilk solids of subheading 1901.90 or 2106.90, used in the production of agood of headings 04.01 through 04.06 other than a good of subheadings
0402.10 through 0402.29 or 0406.30 (for greater certainty, milk powder ofsubheadings 0402.10 through 0402.29, and processed cheese of subheading
0406.30, that are originating as a result of the application of the 10 percent
de minimis allowance in subparagraph (a), shall be an originating material
when used in the production of any good of headings 04.01 through 04.06
as referred to in this subparagraph or the goods listed in subparagraph (ii));(ii)

non-originating materials of headings 04.01 through 04.06, or nonoriginating dairy preparations containing over 10 percent by dry weight ofmilk solids of subheading 1901.90, used in the production of the following
goods:- 104 -

4.

5.

(A)

infant preparations containing over 10 percent by dry weight of milksolids of subheading 1901.10;(B)

mixes and doughs, containing over 25 percent by dry weight ofbutterfat, not put up for retail sale of subheading 1901.20;(C)

dairy preparations containing over 10 percent by dry weight of milksolids of subheading 1901.90 or 2106.90;(D)goods of heading 21.05;(E)beverages containing milk of subheading 2202.91 or 2202.99; or(F)animal feeds containing over 10 percent by dry weight of milk solidsof subheading 2309.90;(iii)

non-originating materials of heading 08.05 or subheadings 2009.11 through2009.39, used in the production of a good of subheadings 2009.11 through2009.39 or a fruit or vegetable juice of any single fruit or vegetable, fortified
with minerals or vitamins, concentrated or unconcentrated, of subheading
2106.90, 2202.91, or 2202.99;(iv)

non-originating materials of chapter 15, used in the production of a good ofheading 15.07, 15.08, 15.12, or 15.14; or(v)

non-originating peaches, pears, or apricots of chapter 8 or 20, used in the
production of a good of heading 20.08.

Japan shall provide that a fungible good or material is treated as originating based on the:(a)physical segregation of each fungible good or material; or(b)use of any inventory management method recognized in the Generally Accepted
Accounting Principles if the fungible good or material is commingled, provided
that the inventory management method selected is used throughout the fiscal yearof the person that selected the inventory management method.

(a)Japan shall provide that, in determining whether a good is wholly obtained, or
satisfies a change in tariff classification requirement as set out in Sub-Sections 2
and 3, accessories, spare parts, tools, and instructional or other informationmaterials, as described in subparagraph (c), are to be disregarded.

- 105 -

6.

(b)Japan shall provide that a good’s accessories, spare parts, tools, and instructionalor other information materials, as described in subparagraph (c), have theoriginating status of the good with which they are delivered.

(c)

For the purposes of this paragraph, accessories, spare parts, tools, and instructionalor other information materials are covered when:(i)the accessories, spare parts, tools, and instructional or other informationmaterials are classified and delivered with, but not invoiced separately from,the good; and(ii)

the types, quantities, and value of the accessories, spare parts, tools, andinstructional or other information materials are customary for that good.

(a)Japan shall provide that packaging materials and containers in which a good ispackaged for retail sale, if classified with the good, are disregarded in determining
whether a good is originating.

(b)

Japan shall provide that packing materials and containers for shipment are
disregarded in determining whether a good is originating.

7.
Japan shall provide that an indirect material is considered to be originating without regard
to where it is produced.
8.

9.

(a)

Japan shall provide that an originating good retains its originating status if the goodhas been transported to the importing Party without passing through the territory ofa non-Party.

(b)Japan shall provide that if an originating good is transported through the territoryof one or more non-Parties, the good retains its originating status provided that the
good:

(a)

(i)

does not undergo any operation outside the territories of the Parties otherthan: unloading; reloading; separation from a bulk shipment; storing;labelling or marking required by the importing Party; or any other operationnecessary to preserve it in good condition or to transport the good to theterritory of the importing Party; and(ii)

remains under the control of the customs administration in the territory of a
non-Party.

Japan may require an importer who makes a claim for preferential tariff treatment
under this Agreement to submit a declaration that the good qualifies as an
originating good at the time of importation.

- 106 -

10.

(b)

The requirements for a declaration referred to in subparagraph (a) are specified in
the laws, regulations, or procedures of Japan and are published or otherwise madeavailable in a manner as to enable interested persons to become acquainted with
them.

(a)

Japan may request information from an importer who makes a claim for preferential
tariff treatment under this Agreement for the purposes of verification of the claim.
Japan may accept such information provided directly from the exporter or producer.

(b)Japan may deny a claim for preferential tariff treatment if:(i)it determines that the good does not qualify for preferential tariff treatment;(ii)

pursuant to subparagraph (a), it has not received sufficient information fromthe importer to determine that the good qualifies for preferential tariff
treatment; or(iii)

the importer fails to comply with the requirements of this Section.

Sub-Section 2
General Interpretative Notes for Product-Specific Rules of Origin
1.
This Sub-Section and Sub-Section 3 shall apply to the goods which are classified in thefollowing:(a)chapters 1 through 2;(b)chapters 4 through 15;(c)headings 16.01 through 16.03;(d)chapters 17 through 21;(e)heading 22.02;(f)heading 22.04;(g)tariff item 220600.100;(h)tariff item 220710.199;(i)

heading 22.09;- 107 -

(j)chapter 23;(k)subheadings 2905.43 through 2905.45;(l)heading 33.01;(m)headings 35.01 through 35.02;(n)headings 35.04 through 35.05;(o)subheading 3809.10; and(p)subheadings 3823.11 through 3823.70.

2.
For the purposes of product-specific rules of origin set out in this Sub-Section and SubSection 3, the following abbreviations apply:(a)“CC” means production from non-originating materials of any chapter, except thatof the good, or a change to the chapter, heading, or subheading from any otherchapter; this means that all non-originating materials used in the production of thegood must undergo a change in tariff classification at the 2-digit level (i.e. a change
in chapter) of the Harmonized System.

(b)“CTH” means production from non-originating materials of any heading, exceptthat of the good, or a change to the chapter, heading, or subheading from any otherheading; this means that all non-originating materials used in the production of thegood must undergo a change in tariff classification at the 4-digit level (i.e. a change
in heading) of the Harmonized System.

(c)“CTSH” means production from non-originating materials of any subheading,
except that of the good, or a change to the chapter, heading, or subheading fromany other subheading; this means that all non-originating materials used in the
production of the good must undergo a change in tariff classification at the 6-digit
level (i.e. a change in subheading) of the Harmonized System.

3.
For the purposes of interpreting the product-specific rules of origin set out in this SubSection and Sub-Section 3:(a)the requirement of a change in tariff classification shall apply only to nonoriginating materials;(b)

if a product-specific rule of origin excludes certain materials of the Harmonized
System, it shall be construed to mean that the product-specific rule of origin
requires that the excluded materials be originating for the good to be originating;- 108 -

(c)if a good is subject to alternative product-specific rules of origin, the good shall be
originating if it satisfies one of the alternatives;(d)

if a good is subject to a product-specific rule of origin that includes multiple
requirements, the good shall be originating only if it satisfies all of therequirements; and(e)

if a single product-specific rule of origin applies to a group of headings or
subheadings and that rule of origin specifies a change of heading or subheading, it
shall be understood that the change in heading or subheading may occur from anyother heading or subheading, as the case may be, including from any other headingor subheading within the group.

4.
For the purposes of chapters 6 through 14, an agricultural or horticultural good grown in
the territory of a Party is originating even if grown from seed, bulbs, rhizomes, rootstock, cuttings,
slips, grafts, shoots, buds, or other live parts of plants that are imported from a non-Party.
5.
For the purposes of heading 18.06, “cacao content” consists of ingredients that come fromthe cocoa bean, that is the total chocolate liquor or cocoa powder (cocoa solids) and cocoa butter.
The percent cacao content means the total percentage of such ingredients by weight of the good.
6.
For the purposes of heading 18.06, “confectionery” is a good which is put up for retail saleand principally intended to be eaten without any further preparation.
Sub-Section 3
Product-Specific Rules of Origin
Each product-specific rule of origin of the goods which are classified in paragraphs 1(a)through 1(p) of Sub-Section 2 shall be CC, unless otherwise provided for in the table below. With
regard to the originating goods provided for in the tariff items indicated in Column 1 of the tablebelow, the corresponding product-specific rules of origin set out in Column 2 of the table below
shall apply.
Column 1

Column 2

HS Classification

Product-Specific Rule of Origin

04.01 - 04.04

CC except from dairy preparations of subheading 1901.90
containing more than 10 percent by dry weight of milk solids.

- 109 -

04.05CC except from dairy preparations of subheading 1901.90
containing more than 10 percent by dry weight of milk solids or
dairy preparations of subheading 2106.90 containing more than
10 percent by dry weight of milk solids.

04.06

CC except from dairy preparations of subheading 1901.90
containing more than 10 percent by dry weight of milk solids.

0801.32

CTSH

0901.21 - 0901.22

CTSH

0902.30

CTSH

0904.21

CC except from subheading 0709.60 for capsicum;
CC for any other good.

0904.22

CC except from subheading 0709.60 for capsicum;
CTSH for any other good.

0905.20CTSH

0906.20CTSH

0907.20CTSH

0908.12CTSH

0908.22CTSH

0908.32

CTSH

0909.22CTSH

0909.32

CTSH

0909.62

CTSH

0910.12CTSH

0910.20 - 0910.30

CC; orNo change in tariff classification required for a good ofsubheadings 0910.20 through 0910.30, provided that the good iscrushed or ground from a good that is not crushed or ground.

0910.91

CTSH- 110 -

0910.99

CTSH; orNo change in tariff classification required for a good ofsubheading 0910.99, provided that the good is crushed or groundfrom a good that is not crushed or ground.

1102.90

CC except from heading 10.06.

1103.20

CC except from heading 10.06.

11.05

CC except from heading 07.01.

1107.10CC except from heading 10.03.

1107.20

CC except from heading 10.03.

1108.12CC, provided that the good is produced in the United States fromcorn harvested in the United States.

1108.13CC, provided that the good is produced in the United States frompotatoes harvested in the United States.

1108.14

CC except from subheading 0714.10.

1208.90

CC for flours or meals of safflower seeds;
CTH for any other good.

15.18 - 15.22

CTH

1602.32

CC except from chapter 2.

1602.41 - 1602.49

CC except from chapter 2.

1602.50CC, provided that, where non-originating materials of chapter 2
are used, each of the non-originating materials is produced
entirely in a non-Party which is a party of the Comprehensive
and Progressive Agreement for Trans-Pacific Partnership, done
at Santiago on March 8, 2018.

1701.13 - 1701.99

CC except from subheading 1212.93.

1702.30 - 1702.60

CC except from subheading 1212.93.

17.04

CTH

18.03 - 18.05

CTH- 111 -

1806.10

CTH except from heading 17.01 for sweetened cocoa powder
containing 90 percent or more by dry weight of sugar;
CTH, provided that the weight of non-originating materials ofheading 17.01 does not exceed 50 percent by weight of the goodfor any other good.

1806.20CTH

1806.31 - 1806.90

CC for confectionery containing more than 70 percent cacao
content by weight of the good;
CTSH for any other good.

1901.10CC except from headings 04.01 through 04.06 for a good
containing more than 10 percent by dry weight of milk solids;
CC for any other good.

1901.20

CC except from headings 04.01 through 04.06 for a good
containing more than 25 percent by dry weight of butterfat, notput up for retail sale;CC, provided that the value of non-originating rice flour ofsubheading 1102.90 does not exceed 30 percent of the value ofthe good for a good containing more than 30 percent by dry
weight of rice flour;
CC for any other good.
Note: Where more than one product-specific rule is applicable,
the good must satisfy the requirements of each applicableproduct-specific rule.

1901.90

CC except from headings 04.01 through 04.06 for a good
containing more than 10 percent by dry weight of milk solids;
CC, provided that the value of non-originating rice flour ofsubheading 1102.90 does not exceed 30 percent of the value ofthe good for a good containing more than 30 percent by dry
weight of rice flour;
CC for any other good.

- 112 -

Note: Where more than one product-specific rule is applicable,
the good must satisfy the requirements of each applicableproduct-specific rule.
19.05

CTH

2001.90

CC except from subheading 0703.10, 0709.60, 0709.91, 0709.92,
0711.20, or artichokes, onions, or peppers of subheading 0711.90
for a preparation of a single vegetable;CC, provided that the value of non-originating materials of
subheadings 0703.10, 0709.60, 0709.91, 0709.92, 0711.20, andartichokes, onions, and peppers of subheading 0711.90 does notexceed 40 percent of the value of the good for any other good.

2003.10CC except from subheading 0709.51, 0710.80, or 0711.51.

2004.10CC except from heading 07.01, subheading 0710.10, 0711.90, or
0712.90.

2004.90

CC except from subheadings 0703.10, 0709.60, 0713.10, or
0713.32 through 0713.40 for preparations of a single vegetable;CC, provided that the value of non-originating materials of
subheadings 0703.10, 0709.60, 0713.10, and 0713.32 through0713.40 does not exceed 40 percent of the value of the good forany other good.

2005.20

CC except from heading 07.01, subheading 0710.10, 0711.90,
0712.90, or heading 11.05.

2005.40

CC except from subheading 0713.10.

2005.51

CC except from subheadings 0713.32 through 0713.39.

2005.60

CC except from subheading 0709.20 or asparagus of subheading
0710.80.

2005.70

CC except from subheadings 0709.91 through 0709.99 or
0711.20.

2005.99

CC except from heading 07.01, subheading 0709.51, 0709.60, or
potatoes or mushrooms of the genus Agaricus of headings 07.10
through 07.12 for preparations of a single vegetable;- 113 -

CC, provided that the value of non-originating materials ofheading 07.01, subheadings 0709.51, 0709.60, and potatoes andmushrooms of the genus Agaricus of headings 07.10 through07.12 does not exceed 40 percent of the value of the good for any
other good.
2007.99

CTH except from mangoes or guavas of subheading 0804.50,
peaches of subheading 0809.30, subheading 0810.10, 0811.10,
heading 20.06, 20.08, subheadings 2009.41 through 2009.49, ormango or guava juice of subheading 2009.89, provided that thevalue of non-originating materials of subheading 0804.30 does
not exceed 50 percent of the value of the good for preparations ofa single fruit;
CTH, provided that the value of non-originating materials of
subheading 0804.30, mangoes and guavas of subheading
0804.50, peaches of subheading 0809.30, subheadings 0810.10,
0811.10, headings 20.06, 20.08, subheadings 2009.41 through2009.49, and mango or guava juice of subheading 2009.89 does
not exceed 40 percent of the value of the good for any othergood.

2008.11

CC except from heading 12.02.

2008.19

CC except from heading 08.02 or 12.02 for nuts or groundnuts
which have been prepared merely by roasting, either dry or in oil,whether or not salted;
CC except from heading 08.02 or 12.02 for mixtures containing
50 percent or more by dry weight of nuts or groundnuts whichhave been prepared merely by roasting, either dry or in oil,whether or not salted;
CC for any other good.

2008.20

CC except from subheading 0804.30 or 0811.90.

2008.40

CC except from subheading 0808.30, 0808.40, or 0811.90.

2008.50

CC except from subheading 0809.10 or 0811.90.

2008.70

CC except from peaches of subheading 0809.30 or peaches ofsubheading 0811.90.

2008.80

CC except from subheading 0810.10 or 0811.10.

- 114 -

2008.97

CC except from mangoes or guavas of subheading 0804.50,
heading 08.05, subheading 0808.30, 0809.10, peaches ofsubheading 0809.30, or frozen apricots, pears, or peaches ofsubheading 0811.90, provided that the value of non-originating
materials of subheading 0804.30 does not exceed 50 percent of
the value of the good for mixtures packed in liquid or in gelatin;
CC for any other good.

2008.99

CC except from mangoes or guavas of subheading 0804.50.

2009.11 - 2009.39

CC except from heading 08.05.

2009.41 - 2009.49

CC except from subheading 0804.30.

2009.89

CC except from mangoes or guavas of subheading 0804.50,
subheading 0807.20, or passionfruit of subheading 0810.90.

2009.90

No change in tariff classification required provided that the valueof non-originating materials does not exceed 55 percent of thevalue of the good.

2101.30

CC except from heading 10.03 for roasted barley tea;
CC for any other good.

2103.10CTH

2103.20

CC except from subheading 2002.90 for ketchup;
CTSH for any other good.

2103.30

CTH

2103.90

CTSH

21.04

CTH

21.05

CTH except from headings 04.01 through 04.06, dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids, or dairy preparations ofsubheading 2106.90 containing more than 10 percent by dry
weight of milk solids.

2106.10

CTSH- 115 -

2106.90

CC except from heading 08.05 or 20.09, or fruit or vegetablejuice of subheading 2202.90 for a single fruit or single vegetablejuice;CC except from chapter 20 for fruit packed in gelatin containing
more than 20 percent by weight of fruit;
CC except from headings 04.01 through 04.06 or dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids for preparations containing
more than 10 percent by dry weight of milk solids;
CC except from chapter 17 for sugar syrups;
CC, provided that the value of non-originating rice flour ofsubheading 1102.90 does not exceed 30 percent of the value ofthe good for preparations containing more than 30 percent by dry
weight of rice flour;
CC except from subheading 1212.99 for preparations ofKonnyaku;
CTSH for any other good.
Note: Where more than one product-specific rule is applicable,
the good must satisfy the requirements of each applicableproduct-specific rule.

2202.91 - 2202.99

CC except from headings 04.01 through 04.06 or dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids for beverages containing
milk;
CC except from heading 08.05 or 20.09, or fruit or vegetablejuice of subheading 2106.90 for a single fruit or single vegetablejuice;
CC for any other good.
Note: Where more than one product-specific rule is applicable,
the good must satisfy the requirements of each applicableproduct-specific rule.

220600.100

CTH

22.09

CTH

- 116 -

2309.10

CTH

2309.90

CTH except from headings 04.01 through 04.06 or dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids for preparations used inanimal feeding containing more than 10 percent by dry weight ofmilk solids;
CTH, provided that the value of non-originating materials ofheading 10.06 does not exceed 30 percent of the value of thegood for preparations other than pet food containing more than
30 percent by dry weight of rice;
CTH for any other good.
Note: Where more than one product-specific rule is applicable,
the good must satisfy the requirements of each applicableproduct-specific rule.

2905.43 - 2905.45

CTSH

3301.12 - 3301.90

CTSH

3501.10 - 3501.90

CTSH

3502.11 - 3502.19

CTH

3502.20 - 3502.90

CTSH

35.04

CTH

3505.10 - 3505.20

CTH

3809.10CTH

3823.11 - 3823.70

CTSH- 117 -

ANNEX IITARIFFS AND TARIFF-RELATED PROVISIONS OF THE UNITED STATESGeneral Notes of the United States
1.
The provisions of this Schedule are generally expressed in terms of the Harmonized Tariff
Schedule of the United States (HTSUS), and the interpretation of the provisions of this Schedule,
including the product coverage of subheadings of this Schedule, shall be governed by the General
Notes, Section Notes, and Chapter Notes of the HTSUS. To the extent that provisions of thisSchedule are identical to the corresponding provisions of the HTSUS, the provisions of thisSchedule shall have the same meaning as the corresponding provisions of the HTSUS.
2.
The base rates of customs duty set out in this Schedule reflect the United States’ MostFavored-Nation (MFN) rates of duty in effect on January 1, 2019.
3.
Interim staged and final duty rates shall be rounded up to the nearest hundredth of apercentage point.
4.
The United States shall eliminate or reduce customs duties pursuant to paragraph 1 of
Article 5 in accordance with the following staging categories:(a)customs duties on originating goods provided for in the items in staging category
A shall be eliminated entirely, and these originating goods shall be duty-free on thedate of entry into force of this Agreement;(b)customs duties on originating goods provided for in the items in staging category
B shall be reduced by three percentage points on the date of entry into force of thisAgreement, and these originating goods shall be duty-free in year two;(c)customs duties on originating goods provided for in the items in staging category
C shall be eliminated in two equal annual stages, and these originating goods shallbe duty-free in year two;(d)customs duties on originating goods provided for in the items in staging category
D shall be eliminated in five equal annual stages, and these originating goods shallbe duty-free in year five;(e)customs duties on originating goods provided for in the items in staging category E
shall be eliminated in ten equal annual stages, and these originating goods shall be
duty-free in year ten;

- 118 -

(f)customs duties on originating goods provided for in the items in staging category F
shall be reduced to 50 percent of the base rate on the date of entry into force of thisAgreement, and duties on these originating goods shall remain at the resulting duty
rates;(g)customs duties on originating goods provided for in the items in staging category
G shall be reduced by three percentage points on the date of entry into force of thisAgreement, and shall be further reduced to 50 percent of the base rate in year two.
Duties on these originating goods shall remain at the resulting duty rates;(h)customs duties on originating goods provided for in the items in staging category
H shall be reduced by three percentage points on the date of entry into force of thisAgreement, and shall be further reduced by three percentage points in year two.
Duties on these originating goods shall be reduced to 50 percent of the base rate inyear three, and shall remain at the resulting duty rates;(i)customs duties on originating goods provided for in the items in staging category I
shall be reduced to 50 percent of the base rate in two equal annual stages, and duties
on these originating goods shall remain at the resulting duty rates;(j)customs duties on originating goods provided for in the items in staging category J
shall be reduced to 50 percent of the base rate in three equal annual stages, andduties on these originating goods shall remain at the resulting duty rates; and(k)customs duties on originating goods provided for in the items in staging category
K shall be reduced to 50 percent of the base rate in five equal annual stages, andduties on these originating goods shall remain at the resulting duty rates.

5.
For purposes of this Schedule, “year one” means the year this Agreement enters into force
as provided for in Article 9.
6.
For purposes of this Schedule, the annual stage of tariff reduction in year two shall takeeffect on the date that is one year after the date of entry into force of this Agreement. Beginningin year three, each annual stage of tariff reduction shall take effect on the date that is one year after
the date of the previous tariff reduction.
7.
Customs duties on automobile and auto parts will be subject to further negotiations withrespect to the elimination of customs duties.

- 119 -

Tariff Schedule of the United States
Tariff LineJanuary 1, 2019

Description

Base
Rate

Staging
Category

06023000

Rhododendron and azalea plants, grafted or not

1.9%

A

06029030

1.4%

A

3.5%

C

06029060

Live herbaceous perennials, other than orchid plants, with soil attached to
roots
Live herbaceous perennials, other than orchid plants, without soil attached
to roots
Other live plants nesoi, with soil attached to roots

1.9%

A

06029090

Other live plants nesoi, other than those with soil attached to roots

4.8%

C

06031230

Miniature (spray) carnations, fresh cut

3.2%

C

06031270

Other Carnations, fresh cut

6.4%

I

06031300

Orchids, fresh cut

6.4%

I

06031400

Chrysanthemums, fresh cut

6.4%

I

06031500

Fresh cut Lilies (Lillium spp.)

6.4%

I

06031901

Fresh cut, Anthuriums, Alstroemeria, Gypsophilia, Lilies, Snapdragons
and flowers, nesoi
Cut flowers and flower buds, suitable for bouquets or ornamental
purposes, dried, dyed, bleached, impregnated or otherwise preparedFresh or chilled yams (Dioscorea spp.), whether or not sliced or in theform of pellets
Dried yams (Dioscorea spp.), whether or not sliced but not in pellets

6.4%

I

4%

C

6.4%

J

8.3%

J

9%

J

12.8%

K

1.6%

A

6.3%

J

5.4%

F

28%

K

08107000

Watermelons, fresh, if entered during the period from December 1, in any
year, to the following March 31, inclusive
Cantaloupes, fresh, if entered during the period from August 1 throughSeptember 15, inclusive
Ogen and Galia melons, fresh, if entered during the period from December
1, in any year, to the following May 31, inclusive
Ogen and Galia melons, fresh, if entered during the period from June 1
through November 30, inclusive
Other melons nesoi, fresh, if entered during the period from December 1,
in any year, to the following May 31, inclusive
Other melons nesoi, fresh, if entered during the period from June 1
through November 30, inclusive
Persimmons, fresh

2.2%

A

09021010

Green tea in packages not over 3 kg, flavored

6.4%

J

09022010

Green tea in packages over 3 kg, flavored

6.4%

J

15159060

2.3%

A

3.2%

C

17041000

Jojoba oil and its fractions, whether or not refined, not chemicallymodified
Fixed vegetable fats and oils and their fractions nesoi, whether or notrefined, not chemically modified
Chewing gum, not containing cocoa, whether or not sugar-coated4%E17049010

Candied nuts, not containing cocoa

4.5%

E

06029040

06039000
07143010
07143060
0807113008071910
08071950
08071960
08071970
08071980

15159080- 120 -

Tariff LineJanuary 1, 201917049035
17049052
18062022
18062060
18062067
18062079
18063100
18063201
18063255

Description
Sugar confections or sweetmeats ready for consumption, not containing
cocoa, other than candied nuts or cough drops
Sugar confectionery nesoi, not containing cocoa, subject to gen. note 15 of
the HTSUS
Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, subj. togen. note 15 of the HTSUS
Confectioners' coatings & other products, not less than 6.8% non-fat solidsof the cocoa bean nib and not less than 15% vegetable fats
Chocolate/oth preps with cocoa, ov 2kg but n/o 4.5 kg, o/65% by wt ofsugar, subject to gen. note 15 of the HTSUS
Chocolate/oth preps with cocoa, ov 2kg but n/o 4.5 kg, n/o 65% by wt ofsugar, not in blocks 4.5 kg or more, subj to GN 15
Chocolate and other cocoa preparations, in blocks, slabs or bars, filled, notin bulk
Chocolate, not filled, in blocks/slabs/bars 2kg or less, subj. to GN15

Base
Rate

Staging
Category

5.6%

K

12.2%

K

5%

C

2%

D

10%

K

10%

J

5.6%

J

5%

C

7%

K

18069001

Cocoa preps, not filled, in blocks, slabs or bars weighing 2 kg or less,subject to gen. note 15 of the HTSUS
Cocoa preps, not in blocks/slabs/bars, subj. to gen. note 15 of the HTSUS

3.5%

D

21031000

Soy sauce

3%D21039040

Nonalcoholic preparations of yeast extract (other than sauces)

3.2%

D

21039072

Mixed condiments and mixed seasonings (described in add US note 3 toCh. 21), subject to gen. note 15 of the HTSUS
Ice cream, whether or not w/cocoa, subject to gen. note 15 of the HTSUS

7.5%

J

20%

K

Edible ice (dairy prod. described in add US note 1 to Ch. 4), subject to gen
note 15 of the HTSUSSalts of oxometallic or peroxometallic acids nesoi

20%

K

3.7%

B

Aromatic or modified aromatic heterocyclic compounds cont. an unfusedthiazole ring, described in add. U.S. note 3 to section VI
Other compounds (excluding aromatic or modified aromatic) containing
an unfused thiazole ring (whether or not hydrogenated) in the structure
Aromatic or modified aromatic herbicides of other heterocyclic
compounds, nesoi
Lubricating preparations containing 50% but less than 70% by weight ofpetroleum oils or of oils obtained from bituminous minerals
Lubricating preparations containing less than 50% by weight of petroleum
oils or of oils from bituminous minerals
Preparations for the treatment of textile materials, nesoi

6.5%

G

6.5%

G

6.5%

G

0.2%

A

5.8%

F

6%

F

6.5%

G

34039900

Preparations nesoi, for the treatment of leather, furskins or other materials
nesoi
Lubricating preparations (incl. lubricant-based preparations), nesoi

6.5%

G

37012000

Instant print film in the flat, sensitized, unexposed, whether or not in packs

3.7%

B

38099100

Finishing agents, dye carriers and like products, nesoi, used in the textile
or like industries

6%

F

21050005
21050025
28419050
29341010
29341090
29349915
34031910
34031950
34039110
34039150- 121 -

Tariff LineJanuary 1, 2019

Base
Rate

Staging
Category

5%

B

6.5%

G

5.3%

F

2.5%

A

4%

B

3.4%

B

2.5%

A

4%

B

6.5%

G

6.5%

G

3.3%

B

3.2%

B

5.5%

F

6.2%

G

3.7%

B

3.2%

B

4.3%

B

6.2%

G

8.6%

G

5.7%

F

73182100

Fittings for furniture, coachwork or the like, other than handles and knobs,of plastics
Tubes, pipes and hoses of vulcanized rubber other than hard rubber, notreinforced or combined w/other materials, without fittings
New pneumatic tires of a kind used on construction, mining or industrial
handling vehicles and machines having a radial tread
New pneumatic tires of a kind used on construction, mining or industrial
handling vehicles and machines, otherGaskets, washers and other seals, of noncellular vulcanized rubber otherthan hard rubber, not for use in automotive goods in C87
Ceramic wares for laboratory, chemical or other technical uses (o/than ofporcelain or china), nesoi
Glass mirrors (o/than rearview mirrors), unframed, over 929 cm2 inreflecting area
Glass mirrors (o/than rearview mirrors), framed, over 929 cm2 inreflecting area
Iron or nonalloy steel, flanges for tubes/pipes, forged, not machined, nottooled and not otherwise processed after forging
Alloy steel (o/than stainless), not cast, flanges for tubes/pipes, forged, notmachined/tooled and not otherwise processed after forging
Iron or steel (o/than stainless), not cast, flanges for tubes/pipes, not forgedor forged and machined, tooled & processed after forging
Iron or steel (o/than stainless), not cast, threaded elbow and bends fortubes/pipes
Iron or nonalloy steel, fittings for tubes/pipes, nesoi, forged, not machined,
not tooled and not otherwise processed after forging
Alloy steel (o/than stainless), fittings for tubes/pipes, nesoi, forged, notmachined/tooled and not otherwise processed after forging
Iron/steel (o/than stainless), n/cast, fittings for tubes/pipes, nesoi, notforged or forged and machined, tooled & processed after forging
Iron or steel, self-tapping screws, w/shanks or threads less than 6 mm indiameterIron or steel, self-tapping screws, w/shanks or threads 6 mm or more indiameterIron or steel, threaded articles similar to screws, bolts, nuts, coach screws& screw hooks, nesoi
Iron or steel, spring washers and other lock washers

5.8%

F

73182400

Iron or steel, cotters and cotter pins

3.8%

B

73182900

Iron or steel, nonthreaded articles similar to rivets, cotters, cotter pins,
washers and spring washers
Iron or steel, leaf springs & leaves therefore, not suitable for motor vehicle
suspension

2.8%

A

3.2%

B

38249992
39263010
39263050
40091100
40118020
40118080
40169350
69091950
70099150
70099250
730791107307913073079150
73079290
73079910
73079930
73079950
73181410
73181450
73181900

73201090

Description
Chemical products and preparations and residual products of the chemicalor allied industries, nesoi
Handles and knobs for furniture, coachwork or the like, of plastics- 122 -

Tariff LineJanuary 1, 2019

Description

Base
Rate

Staging
Category

73209050

Iron or steel, springs (o/than leaf springs, helical springs or hairsprings)

2.9%

A

73269086

Iron or steel, articles, nesoi

2.9%

A

74101100

Refined copper, foil, w/thickness of 0.15 mm or less, not backed

1%

A

74101200

Copper alloys, foil, w/thickness of 0.15 mm or less, not backed

1%

A

74102130

Refined copper, clad laminates, w/thickness of 0.15 mm or less, backed

3%

A

74102160

Refined copper, foil, w/thickness of 0.15 mm or less, backed

1.5%

A

74102200

Copper alloys, foil, w/thickness of 0.15 mm or less, backed

1.5%

A

76161070

5.5%

F82054000

Aluminum, screws, bolts, nuts, screw hooks, washers and similar articles
w/shanks, threads, or holes o/6 mm in diameterScrewdrivers and base metal parts thereof

6.2%

G

82055910

Pipe tools and base metal parts thereof

7.2%

G

82071960

Interchangeable tools for rock drilling or earth boring tools, w/working
part nesoi, and base metal parts thereofInterchangeable dies for drawing or extruding metal, and base metal parts
thereofInterchangeable tools for pressing, stamping or punching, suitable forcutting metal, and base metal parts thereofInterchangeable tools for pressing, stamping or punching, not suitable forcutting metal, and base metal parts thereofInterchangeable tools for tapping or threading, w/cutting pts ov 0.2% by
wt of Cr, Mo, W, or ov 0.1% V, & base metal pts thereofInterchangeable tools for tapping or threading, nesoi, and base metal parts
thereofInterchangeable tools for drilling (o/than rock drilling) w/cutting part ov
0.2% Cr, Mo or W, or ov 0.1% V & base metal parts thereofInterchangeable tools for boring or broaching, and base metal parts thereof

2.9%

A

3.9%

B

5.7%

F

2.9%

A

5.7%

F

4.8%

B

5%

B

4.8%

B

Interchangeable tools for milling, w/cutting part ov 0.2% by wt of Cr, Mo
or W, or ov 0.1% by wt of V & base metal parts thereofInterchangeable tools for milling, nesoi, and base metal parts thereof

5%

B

2.9%

A

3.7%

B

82090000Interchangeable tools (o/than for handtools) nesoi, not suitable for cutting
metal, nesoi and base metal parts thereof
Cermet plates, sticks, tips and the like for tools, unmounted

4.6%

B

83014030

Base metal luggage locks

3.1%

B

83014060

Base metal locks (o/than padlocks, locks for motor vehicles or furniture,luggage locks)
Base metal parts of padlocks, other locks, and clasps and frames withclasps incorporating locks
Base metal keys for padlocks, other locks, and clasps and frames withclasps incorporating locks
Steam turbines other than for marine propulsion, of an output exceeding
40 MW

5.7%

F

2.8%

A

4.5%

B

6.7%

G

82072000
82073030
82073060
82074030
82074060
82075020
82076000
82077030
82077060
82079075

83016000
83017000
84068110- 123 -

Tariff LineJanuary 1, 2019

Base
Rate

Staging
Category

5%

B

84069040

Parts of steam turbines, rotors, not further worked than cleaned or
machined for removal of fins, etc., or certain other working
Parts of steam turbines, blades, rotating or stationary

5%

B

84069045

Parts of steam turbines, other5%

B84119990

Parts of gas turbines nesoi, other than those of subheading 8411.99.10

2.4%

A

84141000

Vacuum pumps

2.5%

A

84159080(partial)
84195010

Parts for air conditioning machines, nesoi, excluding parts of automotive
air conditioners
Brazed aluminum plate-fin heat exchangers

1.4%

A

4.2%

B

84239090

Other parts of weighing machinery, including weights

2.8%

A

84248990

1.8%

A84249010

Other mechanical appliances for projecting, dispersing or spraying liquids
or powders, nesoi
Parts of simple piston pump sprays and powder bellows

2.9%

A

84561110

Machine tools operated by laser, for working metal

3.5%

B

84569031

3.5%

B84571000

Machine tools operated by electro-chemical or ionic-beam processes, forworking metal
Machining centers for working metal

4.2%

B

84573000

Multistation transfer machines for working metal

3.3%

B

84581100

4.4%

B

4.2%

B

4.4%

B

84593100

Horizontal lathes (including turning centers) for removing metal,
numerically controlled
Vertical turret lathes (including turning centers) for removing metal,
numerically controlled
Lathes (including turning centers), other than horizontal or vertical turret
lathes, for removing metal, numerically controlled
Boring-milling machines, numerically controlled, nesoi

4.2%

B

84596100Milling machines, other than knee type, numerically controlled, nesoi

4.2%

B

84602901

Other grinding machines, other than numerically controlled

4.4%

B

84609040

Other machine tools for deburring, polishing or otherwise finishing metal
or cermets, nesoi, numerically controlled
Gear cutting machines for working by removing metal or cermets

4.4%

B

5.8%

F

Sawing or cutting-off machines for working by removing metal orcermets, other than numerically controlled
Forging or die-stamping machines (including presses) and hammers

4.4%

B

4.4%

B

Bending, folding, straightening or flattening machines (including presses)
numerically controlled for working metal or metal carbides
Bending, folding, straightening or flattening machines (including presses)
not numerically controlled for working metal or metal carbides
Punch/notch machines (incl. presses), incl. combined punch & shearing
machines, numerically controlled for working metal or metal carbides
Machine tools (including nonhydraulic presses) for working metal or
metal carbides, nesoi, not numerically controlled

4.4%

B

4.4%

B

4.4%

B

4.4%

B

84069030

8458911084589150

84614010
84615080
84621000
84622100
84622900
84624100
84629980

Description- 124 -

Tariff LineJanuary 1, 2019

Base
Rate

Staging
Category

Machines for working wire of metal or cermets, without removing
material
Machine tools for working metal or cermets, without removing material,
nesoi
Planing, milling or molding (by cutting) machines for working wood,cork, bone, hard rubber, hard plastics or similar hard materials
Grinding, sanding or polishing machines for working wood, cork, bone,
hard rubber, hard plastics or similar hard materials
Tool holders and self-opening dieheads for use solely or principally withmachines of headings 8456 to 8465, nesoi
Work holders for machine tools other than those used in cutting gears,
nesoi
Parts and accessories nesoi, for machines of heading 8465

4.4%

B

4.4%

B

3%

A

3%

A

3.9%

B

3.7%

B

4.7%

B

4.7%

B

84669398

Certain specified parts and accessories for machines of headings 8456 to
8461, nesoi
Other parts and accessories for machines of headings 8456 to 8461, nesoi

4.7%

B

84669485

Other parts and accessories for machines of heading 8462 or 8463, nesoi

4.7%

B

84771090

Injection-molding machines of a type used for working or manufacturing
products from rubber or plastics, nesoi
Extruders for working rubber or plastics or for the manufacture of
products from these materials, nesoi
Blow-molding machines for working rubber or plastics or for the
manufacture of products from these materials
Machinery for molding or otherwise forming rubber or plastics other thanfor molding or retreading pneumatic tires, nesoi
Machinery for working rubber or plastics or for the manufacture of
products from these materials, nesoi
Parts of machinery for working rubber or plastics or for the manufactureof products from these materials, nesoi
Molds for metal or metal carbides, injection or compression types

3.1%

B

3.1%

B

3.1%

B

3.1%

B

3.1%

B

3.1%

B

3.1%

B

Molds for rubber or plastics, injection or compression types, other than forshoe machinery or for manufacture of semiconductor devices
Molds for rubber or plastics, other than injection or compression types,
other than for shoe machinery
Taps, cocks, valves & similar appliances for pipes, boiler shells, tanks,
vats or the like, hand operated, of iron or steel, nesoi
AC motors nesoi, multi-phase, of an output exceeding 37.5 W but notexceeding 74.6 W
AC motors, nesoi, multi-phase, of an output exceeding 74.6 W but notexceeding 735 W
AC motors, nesoi, multi-phase, of an output exceeding 735 W but under
746 W
AC motors nesoi, multi-phase of an output of 746 W but not exceeding
750 W

3.1%

B

3.1%

B

5.6%

F

2.5%

A

2.5%

A

3.3%

B

2.5%

A

84633000
84639000
84659200
84659300
84661001
84662080
84669250
84669353

84772000
84773000
84775901
84778000
84779085
84804100
84807180
84807990
84818030
85015120
85015140
85015150
85015160

Description- 125 -

Tariff LineJanuary 1, 2019
85016200
85016400
85021100
85021200
85022000
85023900
85043300
85043400
85051100
85068000
85078081
85153100
85159020
85287216
85287224
8528722885287232
85287236
85287240
85287244
85287248
85287252
8528725685287264

Base
Rate

Staging
Category

AC generators (alternators) of an output exceeding 75 kVA but notexceeding 375 kVA
AC generators (alternators) of an output exceeding 750 kVA

2.5%

A

2.4%

A

Electric generating sets with compression-ignition internal-combustion
piston engines, of an output not exceeding 75 kVA
Electric generating sets with compression-ignition internal-combustion
piston engines, of an output exceeding 75 kVA but not over 375 kVA
Electric generating sets with spark-ignition internal-combustion piston
engines
Electric generating sets, nesoi

2.5%

A

2.5%

A

2%

A

2.5%

A

Electrical transformers other than liquid dielectric, having a power
handling capacity exceeding 16 kVA but not exceeding 500 kVA
Electrical transformers other than liquid dielectric, having a power
handling capacity exceeding 500 kVA
Permanent magnets and articles intended to become permanent magnets
after magnetization, of metal
Primary cells and primary batteries, nesoi

1.6%

A

1.6%

A

2.1%

A

2.7%

A

Other storage batteries nesoi, other than of a kind used as the primarysource of power for electric vehicles
Electric machines and apparatus for arc (including plasma arc) welding of
metals, fully or partly automaticParts of electric welding machines and apparatus

3.4%

B

1.6%

A

1.6%

A

Non-high def. color television reception app., nonprojection, w/CRT,
display diag. ov 34.29 cm but n/ov 35.56 cm, incorp. VCR or player
Non-high def. color television reception app., nonprojection, w/CRT,
display diag. ov 34.29 cm but n/ov 35.56 cm, n/incorp. VCR or player
Non-high definition color television reception app., nonprojection,
w/CRT, video display diag. ov 35.56 cm, incorporating a VCR or player
Non-high definition color television reception apparatus, nonprojection,
w/CRT, video display diag. ov 35.56 cm, not incorp. a VCR or player
Non-high definition color television reception apparatus, projection type,with a cathode-ray tube, incorporating a VCR or player
Non-high definition color television reception apparatus, projection type,with a cathode-ray tube, not incorporating a VCR or player
High definition color television reception apparatus, nonprojection, withcathode-ray tube, incorporating a VCR or player
High definition color television reception apparatus, nonprojection, withcathode-ray tube, not incorporating a VCR or player
High definition color television reception apparatus, projection type, withcathode-ray tube, incorporating a VCR or player
High definition color television reception apparatus, projection type, withcathode-ray tube, not incorporating a VCR or player
Color television reception apparatus w/flat panel screen, video display
diagonal over 34.29 cm, incorporating a VCR or player

3.9%

B

5%

B

3.9%

B

5%

B

3.9%

B

5%

B

3.9%

B

5%

B

3.9%

B

5%

B

3.9%

B

Description- 126 -

Tariff LineJanuary 1, 2019

Base
Rate

Staging
Category

5%

B

3.9%

B

5%

B

2%

A

Printed circuit assemblies, suitable for use solely or principally with theapparatus of heading 8535, 8536 or 8537, nesoi
Molded parts nesoi, suitable for use solely or principally with theapparatus of heading 8535, 8536 or 8537
Other parts nesoi, suitable for use solely or principally with the apparatusof heading 8535, 8536 or 8537
Electrical filament Christmas-tree lamps, designed for a voltage notexceeding 100 V
Electrical filament lamps, voltage not exceeding 100 V, having glass
envelopes n/o 6.35 mm in diameter, suitable in surgical instruments
Electrical filament lamps, designed for a voltage exceeding 100 V, of apower exceeding 200 W
Insulated electric conductors nesoi, for a voltage exceeding 1,000 V, fittedwith connectors
Insulated electric conductors nesoi, of copper, for a voltage exceeding
1,000 V, not fitted with connectors
Insulated electric conductors nesoi, not of copper, for a voltage exceeding
1,000 V, not fitted with connectors
Electrical insulators of ceramics

3.5%

B

3.5%

B

3.5%

B

5.8%

F

5.2%

F

2.6%

A

3.7%

B

3.5%

B

3.2%

B

3%

A

2.6%

A

86079950

Parts of railway/tramway locomotives/rolling stock, parts of truck
assemblies for self-propelled vehicles or for non-self propelled nesoi
Parts, nesoi, of railway or tramway rolling stock, nesoi

3.1%

B

87120015

Bicycles, not motorized, w/both wheels not over 63.5 cm in diameter

11%

G87120025

5.5%

F

11%

G

5.5%

F

11%

G

87120050

Bicycles, not motorized, w/both wheels o/63.5 cm in diam., weighing
under 16.3 kg & not design. for tires w/x-sect. diam. o/4.13cm
Bicycles, not motorized, w/both wheels o/63.5 cm in diam., weighing 16.3
kg or more, and/or for use w/tires w/x-sect. diam. o/4.13 cm
Bicycles, n/motor., w/front wheel diam. o/55 cm but n/o 63.5 cm & rear
wheel diam. o/63.5 cm in diam., & wt <16.3 kg w/o acces., value $200+
Bicycles, n/motor., w/front wheel w/diameter different than rear wheel
diam., nesoi
Cycles (o/than bicycles) (including delivery tricycles), not motorized

3.7%

B

87149120

Pts. & access. for bicycles & o/cycles, frames, valued over $600 each

3.9%

B

87149130

Pts. & access. for bicycles & o/cycles, frames, valued at $600 or less each

3.9%

B

87149150

Pts. & access. for bicycles, sets of steel tubing cut to exact length for theassembly (w/other pts) into the frame & fork of one bicycle

6%F85287272
85287280
85287297
85352900
85389030
85389060
85389081
85392910
85392920
85392940
85446020
85446040
85446060
85462000
86071990

87120035
87120044
87120048

Description
Color television reception apparatus w/flat panel screen, video display
diagonal over 34.29 cm, not incorporating a VCR or player
Color television reception apparatus nesoi, video display diagonal over
34.29 cm, incorporating a VCR or player
Color television reception apparatus nesoi, video display diagonal over
34.29 cm, not incorporating a VCR or player, nesoi
Automatic circuit breakers, for a voltage of 72.5 kV or more

- 127 -

Tariff LineJanuary 1, 2019

Description

Base
Rate

Staging
Category

87149210

Pts. & access. for bicycles & o/cycles, wheel rims

5%

B87149250

Pts. & access. for bicycles & o/cycles, wheel spokes

10%G

87149328

3%

A

87149335

Pts. & access. for bicycles & o/cycles, variable speed hubs, w/internal gearchanging mechanisms, nesoi
Pts. & access. for bicycles & o/cycles, non-variable speed hubs, nesoi

10%G

87149490

Pts. & access. for bicycles & o/cycles, brakes and parts thereof, nesoi

10%G

87149500

Pts. & access. for bicycles & o/cycles, saddles

8%G

87149610

Pts. & access. for bicycles & o/cycles, pedals and parts thereof

8%G87149690

Pts. & access. for bicycles & o/cycles, crank-gear nesoi and parts thereof

10%G87149980

Pts. & access. nesoi, for bicycles and other cycles of heading 8712

10%G

90021190

Objective lenses and parts & access. thereof, for cameras, projectors, or
photographic enlargers or reducers, except projection, nesoi
Sunglasses, corrective, protective or other

2.3%

A

2%

A

Spectacles, goggles and the like, corrective, protective or other, other thansunglasses
Telescopic sights for rifles not designed for use with infrared light

2.5%

A

14.9%

H

5.3%

F

90321000

Instruments for measuring length, for use in the hand, nesoi (for example,
measuring rods and tapes)
Automatic thermostats

1.7%

A

92011000

Upright pianos

4.7%

B

92012000Grand pianos

4.7%

B

92051000

Wind musical instruments, o/than w/elect. sound or ampl., brass-wind
instruments
Keyboard musical instruments, o/than w/elect. sound or ampl.,
harmoniums and similar keyboard instruments with free metal reeds
Accordions (o/than piano accordions) and similar instruments, o/thanw/elect. sound or ampl.
Wind musical instruments, o/than w/elect. sound or ampl., woodwind
instruments (o/than bagpipes)
Keyboard musical instruments (o/than accordions), the sound of which is
produced, or must be amplified, electricallyMusical instruments (o/than keyboard except accordions) nesoi, the soundof which is produced, or must be amplified, electricallyParts & access. nesoi, for the musical instruments w/elect. sound or ampl.
of heading 9207 nesoi
Golf clubs, complete

2.9%

A

2.7%

A

2.6%

A

4.9%

B

5.4%

F

5%

B

2.7%

A

4.4%

B

4.9%

B

95065140

Golf equipment (o/than golf footwear) nesoi and parts & accessories
thereofLawn-tennis rackets, not strung

3.9%

B

95065160

Parts and accessories for lawn-tennis rackets

3.1%

B

95072080

Fish hooks, not snelled

4.8%

B

90041000
90049000
90131010
90178000

92059014
92059018
92059040
92071000
92079000
92099480
95063100
95063900- 128 -

Tariff LineJanuary 1, 2019

Description

Base
Rate

Staging
Category

95073060

Fishing reels, valued over $8.45 each

3.9%

B

95079020

Fishing line, put up and packaged for retail sale

3.7%

B

95079040

Fishing casts or leaders

5.6%

F

95079070

Artificial baits and flies

9%G

96082000

Pens and markers, w/felt tip or other porous-tip

4%B

96084040

Pencils, propelling or sliding, w/mechanical action for extending, or for
extending and retracting, the lead
Ribbons, inked or otherwise prepared (whether or not on spools) nesoi, fortypewriters and similar uses

6.6%

G

7.9%

G

96121090

Rules of Origin and Origin Procedures of the United States
1.
For the purposes of these Rules of Origin and Origin Procedures, set forth in paragraphs 2
through 19:(a)“Harmonized System” means the Harmonized Commodity Description and Coding
System, including its General Rules of Interpretation, Section Notes, Chapter Notes,
and Subheading Notes as adopted and implemented by the United States in its law;(b)

“preferential tariff treatment” means the rate of duty applicable to an originating
good, pursuant to the Tariff Schedule of the United States; and(c)“value of the good” means the value determined in accordance with Articles 1through 8, Article 15, and the corresponding interpretative notes of the Agreement
on Implementation of Article VII of the General Agreement on Tariffs and Trade
1994, set out in Annex 1A of the WTO Agreement, adjusted, if necessary, to
exclude any costs, charges, or expenses incurred for transportation, insurance, andrelated services incidental to the international shipment of the merchandise fromthe country of exportation to the place of importation.

2.
For a good listed in the Tariff Schedule of the United States, the United States shall providethat a good is originating from Japan, except as otherwise provided in these Rules of Origin andOrigin Procedures, if it is:(a)wholly obtained or produced entirely in one or both of the Parties, as defined inparagraph 3;(b)produced entirely in one or both of the Parties, exclusively from originating
materials; or- 129 -

(c)produced entirely in one or both of the Parties, using non-originating materials
provided such materials satisfy the applicable change in tariff classification
requirement under the Product-Specific Rules of Origin set forth in paragraphs 17
through 19 and the table below,

and the good satisfies all other applicable requirements of these Rules of Origin and Origin
Procedures.
3.
The United States shall provide that for the purposes of paragraph 2, a good is wholly
obtained or produced entirely in one or both of the Parties if it is:

4.

(a)

a plant or plant good, grown, cultivated, harvested, picked, or gathered there;(b)

a live animal born and raised there;(c)a good obtained from a live animal there;(d)an animal obtained by hunting, trapping, fishing, gathering, or capturing there;(e)a mineral or other naturally occurring substance, not included in subparagraphs (a)through (d), extracted or taken from there; and(f)a good produced there, exclusively from goods referred to in subparagraphs (a)through (e), or from their derivatives.

(a)

Except as provided in subparagraph (c), for a good listed in the Tariff Schedule of
the United States, the United States shall provide that a good that contains nonoriginating materials that do not satisfy the applicable change in tariff classification
requirement specified in the Product-Specific Rules of Origin set forth inparagraphs 17 through 19 and the table below is nonetheless an originating good ofJapan if the value of all such materials does not exceed 10 percent of the value ofthe good and the good meets all the other applicable requirements of these Rules ofOrigin and Origin Procedures.

(b)

Subparagraph (a) applies only when using a non-originating material in the
production of another good.

(c)Subparagraph (a) does not apply to non-originating materials of headings 04.01
through 04.06, or non-originating dairy preparations containing over 10 percent by
dry weight of milk solids of subheading 1901.90, used in the production of goodsof heading 21.05.

5.
For a good listed in the Tariff Schedule of the United States, the United States shall providethat a fungible good or material is originating if:- 130 -

(a)when originating and non-originating fungible materials are used in the productionof a good, the determination of whether the materials are originating is made on thebasis of an inventory management method recognized in the Generally Accepted
Accounting Principles of, or otherwise accepted by, the Party in which the
production is performed; or(b)when originating and non-originating fungible goods are commingled and exported
in the same form, the determination of whether the goods are originating is madeon the basis of an inventory management method recognized in the Generally
Accepted Accounting Principles of, or otherwise accepted by, the Party from which
the production is exported.

6.
The inventory management method selected under paragraph 5 must be used throughout
the fiscal year of the producer or the person that selected the inventory management method.
7.
For a good listed in the Tariff Schedule of the United States, the United States shall providethat the following materials shall be disregarded in determining whether a good is wholly obtained,or satisfies a process or change in tariff classification requirement as set out in the Product-Specific
Rules of Origin set forth in paragraphs 17 through 19 and the table below:(a)packaging materials and containers in which a good is packaged for retail sale thatare classified with the good;(b)packing materials and containers for shipment;(c)accessories, spare parts, tools, or instructional or other information materials thatare customary for the good and that are classified and delivered with, but not
invoiced separately from, the good; and(d)an indirect material used in the production, testing, or inspection of a good but notphysically incorporated into the good, or an indirect material used in themaintenance of buildings or the operation of equipment associated with the
production of a good.

8.
The United States shall provide that for a set classified in the Tariff Schedule of the UnitedStates as a result of the application of rule 3 of the General Rules for the Interpretation of theHarmonized System, the set is originating only if each good in the set is originating and both theset and the goods meet the other applicable requirements of these Rules of Origin and Origin
Procedures.
9.
Notwithstanding paragraph 8, for a set classified as a result of the application of rule 3 of
the General Rules for the Interpretation of the Harmonized System, the set is originating if thevalue of all the non-originating goods in the set does not exceed 10 percent of the value of the set.

- 131 -

10.

The United States shall provide that a good is not an originating good if the good:(a)undergoes subsequent production or any other operation outside the territories of
the Parties other than unloading; reloading; separation from a bulk shipment;
storing; labeling or marking required by the United States; or any other operationnecessary to preserve it in good condition or to transport the good to the territoryof the United States; or(b)does not remain under customs control in the territory of a non-Party.

11.
The United States shall provide that an importer may make a claim for preferential tariff
treatment for a good listed in the Tariff Schedule of the United States based on the importer’sknowledge or on information in the importer’s possession that the good is originating.
12.
The United States shall provide that, for the purposes of claiming preferential tariff
treatment, the importer shall make a statement forming part of the import documentation that thegood qualifies as an originating good.
13.
The United States may require that an importer be prepared to submit, upon request, a
statement setting forth the reasons that the good qualifies as an originating good, including
pertinent manufacturing information. The statement need not be in a prescribed format and may
be submitted electronically, where feasible.
14.
The United States may request any information or documentation necessary to demonstratethat a good is originating and qualified for preferential tariff treatment. The importer may arrange
for the exporter or producer to provide such information or documentation directly to the UnitedStates.
15.

The United States may deny a claim for preferential tariff treatment if:(a)

it determines that the good does not qualify for preferential tariff treatment;(b)pursuant to paragraph 14, it has not received sufficient information to determinethat the good qualifies for preferential tariff treatment; or(c)the importer fails to comply with the requirements of these Rules of Origin andOrigin Procedures.

16.
The United States shall establish or maintain one or more inquiry points to address inquiries
from interested persons concerning any matter with respect to the implementation or applicationof preferential tariff treatment under this Agreement, and shall make information concerning theprocedures for making such inquiries publicly available online.

- 132 -

Product-Specific Rules of Origin
17.
For the purposes of interpreting the Product-Specific Rules of Origin set forth in paragraphs
18 and 19 and the table below:(a)“chapter” means a chapter of the Harmonized System;(b)“heading” means the first four digits in the tariff classification number under the
Harmonized System; and(c)“subheading” means the first six digits in the tariff classification number under the
Harmonized System.

18.
For the purposes of interpreting the Product-Specific Rules set forth in this paragraph,paragraph 19, and the table below:(a)the specific rule that applies to the good is set out in Column 2 and adjacent to thenational tariff line of the good at the 8-digit level;(b)

the requirement of a change in tariff classification applies only to non-originating
materials;(c)where a specific rule of origin is defined using the criterion of a change in tariffclassification, and it is written to exclude tariff provisions at the level of a chapter,heading, or subheading of the Harmonized System, it shall be construed to meanthat the rule of origin requires that materials classified in those excluded provisions
be originating for the good to qualify as originating. Such materials shall beconsidered originating if they are wholly obtained or produced entirely in the
United States or Japan, or if they have been substantially transformed in the UnitedStates or Japan from any materials from or produced outside the Parties, as provided
in U.S. law;(d)when a heading or subheading is subject to alternative specific rules of origin, therule will be considered to be met if a good satisfies one of the alternatives; and(e)when General Rule of Interpretation (GRI) 2(a) of the HTSUS is referred to as an
exception to a change in tariff classification, this means that such change will not
be acceptable for purposes of meeting the change in tariff classification requirement
if the change results from the assembly of parts into an incomplete or unfinishedgood which is classifiable in the same manner as a complete or finished good
pursuant to GRI 2(a) of the HTSUS.

- 133 -

19.

For the purposes of Column 2 in the table below, the following definitions shall apply:(a)“CC” means that all non-originating materials used in the production of the good
have undergone a change in tariff classification at the 2-digit level;(b)“CTH” means that all non-originating materials used in the production of the good
have undergone a change in tariff classification at the 4-digit level;(c)“CTSH” means that all non-originating materials used in the production of the good
have undergone a change in tariff classification at the 6-digit level; and(d)“Simple assembly” means the fitting together of five or fewer parts all of which are
non-originating (excluding fasteners such as screws, bolts, etc.) by bolting, gluing,
soldering, or sewing or by other means without more than minor processing.

Column 1(HS Classification)
06023000
06029030
06029040
06029060
06029090
06031230
0603127006031300
06031400
06031500
06031901
06039000
07143010
07143060
0807113008071910
08071950
08071960
08071970
08071980
08107000
09021010
09022010
15159060

Column 2(Product-Specific Rule of Origin)
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC

- 134 -

15159080
17041000
17049010
17049035
17049052
18062022
18062060
18062067
18062079
18063100
18063201
18063255
18069001
21031000
21039040
21039072
21050005

21050025

28419050
29341010
29341090
29349915
34031910
34031950
34039110
34039150
34039900
37012000
38099100
38249992
39263010

CC
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTSH
CTSH
CTSH
CTSH
CTH
CTSH
CTSH
CTH, except from headings 04.01 through 04.06 or dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids or dairy preparations ofsubheading 2106.90 containing more than 10 percent by dry
weight of milk solids
CTH, except from headings 04.01 through 04.06 or dairy
preparations of subheading 1901.90 containing more than 10
percent by dry weight of milk solids or dairy preparations ofsubheading 2106.90 containing more than 10 percent by dry
weight of milk solids
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTH, except from heading 37.02 or 37.03
CTH
CTSH provided that no more than 60 percent by weight of thegood classified in this subheading is attributable to one
substance or compound
CTH- 135 -

39263050
40091100
40118020
40118080
40169350
69091950
70099150
70099250
730791107307913073079150
73079290
73079910
73079930
73079950
73181410
73181450
73181900
73182100
73182400
73182900
73201090
73209050
73269086
74101100
74101200
7410213074102160
74102200
76161070

CTH
CTH
CTH
CTH
CTH
CC
CTH
CTH
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH, except from headings 72.08 through 72.29 or 73.01
through 73.26
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH, except from plate, sheet, or strip classified in heading
74.09 of a thickness less than 5mm
CTH, except from plate, sheet, or strip classified in heading
74.09 of a thickness less than 5mm
CTH, except from plate, sheet, or strip classified in heading
74.09 of a thickness less than 5mm
CTH, except from plate, sheet, or strip classified in heading
74.09 of a thickness less than 5mm
CTH, except from plate, sheet, or strip classified in heading
74.09 of a thickness less than 5mm
CTSH- 136 -

82054000
82055910
82071960
82072000
82073030
82073060
82074030
82074060
82075020
82076000
82077030
82077060
82079075
82090000
83014030
83014060
83016000
83017000
8406811084069030
84069040
84069045
84119990
84141000
84159080
84195010
84239090
84248990
84249010
8456111084569031
84571000
84573000
84581100
8458911084589150
84593100

CC
CC
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CC
CTSH
CTSH
CC
CC
CTSH, except from subheading 8406.82
CTH
CTH
CTH
CTH
CTSH
CTSH, except from headings 74.11, 76.08, 84.14, 85.01, or
85.35 through 85.37 when resulting from a simple assembly
CTSH
CTH
CTSH
CTH
CTH, except from machine-tools for dry-etching patterns on
semiconductor materials of subheading 8486.20
CTH, except from machine-tools for dry-etching patterns on
semiconductor materials of subheading 8486.20
CTH, except from machine-tools for dry-etching patterns on
semiconductor materials of subheading 8486.20
CTH
CTH
CTH
CTH
CTH

- 137 -

84596100
84602901
84609040
84614010
84615080
84621000
84622100
84622900
84624100
84629980
84633000
84639000
84659200
84659300
84661001
84662080
84669250
84669353
84669398
84669485
84771090
84772000
84773000
84775901
84778000
84779085
84804100
84807180
84807990
84818030
85015120
85015140
85015150
85015160

CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH, except from heading 85.01 when resulting from a simple
assembly
CTSH
CTSH
CTSH
CTSH
CTSH
CTH, except from heading 85.01 when resulting from a simple
assembly
CTH
CTH
CTH
CTH, or CTSH from heading 8481.90 except when resulting
from a simple assembly
CTH
CTH
CTH
CTH

- 138 -

85016200
85016400
85021100
85021200
85022000
85023900
85043300
85043400
85051100
85068000
85078081
85153100
85159020
85287216
85287224
8528722885287232
85287236
85287240
85287244
85287248
85287252
8528725685287264
85287272
85287280
85287297
85352900
85389030
85389060
85389081
85392910
85392920
85392940
85446020
85446040
85446060
85462000
86071990
86079950

CTH
CTH
CTH
CTH
CTH
CTH
CTSH, except from subheadings 8504.10 through 8504.50
CTSH, except from subheadings 8504.10 through 8504.50
CTSH
CTSH, except from subheadings 8506.50 through 8506.60
CTSH
CTSH, except from subheadings 8515.11 through 8515.80
CTH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTSH
CTH
CTH
CTH
CTSH
CTSH
CTSH
CTSH, except when resulting from a simple assembly
CTSH, except when resulting from a simple assembly
CTSH, except when resulting from a simple assembly
CTSH
CTSH
CTH, except to mounted brake linings and pads fromsubheading 6813.81- 139 -

87120015
87120025
87120035
87120044
87120048
87120050
87149120
8714913087149150
87149210
87149250
87149328
87149335
87149490
87149500
87149610
87149690
87149980
90021190
90041000
90049000
90131010
90178000
90321000

CTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except from heading 87.14 when that change is pursuant
to General Rule of Interpretation 2(a) of the HTSUSCTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTH, except to mounted brake linings or pads fromsubheading 6813.81
CTSH, except from subheading 9001.90 or from lens blanks ofheading 70.14
CTH, except from subheading 9001.40 or 9001.50
CTH, except from subheading 9001.40 or 9001.50
CTSH, except from optical telescopes of subheading 9005.80
CTSH
CTSH

- 140 -

92011000
92012000
92051000
92059014
92059018
92059040
92071000
92079000
92099480
95063100
95063900
95065140
95065160
95072080
95073060
95079020
95079040
95079070
96082000
96084040
96121090

CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTH
CTSH, except from subheading 9506.39
CTSH
CTSH
CTSH
CC
CC
CTSH, except from headings 50.04 through 50.06, 54.04,
54.06, or 56.03, or from subheadings 5402.11 through 5402.49
CTSH, except from headings 50.04 through 50.06, 54.04,
54.06, or 56.03, or from subheadings 5402.11 through 5402.49
CTSH, except from headings 50.04 through 50.06, 54.04,
54.06, or 56.03, or from subheadings 5402.11 through 5402.49
CTSH, except from subheading 9608.60
CTSH, except from subheading 9608.60
CTH- 141 -