This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability  
for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official 
Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links 
embedded in this document  
►B Agreement  
between the European Union and Japan for an Economic Partnership  
(OJ L 330, 27.12.2018, p. 3)  
Amended by:  
Official Journal  
No page  date  
►M1 Decision No 1/2021 of the Joint Committee under the Agreement 
between the European Union and Japan for an Economic Partnershi p 
of 25 January 2021  L 35  3 1  1.2.2021  
►M2 Decision No 2/2021 of the Joint Committee established under th e 
Agreement between the European Union and Japan for an Economic 
Partnership of 25 January 2021  L 35  4 2  1.2.2021  02018A1227(01) — EN — 01.02.2021 — 001.001 — 1
02018A1227(01) — EN — 01.02.2021 — 001.001 — 2  
Agreement  
between the European Union and Japan for an Economic 
Partnership  
TABLE OF CONTENTS  
PREAMBLE  
CHAPTER 1 GENERAL PROVISIONS (Articles 1.1 to 1.9)  
CHAPTER 2 TRADE IN GOODS  
SECTION A General provisions (Articles 2.1 to 2.5)  
SECTION B National treatment and market access for goods 
(Articles 2.6 to 2.22)  
SECTION C Facilitation of wine product export (Articles 
2.23 to 2.31)  
SECTION D Other provisions (Articles 2.32 to 2.35)  
CHAPTER 3 RULES OF ORIGIN AND ORIGIN PROCEDURES  
SECTION A Rules of origin (Articles 3.1 to 3.15)  
SECTION B Origin procedures (Articles 3.16 to 3.26)  
SECTION C Miscellaneous (Articles 3.27 to 3.29)  
CHAPTER 4 CUSTOMS MATTERS AND TRADE FACILI­ 
TATION (Articles 4.1 to 4.14)  
CHAPTER 5 TRADE REMEDIES  
SECTION A General provisions (Article 5.1)  
SECTION B Bilateral safeguard measures (Articles 5.2 to 5.8)  
SECTION C Global safeguard measures (Articles 5.9 and 5.10)  
SECTION D Anti-dumping and countervailing measures 
(Articles 5.11 to 5.14)  
CHAPTER 6 SANITARY AND PHYTOSANITARY MEASU-RES 
(Articles 6.1 to 6.16)  
CHAPTER 7 TECHNICAL BARRIERS TO TRADE 
(Articles 7.1 to 7.14)  
CHAPTER 8 TRADE IN SERVICES, INVESTMENT LIBERALI­ 
SATION AND ELECTRONIC COMMERCE  
SECTION A General provisions (Articles 8.1 to 8.5)  
SECTION B Investment liberalisation (Articles 8.6 to 8.13)  
SECTION C Cross-border trade in services (Articles 8.14 to 
8.19)  
SECTION D Entry and temporary stay of natural persons 
(Articles 8.20 to 8.28)  
SECTION E Regulatory framework  
SUB-SECTION 1 Domestic regulation (Articles 8.29 to 8.32)  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 3  
SUB-SECTION 2 Provisions of general application (Articles 
8.33 to 8.35)  
SUB-SECTION 3 Postal and courier services (Articles 8.36 
to 8.40)  
SUB-SECTION 4 Telecommunications services (Articles 8.41 
to 8.57)  
SUB-SECTION 5 Financial services (Articles 8.58 to 8.67)  
SUB-SECTION 6 International maritime transport services 
(Articles 8.68 and 8.69)  
SECTION F Electronic commerce (Articles 8.70 to 8.81)  
CHAPTER 9 CAPITAL MOVEMENTS, PAYMENTS AND 
TRANSFERS AND TEMPORARY SAFEGUARD 
MEASURES (Articles 9.1 to 9.4)  
CHAPTER 10 GOVERNMENT PROCUREMENT (Articles 10.1 
to 10.17)  
CHAPTER 11 COMPETITION POLICY (Articles 11.1 to 11.9)  
CHAPTER 12 SUBSIDIES (Articles 12.1 to 12.10)  
CHAPTER 13 STATE-OWNED ENTERPRISES, ENTERPRISES 
GRANTED SPECIAL RIGHTS OR PRIVILEGES 
AND DESIGNATED MONOPOLIES 
(Articles 13.1 to 13.8)  
CHAPTER 14 INTELLECTUAL PROPERTY  
SECTION A General provisions (Articles 14.1 to 14.7)  
SECTION B Standards concerning intellectual property  
SUB-SECTION 1 Copyright and related rights (Articles 14.8 
to 14.17)  
SUB-SECTION 2 Trademarks (Articles 14.18 to 14.21)  
SUB-SECTION 3 Geographical indications (Articles 14.22 to 
14.30)  
SUB-SECTION 4 Industrial designs (Article 14.31)  
SUB-SECTION 5 Unregistered appearance of products (Article 
14.32)  
SUB-SECTION 6 Patents (Articles 14.33 to 14.35)  
SUB-SECTION 7 Trade secrets and undisclosed test or other 
data (Articles 14.36 and 14.37)  
SUB-SECTION 8 New varieties of plants (Article 14.38)  
SUB-SECTION 9 Unfair competition (Article 14.39)  
SECTION C Enforcement  
SUB-SECTION 1 General provisions (Articles 14.40 and 14.41)  
SUB-SECTION 2 Enforcement – civil remedies (Articles 14.42 
to 14.49)  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 4  
SUB-SECTION 3 Enforcement of protection against misappro­ 
priation of trade secrets (Article 14.50)  
SUB-SECTION 4 Enforcement – border measures (Article 
14.51)  
SECTION D Cooperation and institutional arrangements 
(Articles 14.52 to 14.55)  
CHAPTER 15 CORPORATE GOVERNANCE (Articles 15.1 to 
15.7)  
CHAPTER 16 TRADE AND SUSTAINABLE DEVELOPMENT 
(Articles 16.1 to 16.19)  
CHAPTER 17 TRANSPARENCY (Articles 17.1 to 17.8)  
CHAPTER 18 GOOD REGULATORY PRACTICES AND REGU­ 
LATORY COOPERATION  
SECTION A Good regulatory practices and regulatory cooper­ 
ation  
SUB-SECTION 1 General provisions (Articles 18.1 to 18.3)  
SUB-SECTION 2 Good regulatory practices (Articles 18.4 to 
18.11)  
SUB-SECTION 3 Regulatory cooperation (Articles 18.12 
and 18.13)  
SUB-SECTION 4 Institutional provisions (Articles 18.14 
to 18.16)  
SECTION B Animal welfare (Article 18.17)  
SECTION C Final provisions (Articles 18.18 and 18.19)  
CHAPTER 19 COOPERATION IN THE FIELD OF AGRI­ 
CULTURE (Articles 19.1 to 19.8)  
CHAPTER 20 SMALL AND MEDIUM-SIZED ENTERPRISES 
(Articles 20.1 to 20.4)  
CHAPTER 21 DISPUTE SETTLEMENT  
SECTION A Objective, scope and definitions (Articles 21.1 
to 21.3)  
SECTION B Consultations and mediation (Articles 21.4 
to 21.6)  
SECTION C Panel procedure (Articles 21.7 to 21.24)  
SECTION D General provisions (Articles 21.25 to 21.30)  
CHAPTER 22 INSTITUTIONAL PROVISIONS (Articles 22.1 
to 22.6)  
CHAPTER 23 FINAL PROVISIONS (Articles 23.1 to 23.8)  
ANNEXES (only the existing Annexes are listed):  
ANNEX 2-A TARIFF ELIMINATION AND REDUCTION  
ANNEX 2-B LIST OF GOODS REFERRED TO IN 
ARTICLES 2.15 AND 2.17  
ANNEX 2-C MOTOR VEHICLES AND PARTS  
APPENDIX 2-C-1 UN REGULATIONS APPLIED BY BOTH 
PARTIES  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 5  
APPENDIX 2-C-2 UN REGULATIONS APPLIED BY ONE OF 
THE PARTIES AND NOT YET 
CONSIDERED BY THE OTHER PARTY  
ANNEX 2-D FACILITATION OF SHOCHU EXPORT  
ANNEX 2-E FACILITATION OF WINE PRODUCT EXPORT  
ANNEX 3-A INTRODUCTORY NOTES TO PRODUCT 
SPECIFIC RULES OF ORIGIN  
ANNEX 3-B PRODUCT SPECIFIC RULES OF ORIGIN  
APPENDIX 3-B-1 PROVISIONS RELATED TO CERTAIN 
VEHICLES AND PARTS OF VEHICLES  
ANNEX 3-C INFORMATION REFERRED TO IN ARTICLE 3.5  
ANNEX 3-D TEXT OF THE STATEMENT ON ORIGIN  
ANNEX 3-E ON THE PRINCIPALITY OF ANDORRA  
ANNEX 3-F ON THE REPUBLIC OF SAN MARINO  
ANNEX 6 FOOD ADDITIVES  
ANNEX 8-A REGULATORY COOPERATION ON FINANCIAL 
REGULATION  
ANNEX 8-B SCHEDULES FOR CHAPTER 8  
ANNEX I RESERVATIONS FOR EXISTING MEASURES  
ANNEX II RESERVATIONS FOR FUTURE MEASURES  
ANNEX III BUSINESS VISITORS FOR ESTABLISHMENT 
PURPOSES, INTRA-CORPORATE TRANS­ 
FEREES, INVESTORS AND SHORT-TERM 
BUSINESS VISITORS  
ANNEX IV CONTRACTUAL SERVICE SUPPLIERS AND 
INDEPENDENT PROFESSIONALS  
APPENDIX IV LIMITATIONS OF BUSINESS ACTIVITIES 
OF CONTRACTUAL SERVICE SUPPLIERS 
AND INDEPENDENT PROFESSIONALS IN 
JAPAN  
ANNEX 8-C UNDERSTANDING ON MOVEMENT OF 
NATURAL PERSONS FOR BUSINESS PURPOSES  
ANNEX 10 GOVERNMENT PROCUREMENT  
ANNEX 14-A LAWS AND REGULATIONS OF THE PARTIES 
RELATED TO GEOGRAPHICAL INDICATIONS  
ANNEX 14-B LIST OF GEOGRAPHICAL INDICATIONS  
ANNEX 23 JOINT DECLARATION  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 6  
PREAMBLE  
THE EUROPEAN UNION and JAPAN (hereinafter referred to as ‘the P arties’),  
CONSCIOUS of their longstanding and strong partnership based on  common 
principles and values, and of their important economic, trade a nd investment 
relationship;  
RECOGNISING the importance of strengthening their economic, tra de and 
investment relations, in accordance with the objective of susta inable development 
in the economic, social and environmental dimensions, and of pr omoting trade 
and investment between them, mindful of the needs of the busine ss communities 
of each Party, in particular small and medium-sized enterprises , and of high 
levels of environmental and labour protection through relevant internationally 
recognised standards and international agreements to which both  Parties are 
party;  
RECOGNISING that this Agreement contributes to enhancing consum er welfare 
through policies ensuring a high level of consumer protection a nd economic 
well-being;  
REALISING that a dynamic and rapidly changing global environmen t brought 
about by globalisation and closer integration among economies i n the world 
presents many new economic challenges and opportunities to the Parties;  
RECOGNISING that their economies are endowed with conditions to  
complement each other and that this complementarity should cont ribute to 
further promoting the development of trade and investment betwe en the Parties 
by making use of their respective economic strengths through bi lateral trade and 
investment activities;  
BELIEVING that creating a clearly established and secured trade  and investment 
framework through mutually advantageous rules to govern trade a nd investment 
between the Parties would enhance the competitiveness of their economies, make 
their markets more efficient and vibrant and ensure predictable  commercial envi­
ronment for further expansion of trade and investment between t hem;  
REAFFIRMING their commitment to the Charter of the United Natio ns and 
having regard to the principles articulated in the Universal De claration of 
Human Rights;  
RECOGNISING the importance of transparency in international tra de and 
investment to the benefit of all stakeholders;  
SEEKING to establish clear and mutually advantageous rules gove rning trade 
and investment between the Parties and to reduce or eliminate b arriers thereto;  
RESOLVED to contribute to the harmonious development and expans ion of 
international trade and investment by removing obstacles theret o through this 
Agreement and to avoid creating new barriers to trade or invest ment between 
the Parties that could reduce the benefits of this Agreement;  
BUILDING on their respective rights and obligations under the W TO Agreement 
and other multilateral, regional and bilateral agreements to wh ich both Parties are 
party; and  
DETERMINED to establish a legal framework for strengthening the ir economic 
partnership,  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 7  
HAVE AGREED AS FOLLOWS:  
CHAPTER 1  
GENERAL PROVISIONS  
ARTICLE 1.1  
Objectives  
The objectives of this Agreement are to liberalise and facilita te trade 
and investment, as well as to promote a closer economic relatio nship 
between the Parties.  
ARTICLE 1.2  
General definitions  
For the purposes of this Agreement, unless otherwise specified:  
(a) ‘Agreement on Agriculture’ means the Agreement on Agricultu re 
in Annex 1A to the WTO Agreement;  
(b) ‘Agreement on Anti-Dumping’ means the Agreement on Im­
plementation of Article VI of the General Agreement on Tariffs 
and Trade 1994 in Annex 1A to the WTO Agreement;  
(c) ‘Agreement on Import Licensing Procedures’ means the Agreem ent 
on Import Licensing Procedures in Annex 1A to the WTO 
Agreement;  
(d) ‘Agreement on Safeguards’ means the Agreement on Safeguards  in 
Annex 1A to the WTO Agreement;  
(e) ‘CPC’ means the Provisional Central Product Classification (Stat­
istical Papers Series M No. 77, Department of International 
Economic and Social Affairs, Statistical Office of the United 
Nations, New York, 1991);  
(f) ‘customs authority’ means:  
(i) for the European Union, the services of the European 
Commission responsible for customs matters and the customs 
administrations and any other authorities empowered in the 
Member States of the European Union to apply and enforce 
customs legislation; and  
(ii) for Japan, the Ministry of Finance;  
(g) ‘customs legislation’ means any laws and regulations of the  
European Union or Japan, governing the import, export and 
transit of goods and placing of goods under any other customs 
procedures, including measures of prohibitions, restrictions an d 
controls falling under the competence of the customs authoritie s; ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 8  
(h) ‘customs territory’ means:  
(i) for the European Union, the customs territory as referred t o in 
Article 4 of Regulation (EU) No 952/2013 of the European 
Parliament and of the Council of 9 October 2013 laying down 
the Union Customs Code (  1 ); and  
(ii) for Japan, the territory with respect to which the customs  legis­
lation of Japan is in force;  
(i) ‘days’ means calendar days;  
(j) ‘DSU’ means the Understanding on Rules and Procedures 
Governing the Settlement of Disputes in Annex 2 to the WTO 
Agreement;  
(k) ‘GATS’ means the General Agreement on Trade in Services in 
Annex 1B to the WTO Agreement;  
(l) ‘GATT 1994’ means the General Agreement on Tariffs and 
Trade 1994 in Annex 1A to the WTO Agreement; for the 
purposes of this Agreement, references to articles in the 
GATT 1994 include the interpretative notes;  
(m) ‘GPA’ means the Agreement on Government Procurement in 
Annex 4 to the WTO Agreement (  2 ); 
(n) ‘Harmonized System’ or ‘HS’ means the Harmonized Commodity 
Description and Coding System, including its General Rules for the 
Interpretation, Section Notes, Chapter Notes and Subheading 
Notes;  
(o) ‘IMF’ means the International Monetary Fund;  
(p) ‘measure’ means any measure, whether in form of a law, regu ­
lation, rule, procedure, decision, practice, administrative act ion, or 
any other form;  
(q) ‘natural person of a Party’ means, for the European Union, a 
national of a Member State of the European Union, and for 
Japan, a national of Japan, in accordance with their respective  
applicable laws and regulations; (  3 ) 
(r) ‘person’ means a natural person or a legal person;  
(s) ‘SCM Agreement’ means the Agreement on Subsidies and 
Countervailing Measures in Annex 1A to the WTO Agreement;  
(t) ‘SPS Agreement’ means the Agreement on the Application of 
Sanitary and Phytosanitary Measures in Annex 1A to the WTO 
Agreement;  ▼B 
( 1 ) OJ L 269, 10.10.2013, p. 1. 
( 2 ) For greater certainty, the ‘GPA’ shall be understood to be th e GPA as 
amended by the Protocol Amending the Agreement on Government 
Procurement, done at Geneva on 30 March 2012. 
( 3 ) For the purposes of Chapter 8, the definition of ‘natural per son of a Party’ 
also includes a natural person permanently residing in the Repu blic of Latvia 
who is not a citizen of the Republic of Latvia or any other sta te but who is 
entitled, under the laws and regulations of the Republic of Lat via, to receive 
a non-citizen passport.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 9  
(u) ‘TBT Agreement’ means the Agreement on Technical Barriers t o 
Trade in Annex 1A to the WTO Agreement;  
(v) ‘territory’ means the area to which this Agreement applies in 
accordance with Article 1.3;  
(w) ‘TFEU’ means the Treaty on the Functioning of the European 
Union;  
(x) ‘TRIPS Agreement’ means the Agreement on Trade-Related 
Aspects of Intellectual Property Rights in Annex 1C to the WTO 
Agreement;  
(y) ‘WIPO’ means the World Intellectual Property Organization;  
(z) ‘WTO’ means the World Trade Organization; and  
(aa) ‘WTO Agreement’ means the Marrakesh Agreement Establishing  
the World Trade Organization, done at Marrakesh on 
15 April 1994.  
ARTICLE 1.3  
Territorial application  
1. This Agreement applies:  
(a) for the European Union, to the territories in which the Tre aty on 
European Union and the TFEU apply under the conditions laid 
down in those treaties; and  
(b) for Japan, to its territory.  
2. Unless otherwise specified, this Agreement also applies to a ll the 
areas beyond each Party's territorial sea, including the sea-be d and 
subsoil thereof, over which that Party exercises sovereign righ ts or 
jurisdiction in accordance with international law including the  United 
Nations Convention on the Law of the Sea, done at Montego Bay o n 
10 December 1982 and its laws and regulations which are consist ent 
with international law. (  1 ) 
3. As regards the provisions of this Agreement concerning the a ppli­
cation of preferential tariff treatment to goods as well as 
Articles 2.9 and 2.10, this Agreement also applies to those are as of 
the customs territory of the European Union not covered by subp ara­
graph 1(a) and to those areas provided for in Annexes 3-E and 3 -F. 
4. Each Party shall notify the other Party in the event that th e 
respective scope of the territorial application of this Agreeme nt as 
referred to in paragraphs 1 to 3 changes and promptly provide, on 
request of the other Party, supplementary information or clarif ication 
thereon.  ▼B 
( 1 ) For greater certainty, for the European Union, the areas beyo nd each Party's 
territorial sea shall be understood as the respective areas of the Member 
States of the European Union.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 10  
ARTICLE 1.4  
Taxation  
1. For the purposes of this Article:  
(a) ‘residence’ means residence for tax purposes;  
(b) ‘tax agreement’ means an agreement for the avoidance of dou ble 
taxation or any other international agreement or arrangement 
relating wholly or mainly to taxation to which the European 
Union or its Member States or Japan is party; and  
(c) ‘taxation measure’ means a measure in application of the ta x legis­
lation of the European Union, of its Member States or of Japan.  
2. This Agreement applies to taxation measures only in so far a s such 
application is necessary to give effect to the provisions of th is 
Agreement.  
3. Nothing in this Agreement shall affect the rights and obliga tions 
of the European Union, of its Member States or of Japan under a ny tax 
agreement. In the event of any inconsistency between this Agree ment 
and any such tax agreement, the tax agreement shall prevail to the 
extent of the inconsistency. With regard to a tax agreement bet ween 
the European Union or its Member States and Japan, the relevant  
competent authorities under this Agreement and that tax agreeme nt 
shall jointly determine whether an inconsistency exists between  this 
Agreement and the tax agreement.  
4. Any most-favoured-nation obligation in this Agreement shall not 
be applicable with respect to an advantage accorded by the Euro pean 
Union, by its Member States or by Japan pursuant to a tax agree ment.  
5. The Joint Committee established pursuant to Article 22.1 may  
decide on a different scope of the application of dispute settl ement 
under Chapter 21 with respect to taxation measures.  
6. Subject to the requirement that taxation measures are not ap plied 
in a manner which would constitute a means of arbitrary or unju stifiable 
discrimination between the Parties where like conditions prevai l, or a 
disguised restriction on trade and investment, nothing in this Agreement 
shall be construed to prevent the adoption, maintenance or enfo rcement 
by the European Union, by its Member States or by Japan of any 
taxation measure aimed at ensuring the equitable or effective i mposition 
or collection of taxes such as measures:  
(a) distinguishing between taxpayers who are not in the same si tuation, 
in particular with regard to their place of residence or the pl ace 
where their capital is invested; or  
(b) preventing the avoidance or evasion of taxes pursuant to th e 
provisions of any tax agreement or domestic tax legislation.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 11  
ARTICLE 1.5  
Security exceptions  
1. Nothing in this Agreement shall be construed:  
(a) as requiring a Party to provide any information the disclos ure of 
which it considers contrary to its essential security interests ; 
(b) as preventing a Party from taking any action which it consi ders 
necessary for the protection of its essential security interest s: 
(i) relating to fissionable and fusionable materials or the mat erials 
from which they are derived;  
(ii) relating to the production of or trade in arms, ammunition  and 
implements of war as well as to the production of or trade in 
other goods and materials as carried out directly or indirectly  
for the purpose of supplying a military establishment;  
(iii) relating to the supply of services as carried out directl y or 
indirectly for the purpose of provisioning a military estab­
lishment; or  
(iv) taken in time of war or other emergency in international 
relations; or  
(c) as preventing a Party from taking any action in pursuance o f its 
obligations under the Charter of the United Nations for the pur pose 
of maintaining international peace and security.  
2. Notwithstanding paragraph 1,  
(a) for the purposes of Chapter 10, Article III of the GPA appl ies; and  
(b) for the purposes of Chapter 14, Article 14.54 applies.  
ARTICLE 1.6  
Confidential information  
1. Unless otherwise provided for in this Agreement, nothing in this 
Agreement shall require a Party to provide confidential informa tion the 
disclosure of which would impede the enforcement of its laws an d 
regulations, or otherwise be contrary to the public interest, o r which 
would prejudice legitimate commercial interests of particular e nterprises, 
public or private.  
2. When, under this Agreement, a Party provides the other Party  with 
information which is considered as confidential under its laws and 
regulations, the other Party shall maintain the confidentiality  of the 
information provided, unless the Party providing the informatio n 
agrees otherwise.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 12  
ARTICLE 1.7  
Fulfilment of obligations and delegated authority  
1. Each Party shall ensure that all necessary measures are take n in 
order to give effect to the provisions of this Agreement.  
2. Unless otherwise specified in this Agreement, each Party sha ll 
ensure that any person or entity to which the Party has delegat ed regu­
latory or administrative authority to fulfil the Party's obliga tions under 
this Agreement acts in accordance with those obligations in the  exercise 
of such delegated authority.  
3. For greater certainty, neither Party shall be released from its obli­
gations under this Agreement in the event of non-compliance wit h the 
provisions of this Agreement by any of its governmental levels or 
non-governmental bodies in the exercise of powers delegated by the 
Party to them.  
ARTICLE 1.8  
Laws and regulations and their amendments  
Where reference is made in this Agreement to laws and regulatio ns of a 
Party, those laws and regulations shall be understood to includ e 
amendments thereto, unless otherwise specified.  
ARTICLE 1.9  
Relation to other agreements  
1. The existing agreements between the European Union or its 
Member States and Japan are not superseded or terminated by thi s 
Agreement.  
2. Nothing in this Agreement shall require either Party to act in a 
manner inconsistent with its obligations under the WTO Agreemen t. 
3. In the event of any inconsistency between this Agreement and  any 
agreement other than the WTO Agreement to which both Parties ar e 
party, the Parties shall immediately consult with each other wi th a view 
to finding a mutually satisfactory solution.  
4. Where international agreements (  1 ) are referred to in or incor­
porated into this Agreement, in whole or in part, they shall be  
understood to include amendments thereto or their successor agr eements 
entering into force for both Parties on or after the date of si gnature of 
this Agreement. If any matter arises regarding the implementati on or 
application of the provisions of this Agreement as a result of such 
amendments or successor agreements, the Parties may, on request  of 
either Party, consult with each other with a view to finding a mutually 
satisfactory solution to this matter as necessary.  ▼B 
( 1 ) The international agreements referred to in or incorporated i nto this 
Agreement shall be understood to include their most recent amen dments 
having entered into force for both Parties before the date of s ignature of 
this Agreement.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 13  
CHAPTER 2  
TRADE IN GOODS  
SECTION A  
General provisions  
ARTICLE 2.1  
Objective  
The objective of this Chapter is to facilitate trade in goods b etween the 
Parties and to progressively liberalise trade in goods in accor dance with 
the provisions of this Agreement.  
ARTICLE 2.2  
Scope  
Unless otherwise provided for in this Agreement, this Chapter a pplies to 
trade in goods between the Parties.  
ARTICLE 2.3  
Definitions  
For the purposes of this Chapter:  
(a) ‘export licensing procedures’ means administrative procedur es, 
whether or not referred to as licensing, used by a Party for th e 
operation of export licensing regimes requiring the submission of 
an application or other documentation, other than that required  for 
customs procedures, to the relevant administrative body as a pr ior 
condition for exportation from that Party;  
(b) ‘non-automatic import or export licensing procedures’ means  
licensing procedures where approval of the application is not 
granted for all persons who fulfil the requirements of the Part y 
concerned for engaging in import or export operations involving  
the goods subject to those licensing procedures; and  
(c) ‘originating’ means qualifying as originating in a Party un der the 
provisions of Chapter 3.  
ARTICLE 2.4  
Customs duty  
Each Party shall reduce or eliminate customs duties pursuant to  
paragraph 1 of Article 2.8. For the purposes of this Chapter, ‘ customs 
duties’ means any duty or charge of any kind imposed on or in 
connection with the importation of a good, including any form o f 
surtax or surcharge imposed on or in connection with such impor tation, 
but does not include any:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 14  
(a) charge equivalent to an internal tax imposed in accordance with 
Article III of GATT 1994;  
(b) duty applied in accordance with Articles VI and XIX of 
GATT 1994, the Agreement on Anti-Dumping, the SCM 
Agreement, the Agreement on Safeguards and Article 22 of the 
DSU; and  
(c) fees or other charges imposed in accordance with Article 2. 16. 
ARTICLE 2.5  
Agricultural safeguards  
1. Agricultural goods qualifying as originating goods of a Part y 
(hereinafter referred to as ‘originating agricultural goods’) s hall not be 
subject to any duties applied by the other Party pursuant to a special 
safeguard measure taken under the Agreement on Agriculture.  
2. Agricultural safeguard measures on the originating agricultu ral 
goods under this Agreement may be applied in accordance with 
Section C of Part 3 of Annex 2-A.  
SECTION B  
National treatment and market access for goods  
ARTICLE 2.6  
Classification of goods  
1. The classification of goods in trade between the Parties sha ll be in 
conformity with the Harmonized System.  
2. Each Party shall ensure consistency in applying its laws and  regu­
lations on tariff classification of originating goods of the ot her Party.  
ARTICLE 2.7  
National treatment  
Each Party shall accord national treatment to the goods of the other 
Party in accordance with Article III of GATT 1994. To that end,  
Article III of GATT 1994 is incorporated into and made part of this 
Agreement,  mutatis mutandis . 
ARTICLE 2.8  
Reduction and elimination of customs duties on imports  
1. Unless otherwise provided for in this Agreement, each Party shall 
reduce or eliminate customs duties on originating goods of the other 
Party in accordance with Annex 2-A.  
2. Where a Party reduces its most-favoured-nation applied rate of  
customs duty, that duty rate shall apply to an originating good  of the 
other Party if, and for as long as, it is lower than the custom s duty rate 
on the same good calculated in accordance with Annex 2-A.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 15  
3. The treatment of originating goods of a Party classified und er the 
tariff lines indicated with ‘S’ in the Column ‘Note’ in the Sch edule of 
the European Union in Section B of Part 2 of Annex 2-A and in t he 
Schedule of Japan in Section D of Part 3 of Annex 2-A, shall be  subject 
to review by the Parties in the fifth year following the date o f entry into 
force of this Agreement or in a year on which the Parties other wise 
agree, whichever comes first. The review shall proceed with a v iew to 
improving market access conditions through, for example, measur es 
such as faster reduction or elimination of customs duties, stre amlining 
of tendering processes and increasing of quota quantities, as w ell as 
addressing issues related to levies.  
4. Where a Party grants a larger or faster tariff reduction, hi gher 
quota or any other more favourable treatment than that provided  for 
under this Agreement to a third country based on an internation al 
agreement for goods covered by paragraph 3 which affects the 
balance in the European Union's or Japan's market of such goods , the 
Parties shall, with a view to ensuring that the other Party obt ains at least 
the same preference, commence such a review within three months  of 
the date of entry into force of the international agreement bet ween the 
European Union and that third country or between Japan and that  third 
country, and will conduct the review with the aim of concluding  it 
within six months of the same date.  
ARTICLE 2.9  
Goods re-entered after repair and alteration  
1. A Party shall not apply a customs duty to a good, regardless  of its 
origin, that re-enters its customs territory after having been temporarily 
exported from its customs territory to the customs territory of  the other 
Party for repair or alteration, regardless of whether that repa ir or 
alteration could have been performed in the customs territory o f the 
former Party, provided that the good concerned re-enters the cu stoms 
territory of that former Party within the period as specified i n its laws 
and regulations (  1 ). 
2. Paragraph 1 does not apply to a good in the customs territor y of a 
Party under customs control without payment of import duties an d taxes 
that is exported for repair or alteration and that does not re- enter the 
customs territory under customs control without payment of impo rt 
duties and taxes.  
3. A Party shall not apply a customs duty to a good, regardless  of its 
origin, imported temporarily from the customs territory of the other 
Party for repair or alteration, provided that the good is re-ex ported 
from the customs territory of the importing Party within the pe riod 
specified in its laws and regulations (  2 ). ▼B 
( 1 ) In the European Union, the outward processing procedure set o ut in Regu­
lation (EU) No 952/2013 of the European Parliament and of the C ouncil of 
9 October 2013 laying down the Union Customs Code is used for t he 
purpose of this paragraph. 
( 2 ) In the European Union, the inward processing procedure as lai d down in 
Regulation (EU) No 952/2013 of the European Parliament and of t he 
Council of 9 October 2013 laying down the Union Customs Code is  used 
for the purpose of this paragraph.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 16  
4. For the purposes of this Article, ‘repair’ or ‘alteration’ m eans any 
operation or process undertaken on a good to remedy operational  
defects or material damage and entailing the re-establishment o f the 
good to its original function, or to ensure its compliance with  
technical requirements for its use. Repair or alteration of a g ood 
includes restoring and maintenance regardless of a possible inc rease 
in the value of the good, but does not include an operation or 
process that:  
(a) destroys a good's essential characteristics or creates a ne w or 
commercially different good;  
(b) transforms an unfinished good into a finished good; or  
(c) changes the function of a good.  
ARTICLE 2.10  
Temporary admission of goods  
Each Party shall grant duty-free temporary admission into its c ustoms 
territory for the following goods in accordance with its laws a nd regu­
lations, provided that such goods do not undergo any change exc ept 
normal depreciation due to the use made of them and that they a re 
exported within the time period set by each Party:  
(a) goods for display or use at exhibitions, fairs, meetings or  similar 
events;  
(b) professional equipment, including equipment for the press o r for 
sound or television broadcasting, cinematographic equipment, 
ancillary apparatus for such equipment and accessories thereto;  
(c) commercial samples and advertising films and recordings;  
(d) containers and pallets in use or to be used in the shipment  of goods 
in international traffic, accessories and equipment therefor;  
(e) welfare materials for seafarers;  
(f) goods imported exclusively for scientific purposes;  
(g) goods imported for international sports contests, demonstra tions or 
training;  
(h) personal effects owned by temporarily visiting travellers; and 
(i) tourist publicity materials.  
ARTICLE 2.11  
Customs valuation  
For the purpose of determining the customs value of goods trade d 
between the Parties, the provisions of Part I of the Agreement on Im­
plementation of Article VII of the General Agreement on Tariffs  and 
Trade 1994 in Annex 1A to the WTO Agreement shall apply,  mutatis 
mutandis . ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 17  
ARTICLE 2.12  
Export duties  
A Party shall not adopt or maintain any duties, taxes, fees or other 
charges of any kind imposed on goods exported from that Party t o 
the other Party, or any internal taxes or other charges on good s 
exported to the other Party that are in excess of those that wo uld be 
imposed on like goods destined for domestic consumption. For th e 
purpose of this Article, fees or other charges of any kind shal l not 
include fees or other charges imposed in accordance with Articl e 2.16 
that are limited to the amount of the approximate cost of servi ce 
rendered.  
ARTICLE 2.13  
Standstill  
1. Unless otherwise provided for in this Agreement, a Party sha ll not 
increase any customs duty on originating goods of the other Par ty from 
the rate to be applied in accordance with Annex 2-A.  
2. For greater certainty, a Party may raise a customs duty to t he level 
set out in the Schedule of the European Union in Section B of P art 2 
of Annex 2-A and in the Schedule of Japan in Section D of Part 3 of 
Annex 2-A for the respective year following a unilateral reduct ion of 
the customs duty.  
ARTICLE 2.14  
Export competition  
1. For the purposes of this Article, ‘export subsidies’ means s ubsidies 
referred to in subparagraph (e) of Article 1 of the Agreement o n Agri­
culture and other subsidies listed in Annex I to the SCM Agreem ent that 
may be applied to agricultural goods which are listed in Annex 1 to the 
Agreement on Agriculture.  
2. The Parties affirm their commitment, expressed in the Minist erial 
Decision of 19 December 2015 on Export Competition (WT/ 
MIN(15)/45, WT/L/980) of the WTO, to exercise utmost restraint 
with regard to export subsidies and export measures with equiva lent 
effect as set out in that decision.  
ARTICLE 2.15  
Import and export restrictions  
1. A Party shall not adopt or maintain any prohibition or restr iction 
other than customs duties on the importation of any good of the  other 
Party or on the exportation or sale for export of any good dest ined for 
the customs territory of the other Party, except in accordance with 
Article XI of GATT 1994. To that end, Article XI of GATT 1994 i s 
incorporated into and made part of this Agreement,  mutatis mutandis . ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 18  
2. If a Party intends to adopt a prohibition or restriction on the 
exportation or sale for export of any good listed in Annex 2-B in 
accordance with paragraph 2 of Article XI or with Article XX of  
GATT 1994, the Party shall:  
(a) seek to limit that prohibition or restriction to the extent  necessary, 
giving due consideration to its possible negative effects on th e other 
Party;  
(b) provide the other Party with written notice thereof, wherev er 
possible prior to the introduction of such prohibition or restr iction 
and as far in advance as practicable, or, if not, no later than  15 days 
after the date of introduction, whereby that written notice sha ll 
include a description of the good involved, the introduced 
prohibition or restriction, including its nature, its reasons, and the 
date of introduction of such prohibition or restriction as well  as its 
expected duration; and  
(c) upon request, provide the other Party with a reasonable opp ortunity 
for consultation with respect to any matter related to such 
prohibition or restriction.  
ARTICLE 2.16  
Fees and formalities connected with importation and exportation  
1. Each Party shall ensure, in accordance with Article VIII of 
GATT 1994, that all fees and charges of whatever character, oth er 
than customs duties, export duties and taxes in accordance with  
Article III of GATT 1994, imposed by that Party on or in connec tion 
with importation or exportation are limited to the amount of th e 
approximate cost of services rendered, which shall not be calcu lated 
on an  ad valorem  basis, and shall not represent an indirect protection 
to domestic goods or a taxation of imports for fiscal purposes.  
2. A Party shall not require consular transactions, including r elated 
fees and charges. For the purposes of this paragraph, ‘consular  trans­
actions’ means requirements by the consul of the importing Part y 
located in the exporting Party for the purpose of obtaining con sular 
invoices or consular visas for commercial invoices, certificate s of 
origin, manifests, shippers' export declarations, or any other customs 
documentation required on or in connection with importation.  
ARTICLE 2.17  
Import and export licensing procedures  
1. The Parties affirm their existing rights and obligations und er the 
Agreement on Import Licensing Procedures.  
2. Each Party shall adopt or maintain export licensing procedur es in 
accordance with paragraphs 1 to 9 of Article 1 and with Article  3 of the 
Agreement on Import Licensing Procedures. A Party may adopt or 
maintain export licensing procedures in accordance with Article  2 of 
the Agreement on Import Licensing Procedures. To that end, thos e 
provisions of the Agreement on Import Licensing Procedures are incor­
porated into and made part of this Agreement,  mutatis mutandis , and 
shall apply to export licensing procedures between the 
Parties. Paragraphs 2 to 8 apply to any good listed in Annex 2- B. ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 19  
3. Each Party shall ensure that all export licensing procedures  are 
neutral in application and administered in a fair, equitable, 
non-discriminatory and transparent manner.  
4. Each Party shall adopt or maintain import or export licensin g 
procedures only when other appropriate procedures to achieve an  
administrative purpose are not reasonably available.  
5. A Party shall not adopt or maintain non-automatic import or 
export licensing procedures unless necessary to implement a mea sure 
that is consistent with this Agreement. A Party adopting non-au tomatic 
licensing procedures shall clearly indicate the measure being i mplemen­
ted through such licensing procedure.  
6. Each Party shall respond, within 60 days, to any enquiry fro m the 
other Party regarding import or export licensing procedures whi ch the 
former Party intends to adopt, has adopted or maintains, as wel l as the 
criteria for granting or allocating import or export licenses.  
7. In applying export restrictions to a good in the form of a q uota, a 
Party shall aim at a distribution of trade in that good approac hing as 
closely as possible the shares which would be expected in the a bsence 
of that restriction.  
8. If a Party adopts or maintains export licensing procedures, the 
Parties shall hold consultations, on request of the other Party , on any 
issues related to the implementation of those procedures, and g ive due 
consideration to the results of those consultations.  
ARTICLE 2.18  
Remanufactured goods  
1. Unless otherwise provided for in this Agreement, each Party shall 
provide that remanufactured goods are treated as new goods. Eac h Party 
may require that remanufactured goods be identified as such for  
distribution or sale.  
2. For the purposes of this Article, ‘remanufactured goods’ mea ns 
goods classified under heading 40.12, Chapters 84 to 90 or 
heading 94.02 of the Harmonized System that: (  1 ) 
(a) are entirely or partially composed of parts obtained from u sed 
goods;  
(b) have a similar life expectancy and performance compared to such 
goods, when new; and  
(c) have a factory warranty similar to that applicable to such goods, 
when new.  ▼B 
( 1 ) For greater certainty, the references to the tariff classific ation number of the 
Harmonized System in this Chapter are based on the Harmonized S ystem, as 
amended on 1 January 2017.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 20  
ARTICLE 2.19  
Non-tariff measures  
1. Specific commitments relating to non-tariff measures on good s by 
each Party are set out in Annexes 2-C and 2-D.  
2. After 10 years from the date of entry into force of this Agr eement, 
or on request of a Party, the Parties shall evaluate whether is sues 
resulting from non-tariff measures on goods can be addressed 
effectively within the framework of this Agreement. As a result  of 
this evaluation, the Parties shall enter into consultations to consider 
broadening the scope of existing commitments or undertaking add itional 
commitments of mutual interest on non-tariff measures on goods,  
including on cooperation. On the basis of those consultations, the 
Parties may agree to enter into negotiations of mutual interest . In im­
plementing this paragraph, the Parties shall take into account the 
experience gained during the preceding period of implementation  of 
this Agreement.  
ARTICLE 2.20  
Restrictions to safeguard the balance of payments  
1. Nothing in this Agreement shall be construed as preventing a  
Party from taking any measures for balance-of-payments purposes . A 
Party taking such measures shall do so in accordance with the 
conditions established in Article XII of GATT 1994 and the Unde r­
standing on the Balance-of-Payments Provisions of the General 
Agreement on Tariffs and Trade 1994 in Annex 1A to the WTO 
Agreement.  
2. Nothing in this Agreement shall preclude the use by a Party of 
exchange controls or exchange restrictions in accordance with t he 
Articles of Agreement of the International Monetary Fund.  
ARTICLE 2.21  
Origin marking  
Unless otherwise provided for in this Agreement, where a Party applies 
obligatory country of origin marking requirements to goods othe r than 
food, agricultural or fishery goods as defined in the laws and regulations 
of that Party, the marking ‘Made in Japan’ or a similar marking  in the 
local language of the importing country, for the European Union , and 
the marking ‘Made in EU’ or a similar marking in Japanese, for Japan, 
shall be accepted as fulfilling those requirements. Chapter 3 d oes not 
apply to this Article.  
ARTICLE 2.22  
General exceptions  
1. For the purposes of this Chapter, Article XX of GATT 1994 is  
hereby incorporated into and made part of this Agreement,  mutatis 
mutandis . 
2. If a Party intends to take any measures in accordance with s ub­
paragraphs (i) and (j) of Article XX of GATT 1994, the Party sh all: ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 21  
(a) provide the other Party with all relevant information; and  
(b) upon request, provide the other Party with a reasonable opp ortunity 
for consultation with respect to any matter related to such mea sure, 
with a view to seeking a mutually acceptable solution.  
3. The Parties may agree on any means needed to put an end to t he 
matters subject to consultation referred to in subparagraph 2(b ). 
4. If exceptional and critical circumstances requiring immediat e 
action make prior provision of information or examination impos sible, 
the Party intending to take the measures concerned may apply im medi­
ately the measures necessary to deal with the circumstances and  shall 
immediately inform the other Party thereof.  
SECTION C  
Facilitation of wine product export  
ARTICLE 2.23  
Scope  
The provisions of this Section do not apply to any goods other than 
wine products classified under the heading 22.04 of the Harmoni zed 
System.  
ARTICLE 2.24  
General principle  
Unless otherwise provided for in Articles 2.25 to 2.28, the imp ortation 
and sale of wine products traded between the Parties covered by  this 
Section shall be conducted in compliance with the laws and regu lations 
of the importing Party.  
ARTICLE 2.25  
Authorisation of oenological practices – phase one  
1. From the date of entry into force of this Agreement, the Eur opean 
Union shall authorise the importation and sale of wine products  for 
human consumption in the European Union originating in Japan an d 
produced in accordance with:  
(a) product definitions and oenological practices authorised an d 
restrictions applied in Japan for the sale of Japan wine as ref erred 
to in Section A of Part 2 of Annex 2-E provided that they compl y 
with product definitions and oenological practices and restrict ions as 
referred to in Section A of Part 1 of Annex 2-E; and  
(b) the oenological practices as referred to in Section B of Pa rt 2 of 
Annex 2-E.  
2. From the date of entry into force of this Agreement, Japan s hall 
authorise the importation and sale of wine products for human 
consumption in Japan originating in the European Union and 
produced in accordance with:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 22  
(a) product definitions and oenological practices authorised an d 
restrictions applied in the European Union as referred to in 
Section A of Part 1 of Annex 2-E provided that they comply 
with product definitions and oenological practices and restrict ions 
as referred to in Section A of Part 2 of Annex 2-E; and  
(b) the oenological practices as referred to in Section B of Pa rt 1 of 
Annex 2-E.  
3. On the date of entry into force of this Agreement, the Parti es shall 
exchange notifications confirming that their procedures for the  author­
isation of oenological practices referred to in Section B of Pa rt 1 and 
Section B of Part 2 of Annex 2-E, respectively, have been compl eted.  
ARTICLE 2.26  
Authorisation of oenological practices - phase two  
1. The European Union shall expeditiously take necessary steps with 
a view to authorising the oenological practices as referred to in 
Section C of Part 2 of Annex 2-E and notify Japan that its proc edures 
for that authorisation have been completed.  
2. Japan shall expeditiously take necessary steps with a view t o auth­
orising the oenological practices as referred to in Section C o f Part 1 of 
Annex 2-E and notify the European Union that its procedures for  that 
authorisation have been completed.  
3. The authorisation referred to in paragraphs 1 and 2 shall en ter into 
force on the date of the latter notification by either Party.  
ARTICLE 2.27  
Authorisation of oenological practices – phase three  
1. The European Union shall take necessary steps with a view to  
authorising the oenological practices as referred to in Section  D of 
Part 2 of Annex 2-E and notify Japan that its procedures for th at 
authorisation have been completed.  
2. Japan shall take necessary steps with a view to authorising the 
oenological practices as referred to in Section D of Part 1 of Annex 2-E 
and notify the European Union that its procedures for that auth orisation 
have been completed.  
3. The authorisation referred to in paragraphs 1 and 2 shall en ter into 
force on the date of the latter notification by either Party.  
ARTICLE 2.28  
Self-certification  
1. A certificate authenticated in conformity with the laws and regu­
lations of Japan, including a self-certificate established by a  producer 
authorised by the competent authority of Japan, shall suffice a s docu­
mentation serving as evidence that the requirements for the imp ortation 
and sale in the European Union of wine products originating in Japan 
referred to in Article 2.25, 2.26 or 2.27 have been fulfilled.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 23  
2. The Working Group on Wine established pursuant to Article 22 .4 
shall adopt, upon the entry into force of this Agreement, by de cision, 
the modalities:  
(a) for the implementation of paragraph 1, in particular the fo rms to be 
used and the information to be provided on the certificate; and  
(b) for the cooperation between the contact points designated b y the 
European Union for each of its Member States and by Japan.  
3. No certificate or other equivalent documentation is required  as 
evidence that the requirements for the importation and sale in Japan 
of wine products originating in the European Union referred to in 
Article 2.25, 2.26 or 2.27 have been fulfilled.  
ARTICLE 2.29  
Review, consultations and temporary suspension of self-certification  
1. The Parties shall review the implementation of:  
(a) Article 2.26 regularly and at least once a year during the two years 
after the date of entry into force of this Agreement; and  
(b) Article 2.27 no later than three years after the date of en try into 
force of this Agreement.  
2. If the Parties find, in the process of review of the impleme ntation 
of Article 2.26, that the notifications provided for in Article  2.26 have 
not been exchanged within two years of the date of entry into f orce of 
this Agreement, the Parties shall enter into consultations with  a view to 
agreeing on a practical solution.  
3. Where the notification referred to in paragraph 2 of Article  2.26 
has not been sent within two years of the date of entry into fo rce of this 
Agreement and the notification referred to in paragraph 1 of Ar ticle 2.26 
has been sent, the European Union may temporarily suspend the 
acceptance of self-certification of wine products provided for in 
Article 2.28, if a practical solution as referred to in paragra ph 2 is 
not agreed upon within three months of the initiation of the co nsul­
tations referred to in paragraph 2.  
4. The temporary suspension of the acceptance of the 
self-certification referred to in paragraph 3 shall be immediat ely 
terminated when Japan sends the notification provided for in pa ragraph 2 
of Article 2.26 to the European Union.  
5. If the Parties find, in the process of review on the impleme ntation 
of Article 2.27 referred to in paragraph 1, that the notificati ons provided 
for in Article 2.27 have not been exchanged within five years o f the 
date of entry into force of this Agreement, the Parties shall e nter into 
consultations.  
6. Nothing in this Article shall affect the rights and obligati ons of a 
Party under the SPS Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 24  
ARTICLE 2.30  
Standstill  
1. For matters covered by Articles 2.25 to 2.28, a Party shall not 
impose less favourable conditions than those provided for in th is 
Section or in its laws and regulations in force on the date of 
signature of this Agreement.  
2. Paragraph 1 shall be without prejudice to the right of the P arties to 
take sanitary and phytosanitary measures necessary for the prot ection of 
human, animal or plant life or health, provided that such measu res are 
not inconsistent with the provisions of the SPS Agreement.  
ARTICLE 2.31  
Amendments  
The Joint Committee may adopt decisions amending Annex 2-E, to add, 
delete or modify references to oenological practices, restricti ons and 
other elements, in accordance with paragraph 3 of Article 23.2.  
SECTION D  
Other provisions  
ARTICLE 2.32  
Exchange of information  
1. For the purpose of monitoring the functioning of this Agreem ent 
and for the period of 10 years after the entry into force of th is 
Agreement, the Parties shall annually exchange import statistic s for 
the period covering the most recent calendar year available. Th e 
period may be extended by the Committee on Trade in Goods estab ­
lished pursuant to Article 22.3 for another five years.  
2. The exchange of import statistics referred to in paragraph 1  shall 
cover, to the extent possible, data pertaining to the period co vering the 
most recent calendar year available, including value and volume , based 
on the nomenclature of the Party, of imports of goods of the ot her Party 
benefitting from preferential tariff treatment under this Agree ment and 
those that do not receive preferential tariff treatment.  
ARTICLE 2.33  
Special measures concerning the management of preferential tariff 
treatment  
1. The Parties recognise that breaches of their customs legisla tion 
relating to the preferential tariff treatment under this Agreem ent could 
adversely affect the domestic industry and agree to cooperate o n 
preventing, detecting and combating such breaches in accordance  with 
the relevant provisions of Chapter 3 and the Agreement between the 
European Community and the Government of Japan on Co-operation 
and Mutual Administrative Assistance in Customs Matters, done a t 
Brussels on 30 January 2008 (hereinafter referred to as ‘CMAA’) . ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 25  
2. A Party may, in accordance with the procedure laid down in 
paragraphs 4 to 7, temporarily suspend the preferential tariff treatment 
under this Agreement for the goods concerned which are related to the 
systematic breaches referred to in subparagraph (a), if the Par ty has 
made a finding, on the basis of objective, compelling and verif iable 
information, that:  
(a) systematic breaches in its customs legislation related to t he prefer­
ential tariff treatment under this Agreement for a certain good  have 
been committed; and  
(b) the other Party has systematically and unjustifiably refuse d or has 
otherwise failed to conduct the cooperation referred to in 
paragraph 1 in relation to the systematic breaches referred to in 
subparagraph (a).  
3. Notwithstanding paragraph 2, the temporary suspension shall not 
be applied to traders who fulfil the compliance criteria agreed  by the 
Parties through the consultations referred to in paragraph 4.  
4. The Party which has made the finding referred to in paragrap h 2 
shall, without undue delay, notify the other Party of that find ing with 
sufficient information to justify the initiation of consultatio ns, including 
a summary of essential facts related to subparagraphs 2(a) and (b), and 
enter into consultations with the other Party in the Committee on Trade 
in Goods with a view to reaching a solution acceptable to both Parties 
and agreeing on the compliance criteria with regard to the requ irements 
of this Agreement and the relevant customs legislation.  
5. The Party which has made the finding referred to in paragrap h 2 
shall, before a final decision is made, inform all interested p arties of its 
intention to apply a temporary suspension, and shall ensure tha t they 
have a full opportunity for defending their interests. A tempor ary 
suspension shall not be applied to interested parties, provided  that 
they objectively and satisfactorily demonstrate to the Party wh ich has 
made the finding that they are not involved in the systematic b reaches 
referred to in subparagraph 2(a).  
6. Following the processes referred to in paragraphs 4 and 5, i f the 
Parties have failed to agree on an acceptable solution within s ix months 
of the notification, the Party which has made the finding may d ecide to 
suspend temporarily the preferential tariff treatment under thi s 
Agreement for the goods concerned, duly taking into account the  
exception provided for in paragraph 3. A temporary suspension s hall 
be notified to the other Party without undue delay.  
7. A temporary suspension shall be applied only for the period 
necessary to counteract the breaches and no longer than six mon ths. If 
a Party has made a finding that the conditions that gave rise t o the 
initial suspension persist at the expiry of the temporary suspe nsion, that 
Party may decide to renew the temporary suspension, after notif ying the 
other Party of such a finding with sufficient information to ju stify the 
renewal. Any temporary suspension shall be terminated on a date  no 
later than two years from the initial suspension unless it has been 
demonstrated to the Committee on Trade in Goods that the condit ions 
that gave rise to the initial suspension still persist at the e xpiry of the 
period of each renewal.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 26  
8. The applied temporary suspensions shall be subject to period ic 
consultations in the Committee on Trade in Goods.  
9. The Party which has made the finding referred to in paragrap h 2 or 7 
shall publish, in accordance with its internal procedures, noti ces to 
importers about any notification and decision concerning tempor ary 
suspensions referred to in paragraphs 4 to 7.  
10. A temporary suspension shall not apply to traders other tha n the 
traders referred to in paragraph 3 and the interested parties r eferred to in 
paragraph 5, provided that they objectively and satisfactorily demon­
strate to the Party which has made the finding referred to in 
paragraph 2 or 7 that they are not involved in the systematic 
breaches referred to in subparagraph 2(a).  
11. For greater certainty, nothing in this Article shall be con strued as 
preventing traders or interested parties from claiming compensa tion for 
damage illegally incurred by the measures referred to in paragr aph 6, 
against the Party which has made the finding referred to in 
paragraph 2 or 7, in accordance with its laws and regulations.  
ARTICLE 2.34  
Committee on Trade in Goods  
1. The Committee on Trade in Goods established pursuant to 
Article 22.3 (hereinafter referred to in this Article as ‘the C ommittee’) 
shall be responsible for the effective implementation and opera tion of 
this Chapter.  
2. The Committee shall have the following functions:  
(a) reviewing and monitoring the implementation and operation o f this 
Chapter;  
(b) reporting the findings of the Committee to the Joint Commit tee; and  
(c) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1.  
3. The Committee shall hold meetings at such times and venues, or 
by such means, as may be agreed by the representatives of the P arties.  
ARTICLE 2.35  
Working Group on Wine  
1. The Working Group on Wine established pursuant to Article 22 .4 
shall be responsible for the effective implementation and opera tion of 
Section C and Annex 2-E.  
2. The Working Group on Wine shall have the following functions : 
(a) adopting the modalities concerning the self-certification r eferred to 
in paragraph 2 of Article 2.28;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 27  
(b) monitoring the implementation of Articles 2.25 to 2.29, inc luding 
the review and consultations under Article 2.29; and  
(c) considering amendments of Annex 2-E and making recommen­
dations to the Joint Committee regarding the adoption of a 
decision with respect to those amendments.  
3. The Working Group on Wine shall hold its first meeting on th e 
date of entry into force of this Agreement.  
CHAPTER 3  
RULES OF ORIGIN AND ORIGIN PROCEDURES  
SECTION A  
Rules of origin  
ARTICLE 3.1  
Definitions  
For the purposes of this Chapter:  
(a) ‘aquaculture’ means the farming of aquatic organisms, inclu ding 
fish, molluscs, crustaceans, other aquatic invertebrates and aq uatic 
plants from seed stock such as eggs, fry, fingerlings, larvae, parr, 
smolts or other immature fish at a post-larval stage by interve ntion 
in the rearing or growth processes to enhance production such a s 
regular stocking, feeding or protection from predators;  
(b) ‘consignment’ means products which are either sent simultan eously 
from one exporter to one consignee or covered by a single trans port 
document covering their shipment from the exporter to the 
consignee or, in the absence of such a document, by a single 
invoice;  
(c) ‘exporter’ means a person, located in a Party, who, in acco rdance 
with the requirements laid down in the laws and regulations of that 
Party, exports or produces the originating product and makes ou t a 
statement on origin;  
(d) ‘importer’ means a person who imports the originating produ ct and 
claims preferential tariff treatment for it;  
(e) ‘material’ means any matter or substance used in the produc tion of 
a product, including any components, ingredients, raw materials  or 
parts;  
(f) ‘non-originating material’ means a material which does not qualify 
as originating under this Chapter, including a material whose o rig­
inating status cannot be determined;  
(g) ‘preferential tariff treatment’ means the rate of customs d uties 
applicable to an originating good in accordance with paragraph 1 
of Article 2.8;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 28  
(h) ‘product’ means any matter or substance resulting from prod uction, 
even if it is intended for use as a material in the production of 
another product, and shall be understood as a good referred to in 
Chapter 2; and  
(i) ‘production’ means any kind of working or processing includ ing 
assembly.  
ARTICLE 3.2  
Requirements for originating products  
1. For the purpose of the application of preferential tariff tr eatment 
by a Party to an originating good of the other Party in accorda nce with 
paragraph 1 of Article 2.8, the following products, if they sat isfy all 
other applicable requirements of this Chapter, shall be conside red as 
originating in the other Party:  
(a) wholly obtained or produced products as provided for in Art icle 3.3;  
(b) products produced exclusively from materials originating in  that 
Party; or  
(c) products produced using non-originating materials provided they 
satisfy all applicable requirements of Annex 3-B.  
2. For the purposes of this Chapter, the territorial scope of a  Party 
does not include the sea, seabed and subsoil beyond its territo rial sea.  
3. If a product has acquired originating status, the non-origin ating 
materials used in the production of the product shall not be co nsidered 
non-originating when that product is incorporated as material i nto 
another product.  
4. The requirements set out in this Chapter relating to the acq uisition 
of originating status shall be satisfied without interruption i n a Party.  
ARTICLE 3.3  
Wholly obtained products  
1. For the purposes of Article 3.2, a product is wholly obtaine d in a 
Party if it is:  
(a) a plant or plant product, grown, cultivated, harvested, pic ked or 
gathered there;  
(b) a live animal born and raised there;  
(c) a product obtained from a live animal raised there;  
(d) a product obtained from a slaughtered animal born and raise d there;  
(e) an animal obtained by hunting, trapping, fishing, gathering  or 
capturing there;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 29  
(f) a product obtained from aquaculture there;  
(g) a mineral or other naturally occurring substance, not inclu ded in 
subparagraphs (a) to (f), extracted or taken there;  
(h) fish, shellfish or other marine life taken by a Party's ves sel from the 
sea, seabed or subsoil beyond the territorial sea of each Party  and, 
in accordance with international law, beyond the territorial se a of 
third countries;  
(i) a product produced exclusively from products referred to in  sub­
paragraph (h) on board a Party's factory ship beyond the territ orial 
sea of each Party and, in accordance with international law, be yond 
the territorial sea of third countries;  
(j) a product other than fish, shellfish and other marine life taken by a 
Party or a person of a Party from the seabed or subsoil beyond the 
territorial sea of each Party, and beyond areas over which thir d 
countries exercise jurisdiction provided that that Party or a p erson 
of that Party has the right to exploit that seabed or subsoil i n 
accordance with international law;  
(k) a product that is:  
(i) waste or scrap derived from production there; or  
(ii) waste or scrap derived from used products collected there,  
provided that those products are fit only for the recovery of 
raw materials; or  
(l) a product produced there, exclusively from products referre d to in 
subparagraphs (a) to (k) or from their derivatives.  
2. ‘A Party's vessel’ in subparagraph 1(h) or ‘a Party's factor y ship’ 
in subparagraph 1(i) means respectively a vessel or a factory s hip 
which:  
(a) is registered in a Member State of the European Union or in  Japan;  
(b) flies the flag of a Member State of the European Union or o f Japan; 
and 
(c) satisfies one of the following requirements:  
(i) it is at least 50 per cent owned by one or more natural per sons 
of a Party; or  
(ii) it is owned by one or more juridical persons (  1 ): 
(A) which have their head office and their main place of 
business in a Party; and  
(B) in which at least 50 per cent of the ownership belongs to 
natural persons or juridical persons of a Party.  ▼B 
( 1 ) For the purposes of this Chapter, ‘juridical person’ means an y legal entity 
duly constituted or otherwise organised under the applicable la w, whether for 
profit or otherwise, and whether privately-owned or governmenta lly-owned, 
including any corporation, trust, partnership, joint venture, s ole proprietorship 
or association.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 30  
ARTICLE 3.4  
Insufficient working or processing  
1. Notwithstanding subparagraph 1(c) of Article 3.2, a product shall 
not be considered as originating in a Party if solely one or mo re of the 
following operations are conducted on non-originating materials  in the 
production of the product in that Party:  
(a) preserving operations such as drying, freezing, keeping in brine and 
other similar operations where their sole purpose is to ensure that 
the product remains in good condition during transport and stor age; 
(b) changes of packaging;  
(c) breaking-up or assembly of packages;  
(d) washing, cleaning or removal of dust, oxide, oil, paint or other 
coverings;  
(e) ironing or pressing of textiles and textile articles;  
(f) simple painting or polishing operations;  
(g) husking, partial or total bleaching, polishing or glazing o f cereals 
and rice;  
(h) operations to colour or flavour sugar or form sugar lumps; partial 
or total milling of sugar in solid form;  
(i) peeling, stoning or shelling of fruits, nuts or vegetables;  
(j) sharpening, simple grinding or simple cutting;  
(k) sifting, screening, sorting, classifying, grading or matchi ng 
including the making-up of sets of articles;  
(l) simple placing in bottles, cans, flasks, bags, cases or box es, simple 
fixing on cards or boards and all other simple packaging 
operations;  
(m) affixing or printing marks, labels, logos and other like di stin­
guishing signs on products or their packaging;  
(n) simple mixing of products (  1 ), whether or not of different kinds;  
(o) simple addition of water, dilution, dehydration or denatura tion (  2 ) 
of products;  ▼B 
( 1 ) For the purpose of this Article, simple mixing of products co vers mixing of 
sugar. 
( 2 ) For the purpose of this Article, denaturation covers in parti cular making 
products unfit for human consumption by the addition of toxic o r 
foul-tasting substances.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 31  
(p) simple collection or assembly of parts to constitute a comp lete or 
finished article, or an article falling to be classified as com plete or 
finished pursuant to Rule 2(a) of the General Rules for the Int er­
pretation of the Harmonized System; disassembly of products in 
parts; or  
(q) slaughter of animals.  
2. For the purpose of paragraph 1, operations shall be consider ed 
simple if neither special skills nor machines, apparatus or equ ipment 
especially produced or installed are needed for carrying out th ose 
operations.  
ARTICLE 3.5  
Accumulation  
1. A product that qualifies as originating in a Party shall be 
considered as originating in the other Party if used as a mater ial in 
the production of another product in the other Party.  
2. Production carried out in a Party on a non-originating mater ial 
may be taken into account for the purpose of determining whethe r a 
product is originating in the other Party.  
3. Paragraphs 1 and 2 do not apply if the production carried ou t in 
the other Party does not go beyond one or more of the operation s 
referred to in subparagraphs 1(a) to (q) of Article 3.4.  
4. In order for an exporter to complete the statement on origin  
referred to in subparagraph 2(a) of Article 3.16 for a product referred 
to in paragraph 2, the exporter shall obtain from its supplier information 
as provided for in Annex 3-C.  
5. The information referred to in paragraph 4 shall apply to a single 
consignment or multiple consignments for the same material that  is 
supplied within a period that does not exceed 12 months from th e 
date on which the information was provided.  
ARTICLE 3.6  
Tolerances  
1. If a non-originating material used in the production of a pr oduct 
does not satisfy the requirements set out in Annex 3-B, the pro duct shall 
be considered as originating in a Party, provided that:  
(a) for a product classified under Chapters 1 to 49 or Chapters  64 to 97 
of the Harmonized System (  1 ), the value of all those non-originating 
materials does not exceed 10 per cent of the ex-works or free o n 
board price of the product;  
(b) for a product classified under Chapters 50 to 63 of the Har monized 
System, tolerances apply as stipulated in Notes 6 to 8 of Annex  3-A.  ▼B 
( 1 ) For greater certainty, the references to the tariff classific ation number of the 
Harmonized System in this Chapter are based on the Harmonized S ystem, as 
amended on 1 January 2017.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 32  
2. Paragraph 1 does not apply if the value of non-originating 
materials used in the production of a product exceeds any of th e 
percentages for the maximum value of non-originating materials as 
specified in the requirements set out in Annex 3-B.  
3. Paragraph 1 does not apply to products wholly obtained in a Party 
within the meaning of Article 3.3. If Annex 3-B requires that t he 
materials used in the production of a product are wholly obtain ed, 
paragraphs 1 and 2 apply.  
ARTICLE 3.7  
Unit of qualification  
1. The unit of qualification for the application of the provisi ons of 
this Chapter shall be the particular product which is considere d as the 
basic unit when classifying the product under the Harmonized Sy stem.  
2. When a consignment consists of a number of identical product s 
classified under the same heading of the Harmonized System, eac h 
individual product shall be taken into account when applying th e 
provisions of this Chapter.  
ARTICLE 3.8  
Accounting segregation  
1. Originating and non-originating fungible materials shall be 
physically segregated during storage in order to maintain their  originat­
ing status.  
2. For the purpose of this Article, ‘fungible materials’ means 
materials that are of the same kind and commercial quality, wit h the 
same technical and physical characteristics, and which cannot b e distin­
guished from one another once they are incorporated into the fi nished 
product.  
3. Notwithstanding paragraph 1, originating and non-originating  
fungible materials may be used in the production of a product 
without being physically segregated during storage provided tha t an 
accounting segregation method is used.  
4. The accounting segregation method referred to in paragraph 3  
shall be applied in conformity with an inventory management met hod 
under accounting principles which are generally accepted in the  Party.  
5. A Party may require, under conditions set out in its laws an d 
regulations, that the use of an accounting segregation method i s 
subject to prior authorisation by the customs authority of that  Party. 
The customs authority of the Party shall monitor the use of the  auth­
orisation and may withdraw the authorisation if the holder make s 
improper use of the accounting segregation method or fails to f ulfil 
any of the other conditions laid down in this Chapter.  
6. The accounting segregation method shall be any method that 
ensures that at any time no more materials receive originating status 
than would be the case if the materials had been physically seg regated.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 33  
ARTICLE 3.9  
Sets 
A set, classified pursuant to Rules 3(b) and (c) of the General  Rules for 
the Interpretation of the Harmonized System, shall be considere d as 
originating in a Party when all of its components are originati ng 
under this Chapter. Where the set is composed of originating an d 
non-originating components, it shall as a whole be considered a s orig­
inating in a Party, provided that the value of the non-originat ing 
components does not exceed 15 per cent of the ex-works or free on 
board price of the set.  
ARTICLE 3.10  
Non-alteration  
1. An originating product declared for home use in the importin g 
Party shall not have, after exportation and prior to being decl ared for 
home use, been altered, transformed in any way or subjected to 
operations other than to preserve them in good condition or tha n 
adding or affixing marks, labels, seals or any other documentat ion to 
ensure compliance with specific domestic requirements of the im porting 
Party.  
2. Storage or exhibition of a product may take place in a third  
country provided that it remains under customs supervision in t hat 
third country.  
3. Without prejudice to Section B, the splitting of consignment s may 
take place in a third country if it is carried out by the expor ter or under 
its responsibility and provided that they remain under customs super­
vision in that third country.  
4. In case of doubt as to whether the requirements provided for  in 
paragraphs 1 to 3 are complied with, the customs authority of t he 
importing Party may request the importer to provide evidence of  
compliance, which may be given by any means, including contract ual 
transport documents such as bills of lading or factual or concr ete 
evidence based on marking or numbering of packages or any 
evidence related to the product itself.  
ARTICLE 3.11  
Returning products  
If an originating product of a Party exported from that Party t o a third 
country returns to that Party, it shall be considered as non-or iginating 
unless it can be demonstrated to the satisfaction of the custom s authority 
of that Party that the returning product:  
(a) is the same as that exported; and  
(b) has not undergone any operation other than that necessary t o 
preserve it in good condition while in that third country or wh ile 
being exported.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 34  
ARTICLE 3.12  
Accessories, spare parts, tools and instructional or other 
information materials  
1. For the purposes of this Article, accessories, spare parts, tools and 
instructional or other information materials are covered if:  
(a) the accessories, spare parts, tools and instructional or ot her 
information materials are classified and delivered with, but no t 
invoiced separately from, the product; and  
(b) the types, quantities and value of the accessories, spare p arts, tools 
and instructional or other information materials are customary for 
that product.  
2. In determining whether a product is wholly obtained, or sati sfies a 
production process or change in tariff classification requireme nt as set 
out in Annex 3-B, accessories, spare parts, tools and instructi onal or 
other information materials shall be disregarded.  
3. In determining whether a product meets a value requirement s et 
out in Annex 3-B, the value of accessories, spare parts, tools and 
instructional or other information materials shall be taken int o account 
as originating or non-originating materials, as the case may be , in the 
calculation for the purpose of the application of the value req uirement to 
the product.  
4. A product's accessories, spare parts, tools and instructiona l or 
other information materials shall have the originating status o f the 
product with which they are delivered.  
ARTICLE 3.13  
Neutral elements  
In order to determine whether a product is originating in a Par ty, it shall 
not be necessary to determine the originating status of the fol lowing 
elements:  
(a) fuel, energy, catalysts and solvents;  
(b) equipment, devices and supplies used to test or inspect the  product;  
(c) gloves, glasses, footwear, clothing, safety equipment and s upplies;  
(d) machines, tools, dies and moulds;  
(e) spare parts and materials used in the maintenance of equipm ent and 
buildings;  
(f) lubricants, greases, compounding materials and other materi als used 
in production or used to operate equipment and buildings; and  
(g) any other material that is not incorporated into the produc t but the 
use of which in the production of the product can reasonably be  
demonstrated to be a part of that production.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 35  
ARTICLE 3.14  
Packing materials and containers for shipment  
Packing materials and containers for shipment that are used to protect a 
product during transportation shall be disregarded in determini ng the 
originating status of a product.  
ARTICLE 3.15  
Packaging materials and containers for retail sale  
1. Packaging materials and containers in which a product is pac kaged 
for retail sale, if classified with the product, shall be disre garded in 
determining whether all the non-originating materials used in t he 
production of the product have undergone the applicable change in 
tariff classification or a production process set out in Annex 3-B or 
whether the product is wholly obtained.  
2. If a product is subject to a value requirement set out in An nex 3- 
B, the value of the packaging materials and containers in which  the 
product is packaged for retail sale, if classified with the pro duct, shall 
be taken into account as originating or non-originating, as the  case may 
be, in the calculation for the purpose of application of the va lue 
requirement to the product.  
SECTION B  
Origin procedures  
ARTICLE 3.16  
Claim for preferential tariff treatment  
1. The importing Party shall, on importation, grant preferentia l tariff 
treatment to a product originating in the other Party on the ba sis of a 
claim by the importer for preferential tariff treatment. The im porter shall 
be responsible for the correctness of the claim for preferentia l tariff 
treatment and compliance with the requirements provided for in this 
Chapter.  
2. A claim for preferential tariff treatment shall be based on:  
(a) a statement on origin that the product is originating made out by the 
exporter; or  
(b) the importer's knowledge that the product is originating.  
3. A claim for preferential tariff treatment and its basis as r eferred to 
in subparagraph 2(a) or (b) shall be included in the customs im port 
declaration in accordance with the laws and regulations of the 
importing Party. The customs authority of the importing Party m ay 
request, to the extent that the importer can provide such expla nation, 
the importer to provide an explanation, as part of the customs import 
declaration or accompanying it, that the product satisfies the 
requirements of this Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 36  
4. The importer making a claim for preferential tariff treatmen t based 
on a statement on origin referred to in subparagraph 2(a) shall  keep the 
statement on origin and, when required by the customs authority  of the 
importing Party, provide a copy thereof to that authority.  
5. Paragraphs 2 to 4 do not apply in the cases specified in 
Article 3.20.  
ARTICLE 3.17  
Statement on origin  
1. A statement on origin may be made out by an exporter of a 
product on the basis of information demonstrating that the prod uct is 
originating, including information on the originating status of  materials 
used in the production of the product. The exporter is responsi ble for 
the correctness of the statement on origin and of the informati on 
provided.  
2. A statement on origin shall be made out using one of the lin guistic 
versions of the text set out in Annex 3-D on an invoice or on a ny other 
commercial document that describes the originating product in s ufficient 
detail to enable its identification. The importing Party shall not require 
the importer to submit a translation of the statement on origin . 
3. The customs authority of the importing Party shall not rejec t a 
claim for preferential tariff treatment due to minor errors or discrep­
ancies in the statement on origin or for the sole reason that a n invoice 
was issued in a third country.  
4. A statement on origin shall be valid for 12 months from the date it 
was made out.  
5. A statement on origin may apply to:  
(a) a single shipment of one or more products imported into a P arty; or  
(b) multiple shipments of identical products imported into a Pa rty 
within any period specified in the statement on origin not 
exceeding 12 months.  
6. If, on request of the importer, unassembled or disassembled 
products within the meaning of Rule 2(a) of the General Rules f or 
the Interpretation of the Harmonized System falling within 
Sections XV to XXI of the Harmonized System are imported by 
instalments, a single statement on origin for such products may  be 
used in accordance with the requirements laid down by the custo ms 
authority of the importing Party.  
ARTICLE 3.18  
Importer's knowledge  
The importer's knowledge that a product is originating in the e xporting 
Party shall be based on information demonstrating that the prod uct is 
originating and satisfies the requirements provided for in this  Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 37  
ARTICLE 3.19  
Record keeping requirements  
1. An importer making a claim for preferential tariff treatment  for a 
product imported into the importing Party shall, for a minimum of 
three years after the date of importation of the product, keep:  
(a) if the claim was based on a statement on origin, the statem ent on 
origin made out by the exporter; or  
(b) if the claim was based on the importer's knowledge, all rec ords 
demonstrating that the product satisfies the requirements to ob tain 
originating status.  
2. An exporter who has made out a statement on origin shall, fo r a 
minimum of four years after the making out of that statement on  origin, 
keep a copy of the statement on origin and all other records de mon­
strating that the product satisfies the requirements to obtain originating 
status.  
3. The records to be kept in accordance with this Article may b e held 
in electronic format.  
4. Paragraphs 1 to 3 do not apply in the cases specified in 
Article 3.20.  
ARTICLE 3.20  
Small consignments and waivers  
1. Products sent as small packages from private persons to priv ate 
persons or forming part of travellers' personal luggage shall b e admitted 
as originating products provided that such products are not imp orted by 
way of trade (  1 ), have been declared as satisfying the requirements of 
this Chapter and if there is no doubt as to the veracity of suc h a 
declaration.  
2. Provided that the importation does not form part of importat ions 
that may reasonably be considered to have been made separately for the 
purpose of avoiding the requirement for a statement on origin, the total 
value of the products referred to in paragraph 1 shall not exce ed: 
(a) for the European Union, 500 euros in the case of small pack ages or 
1,200 euros in the case of products forming part of travellers'  
personal luggage. The amounts to be used in other currency of a  
Member State of the European Union shall be the equivalent in t hat 
currency of the amounts expressed in euro as at the first worki ng 
day of October of each year. The amounts shall be those publish ed 
for that day by the European Central Bank, unless a different 
amount is communicated to the European Commission by 
15 October of each year, and shall apply from 1 January of the 
following year. The European Commission shall notify Japan of t he 
relevant amounts.  
(b) for Japan, 100,000 yen or such amount as Japan may establis h. ▼B 
( 1 ) The imports which are occasional and consist solely of produc ts for the 
personal use of the recipients or travellers or their families shall not be 
considered as imports by way of trade if it is evident from the  nature and 
quantity of the products that no commercial purpose is in view.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 38  
3. Each Party may provide that the basis for the claim as refer red to 
in paragraph 2 of Article 3.16 shall not be required for an imp ortation 
of a product for which the importing Party has waived the requi rements.  
ARTICLE 3.21  
Verification  
1. For the purposes of verifying whether a product imported int o a 
Party is originating in the other Party or whether the other re quirements 
of this Chapter are satisfied, the customs authority of the imp orting 
Party may conduct a verification based on risk assessment metho ds, 
which may include random selection, by means of a request for 
information from the importer who made the claim referred to in  
Article 3.16. The customs authority of the importing Party may 
conduct a verification either at the time of the customs import  
declaration, before the release of products, or after the relea se of the 
products.  
2. The information requested pursuant to paragraph 1 shall cove r no 
more than the following elements:  
(a) if a statement on origin was the basis of the claim referre d to in 
subparagraph 2(a) of Article 3.16, that statement on origin;  
(b) the tariff classification number of the product under the H armonized 
System and origin criteria used;  
(c) a brief description of the production process;  
(d) if the origin criterion was based on a specific production process, a 
specific description of that process;  
(e) if applicable, a description of the originating and non-ori ginating 
materials used in the production process;  
(f) if the origin criterion was ‘wholly obtained’, the applicab le category 
(such as harvesting, mining, fishing and place of production);  
(g) if the origin criterion was based on a value method, the va lue of the 
product as well as the value of all the non-originating or, as appro­
priate to establish compliance with the value requirement, orig inat­
ing materials used in the production;  
(h) if the origin criterion was based on weight, the weight of the 
product as well as the weight of the relevant non-originating o r, 
as appropriate to establish compliance with the weight requirem ent, 
originating materials used in the product;  
(i) if the origin criterion was based on a change in tariff cla ssification, 
a list of all the non-originating materials including their tar iff clas­
sification number under the Harmonized System (in 
two-, four- or six-digit format depending on the origin criteri a); or  
(j) the information relating to the compliance with the provisi on on 
non-alteration referred to in Article 3.10.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 39  
3. When providing the requested information, the importer may a dd 
any other information that it considers relevant for the purpos e of 
verification.  
4. If the claim for preferential tariff treatment was based on a 
statement on origin referred to in subparagraph 2(a) of Article  3.16, 
the importer shall inform the customs authority of the importin g Party 
when the requested information may be provided in full or in re lation to 
one or more data elements by the exporter directly.  
5. If the claim for preferential tariff treatment was based on the 
importer's knowledge referred to in subparagraph 2(b) of Articl e 3.16, 
after having first requested information in accordance with par agraph 1 
of this Article, the customs authority of the importing Party c onducting 
the verification may request information from the importer if t hat 
customs authority considers that additional information is nece ssary in 
order to verify the originating status of the product. The cust oms 
authority of the importing Party may request the importer for s pecific 
documentation and information, if appropriate.  
6. If the customs authority of the importing Party decides to s uspend 
the granting of preferential tariff treatment to the product co ncerned 
while awaiting the results of the verification, release of the product 
shall be offered to the importer subject to appropriate precaut ionary 
measures including guarantees. Any suspension of preferential t ariff 
treatment shall be terminated as soon as possible after the ori ginating 
status of the product concerned or the fulfilment of the other 
requirements of this Chapter has been ascertained by the custom s 
authority of the importing Party.  
ARTICLE 3.22  
Administrative cooperation  
1. In order to ensure the proper application of this Chapter, t he 
Parties shall cooperate, through the customs authority of each Party, 
in verifying whether a product is originating and in compliance  with 
the other requirements provided for in this Chapter.  
2. If the claim for preferential tariff treatment was based on a 
statement on origin referred to in subparagraph 2(a) of Article  3.16, 
after having first requested information in accordance with par agraph 1 
of Article 3.21, the customs authority of the importing Party c onducting 
the verification may also request information from the customs authority 
of the exporting Party within a period of two years after the i mportation 
of the products if the customs authority of the importing Party  
conducting the verification considers that additional informati on is 
necessary in order to verify the originating status of the prod uct. The 
request for information should include the following informatio n: 
(a) the statement on origin;  
(b) the identity of the customs authority issuing the request;  
(c) the name of the exporter;  
(d) the subject and scope of the verification; and  
(e) if applicable, any relevant documentation.  
In addition to this information, the customs authority of the i mporting 
Party may request the customs authority of the exporting Party for 
specific documentation and information, where appropriate.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 40  
3. The customs authority of the exporting Party may, in accorda nce 
with its laws and regulations, request documentation or examina tion by 
calling for any evidence or by visiting the premises of the exp orter to 
review records and observe the facilities used in the productio n of the 
product.  
4. Without prejudice to paragraph 5, the customs authority of t he 
exporting Party receiving the request referred to in paragraph 2 shall 
provide the customs authority of the importing Party with the f ollowing 
information:  
(a) the requested documentation, where available;  
(b) an opinion on the originating status of the product;  
(c) the description of the product subject to examination and t he tariff 
classification relevant to the application of this Chapter;  
(d) a description and explanation of the production process suf ficient to 
support the originating status of the product;  
(e) information on the manner in which the examination was 
conducted; and  
(f) supporting documentation, if appropriate.  
5. The customs authority of the exporting Party shall not provi de the 
information referred to in paragraph 4 to the customs authority  of the 
importing Party if that information is deemed confidential by t he 
exporter.  
6. Each Party shall notify the other Party of the contact detai ls, 
including postal and email addresses, and telephone and facsimi le 
numbers of the customs authorities and shall notify the other P arty of 
any modification regarding such information within 30 days afte r the 
date of the modification.  
ARTICLE 3.23  
Mutual assistance in the fight against fraud  
In case of a suspected breach of the provisions of this Chapter , the 
Parties shall provide each other with mutual assistance, in acc ordance 
with the CMAA.  
ARTICLE 3.24  
Denial of preferential tariff treatment  
1. Without prejudice to paragraph 3, the customs authority of t he 
importing Party may deny preferential tariff treatment, if:  
(a) within three months after the date of the request for infor mation 
pursuant to paragraph 1 of Article 3.21:  
(i) no reply is provided; or  
(ii) if the claim for preferential tariff treatment was based o n the 
importer's knowledge as referred to in subparagraph 2(b) of 
Article 3.16, the information provided is inadequate to 
confirm that the product is originating;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 41  
(b) within three months after the date of the request for infor mation 
pursuant to paragraph 5 of Article 3.21:  
(i) no reply is provided; or  
(ii) the information provided is inadequate to confirm that the  
product is originating;  
(c) within 10 months after the date of the request for informat ion 
pursuant to paragraph 2 of Article 3.22:  
(i) no reply is provided; or  
(ii) the information provided is inadequate to confirm that the  
product is originating; or  
(d) following a prior request for assistance pursuant to Articl e 3.23 and 
within a mutually agreed period, in respect of products which h ave 
been the subject of a claim as referred to in paragraph 1 of 
Article 3.16:  
(i) the customs authority of the exporting Party fails to provi de the 
assistance; or  
(ii) the result of that assistance is inadequate to confirm tha t the 
product is originating.  
2. The customs authority of the importing Party may deny prefer ­
ential tariff treatment to a product for which an importer clai ms prefer­
ential tariff treatment where the importer fails to comply with  
requirements of this Chapter other than those relating to the o riginating 
status of the products.  
3. If the customs authority of the importing Party has sufficie nt 
justification to deny preferential tariff treatment under parag raph 1, in 
cases where the customs authority of the exporting Party has pr ovided 
an opinion pursuant to subparagraph 4(b) of Article 3.22 confir ming the 
originating status of the products, the customs authority of th e importing 
Party shall notify the customs authority of the exporting Party  of its 
intention to deny the preferential tariff treatment within two months 
after the date of receipt of that opinion. If such notification  is made, 
consultations shall be held on request of a Party, within three  months 
after the date of the notification. The period for consultation  may be 
extended on a case by case basis by mutual agreement between th e 
Parties. The consultation may take place in accordance with the  
procedure set out by the Committee on Rules of Origin and 
Customs-Related Matters established pursuant to Article 22.3. U pon 
the expiry of the period for consultation, the customs authorit y of the 
importing Party may deny the preferential tariff treatment sole ly on the 
basis of sufficient justification and after having granted the importer the 
right to be heard.  
ARTICLE 3.25  
Confidentiality  
1. Each Party shall maintain, in accordance with its laws and r egu­
lations, the confidentiality of any information provided to it by the other 
Party pursuant to this Chapter, and shall protect that informat ion from 
disclosure.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 42  
2. Information obtained by the authorities of the importing Par ty 
pursuant to this Chapter may only be used by those authorities for 
the purposes of this Chapter.  
3. Confidential business information obtained from the exporter  by 
the customs authority of the exporting Party or of the importin g Party 
through the application of Articles 3.21 and 3.22 shall not be disclosed, 
unless otherwise provided for in this Chapter.  
4. Information obtained by the customs authority of the importi ng 
Party pursuant to this Chapter shall not be used by the importi ng Party 
in any criminal proceedings carried out by a court or a judge, unless 
permission to use such information is granted by the exporting Party in 
accordance with its laws and regulations.  
ARTICLE 3.26  
Administrative measures and sanctions  
Each Party shall impose administrative measures and, where appr o­
priate, sanctions, in accordance with its laws and regulations,  on any 
person who draws up a document, or causes a document to be draw n 
up, which contains incorrect information provided for the purpo se of 
obtaining preferential tariff treatment for a product, who does  not 
comply with the requirements set out in Article 3.19, or who do es 
not provide the evidence or refuses the visit referred to in pa ragraph 3 
of Article 3.22.  
SECTION C  
Miscellaneous  
ARTICLE 3.27  
Application of this Chapter to Ceuta and Melilla  
1. For the purposes of this Chapter, in the case of the Europea n 
Union, ‘Party’ does not include Ceuta and Melilla.  
2. Products originating in Japan, when imported into Ceuta or 
Melilla, shall in all respects be subject to the same customs t reatment 
under this Agreement as that which is applied to products origi nating in 
the customs territory of the European Union under Protocol 2 of  the Act 
of Accession of the Kingdom of Spain and the Portuguese Republi c to 
the European Communities. Japan shall apply to imports of produ cts 
covered by this Agreement and originating in Ceuta and Melilla the 
same customs treatment under this Agreement as that which is 
applied to products imported from and originating in the Europe an 
Union.  
3. The rules of origin and origin procedures under this Chapter  apply  
mutatis mutandis  to products exported from Japan to Ceuta and Melilla 
and to products exported from Ceuta and Melilla to Japan.  
4. Article 3.5 applies to the import and export of products bet ween 
the European Union, Japan and Ceuta and Melilla.  
5. Ceuta and Melilla shall be considered as a single territory.  
6. The customs authority of the Kingdom of Spain shall be 
responsible for the application of this Article in Ceuta and Me lilla. ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 43  
ARTICLE 3.28  
Committee on Rules of Origin and Customs-Related Matters  
1. The Committee on Rules of Origin and Customs-Related Matters  
established pursuant to Article 22.3 (hereinafter referred to i n this 
Chapter as ‘the Committee’) shall be responsible for the effect ive im­
plementation and operation of this Chapter, in addition to the other 
responsibilities specified in paragraph 1 of Article 4.14.  
2. For the purposes of this Chapter, the Committee shall have t he 
following functions:  
(a) reviewing and making appropriate recommendations, as necess ary, 
to the Joint Committee on:  
(i) the implementation and operation of this Chapter; and  
(ii) any amendments of the provisions of this Chapter proposed by 
a Party;  
(b) adopting explanatory notes to facilitate the implementation  of the 
provisions of this Chapter;  
(c) setting the consultation procedure referred to in paragraph  3 of 
Article 3.24; and  
(d) considering any other matter related to this Chapter as the  represen­
tatives of the Parties may agree.  
ARTICLE 3.29  
Transitional provisions for products in transit or storage  
The provisions of this Agreement may be applied to products whi ch 
comply with the provisions of this Chapter and which on the dat e of 
entry into force of this Agreement are either in transit from t he 
exporting Party to the importing Party or under customs control  in 
the importing Party without payment of import duties and taxes,  
subject to the making of a claim for preferential tariff treatm ent 
referred to in Article 3.16 to the customs authority of the imp orting 
Party, within 12 months of that date.  
CHAPTER 4  
CUSTOMS MATTERS AND TRADE FACILITATION  
ARTICLE 4.1  
Objectives  
The objectives of this Chapter are to:  
(a) promote trade facilitation for goods traded between the Par ties while 
ensuring effective customs controls, taking into account the 
evolution of trade practices;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 44  
(b) ensure transparency of each Party's customs legislation and  other 
trade-related laws and regulations and consistency thereof with  
applicable international standards;  
(c) ensure predictable, consistent and non-discriminatory appli cation by 
each Party of its customs legislation and other trade-related l aws 
and regulations;  
(d) promote simplification and modernisation of each Party's cu stoms 
procedures and practices;  
(e) further develop risk management techniques to facilitate le gitimate 
trade while securing the international trade supply chain; and  
(f) enhance cooperation between the Parties in the field of cus toms 
matters and trade facilitation.  
ARTICLE 4.2  
Scope  
1. This Chapter applies to matters relating to each Party's cus toms 
legislation, other trade-related laws and regulations and gener al admin­
istrative procedures related to trade, including their applicat ion to goods 
traded between the Parties, as well as the cooperation between the 
Parties.  
2. Nothing in this Chapter shall affect the rights and obligati ons of a 
Party under Chapters 6 and 7.  
3. In the event of any inconsistency between this Chapter and 
Chapter 6 or 7, Chapter 6 or 7 shall prevail to the extent of t he 
inconsistency.  
4. This Chapter applies without prejudice to the fulfilment of each 
Party's legitimate policy objectives and its obligations under inter­
national agreements to which it is a party, regarding the prote ction of:  
(a) public morals;  
(b) human, animal or plant life or health;  
(c) national treasures of artistic, historic or archaeological value; or  
(d) the environment.  
5. This Chapter shall be implemented by each Party in accordanc e 
with its laws and regulations. Each Party shall use its availab le 
resources in an appropriate way to implement this Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 45  
ARTICLE 4.3  
Transparency  
1. Each Party shall ensure that its customs legislation and oth er 
trade-related laws and regulations as well as its general admin istrative 
procedures and relevant information of general application rela ted to 
trade are published and readily available to any interested per son in 
an easily accessible manner, including, as appropriate, through  the 
Internet.  
2. Each Party shall publish and make readily available its cust oms 
legislation, other trade-related laws and regulations and gener al admin­
istrative procedures related to trade as early as possible befo re their 
entry into force, in order to enable any interested person to b ecome 
acquainted with them, except in the case:  
(a) of urgent circumstances;  
(b) of minor changes to such laws, regulations or general admin istrative 
procedures;  
(c) the effectiveness of such laws and regulations or their enf orcement 
is undermined as a result of prior publication; or  
(d) of measures having relieving effects.  
3. Each Party shall designate one or more enquiry points to ans wer 
reasonable enquiries from any interested persons on the matters  covered 
by paragraph 1. Enquiry points shall answer such enquiries and provide 
any relevant forms and documents within a reasonable time perio d set 
by each Party.  
4. Each Party shall, as appropriate, provide for regular consul tations 
between its customs authority and other trade-related agencies and 
traders or other stakeholders located within its territory.  
5. Information on fees and charges shall be published in accord ance 
with paragraphs 1 and 2. That information shall include the fee s and 
charges that will be applied, the reason for such fees and char ges, the 
responsible authority and when and how payment is to be made. S uch 
fees and charges shall not be applied until information on them  has been 
published.  
ARTICLE 4.4  
Procedures for import, export and transit  
1. Each Party shall apply its customs legislation and other 
trade-related laws and regulations in a predictable, consistent , trans­
parent and non-discriminatory manner.  
2. Each Party shall ensure that its customs procedures:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 46  
(a) are consistent with international standards and recommended  
practices applicable to each Party in the area of customs proce dures 
such as those made under the auspices of the World Customs 
Organization (  1 ) (hereinafter referred to as ‘the WCO’), including 
the substantive elements of the Protocol of Amendment to the In ter­
national Convention on the Simplification and Harmonization of 
Customs Procedures, done at Brussels on 26 June 1999, the Inter ­
national Convention on the Harmonized Commodity Description 
and Coding System, done at Brussels on 14 June 1983, and the 
Framework of Standards to Secure and Facilitate Global Trade of  
the WCO (hereinafter referred to as ‘the SAFE Framework’);  
(b) aim at facilitating legitimate trade, taking into account t he evolution 
of trade practices, while securing compliance with its laws and  
regulations;  
(c) provide for effective enforcement in case of breaches of it s laws and 
regulations concerning customs procedures, including duty evasi on 
and smuggling; and  
(d) do not include mandatory use of customs brokers or preshipm ent 
inspections.  
3. Each Party shall adopt or maintain measures granting favoura ble 
treatment with respect to customs controls prior to the release  of goods 
to traders or operators fulfilling criteria specified in its la ws and 
regulations.  
4. Each Party shall promote the development and use of advanced  
systems, including those based on information and communication s 
technology, to facilitate the exchange of electronic data betwe en 
traders or operators and its customs authority and other trade- related 
agencies.  
5. Each Party shall work towards further simplification and sta ndard­
isation of data and documentation required by its customs autho rity and 
other trade-related agencies.  
ARTICLE 4.5  
Release of goods  
Each Party shall adopt or maintain customs procedures that:  
(a) provide for the prompt release of goods within a period tha t is not 
longer than necessary to ensure compliance with its laws and 
regulations;  ▼B 
( 1 ) For greater certainty, the WCO was established in 1952 as the  Customs 
Co-operation Council (CCC).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 47  
(b) allow for advance electronic submission and processing of d ocu­
mentation and any other required information prior to the arriv al of 
the goods; and  
(c) allow for the release of goods prior to the final determina tion of 
customs duties, taxes, fees and charges, subject to the provisi on of a 
guarantee, if required by its laws and regulations, in order to  secure 
their final payment.  
ARTICLE 4.6  
Simplification of customs procedures  
1. Each Party shall work towards simplification of its requirem ents 
and formalities for customs procedures in order to reduce the t ime and 
costs thereof for traders or operators, including small and med ium-sized 
enterprises.  
2. Each Party shall adopt or maintain measures allowing traders  or 
operators fulfilling criteria specified in its laws and regulat ions to 
benefit from further simplification of customs procedures. Such  simplifi­
cation may allow periodical declaration for the determination a nd 
payment of customs duties and taxes covering multiple imports w ithin 
a given period, after the release of the goods.  
3. Each Party shall adopt or maintain programmes which enable 
operators fulfilling criteria specified in its laws and regulat ions to 
benefit further from or have easier access to the simplificatio n 
referred to in paragraph 2.  
ARTICLE 4.7  
Advance rulings  
1. Each Party shall issue, through its customs authority, an ad vance 
ruling that sets forth the treatment to be provided to the good s 
concerned. That ruling shall be issued in a reasonable, time-bo und 
manner to the applicant that has submitted a written request, 
including in electronic format, containing all necessary inform ation in 
accordance with the laws and regulations of the issuing Party.  
2. An advance ruling shall cover tariff classification of the g oods, 
origin of goods including their qualification as originating go ods under 
Chapter 3 or any other matter as the Parties may agree, in part icular 
regarding the appropriate method or criteria to be used for the  customs 
valuation of the goods.  
3. Subject to any confidentiality requirements in its laws and regu­
lations, a Party may publish its advance rulings, including thr ough the 
Internet.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 48  
ARTICLE 4.8  
Appeal and review  
1. Each Party shall guarantee the right of appeal or review to any 
person to whom an administrative decision has been addressed by  the 
customs authority or other trade-related agencies of that Party . 
2. Appeal or review shall include:  
(a) an administrative appeal to or review by an administrative authority 
higher than or independent of the official or office that issue d the 
decision; or  
(b) a judicial appeal or review of the decision.  
3. Each Party shall ensure that, if the decision on appeal or r eview 
referred to in subparagraph 2(a) is not issued within a period of time 
provided for in its laws and regulations or without undue delay , the 
person referred to in paragraph 1 has the right to further admi nistrative 
or judicial appeal or review.  
4. Each Party shall ensure that the person referred to in parag raph 1 
is provided with the reasons for the administrative decision to  enable 
that person to have recourse to appeal or review procedures whe n 
necessary.  
ARTICLE 4.9  
Risk management  
1. Each Party shall adopt or maintain a risk management system that 
enables its customs authority to concentrate inspection activit ies on 
high-risk consignments and that expedites the release of low-ri sk 
consignments.  
2. Each Party shall base risk management on assessment of risk 
through appropriate selectivity criteria.  
3. A Party may also select, on a random basis, consignments for  
inspection activities referred to in paragraph 1 as part of its  risk 
management.  
4. Each Party shall design and apply risk management in a manne r as 
to avoid arbitrary or unjustifiable discrimination, or disguise d 
restrictions to international trade.  
ARTICLE 4.10  
Post-clearance audit  
1. With a view to expediting the release of goods, each Party s hall 
adopt or maintain post-clearance audit to ensure compliance wit h its 
customs legislation and other trade-related laws and regulation s. The 
customs authority of each Party shall use the results of post-c learance 
audit performed by it when applying the risk management referre d to in 
Article 4.9. A Party may provide that its customs authority use s the 
results of the post-clearance audit performed by other trade-re lated 
agencies when applying risk management, and  vice-versa . ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 49  
2. Each Party shall select a person or a consignment for 
post-clearance audit in a risk-based manner, which may include appro­
priate selectivity criteria. Each Party shall conduct post-clea rance audits 
in a transparent manner. Where the person is involved in the au dit 
process and conclusive results have been achieved, the Party sh all, 
without delay, notify the person whose record is audited of the  
results, the person's rights and obligations and the reasons fo r the 
results.  
ARTICLE 4.11  
Transit and transhipment  
Each Party shall adopt or maintain procedures to facilitate the  
movement of goods from or to the other Party that are in transi t 
through or in transhipment within its customs territory, while main­
taining appropriate control.  
ARTICLE 4.12  
Customs cooperation  
1. Without prejudice to other forms of cooperation provided for  in 
this Agreement, the customs authorities of the Parties shall co operate, 
including by exchanging information, and provide mutual adminis trative 
assistance in the matters referred to in this Chapter in accord ance with 
the CMAA, notwithstanding Article 1.6.  
2. The customs authorities of the Parties shall enhance coopera tion 
on the matters referred to in this Chapter with a view to furth er 
developing trade facilitation while ensuring compliance with th eir 
respective customs legislation and improving supply chain secur ity, in 
the following areas:  
(a) cooperation on further simplification of customs procedures , taking 
into account the evolution of trade practices;  
(b) cooperation on harmonisation of data requirements for custo ms 
purposes, in line with applicable international standards such as 
the WCO standards;  
(c) cooperation on further development of the customs-related a spects 
of securing and facilitating the international trade supply cha in in 
accordance with the SAFE Framework;  
(d) cooperation on improvement of their risk management techniq ues, 
including sharing best practices and, if appropriate, risk info rmation 
and control results;  
(e) cooperation with a view to further developing the measures referred 
to in paragraph 3 of Article 4.4 and paragraph 2 of Article 4.6  or 
the programmes referred to in paragraph 3 of Article 4.6, inclu ding 
the possibility of cooperation with a view to allowing traders or 
operators of a Party to benefit from the measures or the progra mmes 
of the other Party;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 50  
(f) cooperation and coordination in international organisations  such as 
the WTO and the WCO, on matters of common interest, including 
tariff classification, customs valuation and origin, with a vie w to 
establishing, if possible, common positions; and  
(g) cooperation on enforcement against the trafficking of prohi bited 
goods.  
3. The customs authorities of the Parties shall ensure the exch ange of 
information necessary for the purposes of paragraph 2.  
ARTICLE 4.13  
Temporary admission  
For the temporary admission of goods referred to in Article 2.1 0 and 
regardless of their origin, each Party shall, in accordance wit h the 
procedures laid down in international agreements concerning 
temporary admissions and applied by the Party, accept A.T.A. 
carnets (  1 ) issued in the other Party.  
ARTICLE 4.14  
Committee on Rules of Origin and Customs-Related Matters  
1. The Committee on Rules of Origin and Customs-Related Matters  
established pursuant to Article 22.3 (hereinafter referred to i n this 
Chapter as ‘the Committee’) shall be responsible for the effect ive im­
plementation and operation of this Chapter and the customs-rela ted 
matters of Chapter 2 and of Article 14.51, in addition to the o ther 
responsibilities specified in paragraph 1 of Article 3.28. (  2 ) 
2. The Committee shall hold joint meetings with the Joint Custo ms 
Co-operation Committee (hereinafter referred to in this Chapter  as ‘the 
JCCC’) established pursuant to the CMAA, unless such joint meet ings 
are not necessary to ensure consistency in the implementation a nd 
operation of the provisions referred to in paragraph 1 and in t he 
CMAA. (  3 ) 
3. The Parties shall ensure that the composition of their deleg ations 
to meetings of the Committee corresponds to the agenda items.  
4. Without prejudice to the functions of the JCCC, the Committe e 
shall have the following functions:  
(a) addressing all issues arising from the implementation and o peration 
of the provisions referred to in paragraph 1;  ▼B 
( 1 ) ‘A.T.A. carnet’ has the same meaning as in the Customs Conven tion on the 
A.T.A. Carnet for the Temporary Admission of Goods, done at Bru ssels on 
6 December 1961 or the Convention on Temporary Admission, done at 
Istanbul on 26 June 1990. 
( 2 ) For greater certainty, nothing in this Article shall affect t he rights and obli­
gations of the Parties with regard to the Committee on Trade in  Goods 
relating to Chapter 2, nor the Committee on Intellectual Proper ty relating 
to Chapter 14. 
( 3 ) For greater certainty, nothing in this Article shall be const rued to prevent the 
JCCC from holding a meeting solely within the framework of the CMAA.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 51  
(b) identifying areas for improvement in the implementation and  
operation of the provisions referred to in paragraph 1;  
(c) functioning as a mechanism to expeditiously reach mutually agreed 
solutions with regard to any matters covered by the provisions 
referred to in paragraph 1;  
(d) formulating resolutions, recommendations or opinions regard ing 
actions or measures which it considers necessary for the attain ment 
of the objectives and effective functioning of this Chapter;  
(e) deciding on the actions to be taken or the measures to be i mplemen­
ted by a Party or the Parties, in the areas referred to in para graph 2 
of Article 4.12, which it considers necessary for the attainmen t of 
the objectives and effective functioning of this Chapter; and  
(f) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1.  
CHAPTER 5  
TRADE REMEDIES  
SECTION A  
General provisions  
ARTICLE 5.1  
Definitions  
For the purposes of this Chapter:  
(a) ‘domestic industry’ means the producers as a whole of the l ike or 
directly competitive goods operating in a Party, or those whose  
collective output of the like or directly competitive goods 
constitutes a major proportion of the total domestic production  of 
those goods;  
(b) ‘serious injury’ means a significant overall impairment in the 
position of a domestic industry;  
(c) ‘threat of serious injury’ means serious injury that is cle arly 
imminent in accordance with the investigation referred to in 
paragraph 3 of Article 5.4. A determination of the existence of  a  
threat of serious injury shall be based on facts and not merely  on 
allegation, conjecture or remote possibility; and  
(d) ‘transition period’ means, in relation to a particular orig inating 
good, the period beginning on the date of entry into force of t his 
Agreement and ending 10 years after the date of completion of t ariff 
reduction or elimination on that good in accordance with Annex 2- 
A. ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 52  
SECTION B  
Bilateral safeguard measures  
ARTICLE 5.2  
Application of bilateral safeguard measures  
1. If, as a result of the elimination or reduction of a customs  duty in 
accordance with Article 2.8, an originating good from one Party  is 
being imported into the other Party in such increased quantitie s, in 
absolute terms or relative to domestic production, and under su ch 
conditions as to cause or threaten to cause serious injury to a  
domestic industry, the other Party may adopt the measures provi ded 
for in paragraph 2 to the extent necessary to prevent or remedy  the 
serious injury to the domestic industry of the other Party and to 
facilitate the adjustment of the domestic industry.  
2. Bilateral safeguard measure may consist of:  
(a) the suspension of any further reduction of the rate of customs  duty 
on the originating good provided for in Chapter 2; or  
(b) the increase of the rate of customs duty on the originating  good to a 
level not exceeding the lesser of:  
(i) most-favoured-nation applied rate of customs duty in effect  on 
the day when the bilateral safeguard measure is applied; and  
(ii) most-favoured-nation applied rate of customs duty in effec t on 
the day immediately preceding the date of entry into force of 
this Agreement.  
ARTICLE 5.3  
Conditions and limitations  
1. No bilateral safeguard measure shall be maintained except to  the 
extent and for such period of time as may be necessary to preve nt or 
remedy serious injury and to facilitate the adjustment of the d omestic 
industry, provided that such period of time does not exceed a p eriod of 
two years. However, a bilateral safeguard measure may be extend ed, 
provided that the total duration of the bilateral safeguard mea sure, 
including such extensions, does not exceed four years.  
2. Bilateral safeguard measures may only be applied during the tran­
sition period.  
3. In order to facilitate adjustment in a situation where the e xpected 
duration of a bilateral safeguard measure exceeds one year, the  Party 
maintaining the bilateral safeguard measure shall progressively  liberalise 
the bilateral safeguard measure at regular intervals during the  period of 
application.  
4. No bilateral safeguard measure shall be applied to the impor t of a 
particular originating good which has already been subject to s uch a 
bilateral safeguard measure for a period of time equal to the d uration of 
the previous bilateral safeguard measure or one year, whichever  is 
longer.  
5. Upon the termination of a bilateral safeguard measure, the r ate of 
customs duty for the originating good subject to the measure sh all be 
the rate which would have been in effect but for the bilateral safeguard 
measure.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 53  
ARTICLE 5.4  
Investigation  
1. A Party may apply a bilateral safeguard measure only after a n 
investigation has been carried out by its competent authority (  1 ) in 
accordance with the same procedures as those provided for in 
Article 3 and subparagraph 2(c) of Article 4 of the Agreement o n 
Safeguards.  
2. The investigation shall in all cases be completed within one  year 
following its date of initiation.  
3. In the investigation to determine whether the increased impo rts of 
an originating good have caused or are threatening to cause ser ious 
injury to a domestic industry, the competent authority which ca rries 
out the investigation shall evaluate all relevant factors of an  objective 
and quantifiable nature having a bearing on the situation of th at 
domestic industry. Those factors include, in particular, the ra te and 
amount of the increase in imports of the originating good in ab solute 
and relative terms, the share of the domestic market taken by t he 
increased imports of the originating good, and the changes in t he 
level of sales, production, productivity, capacity utilisation,  profits and 
losses, and employment.  
4. The determination that increased imports of an originating g ood 
have caused or are threatening to cause serious injury to a dom estic 
industry shall not be made unless the investigation demonstrate s, on the 
basis of objective evidence, the existence of a causal link bet ween the 
increased imports of the originating good and the serious injur y or threat 
of serious injury to the domestic industry. In this determinati on, factors 
other than the increased imports of the originating good which are also 
causing injury to the domestic industry at the same time shall be taken 
into consideration.  
ARTICLE 5.5  
Notification  
1. A Party shall immediately notify the other Party in writing when 
it: 
(a) initiates an investigation referred to in paragraph 1 of Ar ticle 5.4 
relating to serious injury, or threat of serious injury, and th e reasons 
for it;  
(b) makes a finding of serious injury, or threat of serious inj ury, caused 
by increased imports; and  
(c) takes a decision to apply or extend a bilateral safeguard m easure.  
2. The notifying Party referred to in paragraph 1 shall provide  the 
other Party with all pertinent information, which shall include : 
(a) in the case of a notification referred to in subparagraph 1 (a), the 
reason for the initiation of the investigation, a precise descr iption of 
the originating good subject to the investigation and its subhe ading 
under the Harmonized System, the expected duration of the inves ­
tigation and the date of initiation of the investigation; and  ▼B 
( 1 ) For the purposes of this Section, for Japan, competent author ity includes its 
relevant authorities.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 54  
(b) in the case of a notification referred to in subparagraphs 1(b) and (c), 
evidence of serious injury or threat of serious injury caused b y the 
increased imports of the originating good, a precise descriptio n of 
the originating good subject to the proposed bilateral safeguar d 
measure and its subheading under the Harmonized System, a 
precise description of the proposed bilateral safeguard measure , 
and the proposed date of the introduction and expected duration  
of the bilateral safeguard measure.  
ARTICLE 5.6  
Consultations and compensations  
1. A Party proposing to apply or extend a bilateral safeguard m easure 
shall provide adequate opportunity for prior consultations with  the other 
Party with a view to reviewing the information arising from the  inves­
tigation referred to in paragraph 1 of Article 5.4, exchanging views on 
the bilateral safeguard measure and reaching an agreement on co mpen­
sation as provided for in this Article.  
2. A Party proposing to apply or extend a bilateral safeguard m easure 
shall provide the other Party with mutually agreed adequate mea ns of 
trade compensation in the form of concessions of customs duties , the 
value of which is substantially equivalent to that of the addit ional 
customs duties expected to result from the bilateral safeguard measure.  
3. If the Parties are unable to agree on the compensation withi n 
30 days after the commencement of the consultations, the Party to 
whose originating good the bilateral safeguard measure is appli ed 
shall be free to suspend the application of concessions of cust oms 
duties under this Agreement, the value of which is substantiall y 
equivalent to that of the additional customs duties resulting f rom the 
bilateral safeguard measure. The Party exercising the right of suspension 
may suspend the application of concessions of customs duties on ly for 
the minimum period necessary to achieve the substantially equiv alent 
effects and only while the bilateral safeguard measure is maint ained.  
4. Notwithstanding paragraph 3, the right of suspension referre d to in 
that paragraph shall not be exercised for the first 24 months d uring 
which a bilateral safeguard measure is in effect, provided that  the 
bilateral safeguard measure has been taken as a result of an ab solute 
increase in imports and that such a safeguard measure conforms to the 
provisions of this Agreement.  
ARTICLE 5.7  
Provisional bilateral safeguard measures  
1. In critical circumstances, where delay would cause damage wh ich 
would be difficult to repair, a Party may apply a provisional b ilateral 
safeguard measure, which shall take the form of a measure set o ut in 
subparagraph 2(a) or (b) of Article 5.2, pursuant to a prelimin ary deter­
mination that there is clear evidence that increased imports of  an orig­
inating good of the other Party have caused or are threatening to cause 
serious injury to a domestic industry of the Party proposing to  apply the 
provisional bilateral safeguard measure.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 55  
2. A Party shall notify the other Party in writing of its propo sed 
provisional bilateral safeguard measure no later than at the da te of 
application thereof. Consultations between the Parties on the a pplication 
of the provisional bilateral safeguard measure shall be initiat ed immedi­
ately after the provisional bilateral safeguard measure is appl ied. The 
notification shall contain evidence of the existence of critica l circum­
stances, evidence of serious injury or threat of serious injury  caused by 
the increased imports of the originating good, a precise descri ption of 
the originating good subject to the proposed provisional bilate ral 
safeguard measure and its subheading under the Harmonized Syste m, 
and a precise description of the proposed provisional bilateral  safeguard 
measure.  
3. The duration of a provisional bilateral safeguard measure sh all not 
exceed 200 days. During that period, the pertinent requirements  of 
Article 5.4 shall be met. The duration of the provisional bilat eral 
safeguard measure shall be counted as part of the period referr ed to 
in paragraph 1 of Article 5.3.  
4. Paragraph 5 of Article 5.3 shall apply,  mutatis mutandis , to a 
provisional bilateral safeguard measure. The customs duty impos ed as 
a result of the provisional bilateral safeguard measure shall b e refunded 
if the subsequent investigation referred to in paragraph 1 of A rticle 5.4 
does not determine that the increased imports of the originatin g good 
subject to the provisional bilateral safeguard measure have cau sed or 
threatened to cause serious injury to a domestic industry.  
ARTICLE 5.8  
Miscellaneous  
The notifications referred to in paragraph 1 of Article 5.5 and  
paragraph 2 of Article 5.7 and any other communication between the 
Parties under this Section shall be made in English.  
SECTION C  
Global safeguard measures  
ARTICLE 5.9  
General provisions  
1. Nothing in this Chapter shall prevent a Party from applying 
safeguard measures to an originating good of the other Party in  
accordance with Article XIX of GATT 1994 and the Agreement on 
Safeguards.  
2. The provisions of this Section shall not be subject to dispu te 
settlement under Chapter 21.  
ARTICLE 5.10  
Application of safeguard measures  
A Party shall not apply or maintain, with respect to the same g ood, at 
the same time:  
(a) a bilateral safeguard measure set out in Section B;  
(b) a measure under Article XIX of GATT 1994 and the Agreement on 
Safeguards; or  
(c) a safeguard measure set out in Section C of Part 3 of Annex  2-A.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 56  
SECTION D  
Anti-dumping and countervailing measures  
ARTICLE 5.11  
General provisions  
1. The Parties maintain their rights and obligations under the 
Agreement on Anti-Dumping and the SCM Agreement.  
2. The provisions of this Section shall not be subject to dispu te 
settlement under Chapter 21.  
3. Chapter 3 shall not apply to anti-dumping and countervailing  
measures under this Agreement.  
ARTICLE 5.12  
Transparency and disclosure of essential facts  
1. Each Party shall conduct anti-dumping and countervailing dut y 
investigations in a fair and transparent manner, and based on t he 
Agreement on Anti-Dumping and the SCM Agreement.  
2. Each Party shall ensure, before or immediately after any 
imposition of provisional measures referred to in Article 7 of the 
Agreement on Anti-Dumping and Article 17 of the SCM Agreement, 
and in any case before a final determination is made, full disc losure of 
the essential facts under consideration which form the basis fo r the 
decision on whether to apply provisional and definitive measure s. The 
full disclosure of essential facts is without prejudice to the requirements 
on confidentiality referred to in Article 6.5 of the Agreement on 
Anti-Dumping and Article 12.4 of the SCM Agreement. Such disclo sure 
shall be made in writing, and should take place in sufficient t ime for 
interested parties to defend their interests.  
3. The disclosure of the essential facts, which is made in acco rdance 
with paragraph 2, shall contain in particular:  
(a) in the case of an anti-dumping investigation, the margins o f 
dumping established, a sufficiently detailed explanation of the  
basis and methodology upon which normal values and export 
prices were established, and of the methodology used in the 
comparison of the normal values and export prices including any  
adjustments;  
(b) in the case of a countervailing duty investigation, the det ermination 
of countervailable subsidisation, including sufficient details on the 
calculation of the amount and methodology followed to determine  
the existence of subsidisation; and  
(c) information relevant to the determination of injury, includ ing 
information concerning the volume of the dumped imports and 
the effect of the dumped imports on prices in the domestic 
market for like goods, the detailed methodology used in the cal cu­
lation of price undercutting, the consequent impact of the dump ed 
imports on the domestic industry, and the demonstration of a ca usal 
relationship including the examination of factors other than th e 
dumped imports as referred to in Article 3.5 of the Agreement o n 
Anti-Dumping.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 57  
4. In cases in which an investigating authority (  1 ) of a Party intends 
to make use of the facts available pursuant to Article 6.8 of t he 
Agreement on Anti-Dumping, the investigating authority shall in form 
the interested party concerned of its intentions and give a cle ar indi­
cation of the reasons which may lead to the use of the facts av ailable. If, 
after having been given the opportunity to provide further expl anations 
within a reasonable time period, the explanations given by the interested 
party concerned are considered by the investigating authority a s not 
being satisfactory, the disclosure of essential facts shall con tain a 
clear indication of the facts available that the investigating authority 
has used instead.  
ARTICLE 5.13  
Consideration of public interest  
When conducting anti-dumping and countervailing duty investigat ions 
on a good, the investigating authority of the importing Party s hall, in 
accordance with its laws and regulations, provide opportunities  for 
producers in the importing Party of the like good, for importer s of 
the good, for industrial users of the good and for representati ve 
consumer organisations in cases where the good is commonly sold  at 
the retail level, to submit their views in writing with regard to the 
anti-dumping and countervailing duty investigation, including 
concerning the potential impact of a duty on their situation.  
ARTICLE 5.14  
Anti-dumping investigation  
When the investigating authority of the importing Party has rec eived a 
written application by or on behalf of its domestic industry fo r the 
initiation of an anti-dumping investigation in respect of a goo d from 
the exporting Party, the importing Party shall notify, at least  10 days in 
advance of the initiation of such investigation, the exporting Party of 
such application.  
CHAPTER 6  
SANITARY AND PHYTOSANITARY MEASURES  
ARTICLE 6.1  
Objectives  
The objectives of this Chapter are to:  
(a) protect human, animal or plant life or health through the d evel­
opment, adoption and enforcement of sanitary and phytosanitary 
measures while minimising their negative effects on trade betwe en 
the Parties;  ▼B 
( 1 ) For the purposes of this Section, for Japan, an investigating  authority includes 
its relevant investigating authorities.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 58  
(b) promote cooperation between the Parties on the implementati on of 
the SPS Agreement; and  
(c) provide means for improving communication and cooperation 
between the Parties, a framework for addressing matters related  to 
the implementation of sanitary and phytosanitary measures, and 
means for achieving mutually acceptable solutions.  
ARTICLE 6.2  
Scope of application  
This Chapter applies to all sanitary and phytosanitary measures  of the 
Parties under the SPS Agreement that may, directly or indirectl y, affect 
trade between the Parties.  
ARTICLE 6.3  
Definitions  
1. For the purposes of this Chapter, the definitions set out in  
Annex A to the SPS Agreement apply.  
2. For the purposes of this Chapter:  
(a) ‘import conditions’ means any sanitary or phytosanitary mea sures 
that are required to be fulfilled for the import of products; a nd 
(b) ‘protected zone’ means an officially defined geographical p art of the 
territory of each Party in which a specific regulated pest is n ot 
established in spite of favourable conditions for its establish ment 
and its presence in other parts of the territory of the Party.  
3. In addition, the Committee on Sanitary and Phytosanitary 
Measures established pursuant to Article 22.3 may agree on othe r defi­
nitions for the application of this Chapter taking into conside ration the 
glossaries and definitions developed by relevant international organi­
sations, such as the Codex Alimentarius Commission (hereinafter  
referred to as ‘Codex Alimentarius’), the World Organisation fo r 
Animal Health (hereinafter referred to as ‘OIE’) and the releva nt inter­
national organisations operating within the framework of the In ter­
national Plant Protection Convention (hereinafter referred to a s 
‘IPPC’). In the event of an inconsistency between the definitio ns 
agreed by the Committee on the Sanitary and Phytosanitary Measu res 
and the definitions set out in the SPS Agreement, the definitio ns set out 
in the SPS Agreement shall prevail.  
ARTICLE 6.4  
Relation to the WTO Agreement  
The Parties affirm their rights and obligations relating to san itary and 
phytosanitary measures under the SPS Agreement. Nothing in this  
Chapter shall affect the rights and obligations of each Party u nder the 
SPS Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 59  
ARTICLE 6.5  
Competent authorities and contact points  
1. As of the date of entry into force of this Agreement, each P arty 
shall provide the other Party with a description of the compete nt auth­
orities for the implementation of this Chapter and a contact po int for 
communication on all matters covered by this Chapter.  
2. Each Party shall inform the other Party of any significant c hanges 
in the structure, organisation and division of responsibilities  of their 
competent authorities and ensure that the information on contac t 
points is kept up to date.  
ARTICLE 6.6  
Risk assessment  
The Parties shall ensure that their sanitary and phytosanitary measures 
are based on risk assessment in accordance with Article 5 and o ther 
relevant provisions of the SPS Agreement.  
ARTICLE 6.7  
Import conditions, import procedures and trade facilitation  
1. Import conditions shall be established by the importing Part y in 
order to achieve the appropriate level of protection, subject t o and 
taking into account consultations between the Parties when nece ssary.  
2. Without prejudice to the rights and obligations of each Part y under 
the SPS Agreement, the importing Party should, if requested by the 
exporting Party, apply the import conditions for products to th e entire 
territory of the exporting Party in a consistent manner.  
3. Paragraphs 1 and 2 shall not affect the import conditions ex isting 
between the Parties on the date of entry into force of this Agr eement. 
The Parties shall give consideration to any request for a revie w of those 
import conditions.  
4. Each Party shall ensure, with respect to any import procedur es to 
check and ensure the fulfilment of sanitary or phytosanitary me asures, 
including those for the approval and clearance, that:  
(a) such procedures are simplified, expedited and completed wit hout 
undue delay, in accordance with the SPS Agreement;  
(b) such procedures are not applied in a manner which would con stitute 
an arbitrary or unjustifiable discrimination against the other Party;  
(c) the standard processing period of each procedure is publish ed or 
that the anticipated processing period is communicated to the 
applicant upon request; and  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 60  
(d) information requirements are limited to what is necessary f or appro­
priate control, inspection and approval procedures, including f or the 
approval of the use of additives or for the establishment of 
tolerances for contaminants in food, beverages or feedstuffs.  
5. Taking into account the applicable standards developed under  the 
IPPC, the Parties shall maintain adequate information on their pest 
status, including surveillance, eradication and containment pro grammes 
and their results, in order to support the categorisation of pe sts and to 
justify phytosanitary import conditions.  
6. Each Party shall establish lists of regulated pests for 
commodities (  1 ) where phytosanitary concerns exist. The lists shall 
contain, as appropriate:  
(a) the quarantine pests not known to occur within any part of its 
territory;  
(b) the quarantine pests which are known to occur within any pa rt of its 
territory but are not widely distributed and under official con trol; 
and 
(c) any other regulated pest for which phytosanitary measures m ay be 
taken.  
For commodities for which phytosanitary concerns exist, import 
conditions shall be limited to measures ensuring the absence of  
regulated pests of the importing Party. The importing Party sha ll 
make available its list of regulated commodities and the phytos anitary 
import requirements for all regulated commodities. This informa tion 
shall include, as appropriate, the specific quarantine pests an d additional 
declarations on phytosanitary certificates as prescribed by the  importing 
Party.  
7. Where it is necessary to establish import conditions to resp ond to 
a request of the exporting Party:  
(a) the importing Party shall take all necessary steps to allow  the import 
of the products concerned without undue delay;  
(b) the exporting Party shall:  
(i) provide all relevant information required by the importing 
Party; and  
(ii) give reasonable access to the importing Party for audit an d 
other relevant procedures.  
8. Where a range of alternative sanitary or phytosanitary measu res 
are available to attain the appropriate level of protection of the 
importing Party, the Parties shall, on request of the exporting  Party, 
consider selecting a more practicable and less trade-restrictiv e solution.  ▼B 
( 1 ) For the purposes of this Chapter, ‘commodities’ is understood  in accordance 
with the Glossary of Phytosanitary Terms (International Standar ds for Phytos­
anitary Measures No.5) produced by the Secretariat of the IPPC.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 61  
9. Where a certificate issued by the exporting Party is require d for 
sanitary or phytosanitary objectives, the format of the certifi cate and its 
contents shall be agreed by the Parties, taking into account in ternational 
standards, guidelines or recommendations of the Codex Alimentar ius, 
OIE or IPPC.  
10. Each Party shall promote the implementation of electronic c ertifi­
cation and other technologies to facilitate trade.  
11. The purpose of the verifications by officials of the import ing 
Party in the territory of the exporting Party should be to faci litate 
new trade. Those verifications should not become a permanent 
measure. The importing Party shall replace an existing verifica tion 
measure by an alternative measure which verifies compliance wit h the 
agreed requirements for phytosanitary measures by the exporting  Party, 
if so requested by the exporting Party and accepted without und ue delay 
by the importing Party.  
12. Consignments of regulated commodities shall be accepted on the 
basis of adequate assurances by the exporting Party, without sp ecific 
import authorisations in the form of a licence or permit, excep t where an 
official consent for import is necessary, based on the relevant  standards, 
guidelines and recommendations of the IPPC.  
13. Pest risk analysis shall begin as promptly as possible and shall be 
concluded without undue delay.  
14. Any fees imposed for the procedures on imported products fr om 
the exporting Party shall be equitable in relation to any fees charged on 
like domestic products and should be no higher than the actual cost of 
the service in accordance with subparagraph 1(f) of Annex C to the 
SPS Agreement.  
ARTICLE 6.8  
Audit  
1. In order to attain and maintain confidence in the effective im­
plementation of this Chapter, the Parties shall assist each oth er to 
carry out audits of:  
(a) all or parts of the exporting Party's inspection and certif ication 
system; and  
(b) the results of the controls carried out under the exporting  Party's 
inspection and certification system.  
The Parties shall carry out those audits in accordance with the  
provisions of the SPS Agreement, taking into account the releva nt inter­
national standards, guidelines and recommendations of the Codex  
Alimentarius, OIE or IPPC.  
2. The importing Party may conduct audits by requesting informa tion 
from the exporting Party or by audit visits to the exporting Pa rty. 
3. An audit visit shall be carried out under the conditions agr eed in 
advance by the Parties.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 62  
4. The importing Party shall provide the exporting Party with t he 
opportunity to comment in writing on the findings of the audit.  The 
importing Party shall take any such comments into account befor e 
reaching its conclusions and taking any action thereon. The imp orting 
Party shall, without undue delay, provide the exporting Party w ith a 
written report setting out its conclusions.  
5. The costs for an audit visit shall be borne by the importing  Party 
unless otherwise agreed by the Parties.  
ARTICLE 6.9  
Procedure for listing of establishments or facilities  
1. When required by the importing Party, the competent authorit ies 
of the exporting Party shall ensure that lists of establishment s and 
facilities which comply with the importing Party's import condi tions 
are drawn up, kept updated and communicated to the importing Pa rty. 
2. The importing Party may request the exporting Party to provi de 
information which is necessary to consider the lists referred t o in 
paragraph 1. Unless additional information is required to verif y the 
entries on the lists, the importing Party shall take the necess ary 
measures to allow imports from the listed establishments and fa cilities 
without undue delay. Without prejudice to Article 6.13, such me asures 
shall not include prior inspection unless such inspection is re quired by 
each Party's laws and regulations or otherwise agreed by the Pa rties.  
3. The importing Party may conduct audits in accordance with 
Article 6.8.  
4. The importing Party shall make the lists referred to in para graph 1 
publicly available as appropriate.  
5. A Party shall notify the other Party of its intention to int roduce 
new laws and regulations within the scope of this Article and a llow the 
other Party to provide comments thereon.  
ARTICLE 6.10  
Adaptation to regional conditions  
1. With regard to animals, animal products and animal by-produc ts, 
the Parties recognise the concept of zone and compartment speci fied in 
the OIE Terrestrial Animal Health Code and the OIE Aquatic Anim al 
Health Code.  
2. When establishing or maintaining sanitary import conditions on 
the request of the exporting Party, the importing Party shall r ecognise 
the zones or compartments established by the exporting Party as  a basis 
for consideration towards the determination of allowing or main taining 
the import.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 63  
3. The exporting Party shall identify its zones or compartments  
referred to in paragraph 2 and, on request of the importing Par ty, 
provide a full explanation and supporting data based on the OIE  
Terrestrial Animal Health Code or the OIE Aquatic Animal Health  
Code, or in other ways as deemed appropriate by the Parties on the 
basis of the knowledge acquired through experience of the expor ting 
Party's competent authorities.  
4. Each Party shall ensure that the procedures and obligations estab­
lished by paragraphs 2 and 3 are carried out without undue dela y. 
5. Unless the Parties agree otherwise, the Parties will, throug h the 
Committee on Sanitary and Phytosanitary Measures, exchange 
information on a way to establish and maintain mutual recogniti on of 
health status, based on the OIE Terrestrial Animal Health Code and 
recommendations adopted by the OIE.  
6. Each Party may establish the zones or compartments referred to in 
paragraph 2 for diseases not covered by the OIE Terrestrial Ani mal 
Health Code or the OIE Aquatic Animal Health Code and agree wit h 
the other Party to apply such zones or compartments in the trad e 
between the Parties.  
7. With regard to plants and plant products, the Parties recogn ise the 
concepts of pest free areas, pest free places of production, pe st free 
production sites and areas of low pest prevalence specified in the Inter­
national Standards for Phytosanitary Measures developed under t he 
IPPC, as well as the concept of protected zones which the Parti es 
agree to apply in trade between them.  
8. When establishing or maintaining phytosanitary import condit ions 
on request of the exporting Party, the importing Party shall re cognise 
the pest free areas, pest free places of production, pest free production 
sites, areas of low pest prevalence and protected zones establi shed by 
the exporting Party as a basis for consideration towards the de ter­
mination to allow or maintain the import.  
9. The exporting Party shall identify its pest free areas, pest  free 
places of production, pest free production sites and areas of l ow pest 
prevalence or protected zones. If requested by the importing Pa rty, the 
exporting Party shall provide a full explanation and supporting  data 
based on the relevant International Standards for Phytosanitary  
Measures developed under the IPPC, or in other ways as deemed a ppro­
priate by the Parties, based on the knowledge acquired through 
experience of the exporting Party's relevant phytosanitary auth orities.  
10. In implementing paragraphs 7 to 9, technical consultations and 
audits may be carried out. Technical consultations shall take p lace in 
accordance with Article 6.12. The audits shall be carried out i n 
accordance with Article 6.8, taking into account the biology of  the 
pest and the commodity concerned.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 64  
11. Each Party shall ensure that the procedures and obligations  set 
out in paragraphs 8 to 10 are carried out without undue delay.  
12. Whenever a quarantine pest is detected in a protected zone,  the 
exporting Party shall immediately notify the importing Party an d, on 
request of the importing Party, immediately suspend the relevan t export. 
The exporting Party may resume the export provided that the imp orting 
Party is satisfied with the assurances provided by the exportin g Party.  
ARTICLE 6.11  
Transparency and exchange of information  
1. Each Party shall, in accordance with Article 7 of the 
SPS Agreement and Annexes B and C to the SPS Agreement:  
(a) ensure transparency as regards:  
(i) sanitary and phytosanitary measures, including import 
conditions; and  
(ii) control, inspection and approval procedures, including com plete 
details about the mandatory administrative steps, expected 
timelines and the authorities in charge of receiving import app li­
cations and of processing them;  
(b) enhance mutual understanding of each Party's sanitary and p hytos­
anitary measures and their application; and  
(c) on a reasonable request of the other Party and as soon as p ossible, 
provide information on its sanitary and phytosanitary measures and 
their application, including:  
(i) import conditions that apply to the import of specific prod ucts;  
(ii) the state of progress of applications for authorisation of  specific 
products;  
(iii) the frequency of import checks carried out on products fr om 
the other Party; and  
(iv) matters related to the development and application of its 
sanitary and phytosanitary measures, including the progress 
concerning new available scientific evidence, that affect or 
may affect trade between the Parties with a view to minimising 
their negative effects.  
2. When the information referred to in subparagraphs 1(a) and ( c) 
has been made available by notification of a Party under the 
SPS Agreement, or when such information has been made available  
on an official, publicly accessible and free of charge website of that 
Party, the information referred to in subparagraphs 1(a) and (c ) shall be 
considered to have been provided.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 65  
ARTICLE 6.12  
Technical consultations  
1. Where a Party has significant concerns regarding human, anim al 
or plant life or health, or measures proposed or implemented by  the 
other Party, that Party may request technical consultations.  
2. The other Party shall respond to such a request without undu e 
delay and shall engage in the technical consultations to addres s those 
concerns.  
3. Each Party shall endeavour to provide the information necess ary to 
avoid a disruption in trade or to reach a mutually acceptable s olution.  
4. Where the Parties have already established other mechanisms than 
those referred to in this Article to address the concerns, they  shall make 
use of them to the extent possible in order to avoid unnecessar y 
duplication.  
5. Each Party shall seek to resolve any concerns with respect t o 
sanitary and phytosanitary measures of the other Party referred  to in 
paragraph 1 through technical consultations pursuant to this Ar ticle prior 
to initiating dispute settlement proceedings under this Agreeme nt. 
6. Each Party may terminate technical consultations by notifyin g the 
other Party in writing at any time no less than 90 days after t he date of 
receipt of the response by the other Party referred to in parag raph 2, or 
any other time period as agreed by the Parties.  
ARTICLE 6.13  
Emergency measures  
1. A Party may adopt emergency measures that are necessary for the 
protection of human, animal or plant life or health. When adopt ing such 
emergency measures the competent authority of that Party shall:  
(a) immediately notify the competent authorities of the other P arty of 
such emergency measures;  
(b) allow the other Party to submit comments in writing;  
(c) engage, if necessary, in technical consultations as referre d to in 
Article 6.12; and  
(d) take into account the comments referred to in subparagraph (b) and 
the results of technical consultations referred to in subparagr aph (c).  
2. In order to avoid unnecessary disruptions to trade, the impo rting 
Party shall consider information provided in a timely manner by  the 
exporting Party when making decisions with respect to consignme nts 
that, at the time of adoption of emergency measures, are being trans­
ported between the Parties.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 66  
3. The importing Party shall ensure that any emergency measure 
referred to in paragraph 1 is not maintained without scientific  
evidence. In cases where scientific evidence is insufficient, t he 
importing Party may provisionally adopt emergency measures on t he 
basis of available pertinent information, including that from t he relevant 
international organisation. The importing Party shall review th e 
emergency measure with a view to minimising its negative effect  on 
trade by either repealing that measure or replacing it by a per manent 
measure.  
ARTICLE 6.14  
Equivalence  
1. The importing Party shall accept sanitary and phytosanitary 
measures of the exporting Party as equivalent if the exporting Party 
objectively demonstrates to the importing Party that its measur es 
achieve the importing Party's appropriate level of protection. For that 
purpose, reasonable access shall be given, upon request, to the  
importing Party for inspection, testing and other relevant proc edures.  
2. The Parties shall, on request of either Party, enter into co nsul­
tations with the aim of achieving arrangements determining the equiv­
alence of specified sanitary and phytosanitary measures.  
3. In determining the equivalence of sanitary and phytosanitary  
measures, the Parties shall take into account the relevant guid ance of 
the WTO Committee on Sanitary and Phytosanitary Measures, in 
particular its Decision on the Implementation of Article 4 of t he 
Agreement on the Application of Sanitary and Phytosanitary 
Measures (  1 ) and international standards, guidelines and recommen­
dations of the Codex Alimentarius, OIE or IPPC.  
4. Where equivalence has been determined, the Parties may agree  on 
alternative import conditions and simplified certificates, taki ng into 
account international standards, guidelines or recommendations of the 
Codex Alimentarius, OIE or IPPC.  
ARTICLE 6.15  
Committee on Sanitary and Phytosanitary Measures  
1. The Committee on Sanitary and Phytosanitary Measures estab­
lished pursuant to Article 22.3 shall be responsible for the ef fective 
implementation and operation of this Chapter.  
2. The objectives of the Committee on Sanitary and Phytosanitar y 
Measures are to:  
(a) enhance each Party's implementation of this Chapter;  
(b) consider sanitary and phytosanitary matters of mutual inter est; and  
(c) enhance communication and cooperation on sanitary and phyto s­
anitary matters of mutual interest.  ▼B 
( 1 ) WTO Document G/SPS/19/Rev.2, dated 23 July 2004.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 67  
3. The Committee on Sanitary and Phytosanitary Measures:  
(a) shall provide a forum to improve the Parties' understanding  of 
sanitary and phytosanitary matters that relate to the implement ation 
of the SPS Agreement;  
(b) shall provide a forum to enhance mutual understanding of ea ch 
Party's sanitary and phytosanitary measures and the related reg u­
latory processes;  
(c) shall monitor, review and exchange information on the imple men­
tation and operation of this Chapter;  
(d) shall serve as a forum to address the concerns referred to in 
paragraph 1 of Article 6.12 with a view to reaching mutually 
acceptable solutions provided that the Parties have first attem pted 
to address them through the technical consultations pursuant to  
Article 6.12 and other topics agreed by the Parties;  
(e) shall determine the appropriate means, which may include  ad hoc  
working groups, to undertake specific tasks related to the func tions 
of the Committee on Sanitary and Phytosanitary Measures;  
(f) may identify and consider technical cooperation projects be tween 
the Parties in relation to the development, implementation, and  
application of sanitary and phytosanitary measures; and  
(g) may consult on matters and positions for the meetings of th e WTO 
Committee on Sanitary and Phytosanitary Measures and meetings 
held under the auspices of the Codex Alimentarius, OIE and IPPC . 
4. The Committee on Sanitary and Phytosanitary Measures shall b e 
composed of representatives of the Parties who are in charge of  sanitary 
and phytosanitary measures with the relevant expertise.  
5. The Committee on Sanitary and Phytosanitary Measures shall 
establish its rules of procedure and may revise those rules as necessary.  
6. The Committee on Sanitary and Phytosanitary Measures shall h old 
the first meeting within one year of the date of entry into for ce of this 
Agreement.  
ARTICLE 6.16  
Dispute settlement  
1. Article 6.6, subparagraphs 4(b) to (d) of Article 6.7 and 
paragraphs 1 and 2 of Article 6.14 shall not be subject to disp ute 
settlement under Chapter 21.  
2. In a dispute under this Chapter involving scientific or tech nical 
issues, unless the Parties decide otherwise, a panel shall seek  advice 
from experts chosen by the panel in consultation with the Parti es. To 
this end, the panel shall on request of a Party establish an ad visory 
technical expert group or consult the relevant international 
organisations.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 68  
CHAPTER 7  
TECHNICAL BARRIERS TO TRADE  
ARTICLE 7.1  
Objectives  
The objectives of this Chapter are to facilitate and to increas e trade in 
goods between the Parties by:  
(a) ensuring that technical regulations, standards and conformi ty 
assessment procedures do not create unnecessary obstacles to tr ade; 
(b) enhancing joint cooperation between the Parties, including on the 
implementation of the TBT Agreement; and  
(c) pursuing appropriate ways to reduce unnecessary negative ef fects on 
trade by measures within the scope of this Chapter.  
ARTICLE 7.2  
Scope  
1. This Chapter applies to the preparation, adoption and applic ation 
of technical regulations, standards and conformity assessment 
procedures of central government bodies, as defined in the 
TBT Agreement, that may affect trade in goods between the Parti es. 
2. Each Party shall take such reasonable measures as may be 
available to it to encourage the observance of the provisions o f 
Articles 7.5 to 7.11 by local government bodies within its terr itory on 
the level directly below that of the central government, which are 
responsible for the preparation, adoption and application of te chnical 
regulations, standards and conformity assessment procedures.  
3. This Chapter does not apply to:  
(a) purchasing specifications prepared by a governmental body f or its 
production or consumption requirements; or  
(b) sanitary and phytosanitary measures as defined in Annex A t o the 
SPS Agreement.  
ARTICLE 7.3  
Incorporation of certain provisions of the TBT Agreement  
1. The Parties affirm their rights and obligations under the 
TBT Agreement.  
2. Articles 2 to 9 of the TBT Agreement and Annexes 1 and 3 to the 
TBT Agreement are incorporated into and made part of this Agree ment,  
mutatis mutandis . 
3. Where a dispute arises regarding a particular measure of a P arty 
which the other Party alleges to be exclusively in breach of th e 
provisions of the TBT Agreement referred to in paragraph 2, tha t 
other Party shall, notwithstanding paragraph 1 of Article 21.27 , select 
the dispute settlement mechanism under the WTO Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 69  
ARTICLE 7.4  
Definitions  
For the purposes of this Chapter, the terms and definitions set  out in 
Annex 1 to the TBT Agreement apply.  
ARTICLE 7.5  
Technical regulations  
1. The Parties recognise the importance of good regulatory prac tices 
with regard to the preparation, adoption and application of tec hnical 
regulations, in particular of the work carried out by the WTO 
Committee on Technical Barriers to Trade on good regulatory 
practices. In this context, each Party undertakes to:  
(a) when developing a technical regulation:  
(i) assess, in accordance with its laws and regulations or admi n­
istrative guidelines, the available regulatory or non-regulator y 
alternatives to the proposed technical regulation that may fulf il 
its legitimate objective, in order to ensure that the proposed 
technical regulation is not more trade-restrictive than necessa ry 
to fulfil its legitimate objective, in accordance with paragrap h 2 
of Article 2 of the TBT Agreement; nothing in this provision 
shall affect the rights of each Party to prepare, adopt and app ly 
measures without delay where urgent problems including 
safety, health, environmental protection or national security 
arise or threaten to arise;  
(ii) endeavour to systematically carry out impact assessments f or 
technical regulations with significant effect on trade, includi ng 
an assessment of their impact on trade; and  
(iii) specify, wherever appropriate, technical regulations base d on 
product requirements in terms of performance rather than 
design or descriptive characteristics; and  
(b) review, without prejudice to paragraph 3 of Article 2 of th e 
TBT Agreement, adopted technical regulations at appropriate 
intervals, preferably not exceeding five years, in particular w ith a 
view to increasing their convergence with relevant internationa l 
standards. In undertaking this review, each Party shall,  inter alia , 
take into account any new development in the relevant internati onal 
standards and whether the circumstances giving rise to divergen ces 
of that Party's technical regulations from any relevant interna tional 
standard continue to exist. The outcome of this review shall be  
communicated and explained to the other Party on its request.  
2. When a Party considers that its technical regulation and a t echnical 
regulation of the other Party that have the same objectives and  product 
coverage are equivalent, that Party may request in writing, pro viding 
detailed reasons, that the other Party recognise those technica l regu­
lations as equivalent. The requested Party shall give positive consider­
ation to accepting those technical regulations as equivalent, e ven if they 
differ, provided that it is satisfied that the technical regula tion of the 
requesting Party adequately fulfils the objectives of its own t echnical 
regulation. If the requested Party does not accept a technical regulation 
of the requesting Party as equivalent, the requested Party shal l, on 
request of the requesting Party, explain the reasons for its de cision.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 70  
3. On request of a Party that has an interest in developing a t echnical 
regulation similar to a technical regulation of the other Party , the 
requested Party shall, to the extent practicable, provide the r equesting 
Party with relevant information, including studies or documents , except 
for confidential information, on which it has relied in develop ing its 
technical regulation.  
4. Each Party shall uniformly and consistently apply requiremen ts 
relating to the placement of products on the market which are e stab­
lished in technical regulations applicable to its whole territo ry. If a Party 
has substantiated reasons to believe that any of these requirem ents are 
not applied uniformly and consistently in the territory of the other Party, 
and that this situation leads to significant impact on bilatera l trade, that 
Party may notify the other Party of those substantiated reasons  with a 
view to clarifying the issue, and, if appropriate, addressing i t in a timely 
manner by the contact point referred to in Article 7.14 or by o ther 
appropriate bodies established under this Agreement.  
ARTICLE 7.6  
International standards  
1. For the purposes of applying this Chapter and the TBT 
Agreement, standards issued by international organisations such  as the 
International Organisation for Standardisation (ISO), the Inter national 
Electrotechnical Commission (IEC), the International Telecommun i­
cation Union (ITU), the Codex Alimentarius Commission, the Inte r­
national Civil Aviation Organisation (ICAO), the World Forum fo r 
Harmonisation of Vehicle Regulations (WP.29) within the framewo rk 
of the United Nations Economic Commission for Europe (UNECE), t he 
United Nations Sub-Committee of Experts on the Globally Harmoni zed 
System of Classification and Labelling of Chemicals (UNSCEGHS),  
and the International Council for Harmonisation of Technical 
Requirements for Pharmaceuticals for Human Use (ICH) shall be 
considered as relevant international standards as referred to i n this 
Chapter, Articles 2 and 5 of the TBT Agreement and Annex 3 to t he 
TBT Agreement, provided that in their development, the principl es and 
procedures set out in the Decision of the WTO Committee on Tech nical 
Barriers to Trade on Principles for the Development of Internat ional 
Standards, Guides and Recommendations with Relation to Articles  2  
and 5 of the TBT Agreement and Annex 3 to the TBT Agreement (  1 ) 
have been followed, except when such standards or relevant part s of 
them would be ineffective or inappropriate for the fulfilment o f the 
legitimate objectives pursued.  
2. With a view to harmonising standards on as wide a basis as 
possible, the Parties shall encourage regional or national stan dardising 
bodies within their territories to:  
(a) play a full part, within the limits of their resources, in the prep­
aration by relevant international standardising bodies of inter ­
national standards;  
(b) use relevant international standards as a basis for the sta ndards they 
develop, except where such international standards would be ine f­
fective or inappropriate, for instance because of an insufficie nt level 
of protection or fundamental climatic or geographical factors o r 
fundamental technological problems;  ▼B 
( 1 ) Annex 4 to WTO Document G/TBT/9, dated 13 November 2000.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 71  
(c) avoid duplication of, or overlap with, the work of internat ional 
standardising bodies; and  
(d) review their standards which are not based on relevant inte rnational 
standards at appropriate intervals, preferably not exceeding fi ve 
years, with a view to increasing their convergence with relevan t 
international standards.  
3. When developing technical regulations or conformity assessme nt 
procedures:  
(a) each Party shall use relevant international standards, guid es or 
recommendations, or the relevant parts of them, to the extent 
provided for in paragraph 4 of Article 2 and in paragraph 4 of 
Article 5 of the TBT Agreement, as a basis for its technical re gu­
lations and conformity assessment procedures and avoid deviatio ns 
from the relevant international standards or additional require ments 
when compared to those standards, except when the Party 
developing the technical regulation or conformity assessment 
procedure can demonstrate, based on relevant information, 
including available scientific or technical evidence, that such  inter­
national standards would be ineffective or inappropriate for th e 
fulfilment of legitimate objectives pursued, as referred to in 
paragraph 2 of Article 2 and paragraph 4 of Article 5 of the 
TBT Agreement; and  
(b) if a Party does not use relevant international standards, g uides or 
recommendations, or the relevant parts of them, as referred to in 
paragraph 1, as a basis for its technical regulations or confor mity 
assessment procedures, that Party shall, on request of the othe r 
Party, explain the reasons why it considers such international 
standards to be ineffective or inappropriate for the fulfilment  of 
legitimate objectives pursued, as referred to in paragraph 2 of  
Article 2 and paragraph 4 of Article 5 of the TBT Agreement, 
and provide the relevant information, including available scien tific 
or technical evidence on which this assessment is based, as wel l as 
identify the parts of the technical regulation or conformity 
assessment procedure concerned which in substance deviate from 
the relevant international standards, guides or recommendations . 
4. Each Party shall encourage its regional or national standard ising 
bodies within its territory to cooperate with the relevant stan dardising 
bodies of the other Party in international standardising activi ties. Such 
cooperation may take place in international standardising bodie s of 
which both Parties or standardising bodies of both Parties are 
members. Such bilateral cooperation could aim,  inter alia , at 
promoting the development of international standards, facilitat ing the 
development of common standards for both Parties in areas of sh ared 
interest where there are no international standards, in particu lar as 
regards new products or technologies, or further enhancing the 
exchange of information between the standardising bodies of the  Parties.  
ARTICLE 7.7  
Standards  
1. The Parties affirm their obligations under paragraph 1 of Ar ticle 4 
of the TBT Agreement to ensure that regional or national standa rdising 
bodies within their territories accept and comply with the Code  of Good 
Practice for the Preparation, Adoption and Application of Stand ards in 
Annex 3 to the TBT Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 72  
2. The Parties recall that, pursuant to the definition of a sta ndard in 
Annex 1 to the TBT Agreement, compliance with standards is not 
mandatory. Where compliance with a standard is required in a Pa rty 
through incorporation of, or reference to, that standard in a t echnical 
regulation or conformity assessment procedure, the Party shall,  in 
developing the draft technical regulation or conformity assessm ent 
procedure, comply with the transparency obligations set out in 
paragraph 9 of Article 2 or paragraph 6 of Article 5 of the 
TBT Agreement, and in Article 7.9.  
3. Each Party shall encourage, subject to its laws and regulati ons, its 
regional or national standardising bodies to ensure adequate pa rtici­
pation of interested persons within the territory of that Party  in the 
standard development process and to allow persons of the other Party 
to participate in consultation procedures, which are available to the 
general public, on terms no less favourable than those accorded  to its 
own persons.  
4. The Parties undertake to exchange information on:  
(a) each Party's use of standards in support of demonstrating o r facili­
tating compliance with technical regulations;  
(b) their standard setting processes, in particular the manner and extent 
to which international or regional standards are used as a basi s for 
their regional or national standards; and  
(c) cooperation agreements or arrangements on standardisation w ith 
third parties or international organisations.  
ARTICLE 7.8  
Conformity assessment procedures  
1. With respect to the preparation, adoption and application of  
technical regulations, subparagraphs 1(a)(i), 1(a)(ii) and 1(b)  of 
Article 7.5 also apply,  mutatis mutandis , to conformity assessment 
procedures.  
2. In conformity with paragraph 1.2 of Article 5 of the 
TBT Agreement, each Party shall ensure that conformity assessme nt 
procedures are not stricter or are not applied more strictly th an is 
necessary to give the importing Party adequate confidence that 
products conform with the applicable technical regulations or s tandards, 
taking into account the risks associated with products, includi ng the 
risks that non-conformity would create.  
3. The Parties recognise that a broad range of mechanisms exist  to 
facilitate the acceptance of the results of conformity assessme nt 
procedures. Such mechanisms may include:  
(a) mutual recognition agreements for the results of conformity  
assessment procedures with respect to specific technical regula tions 
conducted by bodies located in the territory of the other Party ; ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 73  
(b) cooperative and voluntary arrangements between conformity 
assessment bodies located in the territories of the Parties;  
(c) plurilateral and multilateral recognition agreements or arr angements 
to which both Parties are participants;  
(d) the use of accreditation to qualify conformity assessment b odies;  
(e) government designation of conformity assessment bodies, inc luding 
conformity assessment bodies located in the other Party;  
(f) recognition by a Party of results of conformity assessment 
procedures conducted in the territory of the other Party; and  
(g) manufacturer's or supplier's declaration of conformity.  
4. The Parties shall exchange information regarding the mechani sms 
covered by paragraph 3. A Party shall, on request of the other Party, 
provide information on:  
(a) the mechanisms referred to in paragraph 3 and similar mecha nisms 
with a view to facilitating the acceptance of the results of 
conformity assessment procedures;  
(b) factors, including assessment and management of risk, consi dered 
when selecting appropriate conformity assessment procedures for  
specific products; and  
(c) accreditation policy, including on international standards for 
accreditation, and international agreements and arrangements in  
the field of accreditation, including those of the Internationa l 
Laboratory Accreditation Cooperation (ILAC) and the Internation al 
Accreditation Forum (IAF), to the extent possible and used by a  
Party in a specific area.  
5. With regard to those mechanisms each Party shall:  
(a) use, whenever possible and in accordance with its laws and regu­
lations, a supplier's declaration of conformity as assurance of  
conformity with the applicable technical regulations;  
(b) use accreditation with authority derived from government or  
performed by government, as appropriate, as a means to demon­
strate technical competence to qualify conformity assessment 
bodies;  
(c) if accreditation is established by law as a necessary separ ate step to 
qualify conformity assessment bodies, ensure that accreditation  
activities are independent from conformity assessment activitie s 
and that there are no conflicts of interest between accreditati on 
bodies and the conformity assessment bodies they accredit; the 
Parties may comply with this obligation by means of the separat ion 
of conformity assessment bodies from accreditation bodies; (  1 ) ▼B 
( 1 ) Subparagraph (c) does not apply to the conformity assessment activities 
performed by a Party itself where that Party retains the final 
decision-making authority regarding the conformity of a product .
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 74  
(d) consider joining or, as applicable, not prohibit testing, i nspection 
and certification bodies from joining, international agreements  or 
arrangements for the facilitation of acceptance of conformity 
assessment results; and  
(e) if two or more conformity assessment bodies are authorised by a 
Party to carry out conformity assessment procedures required fo r 
placing a product on the market, not prohibit economic operator s 
from choosing among conformity assessment bodies.  
6. The Parties shall cooperate in the field of mutual recogniti on in 
accordance with the Agreement on Mutual Recognition between the  
European Community and Japan, done at Brussels on 4 April 2001.  
The Parties may also decide, in accordance with relevant provis ions of 
that Agreement, to extend the coverage as regards to the produc ts, the 
applicable regulatory requirements and the recognised conformit y 
assessment bodies.  
ARTICLE 7.9  
Transparency  
1. When developing a technical regulation or conformity assessm ent 
procedure which may have a significant effect on trade, each Pa rty 
shall:  
(a) carry out consultation procedures, subject to its laws and regu­
lations, which are available to the general public and make the  
results of such consultation procedures and any existing impact  
assessments publicly available;  
(b) allow persons of the other Party to participate in consulta tion 
procedures which are available to the general public on terms n o 
less favourable than those accorded to its own persons;  
(c) take into account the other Party's views when carrying out  consul­
tation procedures which are available to the general public and , on 
request of the other Party, provide written responses in a time ly 
manner to the comments made by that Party;  
(d) in addition to subparagraph 1(a)(ii) of Article 7.5, make p ublicly 
available the results of the impact assessment on a proposed 
technical regulation or conformity assessment procedure, if car ried 
out, including of the impact on trade; and  
(e) endeavour to provide, on request of the other Party, a summ ary in 
English of the impact assessment referred to in subparagraph (d ). 
2. Each Party shall, when making notifications in accordance wi th 
paragraph 9.2 of Article 2 or paragraph 6.2 of Article 5 of the  
TBT Agreement:  
(a) allow in principle at least 60 days from the date of notifi cation for 
the other Party to provide written comments to the proposal, ex cept 
where urgent problems of safety, health, environmental protecti on or 
national security arise or threaten to arise and, where practic able, 
give appropriate consideration to reasonable requests for exten ding 
the comment period;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 75  
(b) provide the electronic version of the full notified text to gether with 
the notification;  
(c) provide, in case the notified text is not in one of the off icial WTO 
languages, a detailed and comprehensive description of the cont ent 
of the measure in the notification format, as well as, if alrea dy 
available, a translation of the notified text in one of the off icial 
WTO languages;  
(d) reply in writing to written comments received from the othe r Party 
on the proposal, no later than the date of publication of the f inal 
technical regulation or conformity assessment procedure;  
(e) provide information on the adopted final text through an ad dendum 
to the original notification;  
(f) allow a reasonable interval (  1 ) between the publication of technical 
regulations and their entry into force for economic operators o f the 
other Party to adapt; and  
(g) ensure that the enquiry points established in accordance wi th 
Article 10 of the TBT Agreement provide information and 
answers in one of the official WTO languages to reasonable 
enquiries from the other Party or from interested persons of th e 
other Party on adopted technical regulations and conformity 
assessment procedures.  
3. Each Party shall, on request of the other Party, provide 
information regarding the objectives of, and rationale for, a t echnical 
regulation or conformity assessment procedure that the Party ha s 
adopted or is proposing to adopt.  
4. Each Party shall ensure that all adopted technical regulatio ns and 
conformity assessment procedures are publicly and freely availa ble on 
official websites and, if already available, in English.  
ARTICLE 7.10  
Market surveillance  
1. For the purposes of this Article, ‘market surveillance’ is a  public 
authority function separate from and carried out after conformi ty 
assessment procedures, and means activities conducted and measu res 
taken by public authorities on the basis of procedures of a Par ty to 
enable that Party to monitor or address compliance of products with 
the requirements set out in its laws and regulations.  
2. Each Party shall,  inter alia : 
(a) exchange information with the other Party on market surveil lance 
and enforcement activities, for example on the authorities 
responsible for market surveillance and enforcement, or on 
measures taken against dangerous products;  ▼B 
( 1 ) For the purposes of this subparagraph, ‘reasonable interval’ means normally a 
period of not less than six months, unless this would be ineffe ctive for the 
fulfilment of the legitimate objectives pursued.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 76  
(b) ensure the independence of market surveillance functions fr om 
conformity assessment functions with a view to avoiding conflic ts 
of interest; (  1 ) and  
(c) ensure that there are no conflicts of interest between mark et 
surveillance authorities and the persons concerned, subject to 
control or supervision, including the manufacturer, the importe r 
and the distributor.  
ARTICLE 7.11  
Marking and labelling  
1. The Parties note that a technical regulation may include or deal 
exclusively with marking or labelling requirements. Accordingly , if a 
Party develops marking or labelling requirements in the form of  a  
technical regulation, that Party shall ensure that such require ments are 
not prepared, adopted or applied with a view to or with the eff ect of 
creating unnecessary obstacles to international trade and are n ot more 
trade restrictive than necessary to fulfil legitimate objective s as referred 
to in paragraph 2 of Article 2 of the TBT Agreement.  
2. In particular, the Parties agree that, if a Party requires m arking or 
labelling of product in the form of a technical regulation:  
(a) information required for such marking or labelling of produ cts shall 
be limited to what is relevant for persons concerned, including  
consumers, users of the product or authorities, for indicating the 
product's compliance with regulatory requirements;  
(b) a Party shall not require any prior approval, registration or certifi­
cation of markings or the labels of products as a precondition for 
placing on its market products that otherwise comply with its 
mandatory technical requirements, unless necessary to fulfil it s 
legitimate objective;  
(c) if that Party requires the use of a unique identification n umber for 
marking or labelling of products, it shall issue such number to  the 
persons concerned, including the manufacturer, the importer and  the 
distributor, without undue delay and on a non-discriminatory ba sis; 
(d) provided that it is not misleading, contradictory or confus ing, or that 
the Party's legitimate objectives are not compromised, the Part y 
shall permit the following in relation to the information requi red 
in the country of destination of the goods:  
(i) information in other languages in addition to the language 
required in the country of destination of the goods;  
(ii) international nomenclatures, pictograms, symbols or graphi cs; 
and 
(iii) information in addition to that required in the country o f desti­
nation of the goods;  ▼B 
( 1 ) For greater certainty, this subparagraph does not apply to au thorisation 
functions performed by a Party itself when it retains the final  
decision-making authority regarding the conformity of a product . A Party 
may comply with this obligation by means of separation of marke t 
surveillance authorities from conformity assessment bodies.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 77  
(e) the Party shall accept that labelling and corrections to la belling take 
place in customs warehouses at the point of import as an altern ative 
to labelling in the exporting Party unless such labelling is re quired 
to be carried out by approved persons for reasons of public hea lth 
or safety; and  
(f) the Party shall, unless it considers that legitimate object ives under 
the TBT Agreement are compromised thereby, endeavour to accept 
non-permanent or detachable labels, or marking or labelling in the 
accompanying documentation rather than physically attached to t he 
product.  
ARTICLE 7.12  
Cooperation  
1. The Parties shall strengthen their cooperation in the field of 
technical regulations, standards and conformity assessment proc edures 
with a view to increasing the mutual understanding of their res pective 
systems and facilitating access to their respective markets. Th e Parties 
recognise that existing regulatory cooperation dialogues are im portant 
means to strengthen such cooperation.  
2. The Parties shall seek to identify, develop and promote trad e 
facilitating initiatives of mutual interest.  
3. The initiatives referred to in paragraph 2 may include:  
(a) improving the quality and effectiveness of their respective  technical 
regulations, standards and conformity assessment procedures, an d 
promoting good regulatory practices through regulatory cooperat ion 
between the Parties, including the exchange of information, 
experience and data;  
(b) where appropriate, simplifying their respective technical r egulations, 
standards and conformity assessment procedures;  
(c) increasing the convergence of their respective technical re gulations, 
standards and conformity assessment procedures with relevant in ter­
national standards, guides or recommendations;  
(d) ensuring efficient interaction and cooperation of their res pective 
regulatory authorities at international, regional or national l evel;  
(e) promoting or enhancing cooperation between organisations in  the 
Parties in charge of standardisation, accreditation and conform ity 
assessment procedures; and  
(f) exchanging information, to the extent possible, about inter national 
agreements and arrangements regarding technical barriers to tra de to 
which one or both Parties are party.  
ARTICLE 7.13  
Committee on Technical Barriers to Trade  
1. The Committee on Technical Barriers to Trade established 
pursuant to Article 22.3 shall be responsible for the effective  implemen­
tation and operation of this Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 78  
2. The Committee on Technical Barriers to Trade shall have the 
following functions:  
(a) reviewing the implementation and operation of this Chapter;  
(b) reviewing the cooperation in the development and improvemen t of 
technical regulations, standards and conformity assessment 
procedures as provided for in Article 7.12;  
(c) reviewing this Chapter in light of any developments under t he WTO 
Committee on Technical Barriers to Trade established under 
Article 13 of the TBT Agreement, and if necessary, developing 
recommendations for amendments to this Chapter;  
(d) taking any steps which the Parties may consider to be of as sistance 
in their implementation of this Chapter and the TBT Agreement a nd 
in facilitating trade between the Parties;  
(e) discussing any matter covered by this Chapter, on request o f a 
Party;  
(f) promptly addressing any issue that a Party raises related t o the 
development, adoption or application of technical regulations, 
standards or conformity assessment procedures of the other Part y 
under this Chapter and the TBT Agreement;  
(g) establishing, if necessary to achieve the objectives of thi s Chapter,  
ad hoc  technical working groups to deal with specific issues or 
sectors with a view to identifying a solution;  
(h) exchanging information on the work in regional and multilat eral 
fora engaged in activities relating to technical regulations, 
standards and conformity assessment procedures and on the im­
plementation and operation of this Chapter;  
(i) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1; and  
(j) reporting to the Joint Committee, as it considers appropria te, on the 
implementation and operation of this Chapter.  
3. The Committee on Technical Barriers to Trade and any  ad hoc  
technical working group under its auspices shall be coordinated  by: 
(a) for the European Union, the European Commission; and  
(b) for Japan, the Ministry of Foreign Affairs.  
4. The authorities referred to in paragraph 3 shall be responsi ble for 
coordinating with the relevant institutions and persons in thei r respective 
territories as well as for ensuring that such institutions and persons are 
invited to the meetings of the Committee on Technical Barriers to Trade 
as necessary.  
5. On request of a Party, the Committee on Technical Barriers t o 
Trade and any  ad hoc  technical working group under its auspices shall 
meet at such times and places to be agreed between the represen tatives 
of the Parties. The meetings may take place by video conference  or by 
other means.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 79  
ARTICLE 7.14  
Contact points  
1. Each Party shall, upon the entry into force of this Agreemen t, 
designate a contact point for the implementation of this Chapte r and 
notify the other Party of the contact details including informa tion 
regarding the relevant officials. The Parties shall promptly no tify each 
other of any change of those contact details.  
2. The functions of the contact point shall include:  
(a) exchanging information on technical regulations, standards and 
conformity assessment procedures of each Party or any other 
matters covered by this Chapter;  
(b) providing any information or explanation requested by a Par ty 
pursuant to this Chapter, in print or electronically, within a 
reasonable period of time agreed between the Parties and, if 
possible, within 60 days of the date of receipt of the request;  and 
(c) promptly clarifying and addressing, where possible, any iss ue that a 
Party raises relating to the development, adoption or applicati on of 
technical regulations, standards and conformity assessment 
procedures under this Chapter and the TBT Agreement.  
CHAPTER 8  
TRADE IN SERVICES, INVESTMENT LIBERALISATION AND 
ELECTRONIC COMMERCE  
SECTION A  
General provisions  
ARTICLE 8.1  
Scope  
1. The Parties, affirming their respective commitments under th e 
WTO Agreement and their commitment to create a better climate f or 
the development of trade and investment between the Parties, he reby lay 
down the necessary arrangements for the progressive and recipro cal 
liberalisation of trade in services and investment and for coop eration 
on electronic commerce.  
2. For the purposes of this Chapter, the Parties affirm their r ight to 
adopt within their territories regulatory measures necessary to  achieve 
legitimate policy objectives, such as the protection of public health, 
safety, the environment or public morals, social or consumer pr otection 
or the promotion and protection of cultural diversity.  
3. This Chapter does not apply to measures affecting natural pe rsons 
of a Party seeking access to the employment market of the other  Party, 
nor to measures regarding nationality or citizenship, residence  or 
employment on a permanent basis.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 80  
4. This Chapter shall not prevent a Party from applying measure s to 
regulate the entry of natural persons into, or their temporary stay in, the 
Party, including those measures necessary to protect the integr ity of, and 
to ensure the orderly movement of natural persons across, its b orders, 
provided that such measures are not applied in such a manner as  to 
nullify or impair the benefits accruing to the other Party unde r the terms 
of this Chapter. The sole fact of requiring a visa for natural persons of a 
certain country and not for those of others shall not be regard ed as 
nullifying or impairing benefits accrued under this Chapter.  
ARTICLE 8.2  
Definitions  
For the purposes of this Chapter:  
(a) ‘aircraft repair and maintenance services during which an a ircraft is 
withdrawn from service’ means such activities when undertaken o n 
an aircraft or a part thereof while it is withdrawn from servic e and 
does not include so-called line maintenance;  
(b) ‘computer reservation system (CRS) services’ means services  
provided by computerised systems that contain information about  
air carriers' schedules, availability, fares and fare rules, th rough 
which reservations can be made or tickets may be issued;  
(c) ‘covered enterprise’ means an enterprise in the territory o f a Party 
established in accordance with subparagraph (i), directly or 
indirectly, by an entrepreneur of the other Party, in existence  on 
the date of entry into force of this Agreement or established 
thereafter, in accordance with the applicable law;  
(d) ‘cross-border trade in services’ means the supply of a serv ice: 
(i) from the territory of a Party into the territory of the oth er Party; 
or 
(ii) in the territory of a Party to the service consumer of the  other 
Party;  
(e) ‘direct taxes’ comprises all taxes on total income, on tota l capital or 
on elements of income or of capital, including taxes on gains f rom 
the alienation of property, taxes on estates, inheritances and gifts, 
and taxes on the total amounts of wages or salaries paid by ent er­
prises, as well as taxes on capital appreciation;  
(f) ‘economic activity’ means any service or activity of an ind ustrial, 
commercial or professional character or activities of craftsmen , 
except for services supplied or activities performed in the 
exercise of governmental authority;  
(g) ‘enterprise’ means a juridical person or branch or represen tative 
office;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 81  
(h) ‘entrepreneur of a Party’ means a natural or juridical pers on of a 
Party that seeks to establish, is establishing or has establish ed an 
enterprise in accordance with subparagraph (i), in the territor y of 
the other Party;  
(i) ‘establishment’ means the setting up or the acquisition of a juridical 
person, including through capital participation, or the creatio n of a 
branch or representative office, in the European Union or in Ja pan 
respectively, with a view to establishing or maintaining lastin g 
economic links; (  1 ) 
(j) ‘existing’ means in effect on the date of entry into force of this 
Agreement;  
(k) ‘ground handling services’ means the supply at an airport, on a fee 
or contract basis, of the following services: airline represent ation, 
administration and supervision; passenger handling; baggage 
handling; ramp services; catering, except the preparation of th e 
food; air cargo and mail handling; fuelling of an aircraft; air craft 
servicing and cleaning; surface transport; and flight operation s, 
crew administration and flight planning. Ground handling 
services do not include: self-handling; security; line maintena nce; 
aircraft repair and maintenance; or management or operation of 
essential centralised airport infrastructure, such as de-icing 
facilities, fuel distribution systems, baggage handling systems  and 
fixed intra-airport transport systems;  
(l) ‘juridical person’ means any legal entity duly constituted or 
otherwise organised under the applicable law, whether for profi t 
or otherwise, and whether privately-owned or 
governmentally-owned, including any corporation, trust, part­
nership, joint venture, sole proprietorship or association;  
(m) a juridical person is:  
(i) ‘owned’ by natural or juridical persons of a Party if more than 
50 per cent of the equity interest in it is beneficially owned by 
natural or juridical persons of that Party; and  
(ii) ‘controlled’ by natural or juridical persons of a Party if  those 
natural or juridical persons have the power to name a majority 
of its directors or otherwise to legally direct its actions;  
(n) ‘juridical person of a Party’ means:  
(i) for the European Union, a juridical person constituted or 
organised under the laws and regulations of the European 
Union or its Member States and engaged in substantive 
business operations (  2 ) in the territory of the European Union; 
and 
(ii) for Japan, a juridical person constituted or organised und er the 
laws and regulations of Japan and engaged in substantive 
business operations in the territory of Japan;  ▼B 
( 1 ) Expansion is understood by the Parties as being covered throu gh the defi­
nition of establishment in the form of establishment by a cover ed enterprise. 
( 2 ) In line with its notification of the Treaty establishing the European 
Community to the WTO (WT/REG39/1), the European Union understan ds 
that the concept of ‘effective and continuous link’ with the ec onomy of a 
Member State of the European Union enshrined in Article 54 of t he TFEU is 
equivalent to the concept of ‘substantive business operations’.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 82  
Notwithstanding subparagraphs (i) and (ii), shipping companies 
established outside the European Union or Japan and controlled 
by nationals of a Member State of the European Union or of 
Japan, respectively, shall also be beneficiaries of the provisi ons 
of this Chapter if their vessels are registered in accordance w ith 
their respective legislation, in a Member State of the European  
Union or in Japan and fly the flag of that Member State of the 
European Union or of Japan;  
(o) ‘measures by a Party’ means measures adopted or maintained by: 
(i) central, regional or local governments or authorities; and  
(ii) non-governmental bodies in the exercise of powers delegate d 
by central, regional or local governments or authorities;  
(p) ‘operation’ means conduct, management, maintenance, use, 
enjoyment and sale or other form of disposal of an enterprise;  
(q) ‘selling and marketing of air transport services’ means opp or­
tunities for the air carrier concerned to sell and market freel y its 
air transport services including all aspects of marketing such as 
market research, advertising and distribution; these activities  do 
not include the pricing of air transport services nor the appli cable 
conditions;  
(r) ‘services’ means any service in any sector except services supplied 
in the exercise of governmental authority;  
(s) ‘services supplied or activities performed in the exercise of govern­
mental authority’ means services or activities which are suppli ed or 
performed neither on a commercial basis nor in competition with  
one or more economic operators;  
(t) ‘service supplier’ means any natural or juridical person th at seeks 
to supply or supplies a service; and  
(u) ‘service supplier of a Party’ means any natural or juridica l person 
of a Party that seeks to supply or supplies a service.  
ARTICLE 8.3  
General exceptions  
1. For the purposes of Section B, Article XX of GATT 1994 is 
incorporated into and made part of this Agreement,  mutatis mutandis . ( 1 ) 
2. Subject to the requirement that such measures are not applie d in a 
manner which would constitute a means of arbitrary or unjustifi able 
discrimination between countries where like conditions prevail,  or a 
disguised restriction on establishment or trade in services, no thing in 
Sections B to F shall be construed as preventing a Party from a dopting 
or enforcing measures which are:  ▼B 
( 1 ) The Parties understand that the measures referred to in subpa ragraph (b) of 
Article XX of GATT 1994 include environmental measures necessar y to 
protect human, animal or plant life or health. The Parties unde rstand that 
subparagraph (g) of Article XX of GATT 1994 applies to measures  for the 
conservation of living and non-living exhaustible natural resou rces.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 83  
(a) necessary to protect public security or public morals or to  maintain 
public order; (  1 ) 
(b) necessary to protect human, animal or plant life or health;  ( 2 ) 
(c) necessary to secure compliance with laws or regulations whi ch are 
not inconsistent with the provisions of this Chapter including those 
relating to:  
(i) the prevention of deceptive and fraudulent practices or to deal 
with the effects of a default on contracts;  
(ii) the protection of the privacy of individuals in relation t o the 
processing and dissemination of personal data and the 
protection of confidentiality of individual records and 
accounts; or  
(iii) safety; or  
(d) inconsistent with paragraphs 1 and 2 of Article 8.8 and par agraph 1 
of Article 8.16 provided that the difference in treatment is ai med at 
ensuring the equitable or effective (  3 ) imposition or collection of 
direct taxes in respect of economic activities, entrepreneurs, 
services or service suppliers of the other Party.  ▼B 
( 1 ) The public security and public order exceptions may be invoke d only where a 
genuine and sufficiently serious threat is posed to one of the fundamental 
interests of society. 
( 2 ) The Parties understand that the measures referred to in subpa ragraph (b) 
include environmental measures necessary to protect human, anim al or 
plant life or health. 
( 3 ) Measures that are aimed at ensuring the equitable or effectiv e imposition or 
collection of direct taxes include measures taken by a Party un der its taxation 
system which: 
(a) apply to non-resident entrepreneurs and service suppliers i n recognition 
of the fact that the tax obligation of non-residents is determi ned with 
respect to taxable items sourced or located in the Party's terr itory; 
(b) apply to non-residents in order to ensure the imposition or  collection of 
taxes in the Party's territory; 
(c) apply to non-residents or residents in order to prevent the  avoidance or 
evasion of taxes, including compliance measures; 
(d) apply to consumers of services supplied in or from the terr itory of the 
other Party in order to ensure the imposition or collection of taxes on 
such consumers derived from sources in the Party's territory; 
(e) distinguish entrepreneurs and service suppliers subject to tax on 
worldwide taxable items from other entrepreneurs and service su ppliers, 
in recognition of the difference in the nature of the tax base between 
them; or 
(f) determine, allocate or apportion income, profit, gain, loss , deduction or 
credit of resident persons or branches, or between related pers ons or 
branches of the same person, in order to safeguard the Party's tax base. 
Tax terms or concepts in subparagraph 2(d), including this foot note, are 
determined according to tax definitions and concepts, or equiva lent or 
similar definitions and concepts, under the domestic law of the  Party 
taking the measure.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 84  
ARTICLE 8.4  
Committee on Trade in Services, Investment Liberalisation and 
Electronic Commerce  
1. The Committee on Trade in Services, Investment Liberalisatio n 
and Electronic Commerce established pursuant to Article 22.3 (h ere­
inafter referred to in this Chapter as ‘the Committee’) shall b e 
responsible for the effective implementation and operation of t his 
Chapter.  
2. The Committee shall have the following functions:  
(a) reviewing and monitoring the implementation and operation o f this 
Chapter and the non-conforming measures set out in each Party's  
Schedules in Annexes I to IV to Annex 8-B;  
(b) exchanging information on any matters related to this Chapt er; 
(c) examining possible improvements to this Chapter;  
(d) discussing any issue related to this Chapter as may be agre ed upon 
between the representatives of the Parties; and  
(e) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1.  
3. The Committee shall be composed of representatives of the Pa rties 
including officials of relevant ministries or agencies in charg e of the 
issues to be addressed. The Committee may invite representative s of 
relevant entities other than the Governments of the Parties wit h the 
necessary expertise relevant to the issues to be addressed.  
ARTICLE 8.5  
Review  
1. Each Party shall endeavour, where appropriate, to reduce or 
eliminate the non-conforming measures set out in its respective  
Schedules in Annexes I to IV to Annex 8-B.  
2. With a view to introducing possible improvements to the 
provisions of this Chapter, and consistent with their commitmen ts 
under international agreements, the Parties shall review their legal 
framework relating to trade in services, investment liberalisat ion, elec­
tronic commerce and investment environment, including this 
Agreement, in accordance with Article 23.1.  
SECTION B  
Investment liberalisation  
ARTICLE 8.6  
Scope  
1. This Section applies to measures by a Party with regard to t he 
establishment or operation of economic activities by:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 85  
(a) entrepreneurs of the other Party;  
(b) covered enterprises; and  
(c) for the purposes of Article 8.11, any enterprise in the ter ritory of the 
Party adopting or maintaining the measure.  
2. This Section does not apply to:  
(a) cabotage in maritime transport services (  1 ); 
(b) air services or related services in support of air services  ( 2 ), other 
than the following:  
(i) aircraft repair and maintenance services during which an 
aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services; and  
(iv) ground handling services; and  
(c) audio-visual services.  
ARTICLE 8.7  
Market access  
A Party shall not maintain or adopt, with regard to market acce ss 
through establishment or operation by an entrepreneur of the ot her 
Party or by a covered enterprise, either on the basis of a terr itorial 
subdivision or on the basis of its entire territory, measures t hat: 
(a) impose limitations on (  3 ): 
(i) the number of enterprises, whether in the form of numerical  
quotas, monopolies, exclusive rights or the requirements of an 
economic needs test;  
(ii) the total value of transactions or assets in the form of n umerical 
quotas or the requirement of an economic needs test;  
(iii) the total number of operations or the total quantity of o utput 
expressed in terms of designated numerical units in the form of  
quotas or the requirement of an economic needs test;  ▼B 
( 1 ) For the European Union, without prejudice to the scope of act ivities which 
may be considered as cabotage under the relevant national legis lation, 
national cabotage in maritime transport services under this Sec tion covers 
transportation of passengers or goods between a port or point l ocated in a 
Member State of the European Union and another port or point lo cated in that 
same Member State of the European Union, including on its conti nental shelf, 
as provided for in the United Nations Convention on the Law of the Sea and 
traffic originating and terminating in the same port or point l ocated in a 
Member State of the European Union. 
( 2 ) For greater certainty, this Section does not apply to a servi ce using an aircraft 
whose primary purpose is not the transportation of goods or pas sengers, such 
as aerial fire-fighting, flight training, sightseeing, spraying , surveying, 
mapping, photography, parachute jumping, glider towing, helicop ter-lift for 
logging and construction, and other airborne agricultural, indu strial and 
inspection services. 
( 3 ) Subparagraphs (a)(i) to (iii) do not cover measures taken in order to limit the 
production of an agricultural good.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 86  
(iv) the participation of foreign capital in terms of maximum 
percentage limit on foreign shareholding or the total value of 
individual or aggregate foreign investment; or  
(v) the total number of natural persons that may be employed in  a 
particular sector or that an enterprise may employ and who are 
necessary for, and directly related to, the performance of the 
economic activity in the form of numerical quotas or the 
requirement of an economic needs test; or  
(b) restrict or require specific types of legal entity or joint  venture 
through which an entrepreneur of the other Party may perform an  
economic activity.  
ARTICLE 8.8  
National treatment  
1. Each Party shall accord to entrepreneurs of the other Party and to 
covered enterprises treatment no less favourable than that it a ccords, in 
like situations, to its own entrepreneurs and to their enterpri ses, with 
respect to establishment in its territory.  
2. Each Party shall accord to entrepreneurs of the other Party and to 
covered enterprises treatment no less favourable than that it a ccords, in 
like situations, to its own entrepreneurs and to their enterpri ses, with 
respect to operation in its territory.  
3. For greater certainty, paragraphs 1 and 2 shall not be const rued as 
preventing a Party from prescribing statistical formalities or information 
requirements, in connection with the covered enterprises, provi ded that 
those formalities or requirements do not constitute a means to 
circumvent that Party's obligations pursuant to this Article.  
ARTICLE 8.9  
Most-favoured-nation treatment  
1. Each Party shall accord to entrepreneurs of the other Party and to 
covered enterprises treatment no less favourable than that it a ccords, in 
like situations, to entrepreneurs of a third country and to the ir enter­
prises, with respect to establishment in its territory.  
2. Each Party shall accord to entrepreneurs of the other Party and to 
covered enterprises treatment no less favourable than that it a ccords, in 
like situations, to entrepreneurs of a third country and to the ir enter­
prises, with respect to operation in its territory.  
3. Paragraphs 1 and 2 shall not be construed as obliging a Part y to 
extend to entrepreneurs of the other Party and to covered enter prises the 
benefit of any treatment resulting from:  
(a) an international agreement for the avoidance of double taxa tion or 
other international agreement or arrangement relating wholly or  
mainly to taxation; or  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 87  
(b) existing or future measures providing for recognition of qu alifi­
cations, licences or prudential measures as referred to in Arti cle VII 
of GATS or paragraph 3 of its Annex on Financial Services.  
4. For greater certainty, the treatment referred to in paragrap hs 1 and 2 
does not include investor-to-state dispute settlement procedure s provided 
for in other international agreements.  
5. Substantive provisions in other international agreements con cluded 
by a Party with a third country (  1 ) do not in themselves constitute 
treatment under this Article. For greater certainty, actions or  inactions 
of a Party in relation to those provisions can constitute treat ment (  2 ) and 
thus can give rise to a breach of this Article to the extent th at the breach 
is not established solely based on the said provisions.  
ARTICLE 8.10  
Senior management and boards of directors  
A Party shall not require a covered enterprise to appoint indiv iduals of 
any particular nationality as executives, managers or members o f boards 
of directors.  
ARTICLE 8.11  
Prohibition of performance requirements  
1. A Party shall not impose or enforce any of the following 
requirements or enforce any commitment or undertaking, in conne ction 
with the establishment or operation of any enterprise in its te rritory: (  3 ) 
(a) to export a given level or percentage of goods or services;  
(b) to achieve a given level or percentage of domestic content;  
(c) to purchase, use or accord a preference to goods produced o r 
services supplied in its territory, or to purchase goods or ser vices 
from natural or juridical persons or any other entity in its te rritory;  
(d) to relate in any way the volume or value of imports to the volume 
or value of exports or to the amount of foreign exchange inflow s 
associated with such enterprise;  ▼B 
( 1 ) For greater certainty, the mere transposition of those provis ions into domestic 
legislation does not change their qualification as internationa l law provisions 
and consequently their coverage under this paragraph. 
( 2 ) For greater certainty, the entrepreneurs of the other Party o r their covered 
enterprises would be entitled to receive that treatment even in  the absence of 
enterprises established by entrepreneurs of the third country a t the time when 
the comparison is made. 
( 3 ) For greater certainty, a condition for the receipt or continu ed receipt of an 
advantage referred to in paragraph 2 does not constitute a requ irement or a 
commitment or undertaking for the purpose of paragraph 1.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 88  
(e) to restrict sales of goods or services in its territory tha t such 
enterprise produces or supplies by relating those sales in any way 
to the volume or value of its exports or foreign exchange inflo ws; 
(f) to restrict exportation or sale for export;  
(g) to transfer technology, a production process or other propr ietary 
knowledge to a natural or juridical person or any other entity in 
its territory;  
(h) to locate the headquarters of such enterprise for a specifi c region or 
the world market in its territory;  
(i) to hire a given number or percentage of its nationals;  
(j) to achieve a given level or value of research and developme nt in its 
territory;  
(k) to supply one or more of the goods produced or services sup plied 
by the enterprise to a specific region or to the world market 
exclusively from its own territory; or  
(l) to adopt:  
(i) a rate or amount of royalty below a certain level; or  
(ii) a given duration of the term of a licence contract (  1 ); 
with regard to any licence contract in existence at the time th e 
requirement is imposed or enforced, or any commitment or under­
taking is enforced, or with regard to any future licence contra ct 
freely entered into between the enterprise and a natural or 
juridical person or any other entity in its territory, if the r equirement 
is imposed or enforced or the commitment or undertaking is 
enforced, in a manner that constitutes a direct interference wi th 
that licence contract by an exercise of non-judicial government al 
authority of a Party. (  2 ) 
2. A Party shall not condition the receipt or continued receipt  of an 
advantage, in connection with the establishment or operation of  any 
enterprise in its territory, on compliance with any of the foll owing 
requirements:  
(a) to achieve a given level or percentage of domestic content;  
(b) to purchase, use or accord a preference to goods produced i n its 
territory, or to purchase goods from natural or juridical perso ns or 
any other entity in its territory;  
(c) to relate in any way the volume or value of imports to the volume 
or value of exports or to the amount of foreign exchange inflow s 
associated with such enterprise;  ▼B 
( 1 ) A ‘licence contract’ referred to in this subparagraph means a ny contract 
concerning the licensing of technology, a production process, o r other 
proprietary knowledge. 
( 2 ) For greater certainty, subparagraph (l) does not apply when t he licence 
contract is concluded between the enterprise and a Party.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 89  
(d) to restrict sales of goods or services in its territory tha t such 
enterprise produces or supplies by relating those sales in any way 
to the volume or value of its exports or foreign exchange inflo ws; or  
(e) to restrict exportation or sale for export.  
3. Nothing in paragraph 2 shall be construed as preventing a Pa rty 
from conditioning the receipt or continued receipt of an advant age, in 
connection with the establishment or operation of any enterpris e in its 
territory, on compliance with a requirement to locate productio n, supply 
a service, train or employ workers, construct or expand particu lar 
facilities, or carry out research and development, in its terri tory. 
4. Subparagraphs 1(a) to (c), 2(a) and (b) do not apply to qual ifi­
cation requirements for goods or services with respect to expor t 
promotion and foreign aid programmes.  
5. Subparagraphs 1(g) and (l) do not apply when:  
(a) the requirement is imposed or enforced, or the commitment o r 
undertaking is enforced, by a court, administrative tribunal or  
competition authority in order to remedy a violation of competi tion 
law; or  
(b) a Party authorises use of an intellectual property right in  accordance 
with Article 31 or 31 bis of the TRIPS Agreement, or measures 
requiring the disclosure of data or proprietary information tha t fall 
within the scope of, and are consistent with, paragraph 3 of 
Article 39 of the TRIPS Agreement.  
6. Subparagraph 1(l) does not apply if the requirement is impos ed or 
enforced, or the commitment or undertaking is enforced, by a tr ibunal as 
equitable remuneration under the Party's copyright laws.  
7. Subparagraphs 2(a) and (b) do not apply to requirements impo sed 
or enforced by an importing Party relating to the content of go ods 
necessary to qualify for preferential tariffs or preferential q uotas.  
8. This Article is without prejudice to the obligations of a Pa rty 
under the WTO Agreement.  
ARTICLE 8.12  
Non-conforming measures and exceptions  
1. Articles 8.7 to 8.11 do not apply to:  
(a) any existing non-conforming measure that is maintained by a  Party 
at a level of:  
(i) for the European Union:  
(A) the European Union, as set out in its Schedule in Annex I 
to Annex 8-B;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 90  
(B) the central government of a Member State of the European 
Union, as set out in its Schedule in Annex I to Annex 8-B;  
(C) a regional government of a Member State of the European 
Union, as set out in its Schedule in Annex I to Annex 8-B; 
or 
(D) a local government, other than that referred to in subpara­
graph (C); and  
(ii) for Japan:  
(A) the central government, as set out in its Schedule in 
Annex I to Annex 8-B;  
(B) a prefecture, as set out in its Schedule in Annex I to 
Annex 8-B; or  
(C) a local government other than a prefecture;  
(b) the continuation or prompt renewal of any non-conforming me asure 
referred to in subparagraph (a); or  
(c) an amendment of, or modification to, any non-conforming mea sure 
referred to in subparagraphs (a) and (b), provided that the 
amendment or modification does not decrease the conformity of 
the measure with Articles 8.7 to 8.11 as it existed immediately  
before the amendment or modification.  
2. Articles 8.7 to 8.11 do not apply to any measure by a Party with 
respect to sectors, sub-sectors or activities as set out in its  Schedule in 
Annex II to Annex 8-B.  
3. A Party shall not require, under any measure adopted after t he date 
of entry into force of this Agreement and covered by its Schedu le in 
Annex II to Annex 8-B, an entrepreneur of the other Party, by r eason of 
its nationality, to sell or otherwise dispose of an enterprise that exists at 
the time the measure becomes effective.  
4. Articles 8.8 and 8.9 do not apply to any measure that consti tutes 
an exception to, or a derogation from, Article 3 or 4 of the 
TRIPS Agreement, as specifically provided in Articles 3 to 5 of  the 
TRIPS Agreement.  
5. Articles 8.7 to 8.11 do not apply to any measure by a Party with 
respect to government procurement.  
6. Articles 8.7 to 8.10 do not apply to subsidies granted by th e 
Parties.  
ARTICLE 8.13  
Denial of benefits  
A Party may deny the benefits of this Section to an entrepreneu r of the 
other Party that is a juridical person of the other Party and t o its covered 
enterprise if that juridical person is owned or controlled by a  natural or 
juridical person of a third country and the denying Party adopt s or 
maintains measures with respect to the third country that:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 91  
(a) are related to the maintenance of international peace and s ecurity, 
including the protection of human rights; and  
(b) prohibit transactions with that juridical person or its cov ered 
enterprise, or would be violated or circumvented if the benefit s of 
this Section were accorded to them.  
SECTION C  
Cross-border trade in services  
ARTICLE 8.14  
Scope  
1. This Section applies to measures by a Party affecting cross- border 
trade in services by service suppliers of the other Party. Thos e measures 
include among others measures affecting:  
(a) the production, distribution, marketing, sale or delivery o f a service;  
(b) the purchase or use of, or payment for, a service; and  
(c) the access to and the use of services offered to the public  generally 
in connection with the supply of a service.  
2. This Section does not apply to:  
(a) cabotage in maritime transport services (  1 ); 
(b) air services or related services in support of air services  ( 2 ), other 
than the following:  
(i) aircraft repair and maintenance services during which an 
aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services; and  
(iv) ground handling services;  ▼B 
( 1 ) For the European Union, without prejudice to the scope of act ivities which 
may be considered as cabotage under the relevant national legis lation, 
national cabotage in maritime transport services under this Sec tion covers 
transportation of passengers or goods between a port or point l ocated in a 
Member State of the European Union and another port or point lo cated in that 
same Member State of the European Union, including on its conti nental shelf, 
as provided for in the United Nations Convention on the Law of the Sea and 
traffic originating and terminating in the same port or point l ocated in a 
Member State of the European Union. 
( 2 ) For greater certainty, this Section does not apply to a servi ce using an aircraft 
whose primary purpose is not the transportation of goods or pas sengers, such 
as aerial fire-fighting, flight training, sightseeing, spraying , surveying, 
mapping, photography, parachute jumping, glider towing, helicop ter-lift for 
logging and construction, and other airborne agricultural, indu strial and 
inspection services.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 92  
(c) government procurement;  
(d) audio-visual services; and  
(e) subsidies, as defined and provided for in Chapter 12.  
ARTICLE 8.15  
Market access  
A Party shall not maintain or adopt, either on the basis of a t erritorial 
subdivision or on the basis of its entire territory, measures t hat: 
(a) impose limitations on:  
(i) the number of service suppliers, whether in the form of 
numerical quotas, monopolies, exclusive service suppliers or 
the requirements of an economic needs test; (  1 ) 
(ii) the total value of service transactions or assets in the f orm of 
numerical quotas or the requirement of an economic needs test; 
or 
(iii) the total number of service operations or the total quant ity of 
service output expressed in terms of designated numerical units  
in the form of quotas or the requirement of an economic needs 
test; (  2 ) or 
(b) restrict or require specific types of legal entity or joint  venture 
through which a service supplier may supply a service.  
ARTICLE 8.16  
National treatment  
1. Each Party shall accord to services and service suppliers of  the 
other Party treatment no less favourable than that it accords t o its own 
like services and service suppliers.  
2. A Party may meet the requirement of paragraph 1 by according  to 
services and service suppliers of the other Party, either forma lly 
identical treatment or formally different treatment to that it accords to 
its own like services and service suppliers.  
3. Formally identical or formally different treatment shall be 
considered to be less favourable if it modifies the conditions of 
competition in favour of services or service suppliers of the P arty 
compared to like services or service suppliers of the other Par ty. 
4. Nothing in this Article shall be construed as requiring eith er Party 
to compensate for any inherent competitive disadvantage which r esults 
from the foreign character of the relevant services or service suppliers.  ▼B 
( 1 ) Subparagraph (a)(i) includes measures by a Party which requir e a service 
supplier of the other Party to establish or maintain any form o f enterprise 
or to be resident in the territory of the Party as a condition for the 
cross-border supply of a service. 
( 2 ) Subparagraph (a)(iii) does not cover measures by a Party whic h limit inputs 
for the supply of services.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 93  
ARTICLE 8.17  
Most-favoured-nation treatment  
1. Each Party shall accord to services and service suppliers of  the 
other Party treatment no less favourable than that it accords t o like 
services and service suppliers of a third country.  
2. Paragraph 1 shall not be construed as obliging a Party to ex tend to 
services and service suppliers of the other Party the benefit o f any 
treatment resulting from:  
(a) an international agreement for the avoidance of double taxa tion or 
other international agreement or arrangement relating wholly or  
mainly to taxation; or  
(b) existing or future measures providing for recognition of qu alifi­
cations, licences or prudential measures as referred to in Arti cle VII 
of GATS or paragraph 3 of its Annex on Financial Services.  
ARTICLE 8.18  
Non-conforming measures  
1. Articles 8.15 to 8.17 do not apply to:  
(a) any existing non-conforming measure that is maintained by a  Party 
at a level of:  
(i) for the European Union:  
(A) the European Union, as set out in its Schedule in Annex I 
to Annex 8-B;  
(B) the central government of a Member State of the European 
Union, as set out in its Schedule in Annex I to Annex 8-B;  
(C) a regional government of a Member State of the European 
Union, as set out in its Schedule in Annex I to Annex 8-B; 
or 
(D) a local government, other than that referred to in subpara­
graph (C); and  
(ii) for Japan:  
(A) the central government, as set out in its Schedule in 
Annex I to Annex 8-B;  
(B) a prefecture, as set out in its Schedule in Annex I to 
Annex 8-B; or  
(C) a local government other than a prefecture;  
(b) the continuation or prompt renewal of any non-conforming me asure 
referred to in subparagraph (a); or  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 94  
(c) an amendment of, or modification to, any non-conforming mea sure 
referred to in subparagraphs (a) and (b), provided that the 
amendment or modification does not decrease the conformity of 
the measure with Articles 8.15 to 8.17 as it existed immediatel y 
before the amendment or modification.  
2. Articles 8.15 to 8.17 do not apply to any measure by a Party  with 
respect to sectors, sub-sectors or activities as set out in its  Schedule in 
Annex II to Annex 8-B.  
ARTICLE 8.19  
Denial of benefits  
A Party may deny the benefits of this Section to a service supp lier of 
the other Party that is a juridical person of the other Party a nd to 
services of that service supplier if that juridical person is o wned or 
controlled by a natural or juridical person of a third country and the 
denying Party adopts or maintains measures with respect to the third 
country that:  
(a) are related to the maintenance of international peace and s ecurity, 
including the protection of human rights; and  
(b) prohibit transactions with the service supplier, or would b e violated 
or circumvented if the benefits of this Section were accorded t o the 
service supplier or to its services.  
SECTION D  
Entry and temporary stay of natural persons  
ARTICLE 8.20  
General provisions and scope  
1. This Section reflects the strengthened trade relationship be tween 
the Parties as well as the desire of the Parties to facilitate entry and 
temporary stay of natural persons for business purposes on a re ciprocal 
basis, and to ensure transparency of the process.  
2. This Section applies to measures by a Party affecting the en try 
into that Party by natural persons of the other Party, who are business 
visitors for establishment purposes, intra-corporate transferee s, investors, 
contractual service suppliers, independent professionals and sh ort-term 
business visitors, and to measures affecting their business act ivities 
during their temporary stay in the former Party.  
3. To the extent that commitments are not undertaken in this Se ction, 
all requirements provided for in the laws and regulations of a Party 
regarding the entry and temporary stay shall continue to apply,  
including regulations concerning the length of stay.  
4. Notwithstanding the provisions of this Section, all requirem ents 
provided for in the laws and regulations of a Party regarding w ork 
and social security measures shall continue to apply, including  regu­
lations concerning minimum wages and collective wage agreements . ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 95  
5. Commitments on the entry and temporary stay of natural perso ns 
for business purposes do not apply in cases where the intent or  effect of 
the entry and temporary stay is to interfere with or otherwise affect the 
outcome of any labour or management dispute or negotiation, or the 
employment of any natural person who is involved in that disput e. 
ARTICLE 8.21  
Definitions  
For the purposes of this Section:  
(a) ‘business visitors for establishment purposes’ means natura l persons 
of a Party working in a senior position who are responsible for  
setting up an enterprise, do not offer nor provide services, do  not 
engage in any economic activity other than what is required for  
establishment purposes and do not receive remuneration within 
the other Party;  
(b) ‘contractual service suppliers’ means:  
(i) in respect of the entry and temporary stay in the European 
Union, natural persons employed by a juridical person of 
Japan which is itself not an agency for placement and supply 
services of personnel and is not acting through such an agency,  
has not established in the territory of the European Union and 
has concluded a  bona fide  contract to supply services to a final 
consumer in the European Union, requiring the presence on a 
temporary basis of its employees in the European Union in 
order to fulfil the contract to supply services; (  1 ) 
(ii) in respect of the entry and temporary stay in Japan, natur al 
persons of the European Union who are employees of a 
juridical person of the European Union that has not established  
in Japan provided that the following requirements are satisfied : 
(A) a service contract between a juridical person of Japan and a 
juridical person of the European Union that has not estab­
lished in Japan has been concluded;  
(B) a competent immigration authority of Japan determines, in 
the context of the service contract referred to in subpara­
graph (A), that a labour contract between the natural person 
of the European Union and the juridical person of Japan 
has been concluded; and  
(C) the service contract referred to in subparagraph (A) does 
not fall under the scope of service contract for the 
placement and supply services of personnel (CPC872), 
and the labour contract as referred to in subparagraph (B) 
complies with the relevant laws and regulations of Japan;  ▼B 
( 1 ) The contract to supply services referred to in subparagraph ( b)(i) shall comply 
with the requirements of the laws and regulations that apply in  the place 
where the contract is executed.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 96  
(c) ‘independent professionals’ means:  
(i) in respect of the entry and temporary stay in the European 
Union, natural persons who are engaged in the supply of a 
service and established as self-employed in the territory of 
Japan, have not established in the territory of the European 
Union and have concluded a  bona fide  contract (other than 
through an agency for placement and supply services of 
personnel) to supply services to a final consumer in the 
European Union, requiring their presence on a temporary 
basis in the European Union in order to fulfil the contract to 
supply services; (  1 ) and  
(ii) in respect of the entry and temporary stay in Japan, natur al 
persons of the European Union who will engage in business 
activities of supplying services during their temporary stay in  
Japan on the basis of a personal contract with a juridical pers on 
of Japan;  
(d) ‘intra-corporate transferees’ means natural persons who hav e been 
employed by a juridical person of a Party or have been partners  in 
it, for a period of not less than one year immediately precedin g the 
date of their application for the entry and temporary stay in t he 
other Party, and who are temporarily transferred to an enterpri se, 
in the territory of the other Party, which forms part of the sa me 
group of the former juridical person including its representati ve 
office, subsidiary, branch or head company, provided that the 
following conditions are met:  
(i) the natural person concerned must belong to one of the 
following categories:  
(A) managers: persons working in a senior position, who 
primarily direct the management of the enterprise, 
receiving general supervision or direction principally from 
the board of directors or from stockholders of the business 
or their equivalent, including at least:  
(1) directing the enterprise or a department thereof;  
(2) supervising and controlling the work of other super­
visory, professional or managerial employees; or  
(3) having the personal authority to recruit and dismiss or 
to recommend recruitment, dismissal or other 
personnel-related actions; or  
(B) specialists: persons who possess specialised knowledge 
essential to the enterprise's production, research equipment, 
techniques, processes, procedures or management; and  
(ii) for the European Union, in assessing the knowledge referre d to 
in subparagraph (i)(B), account shall be taken not only of 
knowledge specific to the enterprise, but also of whether the 
natural person has a high level of qualification referring to a  
type of work or trade requiring specific technical knowledge, 
including membership of an accredited profession; and  ▼B 
( 1 ) The contract to supply services referred to in subparagraph ( c)(i) shall comply 
with the requirements of the laws and regulations that apply in  the place 
where the contract is executed.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 97  
(e) ‘investors’ means natural persons who establish an enterpri se, and 
develop or administer the operation of that enterprise in the o ther 
Party in a capacity that is supervisory or executive, and to wh ich 
that person or the juridical person employing that person has 
committed, or is in the process of committing, a substantial 
amount of capital.  
ARTICLE 8.22  
General obligations  
1. A Party shall grant the entry and temporary stay to natural persons 
of the other Party for business purposes in accordance with thi s Section, 
and Annexes III and IV to Annex 8-B, provided that those person s 
comply with the immigration laws and regulations of the former Party 
applicable to the entry and temporary stay.  
2. Each Party shall apply its measures relating to the provisio ns of 
this Section consistently with the desire of the Parties set ou t in 
paragraph 1 of Article 8.20, and, in particular, shall apply th ose 
measures so as to avoid unduly impairing or delaying trade in g oods 
or services, or establishment or operation under this Agreement . 
3. The measures taken by each Party to facilitate and expedite 
procedures related to the entry and temporary stay of natural p ersons 
of the other Party for business purposes shall be consistent wi th 
Annex 8-C.  
ARTICLE 8.23  
Transparency  
1. A Party shall make publicly available information relating t o the 
entry and temporary stay by natural persons of the other Party,  referred 
to in paragraph 2 of Article 8.20.  
2. The information referred to in paragraph 1 shall include, wh ere 
applicable, the following information:  
(a) categories of visa, permits or any similar type of authoris ation 
regarding the entry and temporary stay;  
(b) documentation required and conditions to be met;  
(c) method of filing an application and options on where to fil e, such as 
consular offices or online;  
(d) application fees and an indicative timeframe of the process ing of an 
application;  
(e) the maximum length of stay under each type of authorisation  
described in subparagraph (a);  
(f) conditions for any available extension or renewal;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 98  
(g) rules regarding accompanying dependents;  
(h) available review or appeal procedures; and  
(i) relevant laws of general application pertaining to the entr y and 
temporary stay of natural persons.  
3. With respect to the information referred to in paragraphs 1 and 2, 
each Party shall endeavour to promptly inform the other Party o f the 
introduction of any new requirements and procedures or of the c hanges 
in any requirements and procedures that affect the effective ap plication 
for the grant of entry into, temporary stay in and, where appli cable, 
permission to work in the former Party.  
ARTICLE 8.24  
Obligations in other sections  
1. This Agreement does not impose any obligation on a Party 
regarding its immigration measures, except as specifically prov ided 
for in this Section.  
2. Without prejudice to any decision to grant entry to a natura l 
person of the other Party within the terms of this Section, inc luding 
the permissible length of stay pursuant to any such grant:  
(a) the obligations of Articles 8.7 to 8.11 subject to:  
(i) Article 8.6; and  
(ii) Article 8.12 to the extent that the measure affects the tr eatment 
of natural persons for business purposes present in the territo ry 
of the other Party,  
are hereby incorporated into and made part of this Section and 
apply to the measures affecting treatment of natural persons fo r 
business purposes present in the territory of the other Party u nder 
the categories of business visitors for establishment purposes,  
intra-corporate transferees and investors, as defined in Articl e 8.21;  
(b) the obligations of Articles 8.15 and 8.16 subject to:  
(i) Article 8.14; and  
(ii) Article 8.18 to the extent that the measure affects the tr eatment 
of natural persons for business purposes present in the territo ry 
of the other Party,  
are hereby incorporated into and made part of this Section and 
apply to the measures affecting treatment of natural persons fo r 
business purposes present in the territory of the other Party u nder 
the categories of:  
(i) contractual service suppliers and independent professionals , as 
defined in Article 8.21, for all sectors listed in Annex IV to 
Annex 8-B; and  
(ii) short-term business visitors, referred to in Article 8.27,  in 
accordance with Annex III to Annex 8-B; and  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 99  
(c) the obligation of Article 8.17 subject to:  
(i) Article 8.14; and  
(ii) Article 8.18 to the extent that the measure affects the tr eatment 
of natural persons for business purposes present in the territo ry 
of the other Party,  
is hereby incorporated into and made part of this Section and a pply 
to the measures affecting treatment of natural persons for busi ness 
purposes present in the territory of the other Party under the 
categories of:  
(i) contractual service suppliers and independent professionals , as 
defined in Article 8.21; and  
(ii) short-term business visitors, referred to in Article 8.27.  
3. For greater certainty, the obligations referred to in paragr aph 2 do 
not apply to measures relating to the granting of entry into a Party to 
natural persons of that Party or of a third country.  
ARTICLE 8.25  
Business visitors for establishment purposes, intra-corporate 
transferees and investors  
1. Each Party shall grant entry and temporary stay to business 
visitors for establishment purposes, intra-corporate transferee s and 
investors of the other Party in accordance with Annex III to 
Annex 8-B.  
2. A Party shall not adopt or maintain limitations on the total  number 
of natural persons granted entry in accordance with paragraph 1 , in a 
specific sector or sub-sector, in the form of numerical quotas or the 
requirement of an economic needs test either on the basis of a territorial 
subdivision or on the basis of its entire territory.  
ARTICLE 8.26  
Contractual service suppliers and independent professionals  
1. Each Party shall grant entry and temporary stay to contractu al 
service suppliers and independent professionals of the other Pa rty in 
accordance with Annex IV to Annex 8-B.  
2. Unless otherwise specified in Annex IV to Annex 8-B, a Party  
shall not adopt or maintain limitations on the total number of 
contractual service suppliers and independent professionals of the 
other Party granted entry, in the form of numerical quotas or t he 
requirement of an economic needs test.  
ARTICLE 8.27  
Short-term business visitors  
1. Each Party shall grant entry and temporary stay to short-ter m 
business visitors of the other Party in accordance with Annex I II to 
Annex 8-B, subject to the following conditions:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 100  
(a) the short-term business visitors are not engaged in selling  their 
goods or supplying services to the general public;  
(b) the short-term business visitors do not, on their own behal f, receive 
remuneration from within the Party where they are staying 
temporarily; and  
(c) the short-term business visitors are not engaged in the sup ply of a 
service in the framework of a contract concluded between a juri dical 
person who has not established in the territory of the Party wh ere 
they are staying temporarily, and a consumer there, except as 
provided for in Annex III to Annex 8-B.  
2. Unless otherwise specified in Annex III to Annex 8-B, each P arty 
shall grant entry of short-term business visitors without the r equirement 
of a work permit, economic needs test or other prior approval 
procedures of similar intent.  
ARTICLE 8.28  
Contact points  
Each Party shall, upon the entry into force of this Agreement, designate 
a contact point for the effective implementation and operation of this 
Section and notify the other Party of the contact details inclu ding 
information regarding the relevant officials. The Parties shall  promptly 
notify each other of any change of those contact details.  
SECTION E  
Regulatory framework  
SUB-SECTION 1  
Domestic regulation  
ARTICLE 8.29  
Scope and definitions  
1. This Sub-Section applies to measures by a Party relating to 
licensing requirements and procedures, qualification requiremen ts and 
procedures and technical standards (  1 ) that affect:  
(a) cross-border trade in services as defined in subparagraph ( d) of 
Article 8.2;  
(b) establishment as defined in subparagraph (i) of Article 8.2  or 
operation as defined in subparagraph (p) of Article 8.2; or  
(c) the supply of a service through the presence of a natural p erson of a 
Party in the territory of the other Party, in accordance with 
Article 8.24.  ▼B 
( 1 ) For greater certainty, as far as measures relating to technic al standards are 
concerned, this Sub-Section applies only to such measures affec ting trade in 
services.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 101  
2. This Sub-Section does not apply to licensing requirements an d 
procedures, qualification requirements and procedures and techn ical 
standards:  
(a) pursuant to a measure that does not conform with Article 8. 7 or 8.8 
and is referred to in subparagraphs 1(a) to (c) of Article 8.12  or 
with Article 8.15 or 8.16 and is referred to in subpara­
graphs 1(a) to (c) of Article 8.18; or  
(b) pursuant to a measure referred to in paragraph 2 of Article  8.12 or 
paragraph 2 of Article 8.18.  
3. For the purposes of this Sub-Section, a ‘competent authority ’ is a 
central, regional or local government or authority, or a non-go vern­
mental body in the exercise of powers delegated by central, reg ional 
or local governments or authorities, which is entitled to take a decision 
concerning the authorisation to supply a service, including thr ough 
establishment, or concerning the authorisation to establish an enterprise 
in order to engage in an economic activity other than a service . 
ARTICLE 8.30  
Conditions for licensing and qualification  
Measures relating to licensing requirements and procedures, and  qualifi­
cation requirements and procedures of each Party shall be based  on the 
following criteria:  
(a) clarity;  
(b) objectivity;  
(c) transparency;  
(d) advance public availability; and  
(e) accessibility.  
ARTICLE 8.31  
Licensing and qualification procedures  
1. Licensing and qualification procedures shall be clear, made public 
in advance and be such as to ensure that the applications are d ealt with 
objectively and impartially.  
2. Licensing and qualification procedures shall be as simple as  
possible and shall not in themselves be a restriction on the su pply of 
a service or the pursuit of any other economic activity. Any au thoris­
ation fee (  1 ) which the applicants may incur from their application 
should be reasonable, transparent and shall not in itself restr ict the 
supply of a service or the pursuit of any other economic activi ty. ▼B 
( 1 ) Authorisation fees do not include fees for the use of natural  resources, 
payments for auction, tendering or other non-discriminatory mea ns of 
awarding concessions or mandated contributions to universal ser vice 
provision.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 102  
3. The procedures used by, and the decisions of, the competent 
authority in the authorisation process shall be impartial with respect 
to all applicants. The competent authority should reach its dec ision in 
an independent manner and should not be accountable to any pers on 
supplying the services or carrying out the economic activities for which 
the authorisation is required.  
4. If a specific period of time for applications exists, the co mpetent 
authority shall allow an applicant a reasonable period of time for the 
submission of an application. The competent authority shall ini tiate the 
processing of an application without undue delay. If possible, the 
competent authority should accept an application in electronic format 
under the same conditions of authenticity as an application in paper 
format.  
5. The competent authority shall complete the processing of an appli­
cation, including reaching a final decision, within a reasonabl e period of 
time from the submission of a complete application. Each Party shall 
endeavour to establish an indicative timeframe for the processi ng of an 
application and shall make publicly available that timeframe, w hen 
established.  
6. The competent authority shall, within a reasonable period of  time 
after the receipt of an application which it considers incomple te, inform 
the applicant, and, to the extent feasible, identify the additi onal 
information required to complete the application and provide th e oppor­
tunity to correct deficiencies.  
7. The competent authority should, where possible, accept auth­
enticated copies in place of original documents.  
8. If the competent authority rejects an application by an appl icant, it 
shall inform the applicant, in principle in writing, and withou t undue 
delay. It shall also, on request of the applicant, inform the a pplicant of 
the reasons for rejection of the application and the timeframe for an 
appeal against that decision.  
9. The competent authority shall grant an authorisation as soon  as it 
is established, in the light of an appropriate examination, tha t the 
applicant meets the conditions for obtaining it.  
10. The competent authority shall ensure that an authorisation,  once 
granted, enters into effect without undue delay in accordance w ith the 
terms and conditions specified therein.  
ARTICLE 8.32  
Technical standards  
Each Party shall encourage its competent authorities, when adop ting 
technical standards, to adopt technical standards developed thr ough 
open and transparent processes, and shall encourage any body 
designated to develop technical standards to use open and trans parent 
processes.  
SUB-SECTION 2  
Provisions of general application  
ARTICLE 8.33  
Administration of measures of general application  
1. Each Party shall ensure that all measures of general applica tion 
affecting trade in services are administered in a reasonable, o bjective 
and impartial manner.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 103  
2. Paragraph 1 does not apply to:  
(a) the aspects of a measure that do not conform with Article 8 .7 or 8.8 
and are referred to in subparagraphs 1(a) to (c) of Article 8.1 2 or 
with Article 8.15 or 8.16 and are referred to in subpara­
graphs 1(a) to (c) of Article 8.18; or  
(b) a measure referred to in paragraph 2 of Article 8.12 or par agraph 2 
of Article 8.18.  
ARTICLE 8.34  
Review procedures for administrative decisions  
1. Each Party shall maintain judicial, arbitral or administrati ve 
tribunals or procedures which provide, upon request of an affec ted 
entrepreneur or service supplier of the other Party, for a prom pt 
review of, and where justified, appropriate remedies for, admin istrative 
decisions that affect:  
(a) cross-border trade in services as defined in subparagraph ( d) of 
Article 8.2;  
(b) establishment as defined in subparagraph (i) of Article 8.2  or 
operation as defined in subparagraph (p) of Article 8.2; or  
(c) the supply of a service through the presence of a natural p erson of a 
Party in the territory of the other Party, in accordance with 
Article 8.24.  
2. If the procedures referred to in paragraph 1 are not indepen dent of 
the agency entrusted with the administrative decision concerned , each 
Party shall ensure that the procedures in fact provide for an o bjective 
and impartial review.  
ARTICLE 8.35  
Mutual recognition  
1. Nothing in this Section shall prevent a Party from requiring  that 
natural persons must possess the necessary qualifications or pr ofessional 
experience specified in the territory where the service is supp lied, for 
the sector of activity concerned.  
2. Each Party shall encourage the relevant professional bodies in its 
territory to provide joint recommendations on mutual recognitio n to the 
Committee, for the purpose of the fulfilment, in whole or in pa rt, by 
entrepreneurs and service suppliers of the criteria applied by that Party 
for the authorisation, licensing, operation and certification o f entre­
preneurs and service suppliers, and, in particular, in the sect or of profes­
sional services.  
3. On receipt of a joint recommendation referred to in paragrap h 2, 
the Committee shall, within a reasonable period of time, review  that 
recommendation with a view to ensuring its consistency with thi s 
Agreement and, on the basis of the information contained therei n, 
assess in particular:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 104  
(a) the extent to which the standards and criteria applied by e ach Party 
for the authorisation, licensing, operation and certification r eferred 
to in paragraph 2 are converging; and  
(b) the potential economic value of a mutual recognition agreem ent for 
the authorisation, licensing, operation and certification refer red to in 
paragraph 2.  
4. Where those requirements are satisfied, the Committee shall 
establish the necessary steps to negotiate. Thereafter the Part ies shall 
enter into negotiations, through their competent authorities, o f a mutual 
recognition agreement for the authorisation, licensing, operati on and 
certification referred to in paragraph 2.  
5. Any mutual recognition agreement that the Parties may conclu de 
shall be in conformity with the relevant provisions of the WTO 
Agreement and, in particular, Article VII of GATS.  
SUB-SECTION 3  
Postal and courier services  
ARTICLE 8.36  
Scope and definitions  
1. This Sub-Section sets out the principles of the regulatory 
framework for the supply of postal and courier services, and ap plies 
to measures by a Party affecting trade in postal and courier se rvices.  
2. For the purposes of this Sub-Section:  
(a) ‘licence’ means an authorisation that an independent regula tory 
authority of a Party may require of an individual supplier, in 
accordance with the laws and regulations of the Party, in order  
for that supplier to offer postal and courier services; and  
(b) ‘universal service’ means the permanent supply of a postal service 
of specified quality at all points in the territory of a Party at 
affordable prices for all users.  
ARTICLE 8.37  
Universal service  
1. Each Party has the right to define the kind of universal ser vice 
obligation it wishes to maintain. That obligation will not be r egarded  
per se  as anti-competitive, provided that it is administered in a tra ns­
parent, non-discriminatory and competitively neutral manner and  is not 
more burdensome than necessary for the kind of universal servic e 
defined by the Party, with regard to all suppliers subject to t he 
obligation.  
2. Within the framework of its postal legislation or by other 
customary means, each Party shall set out the scope of the univ ersal 
service obligation, fully taking into account the needs of the users and 
national conditions, including market forces, of that Party.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 105  
3. Each Party shall ensure that a supplier of postal and courie r 
services in its territory which is subject to a universal servi ce obligation 
under its laws and regulations does not engage in the following  
practices:  
(a) excluding the business activities of other enterprises by 
cross-subsidising, with revenues derived from the supply of the  
universal service, the supply of express mail services (EMS) (  1 ) or 
any non-universal service in a way which constitutes a private 
monopolisation in contravention of Article 3 of the Law Concern ing 
Prohibition of Private Monopoly and Maintenance of Fair Trade 
(Law No. 54 of 1947) of Japan or an abuse of a dominant 
market position in contravention of the competition law of the 
European Union respectively; (  2 ) or 
(b) unjustifiably differentiating among customers, such as larg e volume 
mailers or consolidators, where like conditions prevail with re spect 
to charges and the provisions concerning acceptance, delivery, redi­
rection, return and the number of days required for delivery fo r the 
supply of a service subject to a universal service obligation.  
ARTICLE 8.38  
Border procedures  
1. The border procedures for international postal services and inter­
national courier services (  3 ) are enforced in accordance with related 
international agreements and the laws and regulations of each P arty. 
2. Without prejudice to paragraph 1, each Party shall not undul y 
accord less favourable treatment with respect to border procedu res to 
international courier services than it accords to international  postal 
services.  
ARTICLE 8.39  
Licences  
1. Each Party may require a licence for the supply of a service  
covered by this Sub-Section.  
2. If a Party requires a licence, it shall make publicly availa ble: 
(a) all the licensing criteria and the period of time normally required to 
reach a decision concerning an application for a licence; and  
(b) the terms and conditions of licences.  ▼B 
( 1 ) For the purposes of this subparagraph, ‘express mail services  (EMS)’ means 
services referred to in subparagraph 1.3 of Article 1 of the Un iversal Postal 
Convention, done at Istanbul on 6 October 2016. 
( 2 ) For greater certainty, the enforcement of each Party's compet ition law and the 
related decisions by competition authority shall be covered by the provisions 
of Chapter 11. 
( 3 ) For the purposes of this Article, ‘international postal servi ces’ means services 
that designated operators referred to in subparagraph 1.12 of A rticle 1 of the 
Universal Postal Convention supply in accordance with the Acts of the 
Universal Postal Union. 
‘International courier services’ means services consisting of t he collection, 
sorting, transport and delivery of documents, printed matter, p arcels and 
goods for foreign destinations, not regulated by the Acts of th e Universal 
Postal Union.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 106  
3. If a licence application is rejected by the competent author ity, it 
shall upon request inform the applicant of the reasons for the rejection 
of the licence. Each Party shall establish an appeal procedure through an 
independent body available to applicants whose licence has been  
rejected. That procedure shall be transparent, non-discriminato ry, and 
based on objective criteria.  
ARTICLE 8.40  
Independence of the regulatory body  
Each Party shall ensure that:  
(a) its regulatory body (  1 ) for the services covered by this Sub-Section 
is legally separated from, and not accountable to, any supplier  of 
those services; and,  
(b) subject to the laws and regulations of each Party, decision s of, and 
procedures used by, its regulatory body are impartial.  
SUB-SECTION 4  
Telecommunications services  
ARTICLE 8.41  
Scope  
1. This Sub-Section sets out the principles of the regulatory 
framework for all telecommunications services and applies to 
measures by a Party affecting trade in telecommunications servi ces, 
which consist in the conveyance of signals including,  inter alia , trans­
mission of video and audio signals (irrespective of the types o f 
protocols and technologies used) through public telecommunicati ons 
transport networks.  
2. This Sub-Section does not apply to measures affecting:  
(a) broadcasting services as defined in the laws and regulation s of each 
Party; and  
(b) services providing, or exercising editorial control over, c ontent 
transmitted using telecommunications transport networks and 
services.  
3. Notwithstanding subparagraph 2(a), a supplier of broadcastin g 
services shall be considered as a supplier of public telecommun ications 
transport services and its networks as public telecommunication s 
transport networks, when and to the extent that such networks a re 
also used for providing public telecommunications transport ser vices.  
4. Nothing in this Sub-Section shall be construed as requiring a 
Party:  ▼B 
( 1 ) The regulatory body referred to in this Article does not incl ude customs 
authorities of each Party.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 107  
(a) to authorise a service supplier of the other Party to estab lish, 
construct, acquire, lease, operate or supply telecommunications  
transport networks or services other than as provided for in th is 
Agreement; or  
(b) to establish, construct, acquire, lease, operate or supply telecom­
munications transport networks or services not offered to the 
public generally, or to oblige a service supplier under its jur isdiction 
to do so.  
ARTICLE 8.42  
Definitions  
For the purposes of this Sub-Section:  
(a) ‘associated facilities’ means services and infrastructures associated 
with public telecommunications transport networks or services 
which are necessary for the provision of services via those 
networks or services, such as buildings (including entries and 
wiring), ducts and cabinets as well as masts and antennae;  
(b) ‘cost-oriented’ means based on cost, and may include a reas onable 
profit, and may involve different cost methodologies for differ ent 
facilities or services;  
(c) ‘end user’ means a final consumer of, or subscriber to, a p ublic 
telecommunications transport network or service, including a 
service supplier other than a supplier of public telecommunicat ions 
transport networks or services;  
(d) ‘essential facilities’ means facilities of a public telecom munications 
transport network or service that:  
(i) are exclusively or predominantly provided by a single or 
limited number of suppliers; and  
(ii) cannot feasibly be economically or technically substituted  in 
order to provide a service;  
(e) ‘interconnection’ means linking (  1 ) with suppliers providing public 
telecommunications transport networks or services in order to a llow 
the users of one supplier to communicate with the users of anot her 
supplier or to access services provided by any supplier who has  
access to the network;  
(f) ‘international mobile roaming service’ means a commercial m obile 
service provided pursuant to a commercial agreement between 
suppliers of public telecommunications transport services that 
enables an end user to use its home mobile handset or other 
device for voice, data or messaging services while outside the 
territory in which the end user's home public telecommunication s 
transport network is located;  ▼B 
( 1 ) For greater certainty, linking may include physical or logica l linking, as 
appropriate.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 108  
(g) ‘leased circuits’ means telecommunications facilities betwe en two 
or more designated points that are set aside for the dedicated use 
of, or availability to, a particular user, irrespective of the tech­
nology used;  
(h) ‘major supplier’ means a supplier which has the ability to 
materially affect the terms of participation, having regard to price 
and supply, in the relevant market for public telecommunication s 
transport services as a result of:  
(i) control over essential facilities; or  
(ii) use of its position in the market;  
(i) ‘non-discriminatory’ means treatment no less favourable tha n that 
accorded, under like circumstances, to other service suppliers and 
users of like public telecommunications transport networks or 
services;  
(j) ‘number portability’ means the ability of an end user of pu blic 
telecommunications transport services who requests to retain, a t 
the same location, the same telephone numbers without impairmen t 
of quality or reliability when switching between the same categ ory 
of suppliers of like public telecommunications transport servic es; 
(k) ‘public telecommunications transport network’ means public tele­
communications infrastructure which permits telecommunications 
between and among defined network termination points;  
(l) ‘public telecommunications transport service’ means any tel ecom­
munications transport service offered to the public generally t hat 
may include,  inter alia , telegraph, telephone, telex and data trans­
mission typically involving transmission of customer-supplied 
information between two or more points without any end-to-end 
change in the form or content of the customer's information;  
(m) ‘regulatory authority’ means the body or bodies of a Party 
responsible for the regulation of telecommunications;  
(n) ‘telecommunications’ means the transmission and reception o f 
signals by wire, radio, optical or any other electromagnetic 
means; and  
(o) ‘users’ means end users, or suppliers of public telecommuni cations 
transport networks or services that are consumers of, or subscr ibers 
to, a public telecommunications transport network or service.  
ARTICLE 8.43  
Approaches to regulation  
1. The Parties recognise the value of competitive markets to de liver a 
wide choice in the supply of telecommunications services and to  
enhance consumer welfare, and that economic regulation may not be 
needed if there is effective competition. Accordingly, the Part ies 
recognise that regulatory needs and approaches differ market by  
market, and that a Party may determine how to implement its obl i­
gations under this Sub-Section.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 109  
2. In that respect, the Parties recognise that a Party may:  
(a) engage in direct regulation either in anticipation of an is sue that the 
Party expects may arise or to resolve an issue that has already  arisen 
in the market; or  
(b) rely on the role of market forces, particularly with respec t to market 
segments that are competitive or that have low barriers to entr y, 
such as services provided by suppliers of telecommunications 
services that do not own network facilities.  
3. For greater certainty, a Party that refrains from engaging i n regu­
lation in accordance with subparagraph 2(b) remains subject to the 
obligations under this Sub-Section. Nothing in this Article sha ll 
prevent a Party from applying regulation to telecommunications 
services.  
ARTICLE 8.44  
Access and use  
1. Each Party shall ensure that any service supplier of the oth er Party 
is accorded access to, and use of, public telecommunications tr ansport 
networks and services on terms and conditions which are reasona ble, 
non-discriminatory and no less favourable than those which the supplier 
of those public telecommunications transport networks and servi ces 
provides for its own like services under like circumstances. Th is obli­
gation shall be applied,  inter alia , through paragraphs 2 to 6.  
2. Each Party shall ensure that service suppliers of the other Party are 
accorded access to, and use of, any public telecommunications t ransport 
network or service offered within or across the borders of the former 
Party, including private leased circuits, and shall to that end  ensure, 
subject to paragraphs 5 and 6, that such service suppliers are 
permitted to:  
(a) purchase or lease, and attach, terminal or other equipment which 
interfaces with the network and which is necessary to supply th eir 
services;  
(b) interconnect private leased or owned circuits with public t elecom­
munications transport networks and services or with circuits le ased 
or owned by other service suppliers; and  
(c) use operating protocols of their choice in the supply of an y service, 
other than as necessary to ensure the availability of telecommu ni­
cations transport networks and services to the public generally . 
3. Each Party shall ensure that service suppliers of the other Party 
may use public telecommunications transport networks and servic es for 
the movement of information within and across the borders of th e 
former Party, including for intra-corporate communications of s uch 
service suppliers, and for access to information contained in d atabases 
or otherwise stored in machine-readable form in either Party or  in any 
other member of the WTO.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 110  
4. Notwithstanding paragraph 3, a Party may take such measures as 
are necessary to ensure the security and confidentiality of mes sages 
subject to the requirement that those measures are not applied in a 
manner which would constitute a means of arbitrary or unjustifi able 
discrimination or a disguised restriction on trade in services.  
5. Each Party shall ensure that no condition is imposed on acce ss to, 
and use of, public telecommunications transport networks and se rvices 
other than as necessary to:  
(a) safeguard the public service responsibilities of suppliers of public 
telecommunications transport networks and services, in particul ar 
their ability to make their networks or services available to t he 
public generally; or  
(b) protect the technical integrity of public telecommunication s 
transport networks or services.  
6. Provided that they satisfy the criteria set out in paragraph  5, 
conditions for access to, and use of, public telecommunications  
transport networks and services may include:  
(a) restrictions on resale or shared use of those services;  
(b) a requirement to use specified technical interfaces, includ ing 
interface protocols, for inter-connection with public telecommu ni­
cations transport networks and services;  
(c) requirements, if necessary, for the inter-operability of pu blic tele­
communications transport services and to encourage the 
achievement of the goals set out in Article 8.55;  
(d) type approval of terminal or other equipment which interfac es with 
public telecommunications transport networks and technical 
requirements relating to the attachment of that equipment to th ose 
networks;  
(e) restrictions on inter-connection of private leased or owned  circuits 
with public telecommunications transport networks or services, or 
with circuits leased or owned by other service suppliers; or  
(f) notification, permit, registration and licensing.  
ARTICLE 8.45  
Number portability  
Each Party shall ensure that suppliers of public telecommunicat ions 
transport services in its territory provide number portability for mobile 
services and any other services designated by that Party, on a timely 
basis and on reasonable terms and conditions.  
ARTICLE 8.46  
Resale  
If a Party requires a supplier of public telecommunications tra nsport 
services to offer its public telecommunications transport servi ces for 
resale, that Party shall ensure that such supplier does not imp ose unreas­
onable or discriminatory conditions or limitations on the resal e of its 
public telecommunications transport services.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 111  
ARTICLE 8.47  
Enabling use of network facilities and interconnection  
1. The Parties recognise that enabling use of network facilitie s ( 1 ) and 
interconnection should in principle be agreed on the basis of 
commercial negotiation between the suppliers of public telecomm uni­
cations transport networks or services concerned.  
2. Each Party shall ensure that any supplier of public telecomm uni­
cations transport networks or services in its territory has a r ight and, if 
requested by a supplier of public telecommunications transport networks 
or services of the other Party, an obligation to negotiate inte rconnection 
for the purpose of providing public telecommunications transpor t 
networks or services. Each Party shall provide its regulatory a uthority 
with the power to require, where necessary, a supplier of publi c tele­
communications transport networks or services to provide interc on­
nection with suppliers of public telecommunications transport 
networks or services of the other Party.  
3. A Party shall not adopt or maintain any measure which oblige s 
suppliers of public telecommunications transport networks or se rvices 
enabling use of network facilities or providing interconnection  to offer 
different terms and conditions to different suppliers for like services or 
imposes obligations that are not related to the services provid ed. 
ARTICLE 8.48  
Obligations relating to major suppliers  
1. Each Party shall adopt or maintain appropriate measures for the 
purpose of preventing suppliers who, alone or together, are a m ajor 
supplier from engaging in or continuing anti-competitive practi ces. These 
anti-competitive practices shall include in particular:  
(a) engaging in anti-competitive cross-subsidisation;  
(b) using information obtained from competitors with anti-compe titive 
results; and  
(c) not making available to other service suppliers on a timely  basis 
technical information about essential facilities and commercial ly 
relevant information which is necessary for them in order to 
provide services.  
2. Each Party shall provide its regulatory authority with the p ower to 
require, where appropriate, that major suppliers in its territo ry accord to 
suppliers of public telecommunications transport networks or se rvices of 
the other Party treatment no less favourable than that which th e major 
supplier concerned accords in like circumstances to its subsidi aries or its 
affiliates, regarding:  ▼B 
( 1 ) For the purposes of this Article, ‘enabling use of network fa cilities’ means the 
making available of facilities or services to another supplier of public tele­
communications transport networks or services under defined con ditions, for 
the purpose of providing public telecommunications transport se rvices. It may 
include the use of active or passive network elements, associat ed facilities, 
virtual network services, co-location or other forms of associa ted facilities 
sharing, the use of leased circuits and the use of specified ne twork facilities 
or elements, including the local loop, on an unbundled basis.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 112  
(a) the availability, provisioning, rates or quality of like te lecommuni­
cations services; and  
(b) the availability of technical interfaces necessary for inte rconnection.  
3. Each Party shall ensure that major suppliers in its territor y provide 
interconnection with suppliers of public telecommunications tra nsport 
networks or services of the other Party at any technically feas ible 
point in the network of the major supplier concerned and that t he 
major supplier concerned provides such interconnection:  
(a) under terms, conditions (including with respect to technica l 
standards, specifications, quality and maintenance) and rates 
which are non-discriminatory and no less favourable than those 
provided for its own like services under like circumstances, an d 
of a quality no less favourable than that provided for its own like 
services, for like services of non-affiliated service suppliers , or for 
its subsidiaries or other affiliates;  
(b) in a timely fashion, on terms, conditions (including with r espect to 
technical standards, specifications, quality and maintenance) a nd 
cost-oriented rates that are transparent, reasonable, having re gard 
to economic feasibility, and sufficiently unbundled so that the  
suppliers need not pay for network components or facilities tha t 
they do not require for the service to be provided; and  
(c) upon request, at points in addition to the network terminat ion points 
offered to the majority of users, subject to charges that refle ct the 
cost of construction of necessary additional facilities.  
4. Each Party shall ensure that major suppliers in its territor y provide 
suppliers of public telecommunications transport networks or se rvices of 
the other Party with the opportunity to interconnect their faci lities and 
equipment with those of a major supplier through:  
(a) a reference interconnection offer or another standard inter connection 
offer containing the rates, terms and conditions that the major  
supplier offers generally to suppliers of public telecommunicat ions 
transport networks or services; or  
(b) the terms and conditions of an interconnection agreement in  effect.  
5. Each Party shall ensure that the procedures applicable for i nter­
connection with major suppliers in its territory are made publi cly 
available.  
6. Each Party shall ensure that major suppliers in its territor y make 
publicly available either their interconnection agreements or t heir 
reference interconnection offers.  
7. Each Party shall ensure that major suppliers in its territor y that 
acquire information from another supplier of public telecommuni cations 
transport networks or services in the process of negotiating 
arrangements on, and as a result of, the use of network facilit ies or 
interconnection, use that information solely for the purpose fo r which it 
was supplied and respect at all times the confidentiality of in formation 
transmitted or stored.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 113  
8. Each Party shall ensure that major suppliers in its territor y enable 
the use of network facilities, which may include,  inter alia , network 
elements and associated facilities, to suppliers of public tele communi­
cations transport networks or services of the other Party on te rms and 
conditions (including in relation to rates, technical standards , specifi­
cations, quality and maintenance) which are transparent, reason able, 
non-discriminatory (including with respect to timeliness) and n o less 
favourable than those provided for their own like services unde r like 
circumstances. (  1 ) 
ARTICLE 8.49  
Regulatory authority  
1. Each Party shall ensure that its regulatory authority is leg ally 
distinct, and functionally independent (  2 ) from any supplier of telecom­
munications services, telecommunications networks or telecommun i­
cations network equipment.  
2. A Party that retains ownership or control of a supplier of p ublic 
telecommunications transport networks or services shall ensure effective 
structural separation of the regulatory function of telecommuni cations 
from activities associated with the ownership or control.  
3. Each Party shall provide its regulatory authority with the p ower to 
regulate the telecommunications sector, and to carry out the ta sk 
assigned to it including enforcement of the measures relating t o the 
obligations under this Sub-Section. The tasks to be undertaken by the 
regulatory authority shall be made publicly available in an eas ily 
accessible and clear form.  
4. Each Party shall ensure that the decisions of, and the proce dures 
used by, its regulatory authority are impartial with respect to  all market 
participants.  
5. Each Party shall ensure that its regulatory authority perfor ms its 
tasks in a transparent manner and, to the extent practicable, w ithout 
undue delay.  
6. Each Party shall provide its regulatory authority with the p ower to 
request from suppliers of telecommunications networks and servi ces all 
the information, including financial information, which is nece ssary to 
carry out its tasks in accordance with this Sub-Section. The re gulatory 
authority shall not request more information than that which is  
necessary to perform its tasks and shall treat the information obtained 
from those suppliers in accordance with the laws and regulation s of that 
Party relating to business confidentiality.  ▼B 
( 1 ) For greater certainty, nothing in this paragraph shall be con strued as 
preventing a Party from allowing a major supplier in its territ ory to reject 
co-location where there is a reasonable ground for rejection, i n particular with 
regard to technical feasibility. 
( 2 ) For greater certainty, the regulatory authority of a Party sh all not be regarded 
as not functionally independent solely based on the fact that a n authority of 
that Party (other than the regulatory authority) holds shares o r other equity 
interest in a supplier of telecommunications services, telecomm unications 
networks or telecommunications network equipment.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 114  
ARTICLE 8.50  
Universal service  
1. Each Party has the right to define the kind of universal ser vice 
obligations it wishes to maintain. Those obligations are not be  regarded 
as anti-competitive  per se , provided that they are administered in a 
transparent, objective, non-discriminatory and competitively ne utral 
manner and are not more burdensome than necessary for the kind of 
universal service defined by the Party.  
2. All suppliers of telecommunications services should be eligi ble to 
provide universal service. Universal service suppliers shall be  
designated through a transparent, non-discriminatory and not un duly 
burdensome mechanism.  
3. The regulatory authority of a Party may determine whether a 
mechanism is required in order to compensate the net cost of th e 
suppliers designated to provide universal service, taking into account 
the market benefit, if any, accruing to those suppliers, or to share the net 
cost of the universal service obligations.  
ARTICLE 8.51  
Authorisation to provide telecommunications networks and services  
1. Each Party shall authorise the provision of telecommunicatio ns 
networks or services, to the extent possible, upon simple notif ication 
or registration without requiring a prior explicit decision by its regu­
latory authority. The rights and obligations resulting from suc h author­
isation shall be made publicly available in an easily accessibl e form.  
2. If necessary, a Party may require a licence for the right of  use for 
radio frequencies and numbers, in particular in order to:  
(a) avoid harmful interference;  
(b) ensure technical quality of service; and  
(c) safeguard efficient use of spectrum.  
3. If a Party requires a licence, that Party shall make publicl y 
available:  
(a) all the licensing criteria and a reasonable period of time normally 
required to reach a decision on a licence; and  
(b) the terms and conditions of individual licences.  
4. Each Party shall notify an applicant of the outcome of its a ppli­
cation without undue delay after a decision on the licence has been 
taken. In case a decision is taken to deny an application for o r 
revoke a licence, each Party shall make known to the applicant,  in 
principle in writing, upon request, the reasons for the denial or revo­
cation. In that case, the applicant shall be able to have recou rse to an 
appeal body as referred to in Article 8.54.  
5. Each Party shall ensure that any administrative fees imposed  on 
suppliers of telecommunications networks or services are object ive, 
transparent and commensurate with the administrative costs of i ts regu­
latory authority. Those administrative fees do not include paym ents for 
rights to use scarce resources and mandated contributions to un iversal 
service provision.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 115  
ARTICLE 8.52  
Allocation and use of scarce resources  
1. Each Party shall carry out any procedures for the allocation  and 
use of scarce resources related to telecommunications, includin g 
frequencies, numbers and rights of way, in an open, objective, timely, 
transparent, non-discriminatory and not unduly burdensome manne r. 
2. Each Party shall make publicly available the current state o f 
allocated frequency bands, but shall not be required to provide  
detailed identification of frequencies allocated for specific g overnment 
uses.  
3. Measures by a Party allocating and assigning spectrum and 
managing frequency are not  per se  inconsistent with Articles 8.7 and 8.15. 
Accordingly, each Party retains the right to establish and appl y spectrum 
and frequency management policies that have the effect of limit ing the 
number of suppliers of public telecommunications transport serv ices, 
provided that the Party does so in a manner consistent with the  other 
provisions of this Agreement. That right includes the ability t o allocate 
frequency bands, taking into account current and future needs a nd 
spectrum availability.  
ARTICLE 8.53  
Transparency  
Each Party shall ensure that its measures relating to access to , and use 
of, public telecommunications transport networks and services a re made 
publicly available, including measures relating to:  
(a) tariffs and other terms and conditions of service;  
(b) specifications of technical interfaces;  
(c) bodies responsible for the preparation, amendment and adopt ion of 
standards affecting the access and use;  
(d) conditions applying to attachment of terminal or other equi pment to 
the public telecommunications transport networks; and  
(e) notifications, permits, registrations or licensing requirem ents, if any.  
ARTICLE 8.54  
Resolution of telecommunications disputes  
1. Each Party shall ensure, in accordance with its laws and reg u­
lations, that suppliers of public telecommunications transport networks 
or services of the other Party have timely recourse to the regu latory 
authority of the former Party to resolve disputes in relation t o the rights 
and obligations of those suppliers arising from this Sub-Sectio n. In such 
cases, the regulatory authority shall aim to issue a binding de cision, as 
appropriate, in order to resolve the dispute without undue dela y. 
2. If the regulatory authority declines to initiate any action on a 
request to resolve a dispute, it shall, upon request and within  a  
reasonable period of time, provide a written explanation for it s decision.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 116  
3. The regulatory authority shall make the decision resolving t he 
dispute available to the public in accordance with the laws and  regu­
lations of the Party, having regard to the requirements of busi ness 
confidentiality.  
4. Each Party shall ensure that a supplier of public telecommun i­
cations transport networks or services aggrieved by a determina tion or 
decision of its regulatory authority may obtain review of that deter­
mination or decision by either the regulatory authority or an i nde­
pendent appeal body which may or may not be a judicial authorit y. 
5. Each Party shall ensure that a supplier of public telecommun i­
cations transport networks or services affected by a decision o f its 
regulatory authority or independent appeal body, if the latter is not a 
judicial authority, may obtain further review of that decision by an 
independent judicial authority, except if the supplier has acce pted a 
procedure where the regulatory authority or independent appeal body 
issues a final decision, in accordance with the laws and regula tions of 
the Party.  
6. A Party shall not permit an application for review by an app eal 
body or a judicial authority to constitute grounds for non-comp liance 
with the determination or decision of the regulatory authority unless the 
relevant appeal body or judicial authority withholds, suspends or repeals 
such determination or decision.  
7. The procedure referred to in paragraphs 1 to 3 shall not pre clude 
either party concerned from bringing an action before the judic ial 
authorities.  
ARTICLE 8.55  
Relation to international organisations  
The Parties recognise the importance of international standards  for 
global compatibility and inter-operability of telecommunication s 
transport networks and services, and undertake to promote those  
standards through the work of relevant international bodies, in cluding 
the International Telecommunication Union and the International  Organ­
ization for Standardization.  
ARTICLE 8.56  
Confidentiality of information  
Each Party shall ensure the confidentiality of telecommunicatio ns and 
related traffic data of users over public telecommunications tr ansport 
networks and services without unduly restricting trade in servi ces. 
ARTICLE 8.57  
International mobile roaming  ( 1 ) 
1. Each Party shall endeavour to cooperate on promoting transpa rent 
and reasonable rates for international mobile roaming services with a 
view to promoting the growth of trade between the Parties and 
enhancing consumer welfare.  ▼B 
( 1 ) This Article does not apply to intra-European Union roaming s ervices, which 
are commercial mobile services provided pursuant to a commercia l agreement 
between suppliers of public telecommunications transport servic es that enable 
an end user to use its home mobile handset or other device for voice, data or 
messaging services in a Member State of the European Union othe r than that 
in which the end user's home public telecommunications transpor t network is 
located.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 117  
2. Each Party may choose to take steps to enhance transparency and 
competition with respect to international mobile roaming rates and tech­
nological alternatives to roaming services, such as:  
(a) ensuring that information regarding retail rates is easily accessible to 
consumers; and  
(b) minimising impediments to the use of technological alternat ives to 
roaming, whereby consumers, when visiting the territory of a Pa rty 
from the territory of the other Party, can access telecommunica tions 
services using the device of their choice.  
3. Each Party shall encourage suppliers of public telecommunica tions 
transport services in its territory to make publicly available information 
on retail rates for international mobile roaming services for v oice, data 
and text messages offered to their end users when visiting the territory 
of the other Party.  
4. Nothing in this Article shall require a Party to regulate ra tes or 
conditions for international mobile roaming services.  
SUB-SECTION 5  
Financial services  
ARTICLE 8.58  
Scope  
1. This Sub-Section applies to measures by a Party affecting tr ade in 
financial services.  
2. For the purposes of the application of subparagraph (r) of 
Article 8.2 to this Sub-Section, ‘services supplied in the exer cise of 
governmental authority’ means the following:  
(a) activities conducted by a central bank or a monetary author ity or by 
any other public entity in pursuit of monetary or exchange rate  
policies;  
(b) activities forming part of a statutory system of social sec urity or 
public retirement plans; and  
(c) other activities conducted by a public entity for the accou nt or with 
the guarantee or using the financial resources of a Party or it s public 
entities.  
3. For the purposes of the application of subparagraph (r) of 
Article 8.2 to this Sub-Section, if a Party allows any of the a ctivities 
referred to in subparagraph 2(b) or (c) to be conducted by its financial 
service suppliers in competition with a public entity or a fina ncial 
service supplier, ‘services’ shall include those activities.  
4. Subparagraph (s) of Article 8.2 does not apply to services c overed 
by this Sub-Section.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 118  
ARTICLE 8.59  
Definitions  
For the purposes of this Chapter:  
(a) ‘financial service’ means any service of a financial nature  offered by 
a financial service supplier of a Party; financial services inc lude all 
insurance and insurance-related services, and all banking and o ther 
financial services (excluding insurance); financial services in clude 
the following activities:  
(i) insurance and insurance-related services:  
(A) direct insurance (including co-insurance):  
(1) life; and  
(2) non-life;  
(B) reinsurance and retrocession;  
(C) insurance intermediation, such as brokerage and agency; 
and 
(D) services auxiliary to insurance, such as consultancy, 
actuarial, risk assessment and claim settlement services; 
and 
(ii) banking and other financial services (excluding insurance) : 
(A) acceptance of deposits and other repayable funds from the 
public;  
(B) lending of all types, including consumer credit, mortgage 
credit, factoring and financing of commercial transaction;  
(C) financial leasing;  
(D) all payment and money transmission services, including 
credit, charge and debit cards, travellers cheques and 
bankers drafts;  
(E) guarantees and commitments;  
(F) trading for own account or for account of customers, 
whether on an exchange, in an over-the-counter market 
or otherwise, the following:  
(1) money market instruments (including cheques, bills 
and certificates of deposits);  
(2) foreign exchange;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 119  
(3) derivative products including, but not limited to, 
futures and options;  
(4) exchange rate and interest rate instruments, including 
products such as swaps, forward rate agreements;  
(5) transferable securities; and  
(6) other negotiable instruments and financial assets, 
including bullion;  
(G) participation in issues of all kinds of securities, includi ng 
underwriting and placement as agent, whether publicly or 
privately, and provision of services related to such issues;  
(H) money broking;  
(I) asset management, such as cash or portfolio management, 
all forms of collective investment management, pension 
fund management, custodial, depository and trust services;  
(J) settlement and clearing services for financial assets, 
including securities, derivative products and other 
negotiable instruments;  
(K) provision and transfer of financial information, and 
financial data processing and related software by 
suppliers of other financial services; and  
(L) advisory, intermediation and other auxiliary financial 
services on all the activities listed in subpara­
graphs (A) to (K), including credit reference and 
analysis, investment and portfolio research and advice, 
advice on acquisitions and on corporate restructuring and 
strategy;  
(b) ‘financial service supplier’ means any natural or juridical  person of 
a Party wishing to supply or supplying financial services but d oes 
not include a public entity;  
(c) ‘new financial service’ means any service of a financial na ture, 
including services related to existing and new products or the 
manner in which a product is delivered, that is not supplied by  
any financial service supplier in the territory of a Party but which 
is supplied in the territory of the other Party;  
(d) ‘postal insurance entity’ means an entity that underwrites and sells 
insurance to the general public and that is owned or controlled , 
directly or indirectly, by a postal entity of a Party;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 120  
(e) ‘public entity’ means:  
(i) a government, a central bank or a monetary authority of a P arty, 
or an entity owned or controlled by a Party, that is principall y 
engaged in carrying out governmental functions or activities fo r 
governmental purposes, not including an entity principally 
engaged in supplying financial services on commercial terms; or  
(ii) a private entity, performing functions normally performed by a 
central bank or a monetary authority, when exercising those 
functions; and  
(f) ‘self-regulatory organisation’ means a non-governmental bod y, 
including a securities or futures exchange or market, clearing 
agency, or other organisation or association, that exercises re gu­
latory or supervisory authority over financial service supplier s by 
delegation from a Party.  
ARTICLE 8.60  
Financial services new to the territory of a Party  
1. A Party shall permit financial service suppliers of the othe r Party 
established in its territory to offer in its territory any new financial 
service.  
2. Notwithstanding subparagraph (b) of Article 8.7, a Party may  
determine the juridical form through which the new financial se rvice 
may be supplied and may require authorisation for the supply of  the 
service. If a Party requires an authorisation, it may refuse th e authoris­
ation for prudential reasons but not solely for the reason that  the service 
is not supplied by any financial service supplier in its territ ory. 
ARTICLE 8.61  
Payment and clearing systems  
Under terms and conditions that accord national treatment, each  Party 
shall grant to financial service suppliers of the other Party e stablished in 
its territory access to payment and clearing systems operated b y public 
entities, and to official funding and refinancing facilities av ailable in the 
normal course of ordinary business. This Article is not intende d to 
confer access to the Party's lender of last resort facilities.  
ARTICLE 8.62  
Self-regulatory organisations  
If a Party requires membership or participation in, or access t o, a self- 
regulatory organisation in order for financial service supplier s of the 
other Party to supply financial services on an equal basis with  
financial service suppliers of that Party, or if that Party pro vides, 
directly or indirectly, the self-regulatory organisation privil eges or 
advantages in supplying financial services, that Party shall en sure that 
the self-regulatory organisation observes the obligations conta ined in 
Article 8.8.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 121  
ARTICLE 8.63  
Transfers of information and processing of information  
1. A Party shall not take measures that prevent transfers of 
information or the processing of financial information, includi ng 
transfers of data by electronic means, or that, subject to impo rtation 
rules consistent with international agreements, prevent transfe rs of 
equipment, if those transfers of information, processing of fin ancial 
information or transfers of equipment are necessary for the con duct of 
the ordinary business of a financial service supplier.  
2. Nothing in paragraph 1 restricts the right of a Party to pro tect 
personal data, personal privacy and the confidentiality of indi vidual 
records and accounts so long as that right is not used to circu mvent 
Sections B to D and this Sub-Section.  
ARTICLE 8.64  
Effective and transparent regulation  
1. If a Party requires a licence for the supply of a financial service, it 
shall make the requirements and procedures for such a licence p ublicly 
available.  
2. If a Party requires additional information from the applican t in 
order to process its application, it shall notify the applicant  without 
undue delay.  
3. A Party shall endeavour to ensure that the rules of general appli­
cation adopted or maintained by self-regulatory organisations i n the 
territory of that Party are promptly published or otherwise mad e 
available in such a manner as to enable interested persons to b ecome 
acquainted with them.  
ARTICLE 8.65  
Prudential carve-out  
1. Nothing in this Agreement shall prevent a Party from adoptin g or 
maintaining measures for prudential reasons, including for:  
(a) the protection of investors, depositors, policy-holders or per sons to 
whom a fiduciary duty is owed by a financial service supplier; or 
(b) ensuring the integrity and stability of the Party's financi al system.  
2. Where such measures do not conform with this Agreement, they  
shall not be used as a means of avoiding the Party's obligation s under 
this Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 122  
3. Nothing in this Agreement shall be construed as requiring a Party 
to disclose information relating to the affairs and accounts of  individual 
customers or any confidential or proprietary information in the  
possession of public entities.  
ARTICLE 8.66  
Supply of insurance services by postal insurance entities  
1. This Article sets out disciplines that apply if a Party allo ws its 
postal insurance entity to underwrite and supply direct insuran ce 
services to the general public. The services covered by this Ar ticle do 
not include the supply of insurance services relating to the co llection, 
transport and delivery of letters or packages by a Party's post al 
insurance entity.  
2. A Party shall not adopt or maintain a measure that creates 
conditions of competition that are more favourable to a postal 
insurance entity with respect to the supply of insurance servic es 
referred to in paragraph 1 as compared to a private supplier of  like 
insurance services in its market, including by:  
(a) imposing more onerous conditions on a private supplier's li cence to 
supply insurance services than the conditions the Party imposes  on a 
postal insurance entity to supply like services; or  
(b) making a distribution channel for the sale of insurance ser vices 
available to a postal insurance entity under terms and conditio ns 
more favourable than those it applies to private suppliers of l ike 
services.  
3. With respect to the supply of insurance services referred to  in 
paragraph 1 by a postal insurance entity, a Party shall apply t he same 
regulations and enforcement activities that it applies to the s upply of 
like insurance services by private suppliers.  
4. In implementing its obligations under paragraph 3, a Party s hall 
require a postal insurance entity that supplies insurance servi ces referred 
to in paragraph 1 to publish an annual financial statement with  respect 
to the supply of those services. The statement shall provide th e level of 
detail and meet the auditing standards required under generally  accepted 
accounting and auditing principles, internationally accepted ac counting 
and auditing standards or equivalent rules, applied in the Part y's territory 
with respect to publicly traded private enterprises that supply  like 
services.  
5. Paragraphs 1 to 4 do not apply to a postal insurance entity in the 
territory of a Party:  
(a) that the Party neither owns nor controls, directly or indir ectly, as 
long as the Party does not maintain any advantage that modifies  the 
conditions of competition in favour of the postal insurance ent ity in 
the supply of insurance services as compared to a private suppl ier of 
like insurance services in its market; or  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 123  
(b) if sales of direct life and non-life insurance underwritten  by the 
postal insurance entity each account for no more than 10 per ce nt, 
respectively, of total annual premium income from direct life a nd 
non-life insurance in the Party's market.  
ARTICLE 8.67  
Regulatory cooperation on financial regulation  
The Parties shall promote regulatory cooperation on financial r egulation 
in accordance with Annex 8-A.  
SUB-SECTION 6  
International maritime transport services  
ARTICLE 8.68  
Scope and definitions  
1. This Sub-Section sets out the principles of the regulatory 
framework for the provision of international maritime transport  
services pursuant to Sections B to D of this Chapter, and appli es to 
measures by a Party affecting trade in international maritime t ransport 
services.  
2. For the purposes of this Chapter:  
(a) ‘container station and depot services’ means activities con sisting in 
storing containers, whether in port areas or inland, with a vie w to 
their stuffing or stripping, repairing and making them availabl e for 
shipments;  
(b) ‘customs clearance services’ means activities consisting in  carrying 
out on behalf of another party customs formalities concerning 
import, export or through transport of cargoes, irrespective of  
whether this service is the main activity of the service suppli er or 
a usual complement of its main activity;  
(c) ‘door-to-door or multimodal transport operations’ means the  
transport of cargo using more than one mode of transport, 
involving an international sea-leg, under a single transport 
document;  
(d) ‘freight forwarding services’ means activities consisting o f orga­
nising and monitoring shipment operations on behalf of shippers , 
through the acquisition of transport and related services, prep aration 
of documentation and provision of business information;  
(e) ‘international maritime transport services’ means the trans port of 
passengers or cargo by sea-going vessels between a port of a 
Party and a port of the other Party or a third country, and 
includes the direct contracting with suppliers of other transpo rt 
services, with a view to covering door-to-door or multimodal 
transport operations under a single transport document, but doe s 
not include the right to supply such other transport services;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 124  
(f) ‘maritime agency services’ means activities consisting in r epre­
senting, within a given geographic area, as an agent the busine ss 
interests of one or more shipping lines or shipping companies, for 
the following purposes:  
(i) marketing and sales of maritime transport and related servi ces, 
from quotation to invoicing, and issuance of bills of lading on  
behalf of the companies, acquisition and resale of the necessar y 
related services, preparation of documentation, and provision o f 
business information; and  
(ii) acting on behalf of the companies organising the call of t he ship 
or taking over cargoes when required;  
(g) ‘maritime auxiliary services’ means maritime cargo handling  
services, storage and warehousing services, customs clearance 
services, container station and depot services, maritime agency  
services and freight forwarding services;  
(h) ‘maritime cargo handling services’ means activities exercis ed by 
stevedore companies, including terminal operators but not 
including the direct activities of dockers, when this workforce  is 
organised independently of the stevedoring or terminal operator  
companies. The activities covered include the organisation and 
supervision of:  
(i) the loading or discharging of cargo to or from a ship;  
(ii) the lashing or unlashing of cargo; and  
(iii) the reception or delivery and safekeeping of cargoes befo re 
shipment or after discharge; and  
(i) ‘storage and warehousing services’ means storage services o f frozen 
or refrigerated goods, bulk storage services of liquids or gase s, and 
storage and warehousing services of other goods including cotto n, 
grain, wool, tobacco, other farm products and other household 
goods.  
ARTICLE 8.69  
Obligations  
Without prejudice to non-conforming measures or other measures 
referred to in Articles 8.12 and 8.18, each Party shall:  
(a) respect the principle of unrestricted access to the interna tional 
maritime markets and trades on a commercial and 
non-discriminatory basis;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 125  
(b) accord to ships flying the flag of the other Party or opera ted by 
service suppliers of the other Party treatment no less favourab le than 
that it accords to its own ships, with regard to,  inter alia , access to 
ports, the use of infrastructure and services of ports, and the  use of 
maritime auxiliary services, as well as related fees and charge s, 
customs facilities and the assignment of berths and facilities for 
loading and unloading; (  1 ) 
(c) permit international maritime transport service suppliers o f the other 
Party to establish and operate an enterprise in its territory u nder 
conditions of establishment and operation no less favourable th an 
that it accords to its own service suppliers; and  
(d) make available to international maritime transport supplier s of the 
other Party, on reasonable and non-discriminatory terms and 
conditions, the following services at the port: pilotage, towin g and 
tug assistance, provisioning, fuelling and watering, garbage 
collecting and ballast waste disposal, port captain's services,  navi­
gation aids, emergency repair facilities, anchorage, berth and 
berthing services, shore-based operational services essential t o 
ship operations, including communications, water and electrical  
supplies.  
SECTION F  
Electronic commerce  
ARTICLE 8.70  
Objective and general provisions  
1. The Parties recognise that electronic commerce contributes t o 
economic growth and increases trade opportunities in many secto rs. The 
Parties also recognise the importance of facilitating the use a nd devel­
opment of electronic commerce.  
2. The objective of this Section is to contribute to creating a n envi­
ronment of trust and confidence in the use of electronic commer ce and 
to promote electronic commerce between the Parties.  
3. The Parties recognise the importance of the principle of tec h­
nological neutrality in electronic commerce.  
4. This Section applies to measures by a Party affecting trade by 
electronic means.  
5. This Section does not apply to gambling and betting services , 
broadcasting services, audio-visual services, services of notar ies or 
equivalent professions, and legal representation services.  
6. In the event of any inconsistency between the provisions of this 
Section and the other provisions of this Agreement, those other  
provisions shall prevail to the extent of the inconsistency.  ▼B 
( 1 ) In applying the principles set out in subparagraphs (a) and ( b), each Party 
shall not adopt or maintain cargo-sharing arrangements in any a greement 
concerning international maritime transport services. Each Part y shall 
terminate any such arrangement in any agreement in force or sig ned prior 
to the date of entry into force of this Agreement, upon the ent ry into force of 
this Agreement.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 126  
ARTICLE 8.71  
Definitions  
For the purposes of this Section:  
(a) ‘electronic authentication’ means the process or act of ver ifying the 
identity of a party to an electronic communication or transacti on or 
ensuring the integrity of an electronic communication; and  
(b) ‘electronic signature’ means data in electronic form which are 
attached to or logically associated with other electronic data and 
fulfil the following requirements:  
(i) that it is used by a person to confirm that the electronic data to 
which it relates have been created or signed, in accordance wit h 
each Party's laws and regulations, by that person; and  
(ii) that it confirms that information in the electronic data h as not 
been altered.  
ARTICLE 8.72  
Customs duties  
The Parties shall not impose customs duties on electronic trans missions.  
ARTICLE 8.73  
Source code  
1. A Party may not require the transfer of, or access to, sourc e code 
of software owned by a person of the other Party (  1 ). Nothing in this 
paragraph shall prevent the inclusion or implementation of term s and 
conditions related to the transfer of or granting of access to source code 
in commercially negotiated contracts, or the voluntary transfer  of or 
granting of access to source code for instance in the context o f 
government procurement.  
2. Nothing in this Article shall affect:  
(a) requirements by a court, administrative tribunal or competi tion 
authority to remedy a violation of competition law;  
(b) requirements by a court, administrative tribunal or adminis trative 
authority with respect to the protection and enforcement of int el­
lectual property rights to the extent that source codes are pro tected 
by those rights; and  
(c) the right of a Party to take measures in accordance with Ar ticle III 
of the GPA.  ▼B 
( 1 ) For greater certainty, ‘source code of software owned by a pe rson of the other 
Party’ includes source code of software contained in a product.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 127  
3. For greater certainty, nothing in this Article shall prevent  a Party 
from adopting or maintaining measures (  1 ) which are inconsistent with 
paragraph 1, in accordance with Articles 1.5, 8.3 and 8.65.  
ARTICLE 8.74  
Domestic regulation  
Each Party shall ensure that all its measures of general applic ation 
affecting electronic commerce are administered in a reasonable,  
objective and impartial manner.  
ARTICLE 8.75  
Principle of no prior authorisation  
1. The Parties will endeavour not to impose prior authorisation  or 
any other requirement having equivalent effect on the provision  of 
services by electronic means.  
2. Paragraph 1 shall be without prejudice to authorisation sche mes 
which are not specifically and exclusively targeted at services  provided 
by electronic means, and to rules in the field of telecommunica tions.  
ARTICLE 8.76  
Conclusion of contracts by electronic means  
Unless otherwise provided for in its laws and regulations, a Pa rty shall 
not adopt or maintain measures regulating electronic transactio ns that:  
(a) deny the legal effect, validity or enforceability of a cont ract, solely 
on the grounds that it is concluded by electronic means; or  
(b) otherwise create obstacles to the use of contracts conclude d by 
electronic means.  
ARTICLE 8.77  
Electronic authentication and electronic signature  
1. Unless otherwise provided for in its laws and regulations, a  Party 
shall not deny the legal validity of a signature solely on the grounds that 
the signature is in electronic form.  
2. A Party shall not adopt or maintain measures regulating elec tronic 
authentication and electronic signature that would:  
(a) prohibit parties to an electronic transaction from mutually  deter­
mining the appropriate electronic authentication methods for th eir 
transaction; or  
(b) prevent parties to electronic transactions from having the oppor­
tunity to establish before judicial or administrative authoriti es that 
their electronic transactions comply with any legal requirement s 
with respect to electronic authentication and electronic signat ure. ▼B 
( 1 ) Those measures include measures to ensure security and safety , for instance 
in the context of a certification procedure.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 128  
3. Notwithstanding paragraph 2, each Party may require that, fo r a 
particular category of transactions, the method of authenticati on meets 
certain performance standards or is certified by an authority a ccredited 
in accordance with its laws and regulations.  
ARTICLE 8.78  
Consumer protection  
1. The Parties recognise the importance of adopting and maintai ning 
transparent and effective consumer protection measures applicab le to 
electronic commerce as well as measures conducive to the develo pment 
of consumer confidence in electronic commerce.  
2. The Parties recognise the importance of cooperation between their 
respective competent authorities in charge of consumer protecti on on 
activities related to electronic commerce in order to enhance c onsumer 
protection.  
3. The Parties recognise the importance of adopting or maintain ing 
measures, in accordance with their respective laws and regulati ons, to 
protect the personal data of electronic commerce users.  
ARTICLE 8.79  
Unsolicited commercial electronic messages  
1. Each Party shall adopt or maintain measures regarding unsoli cited 
commercial electronic messages that:  
(a) require suppliers of unsolicited commercial electronic mess ages to 
facilitate the ability of recipients to prevent ongoing recepti on of 
those messages; and  
(b) require the prior consent, as specified according to its la ws and 
regulations, of recipients to receive commercial electronic mes sages.  
2. Each Party shall ensure that commercial electronic messages are 
clearly identifiable as such, clearly disclose on whose behalf they are 
made, and contain the necessary information to enable recipient s to 
request cessation free of charge and at any time.  
3. Each Party shall provide recourse against suppliers of unsol icited 
commercial electronic messages that do not comply with the meas ures 
adopted or maintained pursuant to paragraphs 1 and 2.  
ARTICLE 8.80  
Cooperation on electronic commerce  
1. The Parties shall, where appropriate, cooperate and particip ate 
actively in multilateral fora to promote the development of ele ctronic 
commerce.  
2. The Parties agree to maintain a dialogue on regulatory matte rs 
relating to electronic commerce with a view to sharing informat ion 
and experience, as appropriate, including on related laws, regu lations 
and their implementation, and best practices with respect to el ectronic 
commerce, in relation to,  inter alia : ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 129  
(a) consumer protection;  
(b) cybersecurity;  
(c) combatting unsolicited commercial electronic messages;  
(d) the recognition of certificates of electronic signatures is sued to the 
public;  
(e) challenges for small and medium-sized enterprises in the us e of 
electronic commerce;  
(f) the facilitation of cross-border certification services;  
(g) intellectual property; and  
(h) electronic government.  
ARTICLE 8.81  
Free flow of data  
The Parties shall reassess within three years of the date of en try into 
force of this Agreement the need for inclusion of provisions on  the free 
flow of data into this Agreement.  
CHAPTER 9  
CAPITAL MOVEMENTS, PAYMENTS AND TRANSFERS AND 
TEMPORARY SAFEGUARD MEASURES  
ARTICLE 9.1  
Current account  
Without prejudice to other provisions of this Agreement, each P arty 
shall allow, in freely convertible currency (  1 ), and in accordance with 
the Articles of Agreement of the International Monetary Fund, a s 
applicable, any payments and transfers with regard to transacti ons on 
the current account of the balance of payments which fall withi n the 
scope of this Agreement.  
ARTICLE 9.2  
Capital movements  
1. Without prejudice to other provisions of this Agreement, each Party 
shall allow, with regard to transactions on the capital and fin ancial 
account of the balance of payments, the free movement of capita l for 
the purpose of liberalisation of investments and other transact ions as 
provided for in Chapter 8.  
2. The Parties shall consult each other with a view to facilita ting the 
movement of capital between them in order to promote trade and 
investment.  ▼B 
( 1 ) For the purposes of this Chapter, ‘freely convertible currenc y’ means a 
currency that can be freely exchanged against currencies that a re widely 
traded in international foreign exchange markets and widely use d in inter­
national transactions. For greater certainty, currencies that a re widely traded 
in international foreign exchange markets and widely used in in ternational 
transactions include freely usable currencies as designated by the IMF in 
accordance with the Articles of Agreement of the International Monetary 
Fund.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 130  
ARTICLE 9.3  
Application of laws and regulations relating to capital movements, 
payments or transfers  
1. Articles 9.1 and 9.2 shall not be construed as preventing a Party 
from applying its laws and regulations relating to:  
(a) bankruptcy, insolvency or the protection of the rights of c reditors;  
(b) issuing, trading or dealing in securities, or futures, opti ons and other 
derivatives;  
(c) financial reporting or record keeping of capital movements,  
payments or transfers where necessary to assist law enforcement  
or financial regulatory authorities;  
(d) criminal or penal offences, or deceptive or fraudulent prac tices;  
(e) ensuring compliance with orders or judgments in adjudicator y 
proceedings; or  
(f) social security, public retirement or compulsory savings sc hemes.  
2. The laws and regulations referred to in paragraph 1 shall no t be 
applied in an inequitable, arbitrary or discriminatory manner, or 
otherwise constitute a disguised restriction on capital movemen ts, 
payments or transfers.  
ARTICLE 9.4  
Temporary safeguard measures  
1. In exceptional circumstances of serious difficulties for the  
operation of the European Union's economic and monetary union, or 
threat thereof, the European Union may adopt or maintain safegu ard 
measures with regard to capital movements, payments or transfer s for 
a period not exceeding six months. Those measures shall be limi ted to 
the extent that is strictly necessary and shall not constitute a means of 
arbitrary or unjustified discrimination between Japan and a thi rd country 
in like situations.  
2. A Party may adopt or maintain restrictive measures with rega rd to 
capital movements, payments or transfers: (  1 ) 
(a) in the event of serious balance of payments or external fin ancial 
difficulties, or threat thereof; (  2 ) or ▼B 
( 1 ) In the case of the European Union, such measures may be taken  by a 
Member State of the European Union in situations other than tho se 
referred to in paragraph 1 which affect the economy of that Mem ber State. 
( 2 ) The Parties acknowledge that serious balance of payments or e xternal 
financial difficulties, or threat thereof, as referred to in su bparagraph 2(a) 
may be caused among other factors by serious macroeconomic diff iculties 
related to monetary and exchange rate policies, or threat there of, as referred 
to in subparagraph 2(b).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 131  
(b) if, in exceptional circumstances, capital movements, paymen ts or 
transfers cause or threaten to cause serious macroeconomic 
difficulties related to monetary and exchange rate policies.  
3. The measures referred to in paragraph 2 shall:  
(a) be consistent with the Articles of Agreement of the Interna tional 
Monetary Fund, as applicable;  
(b) not exceed those necessary to deal with the situations desc ribed in 
paragraph 2;  
(c) be temporary and be phased out progressively as the situati on 
described in paragraph 2 improves;  
(d) avoid unnecessary damage to the commercial, economic and 
financial interests of the other Party; and  
(e) be non-discriminatory compared to third countries in like s ituations.  
4. In the case of trade in goods, each Party may adopt restrict ive 
measures pursuant to Article 2.20 for balance-of-payments purpo ses. 
5. In the case of trade in services, each Party may adopt restr ictive 
measures in order to safeguard its external financial position or 
balance-of-payments. Those measures shall be in accordance with  the 
conditions set out in Article XII of GATS.  
6. A Party maintaining or having adopted measures referred to i n 
paragraphs 1 to 3 shall promptly notify the other Party of them . 
7. If restrictions are adopted or maintained pursuant to this A rticle, 
the Parties shall promptly hold consultations in the Committee on Trade 
in Services, Investment Liberalisation and Electronic Commerce estab­
lished pursuant to Article 22.3, unless consultations are held in other 
fora. The consultations shall assess the balance of payments or  external 
financial difficulties or other macroeconomic difficulties that  led to the 
respective measures, taking into account,  inter alia , such factors as:  
(a) the nature and extent of the difficulties;  
(b) the external economic and trading environment; and  
(c) alternative corrective measures which may be available.  
8. The consultations pursuant to paragraph 7 shall address the 
compliance of any restrictive measures with paragraphs 1 to 3. Those 
consultations shall be based on all available relevant findings  of stat­
istical or factual nature presented by the IMF, and the conclus ions shall 
take into account the assessment by the IMF of the balance of p ayments 
and the external financial situation or other macroeconomic dif ficulties 
of the Party concerned.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 132  
CHAPTER 10  
GOVERNMENT PROCUREMENT  
ARTICLE 10.1  
Incorporation of the GPA  
The GPA is incorporated into and made part of this Chapter,  mutatis 
mutandis . 
ARTICLE 10.2  
Additional scope of application  
The rules and procedures provided for in the provisions of the GPA 
specified in Part 1 of Annex 10 apply,  mutatis mutandis , to procurement 
covered by Part 2 of Annex 10.  
ARTICLE 10.3  
Additional rules  
Each Party shall apply Articles 10.4 to 10.12 to both the procu rement 
covered by its annexes to Appendix I to the GPA and the procure ment 
covered by Part 2 of Annex 10.  
ARTICLE 10.4  
Publication of notices  
Notices of intended or planned procurement under Article VII of  the 
GPA shall be directly accessible by electronic means free of ch arge 
through a single point of access on the Internet.  
ARTICLE 10.5  
Conditions for participation  
1. Further to Article VIII of the GPA, a procuring entity of a Party 
shall not exclude a supplier established in the other Party fro m partici­
pating in a tendering procedure on the basis of a legal require ment 
according to which the supplier must be:  
(a) a natural person; or  
(b) a legal person.  
This provision does not apply to procurement within the scope o f the 
Act on Promotion of Private Finance Initiative of Japan 
(Law No. 117 of 1999).  
2. While a procuring entity of a Party may, in establishing the  
conditions for participation, require relevant prior experience  where 
essential to meet the requirements of the procurement in accord ance 
with subparagraph 2(b) of Article VIII of the GPA, that procuri ng 
entity shall not impose the condition that such prior experienc e must 
have been acquired within the territory of that Party.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 133  
ARTICLE 10.6  
Qualification of suppliers  
1. If a Party maintains a supplier registration system under wh ich 
interested suppliers are required to register and provide certa in 
information, those suppliers may request their registration at any time. 
A procuring entity should inform those suppliers within a reaso nably 
short period of time whether their registration has been grante d. 
2. When, in order to be allowed to submit a tender in view of a  
procurement for construction work in Japan, a supplier establis hed in 
the European Union is required to undergo a Business Evaluation  
(Keieijikoshinsa) (also known as Keishin) under the Constructio n 
Business Law of Japan (Law No. 100 of 1949), Japan shall ensure  
that its authorities carrying out such evaluation:  
(a) assess in a non-discriminatory manner and, where appropriat e, 
recognise as equivalent to those in Japan, indicators of the 
supplier realised outside Japan, which may include:  
(i) the number of technical staff;  
(ii) the labour welfare conditions;  
(iii) the number of operating years in the construction busines s; 
(iv) the conditions of accounting in the construction business;  
(v) the amount of research and development expenditure;  
(vi) the acquisition of ISO9001 or ISO14001 certification;  
(vii) the employment and development of young engineers and 
skilled workers;  
(viii) the amount of sales for completed construction work; and  
(ix) the amount of sales for completed construction work as a 
prime contractor; and  
(b) take due account of indicators of the supplier realised out side Japan, 
which may include:  
(i) the amount of equity capital;  
(ii) the amount of earnings before interest, taxes, depreciatio n and 
amortization (EBITDA);  
(iii) the ratio of net interest expense to sales amount;  
(iv) the liabilities turnover period;  
(v) the ratio of gross profit on sale to gross capital;  
(vi) the ratio of recurring profit to sales amount;  
(vii) the ratio of equity capital to fixed asset;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 134  
(viii) the equity ratio;  
(ix) the amount of cash flows from operating activities; and  
(x) the amount of accumulated earnings.  
ARTICLE 10.7  
Selective tendering  
1. If, in accordance with paragraphs 4 and 5 of Article IX of t he 
GPA, a procuring entity limits the number of suppliers for a gi ven 
procurement, the number of suppliers permitted to submit a tend er 
shall be sufficient to ensure competition without affecting the  operation­
al efficiency of the procurement system.  
2. For Japan, this Article applies only to central government e ntities.  
ARTICLE 10.8  
Technical specifications  
If a procuring entity applies environment-friendly technical sp ecifi­
cations as set out for environmental labels or as defined by re levant 
laws and regulations in force within the European Union or Japa n, each 
Party shall ensure that those specifications are:  
(a) appropriate to define the characteristics of the goods or s ervices that 
are the object of the contract;  
(b) based on objectively verifiable and non-discriminatory crit eria; and  
(c) accessible to all interested suppliers.  
ARTICLE 10.9  
Test reports  
1. Each Party, including its procuring entities, may require th at 
interested suppliers provide a test report issued by a conformi ty 
assessment body or a certificate issued by such a body as a mea ns of 
proof of conformity with the requirements or the criteria set o ut in the 
technical specifications, the evaluation criteria or any other terms or 
conditions.  
2. When requiring the submission of a test report or a certific ate 
issued by a conformity assessment body, each Party, including i ts 
procuring entities, shall:  
(a) accept the results of conformity assessment procedures that  are 
conducted by the registered conformity assessment bodies of the  
other Party in accordance with paragraph 1 of Article 2 of the 
Agreement on Mutual Recognition between the European 
Community and Japan, done at Brussels on 4 April 2001; and  
(b) duly take into consideration any future expansion of the sc ope of 
the agreement referred to in subparagraph (a), or any further 
agreement to be concluded between the Parties with the purpose 
of mutual recognition of conformity assessment procedures, once  it 
has entered into force.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 135  
ARTICLE 10.10  
Environmental conditions  
Procuring entities may lay down environmental conditions relati ng to 
the performance of a procurement, provided that those condition s are 
compatible with the rules established by this Chapter and are i ndicated 
in the notice of intended procurement or in another notice used  as a 
notice of intended procurement or tender documentation.  
ARTICLE 10.11  
Treatment of tenders and awarding of contracts  
1. Further to paragraph 5 of Article XV of the GPA, and in 
accordance with the conditions set out in each Party's laws and  regu­
lations, each Party shall ensure that its procuring entities ar e entitled to 
choose between the two criteria referred to in subparagraphs (a ) and (b) 
of paragraph 5 of Article XV of the GPA and that they are aware  of the 
respective merits of those criteria.  
2. Further to paragraph 6 of Article XV of the GPA, if a procur ing 
entity receives a tender with a price that is abnormally lower than the 
prices in other tenders submitted, it may also verify with the supplier 
whether the price takes into account the grant of subsidies.  
ARTICLE 10.12  
Domestic review procedures  
1. Where an impartial administrative authority is designated by  a  
Party under paragraph 4 of Article XVIII of the GPA, that Party  shall 
ensure that:  
(a) the members of the designated authority are independent, im partial, 
and free from external influence during the term of appointment ; 
(b) the members of the designated authority are not dismissed a gainst 
their will while they are in office, unless their dismissal is required 
by the provisions governing the designated authority; and  
(c) with regard to the procuring entities covered under Annexes  1 and 3 
of each Party to Appendix I to the GPA, as well as the central 
government entities and all other entities except the sub-centr al 
government entities covered under Part 2 of Annex 10, the 
President or at least one other member of the designated author ity, 
has legal and professional qualifications equivalent to those 
necessary for judges, lawyers or other legal experts qualified 
under the laws and regulations of the Party.  
2. Each Party shall adopt or maintain procedures that provide f or 
rapid interim measures to preserve the supplier's opportunity t o 
participate in the procurement. Such interim measures, provided  for in 
subparagraph 7(a) of Article XVIII of the GPA, may result in 
suspension of the procurement process or, if a contract has bee n 
concluded by the procuring entity and if a Party has so provide d, in 
suspension of performance of the contract. The procedures may p rovide 
that overriding adverse consequences for the interests concerne d, ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 136  
including the public interest, may be taken into account when d eciding 
whether such measures should be applied. Just cause for not act ing shall 
be provided in writing.  
3. In case an interested or participating supplier has submitte d a 
challenge with the designated authority referred to in paragrap h 1, 
each Party shall, in principle, ensure that a procuring entity shall not 
conclude the contract until that authority has made a decision or recom­
mendation on the challenge with regard to interim measures, cor rective 
action or compensation for the loss or damages suffered as refe rred to in 
paragraphs 2, 5 and 6 in accordance with its rules, regulations  and 
procedures. Each Party may provide that in unavoidable and duly  
justified circumstances, the contract can be nevertheless concl uded.  
4. Each Party may provide for:  
(a) a standstill period between the contract award decision and  the 
conclusion of a contract in order to give sufficient time to un suc­
cessful suppliers to assess whether it is appropriate to initia te a 
review procedure; or  
(b) a sufficient period for an interested supplier to submit a challenge, 
which may constitute grounds for the suspension of the executio n of 
a contract.  
5. Corrective action under subparagraph 7(b) of Article XVIII o f the 
GPA may include one or more of the following:  
(a) the removal of discriminatory technical, economic or financ ial spec­
ifications in the invitation to tender, the contract documents or any 
other document relating to the tendering procedure and conduct of 
new procurement procedures;  
(b) the repetition of the procurement procedure without changin g the 
conditions;  
(c) the setting aside of the contract award decision and the ad option of 
a new contract award decision;  
(d) the termination of a contract or the declaration of its ine ffectiveness; 
or 
(e) the adoption of other measures with the aim to remedy a bre ach of 
this Chapter, for example an order to pay a particular sum unti l the 
breach has been effectively remedied.  
6. In accordance with subparagraph 7(b) of Article XVIII of the  
GPA, each Party may provide for the award of compensation for t he 
loss or damages suffered. In this regard, if the review body of  the Party 
is not a court and a supplier believes that there has been a br each of the 
domestic laws and regulations implementing the obligations unde r this 
Chapter, the supplier may bring the matter before a court, incl uding 
with a view to seeking compensation, in accordance with judicia l 
procedures of the Party.  
7. Each Party shall adopt or maintain the necessary procedures by 
which the decisions or recommendations made by review bodies ar e 
effectively implemented, or the decisions by judicial review bo dies 
are effectively enforced.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 137  
ARTICLE 10.13  
Collection and reporting of statistics  
Each Party shall communicate to the other Party available and 
comparable statistical data relevant to the procurement covered  by 
Part 2 of Annex 10.  
ARTICLE 10.14  
Modifications and rectifications to coverage  
1. A Party may modify or rectify its commitments under Part 2 o f 
Annex 10.  
2. If a modification or a rectification of a Party's annexes to  
Appendix I to the GPA becomes effective pursuant to Article XIX  of 
the GPA, it shall automatically become effective for the purpos es of this 
Agreement.  
3. When a Party intends to modify its commitments under Part 2 of 
Annex 10, the Party shall:  
(a) notify the other Party in writing; and  
(b) include in the notification a proposal for appropriate comp ensatory 
adjustments to the other Party to maintain a level of coverage 
comparable to that existing prior to the modification.  
4. Notwithstanding subparagraph 3(b), a Party does not need to 
provide compensatory adjustments if the modification concerns a  
procuring entity over whose procurement the Party has effective ly elim­
inated its control or influence.  
5. In the event the Committee on Government Procurement estab­
lished by Article XXI of the GPA adopts criteria pursuant to su bpara­
graphs 8(b) and (c) of Article XIX of the GPA, those criteria s hall be 
applicable also within the context of this Article.  
6. If the other Party objects that:  
(a) an adjustment proposed in accordance with subparagraph 3(b)  is 
inadequate to maintain a comparable level of mutually agreed 
coverage; or  
(b) the intended modification referred to in paragraph 4 concer ns a 
procuring entity over whose procurement the Party has not 
effectively eliminated its control or influence,  
it shall submit an objection in writing to the Party intending to modify 
its commitments within 45 days from the date of receipt of the notifi­
cation referred to in subparagraph 3(a) or be deemed to have ac cepted 
the adjustment or modification.  
7. The following changes to a Party's commitments under Part 2 of 
Annex 10 shall be considered a rectification:  
(a) a change in the name of a procuring entity;  
(b) a merger of two or more procuring entities listed in the sa me 
paragraph of Part 2 of Annex 10;  
(c) the separation of a procuring entity listed in Part 2 of An nex 10 into 
two or more procuring entities that are added to the procuring 
entities listed in the same paragraph of that Part; and  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 138  
(d) updates of indicative lists such as those set out in paragr aph 3 of 
Section A of Part 2 of Annex 10, subparagraph 1(b) of Section B  of 
Part 2 of Annex 10, or in Annexes 2 and 3 of the European Union  
to Appendix I to the GPA.  
8. In the case of intended rectifications, the Party shall noti fy the 
other Party in writing every two years, in line with the cycle of notifi­
cations provided for in the Decision of the Committee on Govern ment 
Procurement on Notification Requirements under Articles XIX and  XXII 
of the Agreement adopted on 30 March 2012 (GPA/113), following the 
entry into force of this Agreement.  
9. The other Party may, within 45 days from the date of receipt  of 
the notification pursuant to paragraph 8, submit an objection i n writing 
to the Party intending to rectify its commitments. The Party su bmitting 
an objection shall set out the reasons why it believes the inte nded 
rectification is not a change provided for in paragraph 7, and describe 
the effect of the intended rectification on the mutually agreed  coverage 
provided for in this Agreement. If no such objection is submitt ed in 
writing within 45 days from the date of receipt of the notifica tion, the 
intended rectification shall be deemed to have been accepted.  
10. If the Party objects to the intended modification or rectif ication, 
or to the proposed compensatory adjustment, the Parties shall s eek to 
resolve the issue through consultations. If no agreement betwee n the 
Parties is reached within 150 days from the date of receipt of the 
notification of the objection, the Party intending to modify or  rectify 
its commitments may have recourse to dispute settlement under 
Chapter 21 to determine whether the objection is justified. An 
intended modification or rectification in respect of which an o bjection 
has been submitted, shall be deemed to have been accepted only when 
so agreed through the consultations or so decided by the panel estab­
lished pursuant to Article 21.7.  
ARTICLE 10.15  
Cooperation  
The Parties shall endeavour to cooperate with a view to achievi ng 
enhanced understanding of their respective government procureme nt 
markets. The Parties also recognise that the involvement of rel ated 
industries of the Parties, through means such as dialogues, is 
important for that purpose.  
ARTICLE 10.16  
Committee on Government Procurement  
1. The Committee on Government Procurement established pursuant  
to Article 22.3 (hereinafter referred to in this Article as ‘th e 
Committee’) shall be responsible for the effective implementati on and 
operation of this Chapter.  
2. The Committee shall have the following functions:  
(a) making recommendations to the Joint Committee to adopt deci sions 
amending Part 2 of Annex 10 to reflect modifications or rectifi ­
cations accepted pursuant to Article 10.14 or agreed compensato ry 
adjustments;  
(b) adopting modalities for the communication of statistical da ta 
pursuant to Article 10.13, if deemed necessary;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 139  
(c) considering matters regarding government procurement that a re 
referred to it by a Party; and  
(d) exchanging information relating to government procurement o ppor­
tunities, including those at sub-central levels, in each Party.  
ARTICLE 10.17  
Contact points  
Each Party shall, upon the entry into force of this Agreement, designate 
a contact point for the implementation of this Chapter and noti fy the 
other Party of the contact details including information regard ing the 
relevant officials. The Parties shall promptly notify each othe r of any 
change of those contact details.  
CHAPTER 11  
COMPETITION POLICY  
ARTICLE 11.1  
Principles  
The Parties recognise the importance of fair and free competiti on in 
their trade and investment relations. The Parties acknowledge t hat anti­
competitive practices have the potential to distort the proper functioning 
of markets and undermine the benefits of liberalisation of trad e and 
investment.  
ARTICLE 11.2  
Anticompetitive practices  
Each Party shall, in accordance with its laws and regulations, take 
measures which it considers appropriate against anticompetitive  
practices, in order to achieve the objectives of this Agreement . 
ARTICLE 11.3  
Legislative and regulatory framework  
1. Each Party shall maintain its competition law that applies t o all 
enterprises in all sectors of the economy and which addresses, in an 
effective manner, the following anticompetitive practices:  
(a) for the European Union:  
(i) agreements between enterprises, decisions by associations o f 
enterprises and concerted practices which have as their object 
or effect the prevention, restriction or distortion of competit ion; 
(ii) abuse by one or more enterprises of a dominant position; a nd 
(iii) mergers or concentrations between enterprises which would  
significantly impede effective competition; and  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 140  
(b) for Japan:  
(i) private monopolisation;  
(ii) unreasonable restraint of trade;  
(iii) unfair trade practices; and  
(iv) mergers or acquisitions which would substantially restrain  
competition in a particular field of trade.  
2. Each Party shall apply its competition law to all enterprise s, 
private or public, engaged in economic activities. This shall n ot 
prevent a Party from providing for exemptions from its competit ion 
law, provided that such exemptions are transparent and are limi ted to 
those necessary for securing public interest. Such exemptions s hall not 
go beyond what is strictly necessary to achieve the public inte rest 
objectives that have been defined by that Party.  
3. For the purposes of this Chapter, ‘economic activities’ mean s 
those activities pertaining to the offering of goods and servic es in a 
market.  
ARTICLE 11.4  
Operational independence  
Each Party shall maintain an operationally independent authorit y which 
is responsible and competent for the effective enforcement of i ts 
competition law.  
ARTICLE 11.5  
Non-discrimination  
When applying its competition law, each Party shall respect the  
principle of non-discrimination for all enterprises, irrespecti ve of the 
nationality and type of ownership of the enterprises.  
ARTICLE 11.6  
Procedural fairness  
When applying its competition law, each Party shall respect the  
principle of procedural fairness for all enterprises, irrespect ive of the 
nationality and type of ownership of the enterprises.  
ARTICLE 11.7  
Transparency  
Each Party shall apply its competition law in a transparent man ner. Each 
Party shall promote transparency in its competition policy.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 141  
ARTICLE 11.8  
Enforcement cooperation  
1. To achieve the objectives of this Agreement and to contribut e to 
the effective enforcement of the competition law of each Party,  the 
Parties acknowledge that it is in their common interest to prom ote 
cooperation and coordination between the competition authoritie s with 
regard to developments in competition policy and enforcement 
activities, within the framework of the Agreement between the 
European Community and the Government of Japan concerning coope r­
ation on anticompetitive activities, done at Brussels on 10 Jul y 2003 
(hereinafter referred to in this Chapter as ‘Agreement concerni ng co­
operation on anticompetitive activities’).  
2. To facilitate the cooperation and coordination referred to i n 
paragraph 1, the competition authorities of the Parties may exc hange 
or otherwise communicate information, within the framework of t he 
Agreement concerning cooperation on anticompetitive activities.  
ARTICLE 11.9  
Dispute settlement  
The provisions of this Chapter shall not be subject to dispute settlement 
under Chapter 21.  
CHAPTER 12  
SUBSIDIES  
ARTICLE 12.1  
Principles  
The Parties recognise that subsidies may be granted by a Party when 
they are necessary to achieve public policy objectives. However , certain 
subsidies have the potential to distort the proper functioning of markets 
and undermine the benefits of liberalisation of trade and inves tment. In 
principle, subsidies should not be granted by a Party when it f inds that 
they have or could have a significant negative effect on trade or 
investment between the Parties.  
ARTICLE 12.2  
Definitions  
For the purposes of this Chapter:  
(a) ‘economic activities’ means those activities pertaining to the 
offering of goods and services in a market;  
(b) ‘subsidy’ means a measure which fulfils  mutatis mutandis  the 
conditions set out in Article 1.1 of the SCM Agreement, irrespe ctive 
of whether the recipients of the subsidy deal in goods or servi ces; 
and 
(c) ‘specific subsidy’ means a subsidy which is determined  mutatis 
mutandis  to be specific in accordance with Article 2 of the SCM 
Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 142  
ARTICLE 12.3  
Scope  
1. This Chapter applies to specific subsidies to the extent the y are 
related to economic activities (  1 ). 
2. This Chapter does not apply to subsidies granted to enterpri ses 
entrusted by the government with the provision of services to t he 
general public for public policy objectives. Such exceptions fr om the 
rules on subsidies shall be transparent and shall not go beyond  their 
targeted public policy objectives.  
3. This Chapter does not apply to subsidies granted to compensa te 
the damage caused by natural disasters or other exceptional occ urrences.  
4. Articles 12.5 and 12.6 do not apply to subsidies, the cumula tive 
amounts or budgets of which are less than 450,000 special drawi ng 
rights (hereinafter referred to as ‘SDR’) per beneficiary for a  period 
of three consecutive years.  
5. Articles 12.6 and 12.7 do not apply to subsidies related to trade in 
goods covered by Annex 1 to the Agreement on Agriculture and 
subsidies related to trade in fish and fish products.  
6. Article 12.7 does not apply to subsidies granted temporarily  to 
respond to a national or global economic emergency (  2 ). Such 
subsidies shall be targeted, economical, effective and efficien t in order 
to remedy the identified temporary national or global economic 
emergency.  
7. This Chapter does not apply to audio-visual services.  
8. Article 12.7 does not apply to subsidies granted by sub-cent ral 
levels of government of each Party. In fulfilling its obligatio ns under 
this Chapter, each Party shall take such reasonable measures as  may be 
available to it to ensure the observance of the provisions of t his Chapter 
by sub-central levels of government of that Party.  
ARTICLE 12.4  
Relation to the WTO Agreement  
Nothing in this Chapter shall affect the rights and obligations  of either 
Party under the SCM Agreement, Article XVI of GATT 1994 and 
Article XV of GATS.  ▼B 
( 1 ) For greater certainty, education provided under the domestic educational 
system of each Party shall be considered as a non-economic acti vity. 
( 2 ) For greater certainty, an emergency shall be understood as on e that affects the 
whole economy of a Party. For the European Union, the whole eco nomy of a 
Party means the whole economy of the European Union or at least  of one of 
the Member States of the European Union.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 143  
ARTICLE 12.5  
Notification  
1. Each Party shall notify in English the other Party of the le gal 
basis, form, amount or budget and, where possible, the name of the 
recipient of any specific subsidy granted or maintained (  1 ) by the 
notifying Party, every two years from the date of entry into fo rce of 
this Agreement. However, the first notification shall be made n o later 
than three years after the date of entry into force of this Agr eement.  
2. If a Party makes publicly available on an official website t he 
information specified in paragraph 1, the notification pursuant  to 
paragraph 1 shall be deemed to have been made. If a Party notif ies 
subsidies pursuant to Article 25.2 of the SCM Agreement, the Pa rty 
shall be considered to have met the requirement of paragraph 1 with 
respect to such subsidies.  
3. With regard to subsidies related to services, this Article o nly 
applies to the following sectors: architectural and engineering  services, 
banking services, computer services, construction services, ene rgy 
services, environment services, express delivery services, insu rance 
services, telecommunication services and transport services.  
ARTICLE 12.6  
Consultations  
1. In the event a Party considers that a subsidy of the other P arty has 
or could have a significant negative effect on its trade or inv estment 
interests under this Chapter, the former Party may submit a req uest for 
consultation in writing. The Parties shall enter into consultat ions with a 
view to resolving the matter, provided that the request include s an 
explanation of how the subsidy has or could have a significant 
negative effect on trade or investment between the Parties.  
2. During the consultations, the Party receiving the request fo r 
consultation shall consider to provide information about the su bsidy, 
if requested by the other Party, such as:  
(a) the legal basis and policy objective or purpose of the subs idy; 
(b) the form of the subsidy such as a grant, loan, guarantee, r epayable 
advance, equity injection or tax concession;  
(c) dates and duration of the subsidy and any other time limits  attached 
to it;  
(d) eligibility requirements of the subsidy;  
(e) the total amount or the annual amount budgeted for the subs idy and 
the possibility of limiting the subsidy;  
(f) where possible, the recipient of the subsidy; and  ▼B 
( 1 ) For the purposes of this paragraph, in the case of subsidies which have 
previously been notified, the information provided in updated n otifications 
may be limited to indicating any modifications, or the absence thereof, from 
the previous notification.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 144  
(g) any other information, including statistical data, permitti ng an 
assessment of the effects of the subsidy on trade or investment . 
3. To facilitate the consultations, the requested Party shall p rovide 
relevant information on the subsidy in question in writing no l ater than 
90 days after the date of receipt of the request referred to in  
paragraph 1.  
4. In the event that any information referred to in paragraph 2  is not 
provided by the requested Party, that Party shall explain the a bsence of 
such information in its written response.  
5. If the requesting Party, after the consultations, still cons iders that 
the subsidy has or could have a significant negative effect on its trade or 
investment interests under this Chapter, the requested Party sh all accord 
sympathetic consideration to the concerns of the requesting Par ty. Any 
solution shall be considered feasible and acceptable by the req uested 
Party.  
ARTICLE 12.7  
Prohibited subsidies  
The following subsidies of a Party that have or could have a si gnificant 
negative effect on trade or investment between the Parties shal l be 
prohibited:  
(a) legal or other arrangements whereby a government or a publi c body 
is responsible for guaranteeing debts or liabilities of an ente rprise, 
without any limitation as to the amount and duration of such 
guarantee; and  
(b) subsidies for restructuring an ailing or insolvent enterpri se without 
the enterprise having prepared a credible restructuring plan. S uch a 
restructuring plan shall be prepared within a reasonable time p eriod 
after such enterprise having received temporary liquidity suppo rt. (  1 ) 
The restructuring plan shall be based on realistic assumptions with a 
view to ensuring the return to long-term viability of the ailin g or 
insolvent enterprise within a reasonable time period. The enter prise 
itself or its owners shall contribute significant funds or asse ts to the 
costs of restructuring.  
ARTICLE 12.8  
Use of subsidies  
Each Party shall ensure that enterprises use subsidies only for  the 
specific purpose for which the subsidies were granted.  
ARTICLE 12.9  
General exceptions  
For the purposes of this Chapter, Article XX of GATT 1994 and 
Article XIV of GATS are hereby incorporated into and made part of 
this Agreement,  mutatis mutandis . ▼B 
( 1 ) For greater certainty, nothing in this Article prevents a Par ty from providing 
subsidies by way of temporary liquidity support in the form of loan guar­
antees or loans limited to the amount needed to keep the enterp rise in 
business for the time necessary to prepare a restructuring or l iquidation plan.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 145  
ARTICLE 12.10  
Dispute settlement  
Paragraph 5 of Article 12.6 shall not be subject to dispute set tlement 
under Chapter 21.  
CHAPTER 13  
STATE-OWNED ENTERPRISES, ENTERPRISES GRANTED SPECIAL 
RIGHTS OR PRIVILEGES AND DESIGNATED MONOPOLIES  
ARTICLE 13.1  
Definitions  
For the purposes of this Chapter:  
(a) ‘Arrangement’ means the Arrangement on Officially Supported  
Export Credits, developed within the framework of the Organisat ion 
for Economic Co-operation and Development (hereinafter referred  
to as ‘OECD’) or a successor undertaking, whether developed 
within or outside of the OECD framework, that has been adopted 
by at least 12 original WTO Members that were Participants to t he 
Arrangement as of 1 January 1979;  
(b) ‘commercial activities’ means activities which an enterpris e 
undertakes with an orientation towards profit-making (  1 ) and 
which result in the production of a good or the supply of a 
service, which will be sold to a consumer in the relevant marke t 
in quantities and at prices determined by the enterprise;  
(c) ‘commercial considerations’ means considerations of price, quality, 
availability, marketability, transportation and other terms and  
conditions of purchase or sale, or other factors that would 
normally be taken into account in the commercial decisions of a  
privately owned enterprise operating according to market econom y 
principles in the relevant business or industry;  
(d) ‘designate a monopoly’ means to establish or authorise a mo nopoly, 
or to expand the scope of a monopoly to cover an additional goo d 
or service;  
(e) ‘designated monopoly’ means an entity, including a consorti um or a 
government agency, that in a relevant market in the territory o f a 
Party is designated as the sole supplier or purchaser of a good  or 
service, but does not include an entity that has been granted a n 
exclusive intellectual property right solely by reason of such grant;  
(f) ‘enterprise granted special rights or privileges’ means an enterprise, 
public or private, including its subsidiaries, to which a Party  has 
granted special rights or privileges; special rights or privile ges are 
granted by a Party where it designates a limited number of ente r­
prises authorised to supply a good or service, other than accor ding 
to objective, proportional and non-discriminatory criteria, 
substantially affecting the ability of any other enterprise to supply 
the same good or service in the same geographical area under 
substantially equivalent conditions;  ▼B 
( 1 ) For greater certainty, activities undertaken by an enterprise  which operates on 
a non-profit basis or a cost-recovery basis are not activities undertaken with 
an orientation towards profit-making.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 146  
(g) ‘service supplied in the exercise of governmental authority ’ means a 
service supplied in the exercise of governmental authority as 
defined in GATS and, if applicable, in the Annex on Financial 
Services to GATS; and  
(h) ‘state-owned enterprise’ means an enterprise that is engage d in 
commercial activities in which a Party:  
(i) directly owns more than 50 per cent of the share capital;  
(ii) controls, directly or indirectly through ownership interes ts, the 
exercise of more than 50 per cent of the voting rights;  
(iii) holds the power to appoint a majority of members of the b oard 
of directors or any other equivalent management body; or  
(iv) has the power to legally direct the actions of the enterpr ise or 
otherwise exercises an equivalent degree of control in 
accordance with its laws and regulations.  
ARTICLE 13.2  
Scope  
1. This Chapter applies to state-owned enterprises, enterprises  
granted special rights or privileges and designated monopolies,  
engaged in commercial activities. Where they engage both in 
commercial and non-commercial activities, only the commercial 
activities are covered by this Chapter.  
2. This Chapter applies to state-owned enterprises, enterprises  
granted special rights or privileges and designated monopolies at all 
levels of government.  
3. This Chapter does not apply to situations where state-owned enter­
prises, enterprises granted special rights or privileges or des ignated 
monopolies act as procuring entities covered either under each Party's 
annexes to Appendix I to the GPA or under Part 2 of Annex 10 
conducting procurement for governmental purposes and not with a  
view to commercial resale or with a view to use in the producti on of 
a good or in the supply of a service for commercial sale.  
4. This Chapter does not apply to any service supplied in the 
exercise of governmental authority.  
5. This Chapter does not apply to a state-owned enterprise, an 
enterprise granted special rights or privileges or a designated  
monopoly, if in any one of the three previous consecutive fisca l years 
the annual revenue derived from the commercial activities of th e 
enterprise or monopoly concerned was less than 200 million SDR.  
6. Article 13.5 does not apply with respect to the supply of fi nancial 
services by a state-owned enterprise pursuant to a government m andate, 
if that supply of financial services:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 147  
(a) supports exports or imports, provided that those services a re: 
(i) not intended to displace commercial financing; or  
(ii) offered on terms no more favourable than those that could be 
obtained for comparable financial services in the commercial 
market;  
(b) supports private investment outside the territory of the Pa rty, 
provided that these services are:  
(i) not intended to displace commercial financing; or  
(ii) offered on terms no more favourable than those that could be 
obtained for comparable financial services in the commercial 
market; or  
(c) is offered on terms consistent with the Arrangement, provid ed that it 
falls within the scope of the Arrangement.  
7. Article 13.5 does not apply to the sectors set out in paragr aph 2 of 
Article 8.6.  
8. Article 13.5 does not apply to the extent that a state-owned  
enterprise, an enterprise granted special rights or privileges or a 
designate monopoly of a Party makes purchases and sales of a go od 
or a service pursuant to:  
(a) any existing non-conforming measure in accordance with 
paragraph 1 of Article 8.12 and paragraph 1 of Article 8.18 tha t 
the Party maintains, continues, renews, amends or modifies as s et 
out in its Schedule in Annex I to Annex 8-B; or  
(b) any non-conforming measure by a Party in accordance with 
paragraph 2 of Article 8.12 and paragraph 2 of Article 8.18 wit h 
respect to sectors, subsectors, or activities as set out in its  Schedule 
in Annex II to Annex 8-B.  
ARTICLE 13.3  
Relation to the WTO Agreement  
The Parties affirm their rights and obligations under paragraph s 1 to 3 
of Article XVII of GATT 1994, the Understanding on the Interpre tation 
of Article XVII of the General Agreement on Tariffs and Trade 1 994, as 
well as under paragraphs 1, 2 and 5 of Article VIII of GATS.  
ARTICLE 13.4  
General provisions  
1. Without prejudice to the rights and obligations of each Part y under 
this Chapter, nothing in this Chapter prevents a Party from est ablishing 
or maintaining a state-owned enterprise, granting an enterprise  special 
rights or privileges or designating a monopoly.  
2. Neither Party shall require or encourage a state-owned enter prise, 
an enterprise granted special rights or privileges or a designa ted 
monopoly to act in a manner inconsistent with this Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 148  
ARTICLE 13.5  
Non-discriminatory treatment and commercial considerations  
1. Each Party shall ensure that each of its state-owned enterpr ises, 
enterprises granted special rights or privileges and designated  
monopolies, when engaging in commercial activities:  
(a) acts in accordance with commercial considerations in its pu rchase or 
sale of a good or service, except to fulfil any terms of its pu blic 
service mandate that are not inconsistent with subpara­
graph (b) or (c);  
(b) in its purchase of a good or service:  
(i) accords to a good or service supplied by an enterprise of t he 
other Party treatment no less favourable than it accords to a l ike 
good or a like service supplied by enterprises of the Party; an d 
(ii) accords to a good or service supplied by a covered enterpr ise as 
defined in subparagraph (c) of Article 8.2 treatment no less 
favourable than it accords to a like good or a like service 
supplied by enterprises of entrepreneurs of the Party in the 
relevant market in the Party; and  
(c) in its sale of a good or service:  
(i) accords to an enterprise of the other Party treatment no le ss 
favourable than it accords to enterprises of the Party; and  
(ii) accords to a covered enterprise as defined in subparagraph  (c) 
of Article 8.2 treatment no less favourable than it accords to 
enterprises of entrepreneurs of the Party in the relevant marke t 
in the Party. (  1 ) 
2. Subparagraphs 1(b) and (c) do not preclude a state-owned 
enterprise, an enterprise granted special rights or privileges or a 
designated monopoly from:  
(a) purchasing or selling goods or services on different terms or 
conditions, including those relating to price, provided that su ch 
different terms or conditions are made in accordance with 
commercial considerations; or  
(b) refusing to purchase or sell goods or services, provided th at such 
refusal is made in accordance with commercial considerations.  
ARTICLE 13.6  
Regulatory framework  
1. The Parties respect and make best use of relevant internatio nal 
standards including,  inter alia , the OECD Guidelines on Corporate 
Governance of State-Owned Enterprises.  ▼B 
( 1 ) For greater certainty, this paragraph shall not apply with re spect to the 
purchase or sale of shares, stock or other forms of equity by a  state-owned 
enterprise, an enterprise granted special rights or privileges or a designated 
monopoly as a means of its equity participation in another ente rprise.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 149  
2. Each Party shall ensure that any regulatory body or any othe r 
body exercising a regulatory function that the Party establishe s or 
maintains is independent from, and not accountable to, any of t he enter­
prises regulated by that body, and acts impartially (  1 ) in like circum­
stances with respect to all enterprises regulated by that body,  including 
state-owned enterprises, enterprises granted special rights or privileges 
and designated monopolies. (  2 ) 
3. Each Party shall apply its laws and regulations to state-own ed 
enterprises, enterprises granted special rights or privileges a nd 
designated monopolies in a consistent and non-discriminatory ma nner.  
ARTICLE 13.7  
Information exchange  
1. A Party which has reason to believe that its interests under  this 
Chapter are being adversely affected by the commercial activiti es of 
a state-owned enterprise, an enterprise granted special rights or 
privileges or a designated monopoly (hereinafter referred to in  this 
Article as ‘the entity’) of the other Party may request the oth er Party 
in writing to provide information on the commercial activities of the 
entity related to the carrying out of the provisions of this Ch apter in 
accordance with paragraph 2.  
2. The requested Party shall provide the following information,  
provided that the request includes an explanation of how the ac tivities 
of the entity may be affecting the interests of the requesting Party under 
this Chapter and indicates which of the following information s hall be 
provided:  
(a) the organisational structure of the entity and its composit ion of the 
board of directors or of any other equivalent management body;  
(b) the percentage of shares that the requested Party, its stat e-owned 
enterprises, enterprises granted special rights or privileges o r 
designated monopolies cumulatively own, and the percentage of 
voting rights that they cumulatively hold, in the entity;  
(c) a description of any special shares or special voting or ot her rights 
that the requested Party, its state-owned enterprises, enterpri ses 
granted special rights or privileges or designated monopolies h old, 
where such rights are different from those attached to the gene ral 
common shares of the entity;  
(d) a description of the government departments or public bodie s which 
regulate the entity, a description of the reporting requirement s 
imposed on it by those departments or public bodies, and the 
rights and practices, where possible, of those departments or 
public bodies with respect to the appointment, dismissal or rem uner­
ation of senior executives and members of its board of director s or 
any other equivalent management body;  ▼B 
( 1 ) For greater certainty, the impartiality with which the body e xercises its regu­
latory functions is to be assessed by reference to a general pa ttern or practice 
of that body. 
( 2 ) For greater certainty, for those sectors in which the Parties  have agreed to 
specific obligations relating to such a body in Chapter 8, the relevant 
provisions of Chapter 8 shall prevail.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 150  
(e) annual revenue and total assets of the entity over the most  recent 
three-year period for which information is available;  
(f) any exemptions, immunities and related measures from which the 
entity benefits under the laws and regulations of the requested  Party; 
and 
(g) any additional information regarding the entity that is pub licly 
available, including annual financial reports and third party a udits.  
ARTICLE 13.8  
General exceptions  
For the purposes of this Chapter, Article XX of GATT 1994 and 
Article XIV of GATS are hereby incorporated into and made part of 
this Agreement,  mutatis mutandis . 
CHAPTER 14  
INTELLECTUAL PROPERTY  
SECTION A  
General provisions  
ARTICLE 14.1  
Initial provisions  
1. In order to facilitate the production and commercialisation of inno­
vative and creative products and the provision of services betw een the 
Parties and to increase the benefits from trade and investment,  the 
Parties shall grant and ensure adequate, effective and 
non-discriminatory protection of intellectual property and prov ide for 
measures for the enforcement of intellectual property rights ag ainst 
infringement thereof, including counterfeiting and piracy, in a ccordance 
with the provisions of this Chapter and of the international ag reements 
to which both Parties are party.  
2. A Party may, but shall not be obliged to, provide more exten sive 
protection for, or enforcement of, intellectual property rights  under its 
law than is required by this Chapter, provided that such protec tion or 
enforcement does not contravene the provisions of this Chapter.  
3. For the purposes of this Chapter, ‘intellectual property’ me ans all 
categories of intellectual property that are covered by 
Articles 14.8 to 14.39 of this Chapter or Sections 1 to 7 of Pa rt II of 
the TRIPS Agreement. The protection of intellectual property in cludes 
protection against unfair competition as referred to in Article  1 0bis of 
the Paris Convention for the Protection of Industrial Property,  done at 
Paris on 20 March 1883 (hereinafter referred to as ‘the Paris 
Convention’) (  1 ). ▼B 
( 1 ) For greater certainty, the Paris Convention shall be understo od to be the Paris 
Convention for the Protection of Industrial Property of 20 Marc h 1883, as 
revised at Brussels on 14 December 1900, at Washington on 2 Jun e 1911, at 
The Hague on 6 November 1925, at London on 2 June 1934, at Lisb on on 
31 October 1958, and at Stockholm on 14 July 1967 and as amende d on 
28 September 1979.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 151  
4. The objectives and principles set out in Part I of the TRIPS  
Agreement, in particular in Articles 7 and 8, shall apply to th is 
Chapter,  mutatis mutandis . 
ARTICLE 14.2  
Agreed principles  
Having regard to the underlying public policy objectives of dom estic 
systems, the Parties recognise the need to:  
(a) promote innovation and creativity;  
(b) facilitate the diffusion of information, knowledge, technol ogy, 
culture and the arts; and  
(c) foster competition and open and efficient markets,  
through their respective intellectual property systems, while r especting 
the principles of,  inter alia , transparency and non-discrimination, and 
taking into account the interests of relevant stakeholders incl uding right 
holders and users.  
ARTICLE 14.3  
International agreements  
1. The provisions of this Chapter shall complement the rights a nd 
obligations of the Parties under other international agreements  in the 
field of intellectual property to which both Parties are party.  
2. The Parties affirm their commitment to comply with the obli­
gations set out in the international agreements relating to int ellectual 
property to which both Parties are party (  1 ) at the date of entry into force 
of this Agreement, including the following:  
(a) the TRIPS Agreement;  
(b) the Paris Convention;  
(c) the International Convention for the Protection of Performe rs, 
Producers of Phonograms and Broadcasting Organisations, done at  
Rome on 26 October 1961 (hereinafter referred to as ‘the Rome 
Convention’);  
(d) the Berne Convention for the Protection of Literary and Art istic 
Works, done at Berne on 9 September 1886 (hereinafter referred 
to as ‘the Berne Convention’) (  2 ); ▼B 
( 1 ) The international agreements relating to intellectual propert y referred to in 
this paragraph include those to which the Member States of the European 
Union are party. 
( 2 ) For greater certainty, the Berne Convention shall be understo od to be the 
Berne Convention for the Protection of Literary and Artistic Wo rks of 
9 September 1886, completed at Paris on 4 May 1896, revised at Berlin 
on 13 November 1908, completed at Berne on 20 March 1914, revis ed at 
Rome on 2 June 1928, at Brussels on 26 June 1948, at Stockholm on 
14 July 1967 and at Paris on 24 July 1971 and amended on 
28 September 1979.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 152  
(e) the WIPO Copyright Treaty, adopted at Geneva on 
20 December 1996;  
(f) the WIPO Performances and Phonograms Treaty, adopted at Gen eva 
on 20 December 1996;  
(g) the Budapest Treaty on the International Recognition of the  Deposit 
of Microorganisms for the Purposes of Patent Procedure, done at  
Budapest on 28 April 1977;  
(h) the International Convention for the Protection of New Vari eties of 
Plants, done at Paris on 2 December 1961 (hereinafter referred to as 
‘the 1991 UPOV Convention’) (  1 ); 
(i) the Protocol Relating to the Madrid Agreement Concerning th e 
International Registration of Marks, adopted at Madrid on 
27 June 1989; and  
(j) the Patent Cooperation Treaty, done at Washington on 
19 June 1970.  
3. Each Party shall make all reasonable efforts to ratify or ac cede to 
the following multilateral agreements, if, by the date of entry  into force 
of this Agreement, it is not already party to that agreement: (  2 ) 
(a) the Patent Law Treaty, adopted at Geneva on 1 June 2000;  
(b) the Trademark Law Treaty, adopted at Geneva on 27 October 1 994; 
(c) the Singapore Treaty on the Law of Trademarks, adopted at 
Singapore on 27 March 2006;  
(d) the Geneva Act of the Hague Agreement Concerning the Inter­
national Registration of Industrial Designs, adopted at Geneva on 
2 July 1999;  
(e) the Beijing Treaty on Audiovisual Performances, adopted at Beijing 
on 24 June 2012; and  
(f) the Marrakesh Treaty to Facilitate Access to Published Work s for 
Persons Who Are Blind, Visually Impaired or Otherwise Print 
Disabled, adopted at Marrakesh on 27 June 2013.  ▼B 
( 1 ) For greater certainty, the 1991 UPOV Convention shall be unde rstood to be 
the International Convention for the Protection of New Varietie s of Plants of 
2 December 1961 as revised at Geneva on 19 March 1991. 
( 2 ) For the European Union, this includes the ratification of or accession by the 
Member States to the multilateral agreements referred to in thi s paragraph.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 153  
ARTICLE 14.4  
National treatment  
1. In respect of all categories of intellectual property covere d by this 
Chapter, each Party shall accord to nationals (  1 ) of the other Party 
treatment no less favourable than the treatment it accords to i ts own 
nationals with regard to the protection (  2 ) of intellectual property subject 
to the exceptions already provided for in, respectively, the Pa ris 
Convention, the Berne Convention, the Rome Convention and the 
Treaty on Intellectual Property in Respect of Integrated Circui ts, 
adopted at Washington on 26 May 1989. In respect of performers,  
producers of phonograms and broadcasting organisations, this ob ligation 
only applies in respect of the rights provided for under this A greement.  
2. The obligations pursuant to paragraph 1 shall also be subjec t to 
the exceptions provided for in Article 5 of the TRIPS Agreement . 
ARTICLE 14.5  
Most-favoured-nation treatment  
Each Party shall immediately and unconditionally accord to nati onals of 
the other Party treatment no less favourable than the treatment  it accords 
to the nationals of a third country with regard to the protecti on of 
intellectual property, subject to the exceptions provided for i n 
Articles 4 and 5 of the TRIPS Agreement.  
ARTICLE 14.6  
Procedural matters and transparency  
1. Each Party shall make all reasonable efforts to promote effi ciency 
and transparency in the administration of its intellectual prop erty 
system.  
2. For the purpose of providing an efficient administration of its 
intellectual property system, each Party shall take appropriate  
measures to enhance the efficiency of its administrative proced ures 
concerning intellectual property rights in line with internatio nal 
standards.  
3. For the purpose of further promoting transparency in the adm in­
istration of its intellectual property system, each Party shall  make all 
reasonable efforts to take appropriate available measures to:  
(a) publish information on, and make available to the public 
information contained in the files on:  
(i) applications for and grant of patents;  
(ii) registrations of industrial designs;  ▼B 
( 1 ) For the purposes of this Article and Article 14.5, ‘nationals ’ has the same 
meaning as in the TRIPS Agreement. 
( 2 ) For the purposes of this Article and Article 14.5, ‘protectio n’ includes matters 
affecting the availability, acquisition, scope, maintenance and  enforcement of 
intellectual property rights as well as those matters affecting  the use of 
intellectual property rights specifically addressed in this Cha pter.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 154  
(iii) registrations of trademarks and applications therefor;  
(iv) registrations of new varieties of plants; and  
(v) registrations of geographical indications;  
(b) make available to the public information on measures taken by the 
competent authorities for the suspension of the release of good s 
infringing intellectual property rights as a border measure set  out 
in Article 14.51;  
(c) make available to the public information on its efforts to ensure 
effective enforcement of intellectual property rights and other  
information with regard to its intellectual property system; an d 
(d) make available to the public information on relevant laws a nd 
regulations, final judicial decisions, and administrative rulin gs of 
general application pertaining to the enforcement of intellectu al 
property rights.  
ARTICLE 14.7  
Promotion of public awareness concerning protection of intellectual 
property  
Each Party shall take necessary measures to continue promoting public 
awareness of protection of intellectual property including educ ational 
and dissemination projects on the use of intellectual property as well 
as on the enforcement of intellectual property rights.  
SECTION B  
Standards concerning intellectual property  
SUB-SECTION 1  
Copyright and related rights  
ARTICLE 14.8  
Authors  
Each Party shall provide for authors the exclusive right to aut horise or 
prohibit:  
(a) direct or indirect reproduction by any means and in any for m, in 
whole or in part, of their works;  
(b) any form of distribution to the public by sale or otherwise  of the 
original of their works or of copies thereof; each Party may 
determine the conditions under which the exhaustion of the righ t 
set out in this provision applies after the first sale or other  transfer 
of ownership of the original or a copy of the work with the aut h­
orisation of the author; and  
(c) any communication to the public of their works by wire or w ireless 
means, including the making available to the public of their wo rks 
in such a way that members of the public may access them from a  
place and at a time individually chosen by them.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 155  
ARTICLE 14.9  
Performers  
Each Party shall provide for performers the exclusive right to authorise 
or prohibit:  
(a) the fixation of their performances;  
(b) direct or indirect reproduction by any means and in any for m, in 
whole or in part, of fixations of their performances;  
(c) the distribution to the public, by sale or otherwise, of fi xations of 
their performances in phonograms; each Party may determine the 
conditions under which the exhaustion of the right set out in t his 
provision applies after the first sale or other transfer of own ership of 
the original or a copy of the fixed performance with the author is­
ation of the performer;  
(d) the making available to the public of fixations of their 
performances, by wire or wireless means, in such a way that 
members of the public may access them from a place and at a 
time individually chosen by them; and  
(e) the broadcasting by wireless means and the communication to  the 
public of their performances, except where the performance is i tself 
already a broadcast performance or is made from a fixation.  
ARTICLE 14.10  
Producers of phonograms  
Each Party shall provide for phonogram producers the exclusive right to 
authorise or prohibit:  
(a) direct or indirect reproduction by any means and in any for m, in 
whole or in part, of their phonograms;  
(b) the distribution to the public, by sale or otherwise, of th eir 
phonograms, including copies; each Party may determine the 
conditions under which the exhaustion of the right set out in t his 
provision applies after the first sale or other transfer of own ership of 
the original or a copy of the phonogram with the authorisation of 
the producer of the phonogram; and  
(c) the making available to the public of their phonograms, by wire or 
wireless means, in such a way that members of the public may 
access them from a place and at a time individually chosen by t hem.  
ARTICLE 14.11  
Broadcasting organisations  
Each Party shall provide broadcasting organisations with the ex clusive 
right to authorise or prohibit:  
(a) the fixation of their broadcasts;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 156  
(b) the reproduction of fixations of their broadcasts;  
(c) the making available to the public (  1 ) of their broadcasts, by wire or 
wireless means, which is made in response to a request from a 
member of the public; (  2 ) 
(d) the rebroadcasting of their broadcasts by wireless means; a nd 
(e) the communication to the public of their broadcasts if such  
communication is made in places accessible to the public agains t 
payment of an entrance fee; each Party may determine the 
conditions under which that exclusive right may be exercised.  
ARTICLE 14.12  
Use of phonograms  
The Parties agree to continue discussion on adequate protection  for the 
use of phonograms for all communication to the public, giving d ue 
consideration to the importance of international standards rega rding 
protection for the use of phonograms.  
ARTICLE 14.13  
Term of protection  
1. The term of protection for rights of an author of a literary  or 
artistic work within the meaning of Article 2 of the Berne Conv ention 
shall run for the life of the author and for 70 years after the  author's 
death, irrespective of the date when the work is lawfully made available 
to the public. If the term of protection for those rights is co unted on a 
basis other than the life of a natural person, such term shall be no less 
than 70 years after the work is lawfully made available to the public. 
Failing such making available within 70 years after the creatio n of the 
work, the term of protection shall be no less than 70 years fro m the 
work's creation.  
2. The term of protection for rights of performers shall be no less 
than 50 years after the performance.  
3. The term of protection for rights of producers of phonograms  shall 
be no less than 70 years after the phonogram was published. Fai ling 
such publication within at least 50 years from the fixation of the 
phonogram, the term of protection shall be no less than 50 year s after 
the fixation was made (  3 ). ▼B 
( 1 ) For greater certainty, for the European Union, this right is limited to 
situations where the request is made from a place and at a time  individually 
chosen by a member of the public. 
( 2 ) For greater certainty, for Japan, this subparagraph shall be applied to the form 
of public transmission which occurs automatically in response t o a request 
from the public, except for those which occur manually. 
( 3 ) Each Party may adopt effective measures in order to ensure th at the profit 
generated during the 20 years of protection beyond 50 years is shared fairly 
between the performers and producers of phonograms.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 157  
4. The term of protection for rights in broadcasts shall be no less 
than 50 years after the first transmission of the broadcast.  
5. The terms laid down in this Article shall be counted from th e first 
of January of the year following the year of the event which gi ves rise 
to them.  
ARTICLE 14.14  
Limitations and exceptions  
Each Party may provide for limitations or exceptions to the rig hts set 
out in Articles 14.8 to 14.12 only in certain special cases whi ch neither 
conflict with a normal exploitation of the subject matter nor u nreas­
onably prejudice the legitimate interests of the right holders,  in 
accordance with the conventions and international agreements to  
which it is party.  
ARTICLE 14.15  
Artist's resale right in works of art  
The Parties agree to exchange views and information on issues r elated 
to right to an interest in resale of an original work of art an d the 
situation in this regard in the European Union and in Japan.  
ARTICLE 14.16  
Collective management  
The Parties:  
(a) recognise the importance of promoting cooperation between t heir 
respective collective management organisations;  
(b) agree to promote the transparency of collective management organi­
sations; and  
(c) endeavour to facilitate non-discriminating treatment by col lective 
management organisations of right holders they represent either  
directly or via another collective management organisation.  
ARTICLE 14.17  
Protection of existing subject matter  
1. Each Party shall apply Article 18 of the Berne Convention an d 
paragraph 6 of Article 14 of the TRIPS Agreement,  mutatis mutandis , to 
works, performances and phonograms, and the rights in and prote ctions 
afforded to those subject matters as required by this Sub-Secti on. 
2. A Party shall not be required to restore protection to subje ct matter 
that on the date of entry into force of this Agreement has fall en into the 
public domain in its territory.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 158  
SUB-SECTION 2  
Trademarks  
ARTICLE 14.18  
Rights conferred by a trademark  
Each Party shall ensure that the owner of a registered trademar k has the 
exclusive right to prevent all third parties not having the own er's 
consent from using (  1 ) in the course of trade identical or similar signs 
for goods or services which are identical or similar to those i n respect of 
which the trademark is registered, where such use would result in a 
likelihood of confusion. In the case of the use of an identical  sign for 
identical goods or services, a likelihood of confusion shall be  presumed. 
The rights described above shall not prejudice any existing pri or rights 
nor shall they affect the possibility of a Party to make rights  available 
on the basis of use.  
ARTICLE 14.19  
Exceptions  
Each Party shall provide for limited exceptions to the rights c onferred 
by a trademark such as the fair use of descriptive terms (  2 ) and may 
provide for other limited exceptions, provided that those excep tions take 
account of the legitimate interest of the owner of the trademar k and of 
third parties.  
ARTICLE 14.20  
Preparatory acts deemed as infringement  
With regard to labels and packaging, each Party shall provide t hat at 
least each of the following preparatory acts are deemed as an 
infringement of a registered trademark if the act has been perf ormed 
without the consent of the registered trademark owner:  
(a) the manufacture;  
(b) the importation; and  
(c) the presentation (  3 ) 
of labels or packaging bearing (  4 ) a sign which is identical or similar to 
the registered trademark, for the purpose of using such sign or  causing it 
to be used in the course of trade for goods or services which a re 
identical or similar to those in respect of which the trademark  is 
registered.  ▼B 
( 1 ) For the purpose of this Article, ‘using’ such sign includes, at least, importing 
and exporting goods or packages of goods to which the sign is a ffixed. 
( 2 ) The fair use of descriptive terms includes the use of a sign to indicate the 
geographic origin of the goods or services in accordance with h onest 
practices in industrial or commercial matters. 
( 3 ) For the purpose of this Article, the European Union considers  ‘presentation’ 
as offering or putting on the market and Japan considers ‘prese ntation’ as 
assignment. 
( 4 ) For the purpose of this Article, for Japan, ‘bearing’ means i ndicating.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 159  
ARTICLE 14.21  
Well-known trademarks  
For the purpose of giving effect to the protection of well-know n 
trademarks, as referred to in Article 6 bis of the Paris Convention and 
paragraphs 2 and 3 of Article 16 of the TRIPS Agreement, the Pa rties 
affirm the importance of the Joint Recommendation Concerning 
Provisions on the Protection of Well-Known Marks adopted by the  
Assembly of the Paris Union for the Protection of Industrial Pr operty 
and the General Assembly of the WIPO at the Thirty-Fourth Serie s of 
Meetings of the Assemblies of the Member States of the WIPO in 1999.  
SUB-SECTION 3  
Geographical indications  
ARTICLE 14.22  
Scope  
1. This Sub-Section applies to the recognition and protection o f 
geographical indications for wines, spirits and other alcoholic  
beverages (  1 ) as well as agricultural products (  2 ) which originate in the 
Parties.  
2. For the purposes of this Chapter, ‘geographical indications’  means 
indications which identify a good as originating in the territo ry of a 
Party, or a region or locality in that Party's territory, where  a given 
quality, reputation or other characteristic of the good is esse ntially at­
tributable to its geographical origin.  
3. Geographical indications of a Party listed in Annex 14-B sha ll be 
protected by the other Party under this Agreement if they fall within the 
types of goods that the other Party protects in accordance with  its laws 
and regulations as listed in Annex 14-A.  
ARTICLE 14.23  
System of protection of geographical indications  
1. Each Party shall establish or maintain a system for the 
registration (  3 ) and protection of geographical indications in its territory.  
2. The system referred to in paragraph 1 shall contain at least  the 
following elements:  ▼B 
( 1 ) For the purposes of this Sub-Section, with respect to the pro tection of 
geographical indications in Japan, ‘alcoholic beverages’ means beverages 
containing one per cent of alcohol or more. 
( 2 ) For the purposes of this Sub-Section, with respect to the pro tection of 
geographical indications in Japan, ‘agricultural products’ mean s agricultural, 
forestry and fishery products as well as foodstuffs excluding a lcoholic 
beverages. 
( 3 ) For the purposes of this Sub-Section, with respect to the pro tection of 
geographical indications in Japan, ‘registration’ and ‘register ’ respectively 
may be deemed to be synonymous with ‘designation’ or ‘confirmat ion of 
protection’ and ‘designate’ or ‘confirm protection’ under its r elevant laws 
and regulations.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 160  
(a) an official means to make available to the public the list of 
registered geographical indications;  
(b) an administrative process to verify that a geographical ind ication to 
be registered as referred to in subparagraph (a) identifies a g ood as 
originating in the territory of a Party, or a region or localit y in that 
Party's territory, where a given quality, reputation or other c har­
acteristic of the good is essentially attributable to its geogr aphical 
origin;  
(c) an opposition procedure that allows the legitimate interest s of third 
parties to be taken into account; and  
(d) a procedure for the cancellation (  1 ) of the protection of a 
geographical indication, taking into account the legitimate int erests 
of third parties and the users of the registered geographical i ndi­
cations in question. (  2 ) 
ARTICLE 14.24  
Lists of geographical indications  
1. Following the completion of an opposition procedure and an e xa­
mination of the geographical indications of the European Union listed in 
Section A of Part 1 and Section A of Part 2 of Annex 14-B, Japa n shall 
recognise that those indications are geographical indications w ithin the 
meaning of paragraph 1 of Article 22 of the TRIPS Agreement and  that 
they have been registered by the European Union under the syste m 
referred to in Article 14.23. Japan shall protect those geograp hical indi­
cations in accordance with this Sub-Section.  
2. Following the completion of an opposition procedure and an e xa­
mination of the geographical indications of Japan listed in Sec tion B of 
Part 1 and Section B of Part 2 of Annex 14-B, the European Unio n 
shall recognise that those indications are geographical indicat ions within 
the meaning of paragraph 1 of Article 22 of the TRIPS Agreement  and 
that they have been registered by Japan under the system referr ed to in 
Article 14.23. The European Union shall protect those geographi cal 
indications in accordance with this Sub-Section.  
ARTICLE 14.25  
Scope of protection of geographical indications  
1. Subject to Article 14.29 each Party shall, in respect of 
geographical indications of the other Party listed in Annex 14- B, 
provide the legal means for interested parties to prevent in it s 
territory: (  3 ) ▼B 
( 1 ) For the purposes of this Sub-Section, with respect to the pro tection of 
geographical indications in Japan, ‘cancellation’ may be deemed  to be 
synonymous with ‘exemption from protection’ under its relevant laws and 
regulations. 
( 2 ) Without prejudice to its laws and regulations on the system r eferred to in 
paragraph 1, each Party shall provide for legal means for the i nvalidation of 
the registration of geographical indications. 
( 3 ) For the purpose of paragraph 1, and notwithstanding Sub-Secti on 2 of 
Section C, each Party may provide for enforcement by administra tive action.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 161  
(a) the use of a geographical indication identifying a good for  a like 
good (  1 ) not meeting the applicable requirement of specifications of 
the geographical indication even if:  
(i) the true origin of the good is indicated;  
(ii) the geographical indication is used (  2 ) in translation or 
transliteration (  3 ); or 
(iii) the geographical indication is accompanied by expressions  such 
as ‘kind’, ‘type’, ‘style’, ‘imitation’, or the like;  
(b) the use of any means in the designation or presentation of a good 
that indicates or suggests that the good in question originates  in a 
geographical area other than the true place of origin in a mann er 
which misleads the public as to the geographical origin or natu re of 
the good; and  
(c) any other use which constitutes an act of unfair competitio n within 
the meaning of Article 10 bis of the Paris Convention.  
2. Each Party may determine the practical conditions under whic h the 
homonymous geographical indications will be differentiated from  each 
other in its territory, taking into account the need to ensure equitable 
treatment of the producers concerned and that consumers are not  misled.  
3. If a Party intends to protect, pursuant to an international 
agreement, a geographical indication of a third country which i s 
homonymous with a geographical indication of the other Party wh ich 
is protected under this Agreement, the former Party shall infor m no later 
than on the date of the publication for opposition, the other P arty of the 
opportunity to comment, provided that such opposition procedure  for 
the relevant geographical indication of the third country to be  protected 
commences after the date of entry into force of this Agreement.  
4. In the opposition procedure and examination referred to in 
Article 14.24, each Party may consider the following grounds on  
which that Party shall not be required to protect a name as a 
geographical indication in Annex 14-B:  
(a) that name conflicts with the name of a plant variety or an animal 
breed and as a result is likely to mislead the consumer as to t he true 
origin of the good; and  
(b) that name is the term customary in common language as the 
common name for the good concerned.  ▼B 
( 1 ) For the purposes of this paragraph, paragraph 4 of Article 14 .27 and 
paragraphs 1 and 2 of Article 14.29, ‘like good’, in relation t o a good for 
which a geographical indication has been protected in a Party's  system as 
referred to in paragraph 2 of Article 14.23, means a good that would fall 
within the same category of good as the good for which a geogra phical 
indication has been registered in that Party. 
( 2 ) For greater certainty, it is understood that this is assessed  on a case-by-case 
basis. This provision does not apply where evidence is provided  that there is 
no link between the protected name and the translated or transl iterated term. 
( 3 ) For the purposes of this Sub-Section, transliteration covers the conversion of 
characters following the phonetics of the original language or languages of 
the relevant geographical indication.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 162  
5. Notwithstanding the specifications of geographical indicatio n 
referred to in subparagraph 1(a), for a period of seven years f rom the 
date of entry into force of this Agreement, the protection prov ided for 
under this Sub-Section for a particular geographical indication  of the 
European Union as listed in Annex 14-B shall not preclude, with  regard 
to the good identified with such geographical indication, the p ossibility 
that operations comprised of grating, slicing and packaging, in cluding 
cutting into portions and inner packaging, could be carried out  within 
the territory of Japan, provided that such good is destined for  the 
Japanese market and not for the purpose of re-exportation.  
6. The Parties shall review the implementation of the provision s of 
paragraph 5 no later than three years after the date of entry i nto force of 
this Agreement with a view to reaching a mutually acceptable so lution 
before the end of the seven-year period referred to in that par agraph.  
ARTICLE 14.26  
Scope of the use of geographical indications  
1. Any person may use any geographical indication protected und er 
this Sub-Section provided that such use is related to the goods  as 
identified by that geographical indication and in compliance wi th the 
scope of protection under this Agreement.  
2. Once a geographical indication of a Party is protected under  this 
Agreement in the other Party, the legitimate use of such protec ted name 
shall not be subject to any user registration or further charge s in the 
other Party.  
ARTICLE 14.27  
Relationship with trademarks  
1. If a geographical indication is protected under this Sub-Sec tion, 
each Party shall refuse to register a trademark the use of whic h would 
be likely to mislead as to the quality of the good, provided th at an 
application to register the trademark is submitted after the ap plicable 
date for protection of the geographical indication in the terri tory 
concerned (  1 ) as referred to in paragraphs 2 and 3. Trademarks 
registered in breach of this paragraph shall be invalidated.  
2. For geographical indications referred to in Article 14.24 an d listed 
in Annex 14-B on the date of entry into force of this Agreement , the 
applicable date for protection shall be the date of entry into force of this 
Agreement.  
3. For geographical indications referred to in Article 14.30 an d not 
listed in Annex 14-B on the date of entry into force of this Ag reement, 
the applicable date for protection shall be the date on which t he 
amendment to Annex 14-B enters into force.  ▼B 
( 1 ) For the purpose of paragraph 1, the examination of the tradem ark application 
which is filed in a Party after the date of entry into force of  this Agreement or 
the date of publication for opposition of a geographical indica tion referred to 
in Article 14.24, whichever is later, shall take into account t he publication for 
opposition of the geographical indication.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 163  
4. The Parties acknowledge that the existence of a prior confli cting 
trademark in a Party would not completely preclude the protecti on 
under this Agreement of a subsequent geographical indication fo r like 
goods in that Party. (  1 ) 
5. If a trademark has been applied for or registered in good fa ith, or 
if rights to a trademark have been acquired through use in good  faith, in 
a Party, before a geographical indication is protected under th is 
Agreement in that Party, measures adopted to implement this 
Sub-Section shall not prejudice the eligibility for or the vali dity of the 
registration of the trademark, or the right to use the trademar k, on the 
basis that such a trademark is identical with, or similar to, t he 
geographical indication.  
ARTICLE 14.28  
Enforcement of protection  
Each Party shall authorise its competent authorities to take ap propriate 
measures  ex officio  or on request of an interested party in accordance 
with its laws and regulations to protect geographical indicatio ns listed in 
Annex 14-B.  
ARTICLE 14.29  
Exceptions  
1. Notwithstanding paragraph 1 of Article 14.25, a Party shall 
prevent maintaining the prior use in its territory of a particu lar 
geographical indication of the other Party listed in Annex 14-B  iden­
tifying an agricultural product for a like good in connection w ith goods 
or services after a transitional period of a maximum of seven y ears from 
the date of the protection by the former Party of the said geog raphical 
indication. Goods produced in the former Party and concerned by  such 
uses shall bear clear and visible indication of the true geogra phical 
origin.  
2. Notwithstanding paragraph 1 of Article 14.25, except when 
paragraph 4 of Article 24 of the TRIPS Agreement is applicable,  a  
Party shall prevent maintaining the prior use in its territory of a 
particular geographical indication of the other Party listed in  
Annex 14-B identifying wine, spirit or other alcoholic beverage  for a 
like good in connection with goods or services after a transiti onal period 
of a maximum of five years from the date of the protection by t he 
former Party of the said geographical indication. Goods produce d in 
the former Party and concerned by such uses shall bear clear an d 
visible indication of the true geographical origin.  
3. Each Party may determine the practical conditions under whic h 
such use referred to in paragraphs 1 and 2 will be differentiat ed from 
the geographical indication in its territory, taking into accou nt the need 
to ensure that consumers are not misled.  ▼B 
( 1 ) The competent authorities may require certain conditions for the protection of 
a geographical indication which conflicts with a prior existing  trademark.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 164  
4. The transitional period referred to in paragraph 1 shall not  apply if 
the use of the geographical indication for the good concerned w hich is 
produced in the territory of the other Party as referred to in paragraph 1 
does not comply with the relevant laws and regulations as liste d in 
Annex 14-A applicable in the territory of that Party.  
5. Nothing in this Sub-Section shall prejudice the right of any  person 
to use, in the course of trade, that person's name or the name of that 
person's predecessor in business, except where such name is use d in 
such a manner as to mislead the public.  
ARTICLE 14.30  
Amendment of the lists of geographical indications  
1. The Parties agree on the possibility to amend the lists of 
geographical indications in Annex 14-B in accordance with 
paragraphs 3 and 4 of Article 14.53 after having completed the 
opposition procedure and after having examined the geographical  indi­
cations as referred to in Article 14.24 to the satisfaction of both Parties.  
2. Paragraph 4 of Article 14.25 applies as regards the addition  of a 
name to be protected as a geographical indication in Annex 14-B . 
3. Nothing in this Sub-Section shall oblige a Party to protect a 
geographical indication of the other Party which is not or ceas es to 
be protected in accordance with the laws and regulations of the  other 
Party. Each Party shall notify the other Party if a geographica l indi­
cation ceases to be protected in the territory of the Party of origin.  
4. On request of a Party, the Parties shall hold consultations for the 
amendment of Annex 14-B as regards any matter affecting the 
continuation of the protection of the geographical indications listed in 
that Annex with a view to reaching a mutually acceptable soluti on. 
SUB-SECTION 4  
Industrial designs (  1 ) 
ARTICLE 14.31  
Industrial designs  
1. Each Party shall provide for the protection of independently  
created industrial designs that are new and original, including  designs 
of a part of a product (  2 ), regardless of whether or not the part can be 
separated from the product. This protection shall be provided b y regis­
tration and shall confer an exclusive right upon their holders in 
accordance with the provisions of this Article.  ▼B 
( 1 ) For the purpose of this Sub-Section, for the European Union, ‘industrial 
designs’ refers to registered designs. 
( 2 ) For the purposes of this paragraph and paragraph 2, for Japan , ‘product’ shall 
be interpreted as ‘article’.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 165  
2. A design applied to or incorporated in a product which const itutes 
a component part of a complex product shall be considered to be  new 
and original in the following circumstances (  1 ): 
(a) if the component part, once it has been incorporated into t he 
complex product, remains visible during normal use (  2 ) of the 
latter; and  
(b) to the extent that those visible features of the component part fulfil 
in themselves the requirements as to novelty and originality.  
3. Each Party may provide limited exceptions to the protection of 
industrial designs in a manner consistent with paragraph 2 of A rticle 26 
of the TRIPS Agreement.  
4. The provisions of this Article shall be without prejudice to  any 
provisions of this Chapter or of the laws and regulations of ea ch Party 
relating to other intellectual property including unregistered appearances 
of products, trademarks or other distinctive signs and patents.  
5. Each Party shall ensure that an owner of a protected industr ial 
design has at least the right to prevent third parties not havi ng the 
owner's consent from making, selling, importing or exporting ar ticles 
bearing or embodying a design which is identical or similar to the 
protected design, when such act is undertaken for commercial pu rposes.  
6. Each Party shall provide that an applicant for an industrial  design 
registration may request the competent authority to maintain th e design 
unpublished for a period designated by the applicant not exceed ing the 
period provided for in its laws and regulations.  
7. Each Party shall ensure that the total term of protection av ailable 
for industrial designs is no less than 20 years.  
SUB-SECTION 5  
Unregistered appearance of products  
ARTICLE 14.32  
Unregistered appearance of products  
1. The Parties recognise that the appearance of products may be  
protected through industrial designs, copyright or unfair compe tition 
prevention legislation.  ▼B 
( 1 ) As an alternative to the circumstances provided for in subpar a­
graphs (a) and (b), a Party may consider a design applied to or  incorporated 
in a product which constitutes a component part of a complex pr oduct to be 
new and original in circumstances in accordance with its laws a nd 
regulations. 
( 2 ) For the purpose of this paragraph, ‘normal use’ shall mean us e by the end 
user, excluding maintenance, servicing or repair work.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 166  
2. Each Party shall provide legal means to prevent the use of t he 
unregistered appearance of a product, if such use results from copying 
the unregistered appearance of the product to the extent provid ed by its 
laws and regulations. Such use shall at least cover offering fo r sale, 
putting on the market, importing or exporting the product. (  1 ) 
3. The duration of protection available for the unregistered 
appearance of a product shall amount to at least three years ac cording 
to the respective laws and regulations of the Parties.  
SUB-SECTION 6  
Patents  
ARTICLE 14.33  
Patents  
1. Each Party shall ensure that a patent confers on its owner 
exclusive rights:  
(a) where the subject matter of a patent is a product, to preve nt third 
parties not having the owner's consent from making, using, offe ring 
for sale (  2 ), selling or importing for these purposes that product; and  
(b) where the subject matter of a patent is a process, to preve nt third 
parties not having the owner's consent from using the process, and 
from using, offering for sale, selling or importing for these p urposes 
at least the product obtained directly by that process.  
2. Each Party may provide limited exceptions to the exclusive r ights 
conferred by a patent, provided that such exceptions do not unr eas­
onably conflict with a normal exploitation of the patent and do  not 
unreasonably prejudice the legitimate interests of the patent o wner, 
taking account of the legitimate interests of third parties.  
3. The Parties recognise the importance of providing a unitary patent 
protection system including a unitary judicial system in their respective 
territory.  
4. The Parties shall continue to cooperate to enhance internati onal 
substantive patent law harmonisation,  inter alia  on grace period, prior 
user rights and publication of pending patent applications.  ▼B 
( 1 ) For the purpose of this Article, ‘copying’, ‘appearances’, ‘o ffering’, and 
‘putting on the market’ may be deemed by a Party to be synonymo us with 
‘imitating’, ‘configuration’, ‘displaying’ and ‘selling’, respe ctively. 
( 2 ) For the purpose of this paragraph, ‘offering for sale’ may in clude exporting.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 167  
5. The Parties shall give due consideration to the cooperation for 
enhancing mutual utilisation of search and examination results,  such 
as that based upon the Patent Cooperation Treaty and any other 
utilisation (  1 ), so as to allow applicants to obtain patents in an 
efficient and expeditious manner, without prejudice to their re spective 
substantive patent examination.  
ARTICLE 14.34  
Patents and public health  
1. The Parties recognise the importance of the Doha Declaration  on 
the TRIPS Agreement and Public Health adopted on 14 November 20 01 
by the WTO Ministerial Conference. In interpreting and implemen ting 
the rights and obligations under this Chapter, the Parties shal l ensure 
consistency with that Declaration.  
2. The Parties shall respect the Decision of the WTO General 
Council of 30 August 2003 on the Implementation of Paragraph 6 of 
the Doha Declaration on the TRIPS Agreement and Public Health a nd 
contribute to its implementation.  
ARTICLE 14.35  
Extension of the period of protection conferred by a patent on 
pharmaceutical products  ( 2 ) and agricultural chemical products  ( 3 ) 
With respect to the patents which are granted for inventions re lated to 
pharmaceutical products or agricultural chemical products, each  Party 
shall, subject to the terms and conditions of its applicable la ws and 
regulations, provide for a compensatory term of protection for a 
period during which a patented invention cannot be worked due t o 
marketing approval process. As of the date of signing of this 
Agreement, the maximum compensatory term is stipulated as being  
five years (  4 ) by the relevant laws and regulations of each Party.  ▼B 
( 1 ) Such utilisation may include that based upon the Patent Prose cution 
Highway. 
( 2 ) For the European Union, ‘pharmaceutical products’ refers in t his Article to 
medicinal products as defined in Regulation (EC) No 469/2009 of  the 
European Parliament and of the Council of 6 May 2009 concerning  the 
supplementary protection certificate for medicinal products. 
( 3 ) For the European Union, ‘agricultural chemical products’ refe rs in this Article 
to plant protection products as defined in Regulation (EC) No 1 610/96 of the 
European Parliament and of the Council of 23 July 1996 concerni ng the 
creation of a supplementary protection certificate for plant pr otection 
products. 
( 4 ) For the European Union, a further six months extension is pos sible in the 
case of medicinal products for which paediatric studies have be en carried out, 
and the results of those studies are reflected in the product i nformation.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 168  
SUB-SECTION 7  
Trade secrets and undisclosed test or other data  
ARTICLE 14.36  
Scope of protection of trade secrets  
1. Each Party shall ensure in its laws and regulations adequate  and 
effective protection of trade secrets in accordance with paragr aph 2 of 
Article 39 of the TRIPS Agreement.  
2. For the purposes of this Article and Sub-Section 3 of Sectio n C: 
(a) ‘trade secret’ means information that:  
(i) is secret in the sense that it is not, as a body or in the precise 
configuration and assembly of its components, generally 
known among or readily accessible to persons within the 
circles that normally deal with the kind of information in 
question;  
(ii) has commercial value because it is secret; and  
(iii) has been subject to reasonable steps under the circumstan ces, 
by the person lawfully in control of the information, to keep i t 
secret; and  
(b) ‘trade secret holder’ means any person lawfully in control of a trade 
secret.  
3. For the purposes of this Article and Sub-Section 3 of Sectio n C, 
each Party shall provide, in accordance with its laws and regul ations, 
that at least the following conduct shall be considered contrar y to honest 
commercial practices:  
(a) the acquisition of a trade secret without the consent of th e trade 
secret holder, whenever carried out by wrongful means, or, alte r­
natively, unauthorised access to, appropriation of, or copying of any 
documents, objects, materials, substances or electronic files, 
lawfully under the control of the trade secret holder, containi ng 
the trade secret or from which the trade secret can be deduced;  
(b) the use or disclosure of a trade secret whenever carried ou t, without 
the consent of the trade secret holder, by a person who is foun d to 
meet any of the following conditions:  
(i) having acquired the trade secret in a manner referred to in  
subparagraph (a);  
(ii) being in breach of a confidentiality agreement or any othe r 
duty not to disclose the trade secret, with an intention to 
gain unfair profit or to cause damage to the trade secret 
holder; or  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 169  
(iii) being in breach of a contractual or any other duty to lim it the 
use of the trade secret, with an intention to gain unfair profi t or 
to cause damage to the trade secret holder; and  
(c) the acquisition, use or disclosure of a trade secret whenev er carried 
out by a person who, at the time of the acquisition, use or 
disclosure, knew or ought, under the circumstances, to have 
known (  1 ) that the trade secret had been obtained directly or 
indirectly from another person who was disclosing the trade sec ret 
in a manner referred to in subparagraph (b), including when a 
person induced another person to carry out the actions referred  to 
in subparagraph (b).  
4. Nothing in this Sub-Section shall require a Party to conside r any 
of the following conduct as contrary to honest commercial pract ices or 
subject those conducts to the measures, procedures, and remedie s 
referred to in Sub-Section 3 of Section C:  
(a) independent discovery or creation by a person of the releva nt 
information;  
(b) reverse engineering of a product by a person who is lawfull y in 
possession of it and who is free from any legally valid duty to  limit 
the acquisition of the relevant information;  
(c) acquisition, use or disclosure of information required or a llowed by 
its relevant laws and regulations;  
(d) use by employees of their experience and skills honestly ac quired in 
the normal course of their employment; or  
(e) disclosure of information in the exercise of the right to f reedom of 
expression and information.  
ARTICLE 14.37  
Treatment of test data in marketing approval procedure  
1. Each Party shall prevent applicants for marketing approval f or 
pharmaceutical products (  2 ) which utilise new active pharmaceutical 
ingredients from relying on or referring to undisclosed test or  other 
data submitted to its competent authority by the first applican t for a 
certain period of time counted from the date of approval of tha t appli­
cation. As of the date of entry into force of this Agreement, s uch period 
of time is stipulated as being no less than six years by the re levant laws 
and regulations of each Party.  ▼B 
( 1 ) For the purpose of this Article, a Party may interpret ‘ought  to have known’ 
as ‘was grossly negligent in failing to know’. 
( 2 ) For the European Union, ‘pharmaceutical products’ refers in t his Article to 
medicinal products as defined in Regulation (EC) No 469/2009 of  the 
European Parliament and of the Council of 6 May 2009 concerning  the 
supplementary protection certificate for medicinal products.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 170  
2. If a Party requires as a condition for approving the marketi ng of 
agricultural chemical products (  1 ) which utilise new chemical entities, 
the submission of undisclosed test or other data, the originati on of 
which involves a considerable effort, that Party shall ensure t hat, in 
accordance with its relevant laws and regulations, applicants f or 
marketing approval are either:  
(a) prevented from relying on or referring to such data submitt ed to its 
competent authority by the first applicant for a period of at l east 
10 years counted from the date of approval of that application;  o r 
(b) generally required to submit a full set of test data, even in cases 
where there was a prior application for the same product, for a  
period of at least 10 years, counted from the date of approval of 
a prior application.  
SUB-SECTION 8  
New varieties of plants  
ARTICLE 14.38  
New varieties of plants  
Each Party shall provide for the protection of new varieties of  all plant 
genera and species in accordance with its rights and obligation s under 
the 1991 UPOV Convention.  
SUB-SECTION 9  
Unfair competition  
ARTICLE 14.39  
Unfair competition  
1. Each Party shall provide for effective protection against ac ts of 
unfair competition in accordance with the Paris Convention (  2 ). ▼B 
( 1 ) For the European Union, ‘agricultural chemical products’ refe rs in this Article 
to plant protection products as defined in Regulation (EC) No 1 610/96 of the 
European Parliament and of the Council of 23 July 1996 concerni ng the 
creation of a supplementary protection certificate for plant pr otection 
products. 
( 2 ) For greater certainty, it is understood by the Parties that A rticle 10 bis of the 
Paris Convention covers acts of unfair competition in relation to the supply of 
services in accordance with their respective laws and regulatio ns.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 171  
2. In connection with the respective systems of the European Un ion 
and Japan for the management of their country-code top-level do main 
(ccTLD) domain names (  1 ) appropriate remedies (  2 ) shall be available, in 
accordance with their respective laws and regulations, at least  in cases 
in which a person registers or holds, with a bad faith intent t o profit, a 
domain name that is identical or confusingly similar to a trade mark.  
3. Each Party shall provide for effective protection against un auth­
orised use of trademarks through the implementation of paragrap h 2 of 
Article 6 septies  of the Paris Convention.  
SECTION C  
Enforcement  
SUB-SECTION 1  
General provisions  
ARTICLE 14.40  
Enforcement – general  
1. The Parties affirm their commitments under the TRIPS Agreeme nt 
and in particular Part III thereof. Each Party shall provide fo r the 
following complementary measures, procedures and remedies (  3 ) 
necessary to ensure the enforcement of intellectual property ri ghts. The 
measures, procedures and remedies shall be fair and equitable, and shall 
not be unnecessarily complicated or costly, or entail unreasona ble 
time-limits or unwarranted delays.  
2. The measures, procedures and remedies referred to in paragra ph 1 
shall be effective, proportionate and dissuasive (  4 ) and shall be applied 
in such a manner as to avoid the creation of barriers to legiti mate trade 
and to provide for safeguards against their abuse.  
3. Each Party shall make all reasonable efforts to:  
(a) encourage the establishment of public or private advisory g roups to 
address issues of at least counterfeiting and piracy; and  
(b) ensure internal coordination among, and facilitate joint ac tions by, 
its competent authorities concerned with enforcement of intelle ctual 
property rights, subject to their available resources.  ▼B 
( 1 ) For greater certainty, for the European Union, this paragraph  applies only to 
‘.eu’ domain names. 
( 2 ) The Parties understand that such remedies may include, among other things, 
revocation, cancellation and transfer of the registered domain name, 
injunctive relief against the person that registered or holds t he registered 
domain name and against the domain name registry, or damages ag ainst 
the person that registered or holds the domain name. 
( 3 ) Without prejudice to the civil and administrative measures, p rocedures and 
remedies laid down in this Chapter, a Party may provide for oth er appropriate 
sanctions in cases where intellectual property rights have been  infringed. 
( 4 ) For the purpose of this Article, ‘dissuasive’ may be deemed b y a Party to be 
synonymous with ‘deterrent’ under Article 41 of the TRIPS Agree ment.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 172  
ARTICLE 14.41  
Entitled applicants  
Each Party shall recognise as persons entitled to seek applicat ion of the 
measures, procedures and remedies referred to in this Section:  
(a) the holders of intellectual property rights in accordance w ith its laws 
and regulations;  
(b) the trade secret holders referred to in Article 14.36; and  
(c) all other persons and entities, as far as permitted by and in 
accordance with its laws and regulations.  
SUB-SECTION 2  
Enforcement – civil remedies (  1 ) ( 2 ) 
ARTICLE 14.42  
Measures for preserving evidence  
1. The judicial authorities of each Party shall have the author ity to 
order prompt and effective provisional measures to preserve rel evant 
evidence in regard to the alleged infringement, in accordance w ith 
procedures which ensure the protection of confidential informat ion as 
appropriate.  
2. The judicial authorities of each Party shall have the author ity to 
adopt provisional measures  inaudita altera parte  where appropriate, in 
particular if any delay is likely to cause irreparable harm to the right 
holder or if there is a demonstrable risk of evidence being des troyed.  
3. In cases of intellectual property rights infringements, each  Party 
shall provide that in civil judicial proceedings its judicial a uthorities 
have the authority to order the seizure or other taking into cu stody of 
suspect goods, materials and implements relevant to the act of 
infringement and of documentary evidence, either originals or c opies 
thereof, relevant to the act of infringement.  
ARTICLE 14.43  
Right of information  
Without prejudice to its law governing privilege, the protectio n of confi­
dentiality of information sources or the processing of personal  data, 
each Party shall provide that in civil judicial proceedings con cerning 
the enforcement of intellectual property rights, its judicial a uthorities 
have the authority, upon a justified request of the right holde r, to 
order the infringer or the alleged infringer to provide the rig ht holder 
or the judicial authorities, at least for the purpose of collec ting evidence 
with relevant information as provided for in its applicable law s and 
regulations that the infringer or alleged infringer possesses o r 
controls. Such information may include information regarding an y ▼B 
( 1 ) This Sub-Section applies for intellectual property rights des cribed in 
Sub-Sections 1 to 9 of Section B, excluding Sub-Section 7. 
( 2 ) For Japan, civil enforcement for geographical indications wil l be provided 
within the scope of Article 10 bis of the Paris Convention and Article 22 of 
the TRIPS Agreement.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 173  
person involved in any aspect of the infringement or alleged 
infringement and regarding the means of production or the chann els 
of distribution of the infringing or allegedly infringing goods  or 
services, including the identification of third persons alleged ly 
involved in the production and distribution of such goods or se rvices 
and of their channels of distribution.  
ARTICLE 14.44  
Provisional and precautionary measures  
1. Each Party shall ensure that its judicial authorities may, o n request 
of the applicant, issue against the alleged infringer an interl ocutory 
injunction intended to prevent any imminent infringement of an intel­
lectual property right, or to forbid, on a provisional basis an d subject, 
where appropriate, to a recurring penalty payment where provide d for 
by its laws and regulations, the continuation of the alleged 
infringements of that right, or to make such continuation subje ct to 
the lodging of guarantees intended to ensure the compensation o f the 
right holder. An interlocutory injunction may also be issued, u nder the 
same conditions where appropriate, against a third party (  1 ) over whom 
the relevant judicial authority exercises jurisdiction and whos e services 
are used to infringe an intellectual property right.  
2. An interlocutory injunction may also be issued to order the seizure 
or delivery up of goods suspected of infringing an intellectual  property 
right, so as to prevent their entry into or movement within the  channels 
of commerce.  
3. In the case of an alleged infringement committed on a commer cial 
scale, each Party shall ensure that if the applicant demonstrat es circum­
stances likely to endanger the recovery of damages, its judicia l auth­
orities may order the precautionary seizure of the movable and 
immovable property of the alleged infringer, including the bloc king of 
the alleged infringer's bank accounts and other assets.  
ARTICLE 14.45  
Corrective measures  
1. Each Party shall ensure that its judicial authorities may or der, on 
request of the applicant and without prejudice to any damages d ue to 
the right holder by reason of the infringement, at least the de finitive 
removal from the channels of commerce, or the destruction, exce pt in 
exceptional circumstances, of goods that they have found to be 
infringing an intellectual property right, without compensation  of any 
sort. If appropriate, the judicial authorities may also order t he 
destruction of materials and implements predominantly used in t he 
creation or manufacture of those goods.  
2. Each Party's judicial authorities shall have the authority t o order 
that those measures shall be carried out at the expense of the infringer, 
unless particular reasons are invoked for not doing so.  ▼B 
( 1 ) For the purpose of this Article, a Party may provide that a ‘ third party’ 
includes an intermediary.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 174  
ARTICLE 14.46  
Injunctions  
Each Party shall ensure that, if a judicial decision finds an i nfringement 
of an intellectual property right, its judicial authorities may  issue an 
injunction aimed at prohibiting the continuation of the infring ement 
against the infringer as well as, where appropriate, against a third 
party (  1 ) over whom the relevant judicial authority exercises jurisdict ion 
and whose services are used to infringe an intellectual propert y right.  
ARTICLE 14.47  
Damages  
1. Each Party shall provide that in civil judicial proceedings its 
judicial authorities have the authority to order an infringer w ho, 
knowingly or with reasonable grounds to know, engaged in activi ties 
infringing intellectual property rights to pay the right holder  damages 
adequate to compensate for the injury the right holder has suff ered as a 
result of the infringement.  
2. In determining the amount of damages for infringements of in tel­
lectual property rights, judicial authorities of each Party may  consider,  
inter alia , any legitimate measure of value that may be submitted by the 
right holder, which may include lost profits.  
3. A Party may provide in its laws and regulations presumptions  ( 2 ) 
for determining the amount of damages referred to in paragraph 1. 
ARTICLE 14.48  
Costs  
Each Party shall provide that its judicial authorities, where a ppropriate, 
have the authority to order, at the conclusion of civil judicia l 
proceedings concerning infringements of intellectual property r ights, 
that the prevailing party be awarded payment by the losing part y of 
court costs or fees and appropriate attorney's fees, or any oth er expenses 
as provided for under its laws and regulations.  ▼B 
( 1 ) For the purpose of this Article, a Party may provide that a ‘ third party’ 
includes an intermediary. 
( 2 ) This may include a presumption that the amount of damage is: 
(a) at least the amount that the right holder would have been e ntitled to 
receive for the exercise of his or her intellectual property ri ghts, which 
may include reasonable royalty, to compensate a right holder fo r the 
unauthorised use of his or her intellectual property; 
(b) the profits earned by the infringer from the act of infring ement; or 
(c) the quantity of the goods infringing the right holder's int ellectual 
property rights and actually transferred to third persons, mult iplied by 
the amount of profit per unit of goods which would have been so ld by 
the right holder if there had not been the act of infringement.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 175  
ARTICLE 14.49  
Presumption of authorship or ownership  
1. Each Party shall ensure that it is sufficient for the name o f an 
author of a literary or artistic work to appear on the work in the usual 
manner in order for that author to be regarded as such, unless there is a 
proof to the contrary, and consequently to be entitled to insti tute 
infringement proceedings.  
2. A Party may apply paragraph 1  mutatis mutandis  to the holders of 
rights related to copyright with regard to their protected subj ect matter.  
SUB-SECTION 3  
Enforcement of protection against misappropriation of trade sec rets 
ARTICLE 14.50  
Civil procedures and remedies  
1. Each Party shall provide for appropriate civil judicial proc edures 
and remedies for a trade secret holder to prevent, and obtain r edress for, 
the acquisition, use or disclosure of a trade secret whenever c arried out 
in a manner contrary to honest commercial practices.  
2. Each Party shall provide, in accordance with its laws and re gu­
lations, that its judicial authorities have the authority to or der that the 
parties, their lawyers and other persons concerned in the relev ant civil 
judicial proceedings, are not permitted to use or disclose any trade 
secret or alleged trade secret which the judicial authorities h ave 
identified as confidential (  1 ), in response to a duly reasoned application 
by an interested party and of which these parties, lawyers and other 
persons have become aware as a result of their participation in  such 
civil judicial proceedings.  
3. In the relevant civil judicial proceedings each Party shall provide 
that its judicial authorities have at least the authority to:  
(a) order injunctive relief to prevent the acquisition, use or disclosure of 
the trade secret in a manner contrary to honest commercial 
practices;  
(b) order the person that knew or ought to have known (  2 ) that he, she 
or it was acquiring, using or disclosing a trade secret in a ma nner 
contrary to honest commercial practices to pay the trade secret  
holder damages appropriate to the actual prejudice suffered as a 
result of such acquisition, use or disclosure of the trade secr et; ▼B 
( 1 ) For greater certainty, a Party may provide that its judicial authorities may 
identify a trade secret as confidential through a protective or der. 
( 2 ) For the purpose of this Article, a Party may interpret ‘ought  to have known’ 
as ‘was grossly negligent in failing to know’.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 176  
(c) take specific measures to preserve the confidentiality of a ny trade 
secret or alleged trade secret produced in civil judicial proce edings 
relating to the alleged acquisition, use and disclosure of a tr ade 
secret in a manner contrary to honest commercial practices. Suc h 
specific measures may include, in accordance with its laws and 
regulations, the possibility of restricting access to certain 
documents in whole or in part; of restricting access to hearing s 
and their corresponding records or transcript; and of making 
available a non-confidential version of a judicial decision in 
which the passages containing trade secrets have been removed o r 
redacted; and  
(d) impose sanctions on the parties, their lawyers and other pe rsons 
concerned in the civil judicial proceedings for violation of ju dicial 
orders referred to in paragraph 2 concerning the protection of a 
trade secret or alleged trade secret produced in those proceedi ngs. 
4. A Party shall not be required to provide for the civil judic ial 
procedures and remedies referred to in paragraph 1 when conduct  
contrary to honest commercial practices is carried out, in acco rdance 
with its relevant laws and regulations, to reveal misconduct, w rongdoing 
or illegal activity or to protect a legitimate interest recogni sed by law.  
SUB-SECTION 4  
Enforcement – border measures  
ARTICLE 14.51  
Enforcement – border measures  
1. With respect to goods imported or exported (  1 ), each Party shall 
adopt or maintain procedures under which a right holder may sub mit 
applications requesting its customs authority to suspend the re lease of or 
detain goods suspected of infringing trademarks, copyrights and  related 
rights, geographical indications (  2 ), patents, utility models, industrial 
designs, and plant variety rights (hereinafter referred to in t his Article 
as ‘suspect goods’) in its customs territory.  
2. Each Party shall have in place electronic systems for the 
management by its customs authority of the applications referre d to in 
paragraph 1 once they have been granted or recorded.  ▼B 
( 1 ) For the purpose of this Article, ‘goods imported or exported’  means, for the 
European Union, goods under customs control, being brought into  or taken 
out from its customs territory or being there in temporary stor age, placed 
under a customs procedure or re-exported. 
( 2 ) With respect to geographical indications, Japan may comply wi th the obli­
gations set out in this Article by providing for administrative  measures to 
prevent the release into its domestic market of suspect goods b y its appro­
priate competent authorities, in accordance with its laws and r egulations.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 177  
3. The customs authority of each Party shall decide on granting  or 
recording the applications referred to in paragraph 1 within a reasonable 
period of time from the submission of the applications.  
4. Each Party shall provide for the applications referred to in  
paragraph 1 to apply to multiple shipments.  
5. With respect to goods imported or exported, customs authorit y of 
each Party shall have the authority to act upon its own initiat ive to 
suspend the release of or detain suspect goods in the customs 
territory of that Party. (  1 ) 
6. Article 4.9 covers detection of suspect goods referred to in  this 
Article.  
7. Without prejudice to its laws and regulations relating to th e 
privacy or confidentiality of information, a Party may authoris e its 
customs authority to provide a right holder with information ab out 
goods, including a description and the quantities thereof, and if 
known, the name and address of the consignor, importer, exporte r or 
consignee, and the country of origin of the goods, whose releas e has 
been suspended, or which have been detained.  
8. A Party may adopt or maintain procedures by which its compet ent 
authorities may determine, within a reasonable period after the  initiation 
of the procedures described in paragraphs 1 and 5, whether the suspect 
goods are infringing. In such case, the competent authorities s hall have 
the authority to order the destruction of goods following a det ermination 
that the goods are infringing. A Party may have in place proced ures 
allowing for the destruction of suspect goods without there bei ng any 
need for the formal determination on the infringement, where th e 
persons concerned agree or do not oppose to destruction.  
9. If a Party requests right holders to bear the costs actually  incurred 
for the storage or destruction of the goods whose release has b een 
suspended, or which have been detained in accordance with 
paragraphs 1 and 5, those costs shall correspond to the service s 
rendered for the storage or destruction of the goods.  
10. There shall be no obligations to apply this Article to the import 
of goods put on the market in another country by or with the co nsent of 
the right holder. A Party may exclude from the application of t his 
Article small quantities of goods of a non-commercial nature 
contained in travellers' personal luggage.  ▼B 
( 1 ) For the purpose of this paragraph, Japan may provide for pena lties to be 
applied in cases of customs transit or transhipment of infringi ng goods. For 
that purpose, 
(a) ‘customs transit’ means the customs procedure under which g oods are 
transported under customs control from one customs office to an other; 
and 
(b) ‘transhipment’ means the customs procedure under which good s are 
transferred under customs control from the importing means of 
transport to the exporting means of transport within the area o f one 
customs office which is the office of both importation and expo rtation.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 178  
11. Consultations referred to in paragraph 4 of Article 4.3 sha ll also 
deal with the border measures by the customs authority of each Party 
under this Article.  
12. The customs authorities of the Parties may cooperate on bor der 
measures against infringements of intellectual property covered  by this 
Sub-Section.  
13. Without prejudice to the responsibilities of the Committee on 
Intellectual Property referred to in Article 14.53, the Committ ee on 
Rules of Origin and Customs-Related Matters referred to in Arti cle 4.14 
may consider the possibility of cooperation on the following:  
(a) exchanging general information regarding seizures of infrin ging 
goods or suspect goods; and  
(b) holding a dialogue on specific topics of common interest 
concerning:  
(i) general information regarding the use of risk management 
systems in the detection of suspect goods; and  
(ii) general information regarding risk analysis in the fight a gainst 
infringing goods.  
SECTION D  
Cooperation and institutional arrangements  
ARTICLE 14.52  
Cooperation  
1. The Parties, recognising the growing importance of the prote ction 
of intellectual property in further promoting trade and investm ent 
between them, shall cooperate on intellectual property, includi ng by 
exchange information on relations of a Party with third countri es on 
matters concerning intellectual property, in accordance with th eir 
respective laws and regulations and subject to their available resources.  
2. For the purpose of paragraph 1, cooperation may include exch ange 
of information, sharing of experiences and skills and any other  form of 
cooperation or activities as may be agreed between the Parties.  Such 
cooperation may cover areas such as:  
(a) developments in domestic and international intellectual pro perty 
policy;  
(b) intellectual property administration and registration syste ms; 
(c) education and awareness relating to intellectual property;  
(d) intellectual property issues relevant to:  
(i) small and medium-sized enterprises;  
(ii) science, technology and innovation activities; and  
(iii) the generation, transfer and dissemination of technology;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 179  
(e) policies involving the use of intellectual property for res earch, inno­
vation and economic growth;  
(f) the implementation of multilateral intellectual property ag reements, 
such as those concluded or administered under the auspices of t he 
WIPO;  
(g) technical assistance for developing countries;  
(h) best practices, projects and programmes related to the figh t against 
infringements of intellectual property rights; and  
(i) exploration of the possibility for further work on common e fforts 
against infringements of intellectual property rights worldwide . 
3. The Parties shall seek to cooperate with regard to activitie s for 
improving the international intellectual property regulatory fr amework, 
including by encouraging further ratification of existing inter national 
agreements and by fostering international harmonisation, admini stration 
and enforcement of intellectual property rights and on activiti es in inter­
national organisations including the WTO and the WIPO.  
ARTICLE 14.53  
Committee on Intellectual Property  
1. The Committee on Intellectual Property established pursuant to 
Article 22.3 (hereinafter referred to in this Article as ‘the C ommittee’) 
shall be responsible for the effective implementation and opera tion of 
this Chapter.  
2. The Committee shall have the following functions:  
(a) reviewing and monitoring the implementation and operation o f this 
Chapter;  
(b) exchanging information on legislative and policy developmen ts on 
geographical indications and on any other matter of mutual inte rest 
in the area of geographical indications, including any matter a rising 
from applicable requirements of specifications of geographical indi­
cations listed in Annex 14-B with respect to their protection u nder 
this Agreement;  
(c) discussing any issues related to intellectual property with  a view to 
enhancing protection of intellectual property and enforcement o f 
intellectual property rights and to promoting efficient and tra ns­
parent administration of intellectual property systems;  
(d) reporting its findings and the outcomes of its discussions to the 
Joint Committee; and  
(e) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 180  
3. The Committee shall make recommendations to the Joint 
Committee on amendments to Annex 14-A and Annex 14-B on 
request of a Party.  
4. Each Party shall examine any request of the other Party 
concerning the amendment of Annex 14-B, in accordance with 
Article 14.30.  
5. The Committee may invite representatives of relevant entitie s 
other than the Parties, including from the private sector, with  the 
necessary expertise relevant to the issues to be discussed.  
ARTICLE 14.54  
Security exceptions  
For the purposes of this Chapter, Article 73 of the TRIPS Agree ment is 
hereby incorporated into and made part of this Agreement,  mutatis 
mutandis . 
ARTICLE 14.55  
Dispute settlement  
Article 14.52 shall not be subject to dispute settlement under 
Chapter 21.  
CHAPTER 15  
CORPORATE GOVERNANCE  
ARTICLE 15.1  
Objectives  
1. The Parties acknowledge the importance of an effective corpo rate 
governance framework to achieve economic growth through 
well-functioning markets and sound financial systems based on t rans­
parency, efficiency, trust and integrity.  
2. Each Party shall take appropriate measures to develop an eff ective 
corporate governance framework within its territory, recognisin g that 
those measures will attract and encourage investment by enhanci ng 
investor confidence and improving competitiveness, thus enablin g best 
advantage to be taken of the opportunities granted by its respe ctive 
market access commitments.  
3. Without limiting the ability of each Party to develop its ow n legal, 
institutional and regulatory framework in relation to the corpo rate 
governance of publicly listed companies, the Parties commit to 
respect the principles and adhere to the provisions of this Cha pter to 
the extent that they facilitate access to each other's markets as provided 
for in this Agreement.  
4. The Parties shall cooperate on matters relating to the devel opment 
of an effective corporate governance framework which fall withi n the 
scope of this Chapter.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 181  
ARTICLE 15.2  
Definitions  
For the purposes of this Chapter:  
(a) ‘board’ means the governing body of a publicly listed compa ny 
with a decision-making authority on the oversight of the operat ions 
of the company, whose members (directors) are elected, normally  
by the shareholders of the company, to govern the company;  
(b) ‘corporate governance’ means the set of relationships betwe en a 
company's management, its board, its shareholders and other sta ke­
holders; it also provides the structure through which a company  is 
managed and controlled, notably by determining how the objectiv es 
of the company are set and the means of attaining those objecti ves, 
as well as by monitoring performance;  
(c) ‘corporate governance framework’ of a Party means the princ iples 
and rules of a binding or non-binding nature regarding the corp orate 
governance of publicly listed companies, as applicable accordin g to 
the competences and legislation of that Party; and  
(d) ‘publicly listed company’ means a legal person whose shares  are 
listed or quoted for public trading on a stock market or regula ted 
market of a Party as defined in the legislation of that Party.  
ARTICLE 15.3  
General principles  
1. The Parties recognise the importance of the role of the corp orate 
governance framework in providing timely and accurate disclosur e on 
all material matters regarding publicly listed companies within  their 
respective jurisdictions, including the financial situation, pe rformance, 
ownership and governance of those companies.  
2. The Parties also recognise the importance of the role of the  
corporate governance framework in providing appropriate account ability 
of the management and the board towards the shareholders, respo nsible 
board decision-making based on an independent and objective 
standpoint, and equal treatment of shareholders of the same cla ss. 
3. For greater certainty, the provisions of the corporate gover nance 
framework of a Party referred to in Articles 15.4 and 15.5 may be 
implemented either through legally binding mechanisms or throug h 
non-binding means such as on a comply or explain basis.  
4. A Party may provide that some corporate governance principle s or 
rules do not apply to certain companies (  1 ) in cases justified by objective 
and non-discriminatory criteria such as early phase of developm ent or 
size of the company.  ▼B 
( 1 ) Companies listed outside regulated market are examples of com panies that 
the European Union may exclude from the application of some cor porate 
governance principles and rules.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 182  
ARTICLE 15.4  
Rights of shareholders and ownership functions  
1. The corporate governance framework of each Party shall inclu de 
provisions aiming at protecting and facilitating the effective exercise of 
shareholders' rights in publicly listed companies. Those rights  include, 
where applicable, participation and voting in the general meeti ng as well 
as election and removal of members of the board in accordance w ith the 
corporate governance structure of the company with a view to al lowing 
shareholders to oversee board behaviour (  1 ) and participate in important 
decision-making of the company.  
2. The corporate governance framework of each Party shall inclu de 
provisions aiming at encouraging disclosure of information rega rding 
the control of a company which can be valuable and useful to 
investors. That information includes, for instance, the capital  structure, 
with an indication of the different classes of shares where app ropriate, 
direct and indirect shareholdings which are considered to be si gnificant, 
and special control rights.  
ARTICLE 15.5  
Roles of the board  
The corporate governance framework of each Party shall include 
provisions aiming at the following, so that such framework will  
promote responsible board decision-making:  
(a) the effective monitoring of management by the board from an  
independent and objective standpoint, which can be achieved, fo r 
instance, through the effective use of a sufficient number of i nde­
pendent directors (  2 ); 
(b) ensuring board accountability to the shareholders; and  
(c) ensuring sufficient disclosure of information relevant to i nvestors, 
for instance with respect to board composition, board committee s 
and independence of directors.  
ARTICLE 15.6  
Takeovers  
Each Party shall provide rules and procedures governing takeove rs in 
publicly listed companies. Such rules and procedures shall aim at 
enabling those transactions to occur at transparent prices and under 
fair conditions.  ▼B 
( 1 ) For greater certainty, ‘to oversee board behaviour’ does not require the daily 
oversight of the board's operation by the shareholders. 
( 2 ) Each Party may determine in its jurisdiction what constitutes  a ‘sufficient 
number of independent directors’ in either qualitative or quant itative terms.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 183  
ARTICLE 15.7  
Dispute settlement  
The provisions of this Chapter shall not be subject to dispute settlement 
under Chapter 21.  
CHAPTER 16  
TRADE AND SUSTAINABLE DEVELOPMENT  
ARTICLE 16.1  
Context and objectives  
1. The Parties recognise the importance of promoting the develo p­
ment of international trade in a way that contributes to sustai nable 
development, for the welfare of present and future generations,  taking 
into consideration the Agenda 21 adopted by the United Nations 
Conference on Environment and Development on 14 June 1992, the 
ILO Declaration on Fundamental Principles and Rights at Work an d 
its Follow-up adopted by the International Labour Conference on  
18 June 1998, the Plan of Implementation adopted by the World 
Summit on Sustainable Development on 4 September 2002, the Mini s­
terial Declaration entitled ‘Creating an environment at the nat ional and 
international levels conducive to generating full and productiv e 
employment and decent work for all, and its impact on sustainab le 
development’ adopted by the Economic and Social Council of the 
United Nations on 5 July 2006, the ILO Declaration on Social Ju stice 
for a Fair Globalization adopted by the International Labour Co nference 
on 10 June 2008, the outcome document of the United Nations 
Conference on Sustainable Development, entitled ‘The future we 
want’ adopted by the General Assembly of the United Nations on 
27 July 2012, and the outcome document of the United Nations 
summit for the adoption of the post-2015 development agenda, 
entitled ‘Transforming our world: the 2030 Agenda for Sustainab le 
Development’ adopted by the General Assembly of the United 
Nations on 25 September 2015.  
2. The Parties recognise the contribution of this Agreement to the 
promotion of sustainable development, of which economic develop ment, 
social development and environmental protection are mutually re in­
forcing components. The Parties further recognise that the purp ose of 
this Chapter is to strengthen the trade relations and cooperati on between 
the Parties in ways that promote sustainable development, and i s not to 
harmonise the environment or labour standards of the Parties.  
ARTICLE 16.2  
Right to regulate and levels of protection  
1. Recognising the right of each Party to determine its sustain able 
development policies and priorities, to establish its own level s of 
domestic environmental and labour protection, and to adopt or m odify 
accordingly its relevant laws and regulations, consistently wit h its 
commitments to the internationally recognised standards and int er­
national agreements to which the Party is party, each Party sha ll 
strive to ensure that its laws, regulations and related policie s provide  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 184  
high levels of environmental and labour protection and shall st rive to 
continue to improve those laws and regulations and their underl ying 
levels of protection.  
2. The Parties shall not encourage trade or investment by relax ing or 
lowering the level of protection provided by their respective e nviron­
mental or labour laws and regulations. To that effect, the Part ies shall 
not waive or otherwise derogate from those laws and regulations  or fail 
to effectively enforce them through a sustained or recurring co urse of 
action or inaction in a manner affecting trade or investment be tween the 
Parties.  
3. The Parties shall not use their respective environmental or labour 
laws and regulations in a manner which would constitute a means  of 
arbitrary or unjustifiable discrimination against the other Par ty, or a 
disguised restriction on international trade.  
ARTICLE 16.3  
International labour standards and conventions  
1. The Parties recognise full and productive employment and dec ent 
work for all as key elements to respond to economic, labour and  social 
challenges. The Parties further recognise the importance of pro moting 
the development of international trade in a way that is conduci ve to full 
and productive employment and decent work for all. In that cont ext, the 
Parties shall exchange views and information on trade-related l abour 
issues of mutual interest in the meetings of the Committee on T rade 
and Sustainable Development established pursuant to Article 22. 3, and 
as appropriate in other fora.  
2. The Parties reaffirm their obligations deriving from the Int er­
national Labour Organisation (hereinafter referred to as ‘ILO’)  
membership (  1 ). The Parties further reaffirm their respective 
commitments with regard to the ILO Declaration on Fundamental P rin­
ciples and Rights at Work and its Follow-up. Accordingly, the P arties 
shall respect, promote and realise in their laws, regulations a nd practices 
the internationally recognised principles concerning the fundam ental 
rights at work, which are:  
(a) the freedom of association and the effective recognition of  the right 
to collective bargaining;  
(b) the elimination of all forms of forced or compulsory labour ; 
(c) the effective abolition of child labour; and  
(d) the elimination of discrimination in respect of employment and 
occupation.  
3. Each Party shall make continued and sustained efforts on its  own 
initiative to pursue ratification of the fundamental ILO Conven tions and 
other ILO Conventions which each Party considers appropriate to  ratify.  ▼B 
( 1 ) For the European Union, ‘ILO membership’ means the ILO member ship of 
the Member States of the European Union.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 185  
4. The Parties shall exchange information on their respective 
situations as regards the ratification of ILO Conventions and P rotocols, 
including the fundamental ILO Conventions.  
5. Each Party reaffirms its commitments to effectively implemen t in 
its laws, regulations and practices ILO Conventions ratified by  Japan 
and the Member States of the European Union respectively.  
6. The Parties recognise that the violation of the internationa lly 
recognised principles concerning the fundamental rights at work  
referred to in paragraph 2 cannot be invoked or otherwise used as a 
legitimate comparative advantage, and that labour standards sho uld not 
be used for protectionist trade purposes.  
ARTICLE 16.4  
Multilateral environmental agreements  
1. The Parties stress the importance of multilateral environmen tal 
agreements, in particular those to which both Parties are party , as a 
means of multilateral environmental governance for the internat ional 
community to address global or regional environmental challenge s. The 
Parties further stress the importance of achieving mutual suppo rtiveness 
between trade and environment. In this context, the Parties sha ll 
exchange views and information on trade-related environmental 
matters of mutual interest in the meetings of the Committee on Trade 
and Sustainable Development, and as appropriate in other fora.  
2. Each Party reaffirms its commitment to effectively implement  in 
its laws, regulations and practices the multilateral environmen tal 
agreements to which it is party.  
3. Each Party shall exchange information with the other Party o n its 
respective situation and advancements regarding ratification, a cceptance 
or approval of, or accession to, multilateral environmental agr eements, 
including their amendments, which each Party considers appropri ate to 
be bound by, as well as implementation of such agreements.  
4. The Parties recognise the importance of achieving the ultima te 
objective of the United Nations Framework Convention on Climate  
Change, done at New York on 9 May 1992 (hereinafter referred to  as 
‘UNFCCC’), in order to address the urgent threat of climate cha nge, and 
the role of trade to that end. The Parties reaffirm their commi tments to 
effectively implement the UNFCCC and the Paris Agreement, done at 
Paris on 12 December 2015 by the Conference of the Parties to t he 
UNFCCC at its 21st session. The Parties shall cooperate to prom ote the 
positive contribution of trade to the transition to low greenho use gas 
emissions and climate-resilient development. The Parties commit  to 
working together to take actions to address climate change towa rds 
achieving the ultimate objective of the UNFCCC and the purpose of 
the Paris Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 186  
5. Nothing in this Agreement prevents a Party from adopting or 
maintaining measures to implement the multilateral environmenta l 
agreements to which it is party, provided that such measures ar e not 
applied in a manner that would constitute a means of arbitrary or 
unjustifiable discrimination against the other Party or a disgu ised 
restriction on trade.  
ARTICLE 16.5  
Trade and investment favouring sustainable development  
The Parties recognise the importance of enhancing the contribut ion of 
trade and investment to the goal of sustainable development in its 
economic, social and environmental dimensions. Accordingly, the  
Parties:  
(a) recognise the importance of the principles concerning funda mental 
rights at work, decent work for all, and fundamental values of 
freedom, human dignity, social justice, security and 
non-discrimination for sustainable economic and social developm ent 
and efficiency, as well as the importance of seeking better int e­
gration of those principles into trade and investment policies;  
(b) shall strive to facilitate and promote trade and investment  in envi­
ronmental goods and services, in a manner consistent with this 
Agreement;  
(c) shall strive to facilitate trade and investment in goods an d services 
of particular relevance to climate change mitigation, such as t hose 
related to sustainable renewable energy and energy efficient go ods 
and services, in a manner consistent with this Agreement;  
(d) shall strive to promote trade and investment in goods that contribute 
to enhanced social conditions and environmentally sound practic es, 
including goods that are the subject of labelling schemes, and 
recognise the contribution of other voluntary initiatives, incl uding 
private ones, to sustainability; and  
(e) shall encourage corporate social responsibility and exchang e views 
and information on this matter through the Committee on Trade a nd 
Sustainable Development, and as appropriate through other fora.  In 
this regard, the Parties recognise the importance of the releva nt 
internationally recognised principles and guidelines, including  the 
OECD Guidelines for Multinational Enterprises which are part of  
the OECD Declaration on International Investment and Multi­
national Enterprises adopted by the OECD on 21 June 1976 and 
the Tripartite Declaration of Principles concerning Multination al 
Enterprises and Social Policy adopted by the Governing Body of 
the International Labour Office in November 1977.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 187  
ARTICLE 16.6  
Biological diversity  
1. Each Party recognises the importance and the role of trade a nd 
investment in ensuring the conservation and sustainable use of 
biological diversity in accordance with relevant international agreements 
to which it is party, notably the Convention on Biological Dive rsity, 
done at Rio de Janeiro on 5 June 1992, and its protocols and th e 
Convention on International Trade in Endangered Species of Wild  
Fauna and Flora, done at Washington D.C. on 3 March 1973 (here­
inafter referred to as ‘CITES’).  
2. In that context, each Party shall:  
(a) encourage the use of products which were obtained through 
sustainable use of natural resources and which contribute to th e 
conservation and sustainable use of biodiversity, including thr ough 
labelling schemes, taking into account the importance of trade in 
such products;  
(b) implement effective measures, such as monitoring and enforc ement 
measures, and awareness-raising actions, to combat illegal trad e in 
endangered species of wild fauna and flora as listed in CITES, and 
as appropriate in other endangered species;  
(c) implement, as appropriate, the decisions which were adopted  under 
the international agreements referred to in paragraph 1, includ ing 
through laws, regulations, strategies, plans and programmes; an d 
(d) exchange information and consult with the other Party at bi lateral 
and multilateral levels on matters of relevance to this Article , 
including trade in wildlife and natural resource-based products , 
the valuation, mapping and assessment of ecosystems and related  
services, and the access to genetic resources and the fair and 
equitable sharing of benefits arising from their utilisation.  
ARTICLE 16.7  
Sustainable management of forests and trade in timber and timber 
products  
1. The Parties recognise the importance and the role of trade a nd 
investment in ensuring the conservation and sustainable managem ent of 
forests.  
2. In that context, the Parties shall:  
(a) encourage conservation and sustainable management of forest s, and 
trade in timber and timber products harvested in accordance wit h 
the laws and regulations of the country of harvest;  
(b) contribute to combating illegal logging and related trade i ncluding, 
as appropriate, the trade with third countries; and  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 188  
(c) exchange information and share experiences at bilateral and  multi­
lateral levels with a view to promoting the conservation and 
sustainable management of forests and trade in legally harveste d 
timber and timber products, as well as to combating illegal log ging.  
ARTICLE 16.8  
Trade and sustainable use of fisheries resources and sustainable 
aquaculture  
1. The Parties recognise the importance and the role of trade a nd 
investment in ensuring the conservation and sustainable use and  
management of fisheries resources, safeguarding marine ecosyste ms, 
and promoting responsible and sustainable aquaculture.  
2. In that context, the Parties shall:  
(a) comply with the United Nations Convention on the Law of the  Sea, 
the Agreement to Promote Compliance with International Conser­
vation and Management Measures by Fishing Vessels on the High 
Seas, done at Rome on 24 November 1993, and the Agreement for 
the Implementation of the Provisions of the United Nations 
Convention on the Law of the Sea of 10 December 1982 relating 
to the Conservation and Management of Straddling Fish Stocks an d 
Highly Migratory Fish Stocks, done at New York on 4 August 1995 , 
take measures to achieve the objectives and principles of the C ode 
of Conduct for Responsible Fisheries adopted by the Conference of 
the Food and Agriculture Organisation on 31 October 1995, 
encourage the implementation of port state measures both at 
global and regional levels, and, as appropriate, encourage thir d 
countries to ratify, accept, approve, or accede to, relevant in ter­
national agreements to which both Parties are party;  
(b) promote conservation and sustainable use of fisheries resou rces 
through appropriate international organisations or bodies in wh ich 
both Parties participate, including regional fisheries manageme nt 
organisations (hereinafter referred to as ‘RFMOs’), by means of , 
where applicable, effective monitoring, control or enforcement of 
the RFMOs' resolutions, recommendations or measures, and im­
plementation of their catch documentation or certification sche mes;  
(c) adopt and implement their respective effective tools for co mbating 
illegal, unreported and unregulated (hereinafter referred to as  ‘IUU’) 
fishing, including through legal instruments, and, where approp riate, 
control, monitoring and enforcement, and capacity management 
measures, recognising that voluntary sharing of information on 
IUU fishing will enhance the effectiveness of these tools in th e 
fight against IUU fishing, and underlining the crucial role of the 
members of RFMOs with major fisheries markets to leverage a 
sustainable use of fisheries resources; and  
(d) promote the development of sustainable and responsible aqua ­
culture, taking into account its economic, social and environme ntal 
aspects.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 189  
ARTICLE 16.9  
Scientific information  
When preparing and implementing measures with the aim of protec ting 
the environment or labour conditions that may affect trade or 
investment, the Parties shall take account of available scienti fic and 
technical information, and where appropriate, relevant internat ional 
standards, guidelines or recommendations, and the precautionary  
approach.  
ARTICLE 16.10  
Transparency  
Each Party shall ensure that any measure of general application  
pursuing the objectives of this Chapter is administered in a tr ansparent 
manner, in accordance with its laws and regulations and Chapter  17, 
including by providing the public with reasonable opportunities  and 
sufficient time to comment, and by publishing such measures.  
ARTICLE 16.11  
Review of sustainability impacts  
The Parties recognise the importance of reviewing, monitoring a nd 
assessing, jointly or individually, the impact of the implement ation of 
this Agreement on sustainable development through their respect ive 
processes and institutions, as well as those set up under this Agreement.  
ARTICLE 16.12  
Cooperation  
Recognising the importance of cooperation on trade-related and 
investment-related aspects of environmental and labour policies  in 
order to achieve the objectives of this Agreement, the Parties may,  
inter alia : 
(a) cooperate at bilateral or multilateral level in the fields of environ­
mental protection and labour, including through appropriate int er­
national organisations or bodies in which both Parties particip ate; 
(b) cooperate on evaluating the mutual impact between trade and  
environment, and trade and labour, as well as on identifying wa ys 
to enhance, prevent or mitigate such impact, taking into accoun t the 
results of the monitoring and assessment carried out by the Par ties, 
for instance, sustainability impact assessments as far as the 
European Union is concerned;  
(c) cooperate to facilitate and promote trade and investment in  environ­
mental goods and services, in a manner consistent with this 
Agreement, including through the exchange of information;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 190  
(d) cooperate on labelling schemes, including through the excha nge of 
information on eco-labels, as well as other measures and initia tives 
that contribute to sustainability, including as appropriate fai r and 
ethical trade schemes;  
(e) cooperate to promote corporate social responsibility, notab ly 
through the exchange of information and best practices, includi ng 
on adherence, implementation, follow-up, and dissemination of 
internationally agreed guidelines and principles;  
(f) cooperate on trade-related aspects of ILO's Decent Work Age nda; 
(g) cooperate on trade-related aspects of multilateral environm ental 
agreements, including through the exchange of views and 
information on the implementation of CITES and through 
technical and customs cooperation;  
(h) cooperate on trade-related aspects of the international cli mate 
change regime, including on means to promote low-carbon tech­
nologies, other climate-friendly technologies and energy effici ency;  
(i) cooperate to promote the conservation and sustainable use o f 
biological diversity, including combatting illegal trade in 
endangered species of wild fauna and flora;  
(j) cooperate to promote the conservation and sustainable manag ement 
of forests and trade in legally harvested timber and timber pro ducts, 
as well as to combat illegal logging; and  
(k) cooperate, bilaterally or through appropriate international  organis­
ations or bodies in which both Parties participate, to promote 
sustainable fishing and aquaculture practices and trade in lega lly 
obtained fisheries resources, as well as to combat IUU fishing.  
ARTICLE 16.13  
Committee on Trade and Sustainable Development  
1. The Committee on Trade and Sustainable Development estab­
lished pursuant to Article 22.3 (hereinafter referred to in thi s Chapter 
as ‘the Committee’) shall be responsible for the effective impl emen­
tation and operation of this Chapter.  
2. The Committee shall have the following functions:  
(a) reviewing and monitoring the implementation and operation o f this 
Chapter and, when necessary, making appropriate recommendations  
to the Joint Committee for its consideration related to subpara ­
graph 5(d) of Article 22.1;  
(b) considering any other matter related to this Chapter as the  Parties 
may agree;  
(c) interacting with civil society (  1 ) on the implementation of this 
Chapter;  ▼B 
( 1 ) For the purposes of this Chapter, ‘civil society’ means indep endent economic, 
social and environmental stakeholders, including employers' and  workers' 
organisations and environmental groups.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 191  
(d) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1; and  
(e) seeking solutions to resolve differences between the Partie s as to the 
interpretation or application of this Chapter, including throug h the 
procedures pursuant to paragraph 5 of Article 16.17. (  1 ) 
3. The Committee shall meet within one year of the date of entr y into 
force of this Agreement. Thereafter, the Committee shall meet i n 
accordance with subparagraph 3(a) of Article 22.3 without preju dice 
to procedures pursuant to paragraph 5 of Article 16.17.  
4. The Committee will pursue coherence and cooperation between its 
work and the activities of the ILO and of relevant multilateral  environ­
mental organisations or bodies.  
ARTICLE 16.14  
Contact points  
Each Party shall, upon the entry into force of this Agreement, designate 
a contact point to facilitate communications between the Partie s on any 
matter relating to this Chapter and notify the other Party of t he contact 
details including information regarding the relevant officials.  The Parties 
shall promptly notify each other of any change of those contact  details.  
ARTICLE 16.15  
Domestic advisory group  
1. Each Party shall convene meetings of its own new or existing  
domestic advisory group or groups on economic, social and envir on­
mental issues related to this Chapter and consult with the grou p or 
groups in accordance with its laws, regulations and practices.  
2. Each Party is responsible for ensuring a balanced representa tion of 
independent economic, social and environmental stakeholders, in cluding 
employers' and workers' organisations and environmental groups,  in the 
advisory group or groups.  
3. The advisory group or groups of each Party may meet on its o r 
their own initiative and express its or their opinions on the i mplemen­
tation of this Chapter independently of the Party and submit th ose 
opinions to that Party.  
ARTICLE 16.16  
Joint Dialogue with civil society  
1. The Parties shall convene the Joint Dialogue with civil soci ety 
organisations situated in their territories (hereinafter referr ed to in this 
Chapter as ‘Joint Dialogue’), including members of their domest ic 
advisory groups referred to in Article 16.15, to conduct a dial ogue on 
this Chapter.  ▼B 
( 1 ) For greater certainty, the advice provided under paragraph 4 of Article 16.17 
is taken into account in the work carried out by the Committee pursuant to 
this subparagraph.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 192  
2. The Parties shall promote in the Joint Dialogue a balanced r epre­
sentation of relevant stakeholders, including independent organ isations 
which are representative of economic, environmental and social interests 
as well as other relevant organisations as appropriate.  
3. The Joint Dialogue shall be convened no later than one year after 
the date of entry into force of this Agreement. Thereafter, the  Joint 
Dialogue shall be convened regularly, unless the Parties agree 
otherwise. The Parties shall agree on the operation of the Join t 
Dialogue before the first meeting of the Joint Dialogue. Partic ipation 
in the Joint Dialogue may take place by any appropriate means o f 
communication as agreed by the Parties.  
4. The Parties will provide the Joint Dialogue with information  on 
the implementation of this Chapter. The views and opinions of t he Joint 
Dialogue may be submitted to the Committee and may be made 
publicly available.  
ARTICLE 16.17  
Government consultations  
1. In the event of disagreement between the Parties on any matt er 
regarding the interpretation or application of this Chapter, th e Parties 
shall only have recourse to the procedures set out in this Arti cle and 
Article 16.18. The provisions of this Chapter shall not be subj ect to 
dispute settlement under Chapter 21.  
2. A Party may request in writing consultations with the other Party 
on any matter concerning the interpretation and application of this 
Chapter. The Party requesting consultations shall set out the r easons 
for the request, including identification of the matter and an indication 
of its factual and legal basis, specifying the relevant provisi ons of this 
Chapter.  
3. When a Party requests consultation pursuant to paragraph 2, the 
other Party shall reply promptly and enter into consultations w ith a view 
to reaching a mutually satisfactory resolution of the matter.  
4. During consultations, each Party shall provide sufficient 
information to enable a full examination of the matter in quest ion. 
The Parties shall take into account the activities of the ILO a nd other 
relevant international organisations or bodies in which both Pa rties 
participate and, as may be required by the Parties on an  ad hoc  basis, 
may seek advice from those international organisations or bodie s, or 
other experts. The Parties shall discuss appropriate measures t o be 
implemented, taking into account that advice.  
5. If no solution is reached through the consultations held in 
accordance with paragraphs 2 to 4, the Committee shall be conve ned 
promptly on request of a Party to consider the matter in questi on. 
6. The Parties shall ensure that the solutions reached through the 
consultations under this Article will be jointly made publicly available, 
unless the Parties agree otherwise.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 193  
ARTICLE 16.18  
Panel of experts  
1. If, no later than 75 days of the date of the request by a Pa rty to 
convene the Committee pursuant to paragraph 5 of Article 16.17,  the 
Parties do not reach a mutually satisfactory resolution of the matter 
concerning the interpretation or application of the relevant Ar ticles of 
this Chapter, a Party may request that a panel of experts be co nvened to 
examine the matter in accordance with the terms of reference re ferred to 
in paragraph 2. Such request shall be made in writing through t he 
contact point of the other Party referred to in Article 16.14 a nd shall 
identify the reasons for the request, including the identificat ion of the 
matter to be resolved and an indication of its factual and lega l basis.  
2. The Committee shall, within one year of the date of entry in to 
force of this Agreement, adopt the rules of procedure and the t erms of 
reference for the panel of experts. The rules of procedure shal l identify 
the procedures for finding the relevant information. The panel shall 
interpret the relevant Articles of this Chapter in accordance w ith 
customary rules of interpretation of public international law, including 
those codified in the Vienna Convention on the Law of Treaties,  done at 
Vienna on 23 May 1969. Pending the establishment of those rules  of 
procedure and terms of reference, the Rules of Procedure referr ed to in 
Article 21.30 shall apply  mutatis mutandis , and the terms of reference 
shall be, unless the Parties agree otherwise no later than five  days after 
the date of establishment of the panel, as follows:  
‘to examine, in the light of the relevant Articles of Chapter 1 6, the 
matter referred to in the request for the establishment of the panel of 
experts, and to issue a report in accordance with paragraph 5 o f 
Article 16.18, making recommendations for the resolution of the  
matter’.  
3. The panel of experts may obtain information from any source it 
deems appropriate. For matters related to ILO instruments or mu ltilateral 
environmental agreements, it should seek information and advice  from 
the relevant international organisations or bodies. Any informa tion 
obtained pursuant to this paragraph shall be submitted to the P arties 
for their comments.  
4. The panel shall be composed of three experts. They shall be 
selected in accordance with subparagraphs (a) to (e).  
(a) The experts shall have relevant technical or legal expertis e in the 
issues addressed in this Chapter. They shall be independent of,  and 
not be affiliated with or take instructions from, either Party.  They 
shall serve in their individual capacities and not take instruc tions 
from any organisation or government, nor have been involved in the 
matter in question in any capacity.  
(b) Each Party shall, no later than 45 days after the date of r eceipt of 
the request to convene the panel, appoint one expert who may be  a 
national of that Party and propose up to three candidates to se rve as 
the chairperson of the panel. The chairperson shall not be a na tional 
of either Party. The Parties shall agree on and appoint the cha ir­
person from the proposed candidates no later than 15 days after  the 
expiry of the 45-day period.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 194  
(c) If a Party has not appointed an expert or if the Parties ha ve not 
agreed on nor appointed the chairperson pursuant to subpara­
graph (b), the experts or the chairperson not yet appointed sha ll 
be chosen no later than 15 days after the expiry of the 15-day 
period provided for in subparagraph (b) by lot from the candida tes 
proposed pursuant to subparagraph (d).  
(d) The Committee shall, within one year of the date of entry i nto force 
of this Agreement, establish a list of at least 10 individuals who are 
willing and able to serve as experts pursuant to this Article, and 
who meet the qualifications set out in subparagraph (a). The li st 
shall be composed of three sub-lists: one for each Party and on e for 
individuals who are not nationals of either Party and who shall  act 
as the chairperson of the panel. Each Party shall select at lea st three 
individuals to serve as experts for its sub-list. Unless the Pa rties 
agree otherwise, they shall jointly select four individuals for  the 
sub-list of chairpersons. The Committee will ensure that the 
number of individuals on the list is always maintained at the 
level required by this subparagraph.  
(e) The date of establishment of a panel shall be the date on w hich the 
chairperson is appointed.  
5. The panel of experts shall issue an interim and a final repo rt to the 
Parties setting out the findings of facts, the interpretation o r the appli­
cability of the relevant Articles and the basic rationale behin d any 
findings and suggestions. No later than 45 days after the date of 
receipt of the interim report, which shall be issued no later t han 
90 days after the date of establishment of the panel, the Parti es may 
submit written comments on that report. After considering any s uch 
written comments, the panel of experts may modify the report an d 
make any further examination it considers appropriate. The fina l 
report shall be issued no later than 180 days after the date of  estab­
lishment of the panel, unless the chairperson of the panel noti fies the 
Parties in writing that the deadline cannot be met. In that cas e, the final 
report shall be issued no later than 200 days after the date of  estab­
lishment of the panel, unless the Parties agree otherwise. The final 
report shall be made publicly available. The Parties shall ensu re the 
protection of confidential information.  
6. The Parties shall discuss actions or measures to resolve the  matter 
in question, taking into account the panel's final report and i ts 
suggestions. Each Party shall inform the other Party and its ow n 
domestic advisory group or groups of any follow-up actions or 
measures no later than three months after the date of issuance of the 
final report. The follow-up actions or measures shall be monito red by 
the Committee. The domestic advisory group or groups and the Jo int 
Dialogue may submit their observations in this regard to the Co mmittee.  
ARTICLE 16.19  
Review  
1. The Committee shall discuss, as necessary, the implementatio n 
and operation of the institutional and consultation provisions 
contained in Articles 16.13, 16.17 and 16.18, taking into accou nt, 
inter alia , the experience gained through the implementation and 
operation of this Chapter and the developments of the relevant 
policies of each Party. Such discussions may concern possible 
amendments to these Articles.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 195  
2. Taking into account the outcome of the discussions referred to in 
paragraph 1, the Committee may recommend to the Joint Committee  in 
accordance with subparagraph 2(a) of Article 16.13 amendments t o the 
Articles referred to in paragraph 1.  
CHAPTER 17  
TRANSPARENCY  
ARTICLE 17.1  
Definitions  
For the purposes of this Chapter, ‘measure of general applicati on’ 
means any law, regulation, rule, administrative or judicial dec ision, or 
administrative or judicial procedure, of general application wi th respect 
to any matter covered by this Agreement.  
ARTICLE 17.2  
Transparent regulatory environment  
Recognising the impact which its regulatory environment may hav e on 
trade and investment between the Parties, each Party shall prov ide for a 
transparent regulatory environment, which is effective and pred ictable 
for persons including economic operators, especially small and 
medium-sized enterprises.  
ARTICLE 17.3  
Publication  
When introducing or changing measures of general application, e ach 
Party shall:  
(a) promptly publish those measures of general application, or 
otherwise make them publicly available, together with an expla­
nation of their objective and rationale, and where feasible, by  elec­
tronic means such as a website in English; and  
(b) endeavour to allow for a reasonable interval between the ti me when 
those measures of general application are published or made 
publicly available and the time when they enter into force, exc ept 
in duly justified cases.  
ARTICLE 17.4  
Enquiries  
1. Each Party shall, on request of the other Party, respond wit hin a 
reasonable period of time to specific questions from, and provi de 
information to, the other Party with respect to its measures of  general 
application.  
2. Each Party shall make easily available to the public the nam es and 
addresses of the competent authorities responsible for its meas ures of 
general application.  
3. Each Party shall establish or maintain appropriate mechanism s for 
responding to enquiries from a person regarding its measures of  general 
application.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 196  
4. The Parties recognise that the responses provided to the enq uiries 
referred to in paragraph 3 may not be definitive or legally bin ding but 
for information purposes only, unless otherwise provided for in  the laws 
and regulations of each Party.  
ARTICLE 17.5  
Administration of measures of general application  
1. Each Party shall administer in a consistent, objective, impa rtial 
and reasonable manner all its measures of general application.  
2. When applying measures of general application in administrat ive 
proceedings to particular persons, goods or services of the oth er Party in 
specific cases, each Party shall, in accordance with its laws a nd regu­
lations, provide persons that are directly affected by those ad ministrative 
proceedings with:  
(a) a reasonable notice of when the proceedings are initiated, including 
the legal basis and a description of the nature of the proceedi ngs, of 
the facts and of the issues in question; and  
(b) a reasonable opportunity to present facts and arguments in support 
of their positions prior to any final administrative decision, except 
for reasons of urgency.  
ARTICLE 17.6  
Review and appeal  
1. Each Party shall establish or maintain judicial, arbitral or  admin­
istrative tribunals or procedures for the purpose of the prompt  review or 
appeal and, where warranted, correction of administrative actio ns or, as 
provided for in its laws and regulations, of failures to act wi th respect to 
any matter covered by this Agreement. Those tribunals or proced ures 
shall be impartial and independent of the office or authority e ntrusted 
with administrative enforcement of such actions and shall not h ave any 
substantial interest in the outcome of the matter.  
2. Each Party shall ensure that the parties before the tribunal s or 
involved in the procedures referred to in paragraph 1 are provi ded 
with the right to:  
(a) a reasonable opportunity to support or defend their respect ive 
positions; and  
(b) a decision based on the evidence and submissions of record.  
3. Each Party shall ensure, subject to further review or appeal  as 
provided for in its laws and regulations, that the decision ref erred to 
in subparagraph 2(b) is implemented by the relevant offices or auth­
orities with respect to the administrative action concerned.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 197  
ARTICLE 17.7  
Cooperation on the promotion of increased transparency  
The Parties shall cooperate, where appropriate, in bilateral, r egional and 
multilateral fora on ways to promote transparency in respect of  inter­
national trade and investment.  
ARTICLE 17.8  
Relation to other Chapters  
This Chapter applies without prejudice to any specific provisio ns in 
other Chapters of this Agreement.  
CHAPTER 18  
GOOD REGULATORY PRACTICES AND REGULATORY COOPERATION  
SECTION A  
Good regulatory practices and regulatory cooperation  
SUB-SECTION 1  
General provisions  
ARTICLE 18.1  
Objectives and general principles  
1. The objectives of this Section are to promote good regulator y 
practices and regulatory cooperation between the Parties with t he aim 
of enhancing bilateral trade and investment by:  
(a) promoting an effective, transparent and predictable regulat ory 
environment;  
(b) promoting compatible regulatory approaches and reducing 
unnecessarily burdensome, duplicative or divergent regulatory 
requirements;  
(c) discussing regulatory measures, practices or approaches of a Party, 
including how to enhance their efficient application; and  
(d) reinforcing bilateral cooperation between the Parties in in ternational 
fora. 
2. Nothing in this Section shall affect the right of a Party to  define or 
regulate its own levels of protection in pursuit or furtherance  of its 
public policy objectives in areas such as:  
(a) public health;  
(b) human, animal and plant life and health;  
(c) occupational health and safety;  
(d) labour conditions;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 198  
(e) the environment including climate change;  
(f) consumers;  
(g) social protection and social security;  
(h) personal data and cybersecurity;  
(i) cultural diversity;  
(j) financial stability; and  
(k) energy security.  
3. Nothing in this Section shall be construed to prevent a Part y from:  
(a) adopting, maintaining and applying regulatory measures in 
accordance with its legal framework, principles (  1 ) and deadlines, 
in order to achieve its public policy objectives at the level o f 
protection it deems appropriate; and  
(b) providing and supporting services of general interest, incl uding 
those related to water, health, education or social services.  
4. Regulatory measures shall not constitute a disguised barrier  to 
trade.  
5. Nothing in this Section shall be construed as obliging the P arties 
to achieve any particular regulatory outcome.  
ARTICLE 18.2  
Definitions  
For the purposes of this Section:  
(a) ‘regulatory authority’ means:  
(i) the European Commission for the European Union; and  
(ii) the Government of Japan for Japan; and  
(b) ‘regulatory measures’ means measures of general application , which 
are: 
(i) for the European Union:  
(A) regulations and directives, as provided for in Article 288 of 
the TFEU; and  
(B) delegated and implementing acts, as provided for in 
Articles 290 and 291 of the TFEU, respectively; and  
(ii) for Japan:  
(A) laws;  
(B) Cabinet Orders; and  
(C) Ministerial Ordinances.  ▼B 
( 1 ) For the European Union, such principles include those establi shed in the 
TFEU as well as in regulations and directives adopted pursuant to Article 289 
of the TFEU.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 199  
ARTICLE 18.3  
Scope  
1. This Section applies to regulatory measures issued by the re gu­
latory authority of a Party in respect of any matter covered by  this 
Agreement.  
2. Sub-Sections 3 and 4 apply to other measures of general appl i­
cation issued by the regulatory authority of a Party which are relevant 
for regulatory cooperation activities, such as guidelines, poli cy 
documents or recommendations, in addition to the regulatory 
measures referred to in paragraph 1.  
SUB-SECTION 2  
Good regulatory practices  
ARTICLE 18.4  
Internal coordination  
Each Party shall maintain internal coordination processes or me chanisms 
to foster good regulatory practices, including those provided f or in this 
Section.  
ARTICLE 18.5  
Regulatory processes and mechanisms  
Each Party shall make publicly available descriptions of the pr ocesses 
and mechanisms under which its regulatory authority prepares, e valuates 
and reviews its regulatory measures. Those descriptions shall r efer to 
relevant guidelines, rules or procedures, including those regar ding 
opportunities for the public to provide comments.  
ARTICLE 18.6  
Early information on planned regulatory measures  
The regulatory authority of each Party shall make publicly avai lable at 
least once a year a list of its planned major (  1 ) regulatory measures, 
together with a brief description of their scope and objectives , including, 
if available, the estimated timing for their adoption. Alternat ively, if the 
regulatory authority of a Party does not make such a list publi cly 
available, that Party shall provide annually, and as soon as po ssible, 
the Committee on Regulatory Cooperation established pursuant to  
Article 22.3 with the list together with the brief description.  That list 
together with the brief description, with the exception of info rmation 
designated as confidential, may be made publicly available by t he regu­
latory authority of each Party.  
ARTICLE 18.7  
Public consultations  
1. When preparing major regulatory measures, the regulatory 
authority of each Party shall, where applicable, and in accorda nce 
with the relevant rules and procedures:  ▼B 
( 1 ) The regulatory authority of each Party may determine what con stitutes 
‘major’ regulatory measures for the purposes of its obligations  under this 
Section.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 200  
(a) publish either the draft regulatory measures or consultatio n 
documents providing sufficient details about regulatory measure s 
under preparation to allow any person to assess whether and how  
the person's interests might be significantly affected;  
(b) offer, on a non-discriminatory basis, reasonable opportunit ies for 
any person to provide comments; and  
(c) consider the comments received.  
2. The regulatory authority of each Party should make use of el ec­
tronic means of communication and seek to maintain a dedicated single 
access web portal for the purposes of providing information and  
receiving comments related to public consultations.  
3. The regulatory authority of each Party shall make publicly 
available any comment received or a summary of the results of t he 
consultations. This obligation does not apply to the extent nec essary 
for the protection of confidential information, for withholding  personal 
data or inappropriate content or for other justified grounds su ch as the 
risk of harm to the interests of a third party.  
ARTICLE 18.8  
Impact assessment  
1. The regulatory authority of each Party shall endeavour to sy stem­
atically carry out, in accordance with the relevant rules and p rocedures, 
an impact assessment of major regulatory measures under prepara tion. 
2. When carrying out an impact assessment, the regulatory autho rity 
of each Party shall establish and maintain processes and mechan isms 
under which the following factors will be taken into considerat ion: 
(a) the need for the regulatory measure, including the nature a nd the 
significance of the issue that the regulatory measure intends t o 
address;  
(b) any feasible and appropriate regulatory or non-regulatory a lter­
natives, including the option of not regulating, if available, that 
would achieve the Party's public policy objectives;  
(c) to the extent possible and relevant, the potential social, economic 
and environmental impact of those alternatives, including on tr ade 
and on small and medium-sized enterprises; and  
(d) where appropriate, how the options under consideration rela te to 
relevant international standards, including the reason for any 
divergence.  
3. The regulatory authority of each Party shall publish the fin dings of 
its impact assessments no later than the publication of the rel ated 
proposed or final regulatory measure.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 201  
ARTICLE 18.9  
Retrospective evaluation  
1. The regulatory authority of each Party shall maintain proces ses or 
mechanisms to promote periodic retrospective evaluation of regu latory 
measures in force.  
2. The regulatory authority of each Party shall make publicly 
available its plans for and the results of such retrospective e valuations 
to the extent consistent with the relevant rules and procedures . 
ARTICLE 18.10  
Opportunity to submit comments  
The regulatory authority of each Party shall, without prejudice  to the 
pursuit of each Party's public policy objectives, provide an op portunity 
for any person to submit comments for improvements of regulator y 
measures in force, including suggestions for simplification or 
reduction of unnecessary burdens.  
ARTICLE 18.11  
Exchange of information on good regulatory practices  
The regulatory authorities shall endeavour to exchange informat ion, 
including in the Committee on Regulatory Cooperation, on their good 
regulatory practices as referred to in this Sub-Section, such a s practices 
regarding impact assessments, including the assessment of the e ffects on 
trade and investment, or those regarding retrospective evaluati ons. 
SUB-SECTION 3  
Regulatory cooperation  
ARTICLE 18.12  
Regulatory cooperation activities  
1. Each Party may propose a regulatory cooperation activity to the 
other Party. It shall present that proposal via the contact 
point designated in accordance with Article 18.15.  
2. The other Party shall review the proposal in due course and shall 
inform the proposing Party whether it considers the proposed ac tivity 
suitable for regulatory cooperation.  
3. On request of a Party, the Committee on Regulatory Cooperati on 
shall discuss a proposal for regulatory cooperation activities referred to 
in paragraph 1.  
4. In order to identify suitable activities for regulatory coop eration, 
each Party shall consider:  
(a) the list provided for in Article 18.6; and  
(b) proposals for regulatory cooperation activities submitted b y persons 
of a Party that are substantiated and accompanied by relevant 
information.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 202  
5. If the Parties decide to engage in a regulatory cooperation activity, 
the regulatory authority of each Party shall:  
(a) inform the regulatory authority of the other Party about th e devel­
opment of new or the revision of existing measures that are rel evant 
for the regulatory cooperation activity;  
(b) on request, provide information and discuss measures that a re 
relevant for the regulatory cooperation activity; and  
(c) when developing new or revising existing regulatory or othe r 
measures, consider, to the extent feasible, any regulatory appr oach 
by the other Party on the same or a related matter.  
6. The Parties may engage in regulatory cooperation activities on a 
voluntary basis. A Party may refuse to engage in or withdraw fr om 
regulatory cooperation activities. A Party that refuses to enga ge in or 
withdraws from regulatory cooperation activities should explain  the 
reasons for its decision to the other Party.  
7. Where appropriate, the regulatory authorities may, by mutual  
consent, entrust the implementation of a regulatory cooperation  
activity to the relevant bodies in the Parties.  
ARTICLE 18.13  
Good practices to promote regulatory compatibility  
The regulatory authority of each Party shall, in order to promo te regu­
latory compatibility, consider,  inter alia , the following:  
(a) promotion of common principles, guidelines, codes of conduc t, 
mutual recognition of equivalence and implementing tools, to 
avoid unnecessary duplication of regulatory requirements such a s 
testing, qualifications, audits or inspections; and  
(b) bilateral cooperation and cooperation with third countries in relevant 
international fora, where feasible, including through joint ini tiatives 
and proposals, with a view to developing and promoting the 
adoption and implementation of international regulatory standar ds, 
guidelines or other approaches.  
SUB-SECTION 4  
Institutional provisions  
ARTICLE 18.14  
Committee on Regulatory Cooperation  
1. The Committee on Regulatory Cooperation established pursuant  to 
Article 22.3 shall enhance and promote good regulatory practice s and 
regulatory cooperation between the Parties in accordance with t he 
provisions of this Section.  
2. The Committee on Regulatory Cooperation may invite intereste d 
persons to participate in its meetings.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 203  
3. The Committee on Regulatory Cooperation may, in particular:  
(a) discuss proposals for regulatory cooperation activities;  
(b) exchange information on, and promote, good regulatory pract ices; 
(c) recommend regulatory cooperation activities on matters of c ommon 
interest to the Parties, including those on pre-regulatory rese arch;  
(d) promote bilateral regulatory cooperation activities with th e aim of 
facilitating compatible regulatory outcomes in each Party, in 
particular in areas where no regulatory measures exist or where  
their developments are at an initial stage;  
(e) support the development of practical mechanisms, implementi ng 
tools and best practices to promote good regulatory practices a nd 
regulatory cooperation;  
(f) encourage regulatory cooperation and coordination in intern ational 
fora, including periodic bilateral exchanges of information on 
relevant ongoing or planned activities;  
(g) periodically identify and endorse priority areas of regulat ory 
cooperation;  
(h) provide guidelines, if necessary, to help streamline the re gulatory 
cooperation of other specialised committees referred to in 
Article 22.3 and of other bilateral regulatory cooperation fora ; 
(i) consider the report on the outcome of the consultations ref erred to 
in paragraph 8 of Article 18.16 and review the progress on the 
implementation of the satisfactory solution referred to in para graph 6 
of Article 18.16, if applicable; and  
(j) establish, as necessary,  ad hoc  working groups to pursue specific 
regulatory cooperation activities, which shall report to the 
Committee on Regulatory Cooperation.  
4. The Committee on Regulatory Cooperation shall:  
(a) meet within one year of the date of entry into force of thi s 
Agreement and at least once a year thereafter, unless the repre sen­
tatives of the Parties decide otherwise; and  
(b) adopt its rules of procedure at its first meeting after the  entry into 
force of this Agreement.  
ARTICLE 18.15  
Contact points  
Each Party shall, upon the entry into force of this Agreement, designate 
a contact point for the implementation of this Section and for exchange 
of information in accordance with Article 18.16 and notify the other 
Party of the contact details including information regarding th e relevant 
officials. The Parties shall promptly notify each other of any change of 
those contact details.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 204  
ARTICLE 18.16  
Exchange of information on planned or existing regulatory 
measures  
1. A Party may submit to the other Party a request for informat ion 
and clarifications regarding planned or existing regulatory mea sures of 
the other Party. The Party to whom the request is addressed sha ll 
endeavour to respond promptly.  
2. A Party may submit to the other Party a request to consider its 
concerns about a planned or existing regulatory measure of the other 
Party. In its request, the requesting Party shall identify the regulatory 
measure at issue, provide a description of its concerns and, wh ere 
relevant, submit questions.  
3. The responding Party shall, as soon as possible but, unless 
justified, no later than 60 days after the receipt of the reque st, 
provide written comments as regards the concerns raised by the 
requesting Party pursuant to paragraph 2. Those comments shall,  to 
the extent possible, include  inter alia  the policy objective and 
rationale of the regulatory measure and, where applicable, an e xpla­
nation as to the absence of a less trade or investment restrict ive 
measure which could achieve the same policy objective with the same 
efficiency. The responding Party shall reply to any questions f or clari­
fication submitted by the requesting Party.  
4. The requesting Party may request consultations with the 
responding Party:  
(a) after the receipt of the written comments referred to in pa ragraph 3; 
or 
(b) after the expiration of the time period referred to in para graph 3, if 
the responding Party does not provide written comments within t hat 
period.  
5. The consultations may be held through meetings in person or by 
electronic means. Each Party shall appoint an official responsi ble for 
conducting the meetings.  
6. During the consultations the Parties shall explore in good f aith a 
possible satisfactory solution to address the concerns of the r equesting 
Party, including proposals for an adjustment of the regulatory measure 
at issue or for the adoption of a less trade or investment rest rictive 
regulatory measure, where relevant.  
7. The Parties shall not be required to disclose confidential o r 
sensitive information or data.  
8. A report on the outcome of the consultations shall be prepar ed by 
the requesting Party in consultation with the responding Party.  The 
contact point of the requesting Party shall send the report to the 
Committee on Regulatory Cooperation for its consideration.  
9. The request referred to in paragraph 2 may also be submitted  in 
cases where no satisfactory solution has been reached at the le vel of the 
relevant specialised committee and is without prejudice to the Parties' 
rights and obligations under Chapter 21 or under the dispute se ttlement 
procedure of any other applicable agreement.  
10. The request referred to in paragraph 2 shall not require th e 
responding Party to achieve a particular regulatory outcome and  shall 
not delay the adoption of a regulatory measure.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 205  
SECTION B  
Animal welfare  
ARTICLE 18.17  
Animal welfare  
1. The Parties will cooperate for their mutual benefit on matte rs of 
animal welfare with a focus on farmed animals with a view to 
improving the mutual understanding of their respective laws and  
regulations.  
2. For that purpose, the Parties may adopt by mutual consent a 
working plan defining the priorities and categories of animals to be 
dealt with under this Article, and establish an Animal Welfare 
Technical Working Group to exchange information, expertise and 
experiences in the field of animal welfare and to explore the p ossibility 
of promoting further cooperation.  
SECTION C  
Final provisions  
ARTICLE 18.18  
Application of Section A  
1. The provisions of Section A do not apply to Section B and to  the 
regulatory cooperation on financial regulation provided for in 
Sub-Section 5 of Section E of Chapter 8.  
2. Notwithstanding Article 18.3, any specific provisions in oth er 
Chapters of this Agreement shall prevail over the provisions of  
Section A to the extent necessary for the application of the sp ecific 
provisions.  
ARTICLE 18.19  
Dispute settlement  
The provisions of this Chapter shall not be subject to dispute settlement 
under Chapter 21.  
CHAPTER 19  
COOPERATION IN THE FIELD OF AGRICULTURE  
ARTICLE 19.1  
Objectives  
The Parties recognise that promoting trade in agricultural prod ucts (  1 ) 
and foods between them is in their mutual interest, and aim at 
promoting cooperation on sustainable agriculture, including rur al devel­
opment and the exchange of technical information and best pract ices for 
providing safe and high quality foods for consumers in the Euro pean 
Union and Japan.  ▼B 
( 1 ) For the purposes of this Chapter, ‘agricultural products’ doe s not include 
forestry or fishery products.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 206  
ARTICLE 19.2  
Scope  
1. The Parties shall cooperate in the areas referred to in Arti cle 19.1 
in accordance with their respective laws and regulations. The P arties 
shall encourage and facilitate cooperation among relevant group s, 
entities, competent authorities and other organisations of the Parties.  
2. The scope of cooperation referred to in paragraph 1 shall co ver: 
(a) the promotion of trade in agricultural products and foods, including 
a dialogue on the relevant regulation;  
(b) cooperation with a view to improving farm management, produ c­
tivity and competitiveness, including the exchange of best prac tices 
regarding sustainable agriculture, as well as the use of techno logy 
and innovation;  
(c) cooperation on production and technology in agriculture and  foods;  
(d) cooperation on agricultural product quality policy includin g on 
geographical indications (  1 ), provided that such cooperation does 
not overlap with the tasks related to geographical indications of 
the Committee on Intellectual Property established pursuant to 
Article 22.3;  
(e) cooperation and the exchange of best practices to promote r ural 
development, such as policies aiming at keeping producers and 
young farmers in rural areas; and  
(f) consultation on other matters covered by Article 19.1 as th e Parties 
may agree.  
ARTICLE 19.3  
Cooperation for the improvement of the business environment  
1. Each Party shall, in accordance with its laws and regulation s, take 
appropriate measures to further improve the business environmen t in the 
area of agriculture and foods for persons of the other Party co nducting 
their business activities in the former Party.  
2. To further improve the business environment, the Parties sha ll, in 
accordance with their respective laws and regulations, promote cooper­
ation between the public authorities and representatives of the  respective 
agriculture and food sectors of the Parties.  ▼B 
( 1 ) For the purposes of this Chapter, ‘agricultural product quali ty policy’ on 
geographical indications refers to agricultural product quality  policy on 
geographical indications for the products covered by Article 14 .22.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 207  
ARTICLE 19.4  
Request for information  
Each Party may submit to the other Party a request for informat ion and 
clarifications regarding measures related to agriculture or foo ds. The 
requested Party shall, as soon as possible but no later than 60  days 
after the receipt of the request, unless otherwise agreed by th e Parties, 
provide written information as regards the request made by the 
requesting Party.  
ARTICLE 19.5  
Committee on Cooperation in the Field of Agriculture  
1. The Committee on Cooperation in the Field of Agriculture est ab­
lished pursuant to Article 22.3 (hereinafter referred to in thi s Chapter as 
‘the Committee’) shall be responsible for the effective impleme ntation 
and operation of this Chapter.  
2. The Committee shall have the following functions:  
(a) ensuring and reviewing the implementation and operation of this 
Chapter;  
(b) discussing any issues related to this Chapter;  
(c) reporting the findings of the Committee to the Joint Commit tee; 
(d) facilitating cooperation among private sectors of the Parti es that 
contributes to the objectives of this Chapter; and  
(e) carrying out other functions as may be delegated by the Joi nt 
Committee pursuant to subparagraph 5(b) of Article 22.1.  
3. The Committee shall adopt its own rules of procedure and the  
details of the cooperation referred to in this Chapter.  
4. The Committee may, by consensus, invite representatives of 
relevant entities other than the European Commission and the 
Government of Japan with the necessary expertise relevant to th e 
issues to be discussed.  
ARTICLE 19.6  
Contact points and communications  
1. Each Party shall, upon the entry into force of this Agreemen t, 
designate at least one contact point to facilitate communicatio ns 
between the Parties on any matter relating to this Chapter and notify 
the other Party of the contact details including information re garding the 
relevant officials. The Parties shall promptly notify each othe r of any 
change of those contact details.  
2. The requests relating to this Chapter raised by relevant ent ities in a 
Party other than the European Commission and the Government of 
Japan shall be notified by that Party's contact point to the ot her 
Party's contact point referred to in this Article within a reas onable 
period of time.  
3. Communications referred to in this Chapter shall be made in 
English.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 208  
ARTICLE 19.7  
Relation to other Chapters  
1. Unless otherwise agreed by the Parties, this Chapter does no t 
apply to matters covered by Chapter 2, 6, 7 or 14.  
2. Nothing in this Chapter shall affect the rights and obligati ons of 
either Party under Chapters 2, 6, 7 and 14.  
ARTICLE 19.8  
Dispute settlement  
The provisions of this Chapter shall not be subject to dispute settlement 
under Chapter 21.  
CHAPTER 20  
SMALL AND MEDIUM-SIZED ENTERPRISES  
ARTICLE 20.1  
Objective  
The Parties recognise the importance of the provisions of this Chapter 
as well as other provisions in this Agreement that seek to enha nce 
cooperation between the Parties on matters of relevance to smal l and 
medium-sized enterprises (hereinafter referred to in this Chapt er as 
‘SMEs’) or that may otherwise be of particular benefit to SMEs.  
ARTICLE 20.2  
Information sharing  
1. Each Party shall establish or maintain its own publicly acce ssible 
website containing information regarding this Agreement, includ ing: 
(a) the text of this Agreement, including all Annexes, in parti cular the 
tariff schedules and product-specific rules of origin;  
(b) a summary of this Agreement; and  
(c) information designed for SMEs that contains:  
(i) a description of the provisions in this Agreement that the Party 
considers to be relevant to SMEs; and  
(ii) any additional information that the Party considers to be useful 
for SMEs interested in benefitting from the opportunities 
provided by this Agreement.  
2. Each Party shall include in the website referred to in parag raph 1 
links to:  
(a) the equivalent website of the other Party;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 209  
(b) the websites of its government authorities and other approp riate 
entities that provide information the Party considers useful to  
persons interested in trading, investing, or doing business in that 
Party; and  
(c) the website of the EU-Japan Centre for Industrial Cooperati on or of 
its successor organisation.  
3. Each Party shall ensure that the linked websites referred to  in 
subparagraph 2(b) provide information related to:  
(a) customs legislation and procedures, as well as a descriptio n of the 
procedures, the practical steps, the forms, documents and other  
information required for importation into, exportation from, or  
transit through the customs territory of that Party;  
(b) laws and regulations, including procedures, concerning inte llectual 
property rights;  
(c) technical regulations and conformity assessment procedures;  
(d) sanitary and phytosanitary measures relevant for importatio n and 
exportation;  
(e) publication of notices for government procurement in accord ance 
with Article 10.4 as well as other relevant information;  
(f) business registration procedures;  
(g) taxes collected during the importation procedures, if appli cable; and  
(h) other information which the Party considers to be useful fo r SMEs.  
4. Each Party shall include in the website referred to in parag raph 1 a 
link to a database that is electronically searchable by tariff nomenclature 
code and that includes, if the Party considers applicable, the following 
information with respect to access to its market:  
(a) rates of customs duty to be applied by the Party to the ori ginating 
goods of the other Party, the most-favoured-nation applied rate s of 
customs duty and tariff rate quotas established by the Party;  
(b) customs or other fees, including product-specific fees, imp osed on 
or in connection with importation and exportation;  
(c) other tariff measures;  
(d) rules of origin;  
(e) duty drawback, deferral or other types of relief that reduc e, refund 
or exempt customs duties;  
(f) criteria used to determine the customs value of goods;  
(g) country of origin marking requirements, including placement  and 
method of marking; and  
(h) other relevant measures.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 210  
5. Each Party shall regularly, or when requested by the other P arty, 
review the information and links referred to in paragraphs 1 to  4 to 
ensure that they are up-to-date and accurate.  
6. Each Party shall work towards ensuring that information prov ided 
pursuant to this Article is presented in a manner that is easy to use for 
SMEs. Each Party shall endeavour to make the information availa ble in 
English.  
7. No fee shall be imposed on any person of either Party for ac cess 
to the information provided pursuant to paragraphs 1 to 4.  
ARTICLE 20.3  
SME Contact Points  
1. Each Party shall, upon the entry into force of this Agreemen t, 
designate a contact point for the implementation of this Chapte r (here­
inafter referred to in this Chapter as ‘SME Contact Points’) an d notify 
the other Party of the contact details including information re garding the 
relevant officials. The Parties shall promptly notify each othe r of any 
change of those contact details.  
2. The SME Contact Points shall, in accordance with each Party' s 
rules and procedures, have the following functions:  
(a) ensuring that the needs of SMEs are taken into account in t he 
implementation of this Agreement;  
(b) considering ways for strengthening the cooperation on matte rs of 
relevance to SMEs between the Parties in view of increasing tra de 
and investment opportunities for SMEs;  
(c) identifying ways and exchanging information for enabling SM Es of 
each Party to take advantage of new opportunities under this 
Agreement;  
(d) monitoring the implementation of Article 20.2 and ensuring that the 
information provided by each Party is up-to-date and relevant f or 
SMEs;  
(e) regularly submitting a report on their activities and makin g appro­
priate recommendations to the Joint Committee; and  
(f) considering any other matter of relevance to SMEs that is c overed 
by this Agreement.  
3. The SME Contact Points may, in accordance with each Party's 
rules and procedures, recommend to the Joint Committee the 
inclusion of additional information by the Parties in their res pective 
websites referred to in Article 20.2.  
4. The SME Contact Points shall endeavour to address any other 
matter of interest to SMEs in connection with the implementatio n of 
this Agreement, including by:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 211  
(a) exchanging information to assist the Parties in monitoring the im­
plementation of this Agreement on matters of relevance to SMEs;  
(b) participating in the work of specialised committees and wor king 
groups established under this Agreement, including matters of r egu­
latory cooperation and non-tariff issues, and presenting to tho se 
specialised committees and working groups, in their respective 
areas of competence, specific matters of particular interest to  
SMEs, while avoiding duplication of work; and  
(c) considering mutually acceptable solutions for improving the  ability 
of SMEs to engage in trade and investment between the Parties.  
5. The SME Contact Points shall meet when necessary and shall 
carry out their activities through the appropriate communicatio n 
channels, which may include electronic mail, videoconference or  other 
means.  
6. The SME Contact Points may seek to cooperate with experts in  
the field of SMEs and external organisations, as appropriate, i n carrying 
out their activities.  
ARTICLE 20.4  
Dispute settlement  
The provisions of this Chapter shall not be subject to dispute settlement 
under Chapter 21.  
CHAPTER 21  
DISPUTE SETTLEMENT  
SECTION A  
Objective, scope and definitions  
ARTICLE 21.1  
Objective  
The objective of this Chapter is to establish an effective and efficient 
mechanism for settling disputes between the Parties concerning the 
interpretation and application of the provisions of this Agreem ent with 
a view to reaching a mutually agreed solution.  
ARTICLE 21.2  
Scope  
Unless otherwise provided for in this Agreement, this Chapter a pplies 
with respect to the settlement of any dispute between the Parti es 
concerning the interpretation and application of the provisions  of this 
Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 212  
ARTICLE 21.3  
Definitions  
For the purposes of this Chapter:  
(a) ‘arbitrator’ means a member of a panel;  
(b) ‘cases of urgency’ and ‘matters of urgency’ include those w hich 
concern goods or services that rapidly lose their quality, curr ent 
condition or commercial value in a short period of time;  
(c) ‘Code of Conduct’ means the Code of Conduct for Arbitrators  
referred to in Article 21.30;  
(d) ‘complaining Party’ means the Party that requests the estab lishment 
of a panel pursuant to Article 21.7;  
(e) ‘covered provisions’ means the provisions of this Agreement  
covered by this Chapter in accordance with Article 21.2;  
(f) ‘DSB’ means the Dispute Settlement Body of the WTO;  
(g) ‘panel’ means a panel established pursuant to Article 21.7;  
(h) ‘Party complained against’ means the Party against which a dispute 
has been brought before a panel pursuant to Article 21.7; and  
(i) ‘Rules of Procedure’ means the Rules of Procedure of a Pane l 
referred to in Article 21.30.  
SECTION B  
Consultations and mediation  
ARTICLE 21.4  
Request for information  
Before a request for consultations or mediation is made pursuan t to 
Article 21.5 or 21.6 respectively, a Party may request in writi ng any 
relevant information with respect to a measure at issue. The Pa rty to 
which that request is made shall make all efforts to provide th e 
requested information in a written response to be submitted no later 
than 20 days after the date of receipt of the request.  
ARTICLE 21.5  
Consultations  
1. The Parties shall endeavour to resolve any dispute referred to in 
Article 21.2 through consultations in good faith with a view to  reaching 
a mutually agreed solution.  
2. A Party may seek consultations by means of a written request  to 
the other Party. In the request for consultations, the Party wh ich 
requested consultations shall give the reasons for the request,  
including identification of the measure at issue and an indicat ion of 
its factual basis and its legal basis specifying the relevant c overed 
provisions.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 213  
3. During consultations each Party shall provide sufficient 
information to enable a full examination of the measure at issu e 
including how that measure could affect the operation and appli cation 
of this Agreement.  
4. The Party to which the request for consultations is made sha ll 
reply to the request no later than 10 days after the date of re ceipt of 
the request. The Parties shall enter into consultations no late r than 
30 days after the date of receipt of the request. Consultations  shall be 
deemed to be concluded no later than 45 days after the date of receipt of 
the request unless the Parties agree otherwise. Where both Part ies 
consider that the case concerns matters of urgency, consultatio ns shall 
be deemed to be concluded no later than 25 days after the date of 
receipt of the request unless the Parties agree otherwise.  
5. Consultations may be held in person or by any other means of  
communication agreed by the Parties. Unless the Parties agree 
otherwise, consultations, if held in person, shall take place i n the 
Party to which the request is made.  
6. Consultations, including all information disclosed and posit ions 
taken by the Parties during those proceedings, shall be confide ntial 
and without prejudice to the rights of either Party in any furt her 
proceedings.  
ARTICLE 21.6  
Mediation  
1. A Party may at any time request the other Party to enter int o a 
mediation procedure with respect to any matter within the scope  of this 
Chapter concerning a measure that adversely affects trade or in vestment 
between the Parties.  
2. The Parties may at any time agree to enter into a mediation 
procedure which shall be initiated, conducted and terminated in  
accordance with the Mediation Procedure to be adopted by the Jo int 
Committee at its first meeting pursuant to subparagraph 4(f) of  
Article 22.1.  
3. If the Parties agree, the mediation procedure may continue w hile 
the panel procedures set out in Section C proceed.  
SECTION C  
Panel procedure  
ARTICLE 21.7  
Establishment of a panel  
1. The Party that sought consultations pursuant to Article 21.5  may 
request the establishment of a panel if:  
(a) the other Party does not respond to the request for consult ations 
within 10 days after the date of its receipt, or does not enter  into 
consultations within 30 days after the date of receipt of the r equest;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 214  
(b) the Parties agree not to enter into consultations; or  
(c) the Parties fail to resolve the dispute through consultatio ns within 
45 days, or within 25 days in cases of urgency, after the date of 
receipt of the request for consultations, unless the Parties ag ree 
otherwise.  
2. The request for the establishment of a panel pursuant to 
paragraph 1 shall be made in writing to the Party complained ag ainst. 
In its complaint, the complaining Party shall explicitly identi fy: 
(a) the measure at issue;  
(b) the legal basis specifying the relevant covered provisions in such a 
manner as to clearly present how such measure is inconsistent w ith 
those provisions; and  
(c) the factual basis.  
ARTICLE 21.8  
Composition of a panel  
1. A panel shall be composed of three arbitrators.  
2. No later than 10 days after the date of receipt of the reque st for 
the establishment of a panel by the Party complained against, t he Parties 
shall consult with a view to reaching an agreement on the compo sition 
of the panel.  
3. If the Parties do not reach an agreement on the composition of the 
panel within the time period provided for in paragraph 2, each Party 
shall appoint an arbitrator from the sub-list for that Party es tablished 
pursuant to Article 21.9 no later than five days after the expi ry of the 
time period provided for in paragraph 2. If a Party fails to ap point an 
arbitrator within that time period, the Co-chair of the Joint C ommittee 
from the complaining Party shall select by lot, no later than f ive days 
after the expiry of the time period, an arbitrator from the sub -list for the 
Party that has failed to appoint an arbitrator established purs uant to 
Article 21.9. The Co-chair of the Joint Committee from the comp laining 
Party may delegate the selection by lot of the arbitrator to hi s or her 
representative.  
4. If the Parties do not reach an agreement on the chairperson of the 
panel within the time period provided for in paragraph 2, on re quest of 
a Party, the Co-chair of the Joint Committee from the complaini ng Party 
shall select by lot, no later than five days after the date of delivery of 
the request, the chairperson of the panel from the sub-list of chair­
persons established pursuant to Article 21.9. That request shal l be 
notified simultaneously to the other Party. The Co-chair of the  Joint 
Committee from the complaining Party may delegate the selection  by lot 
of the chairperson of the panel to his or her representative.  
5. Should the lists provided for in Article 21.9 not be establi shed or 
not contain at least nine individuals as referred to in that Ar ticle, the 
following procedures apply:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 215  
(a) for the selection of the chairperson:  
(i) if the sub-list of chairpersons contains at least two indiv iduals 
agreed by the Parties, the Co-chair of the Joint Committee from  
the complaining Party shall select by lot the chairperson from 
those individuals no later than five days after the date of 
delivery of the request referred to in paragraph 4;  
(ii) if the sub-list of chairpersons contains one individual ag reed by 
the Parties, that individual shall act as chairperson; or  
(iii) if the Parties fail to select a chairperson pursuant to s ubpara­
graph (i) or (ii) or if the sub-list of chairpersons contains n o 
individual agreed by the Parties, the Co-chair of the Joint 
Committee from the complaining Party shall, no later than 
five days after the date of delivery of the request referred to  
in paragraph 4, select by lot the chairperson from the indi­
viduals who had been formally proposed by a Party as chair­
person at the time of establishing or updating the list of arbi ­
trators referred to in Article 21.9. A Party may propose a new 
individual, if an individual who had been formally proposed as 
chairperson by that Party is no longer available; and  
(b) for the selection of an arbitrator other than the chairpers on: 
(i) if the sub-list of a Party contains at least two individual s agreed 
by the Parties, that Party shall select an arbitrator from thos e 
individuals no later than five days after the expiry of the tim e 
period provided in paragraph 2;  
(ii) if the sub-list of a Party contains one individual agreed by the 
Parties, that individual shall act as an arbitrator; or  
(iii) if an arbitrator cannot be selected pursuant to subpara­
graph (i) or (ii) or if the sub-list of arbitrators of a Party 
contains no individual agreed by the Parties, the Co-chair of 
the Joint Committee from the complaining Party shall select an 
arbitrator applying  mutatis mutandis  the procedure referred to 
in subparagraph (a).  
6. The date of establishment of the panel shall be the date on which 
the last of the three arbitrators has notified to the Parties t he acceptance 
of his or her appointment.  
ARTICLE 21.9  
List of arbitrators  
1. The Joint Committee shall, at its first meeting pursuant to 
paragraph 2 of Article 22.1, establish a list of at least nine individuals 
who are willing and able to serve as arbitrators. The list shal l be 
composed of three sub-lists: a sub-list for each Party and a su b-list of 
individuals who are not nationals of either Party and who shall  act as 
the chairperson of the panel. Each sub-list shall include at le ast three 
individuals. For the establishment or an update of the sub-list  of chair­
persons, each Party may propose up to three individuals. The Jo int 
Committee will ensure that the number of individuals on the lis t of 
arbitrators is always maintained at the level required by this paragraph.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 216  
2. The Joint Committee may establish an additional list, consis ting of 
individuals with demonstrated expertise in specific sectors cov ered by 
this Agreement, which may be used to compose the panel.  
ARTICLE 21.10  
Qualifications of arbitrators  
All arbitrators shall:  
(a) have demonstrated expertise in law, international trade and  other 
matters covered by this Agreement and, in case of a chairperson , 
also have experience in arbitration proceedings;  
(b) be independent of, and not be affiliated with or take instr uctions 
from, either Party;  
(c) serve in their individual capacities and not take instructi ons from 
any organisation or government with regard to matters related t o the 
dispute; and  
(d) comply with the Code of Conduct.  
ARTICLE 21.11  
Replacement of arbitrators  
If in arbitration proceedings under this Chapter, any of the ar bitrators of 
the original panel is unable to participate, withdraws, or need s to be 
replaced because that arbitrator does not comply with the requi rements 
of the Code of Conduct, the procedure set out in Article 21.8 s hall 
apply.  
ARTICLE 21.12  
Functions of panels  
The panel established pursuant to Article 21.7:  
(a) shall make an objective assessment of the matter before it,  including 
an objective assessment of the facts of the case and the applic ability 
of, and conformity of the measures at issue with, the covered 
provisions;  
(b) shall set out, in its decisions, the findings of fact and l aw and the 
rationale behind any findings and conclusions that it makes; an d 
(c) should consult regularly with the Parties and provide adequ ate 
opportunities for achieving a mutually agreed solution.  
ARTICLE 21.13  
Terms of reference  
1. Unless the Parties agree otherwise no later than 10 days aft er the 
date of the establishment of the panel, the terms of reference of the 
panel shall be:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 217  
‘to examine, in the light of the relevant covered provisions of  this 
Agreement cited by the Parties, the matter referred to in the r equest 
for the establishment of the panel, to decide on the conformity  of 
the measure at issue with the relevant covered provisions of th is 
Agreement and to issue a report in accordance with 
Articles 21.18 and 21.19’.  
2. If the Parties agree on other terms of reference than those referred 
to in paragraph 1, they shall notify the agreed terms of refere nce to the 
panel no later than three days after their agreement.  
ARTICLE 21.14  
Decision on urgency  
If a Party so requests, the panel shall decide, no later than 1 5 days after 
the date of its establishment, whether a dispute concerns matte rs of 
urgency.  
ARTICLE 21.15  
Panel proceedings  
1. Any hearing of the panel shall be open to the public unless the 
Parties agree otherwise or the submissions and arguments of a P arty 
contain confidential information. Hearings held in closed sessi on shall 
be confidential.  
2. Unless the Parties agree otherwise, the venue shall alternat e 
between the Parties with the first hearing to be held in the Pa rty 
complained against.  
3. The panel and the Parties shall treat as confidential any 
information submitted by a Party to the panel which that Party has 
designated as confidential. Where that Party submits a confiden tial 
version of its written submissions to the panel, it shall also,  on 
request of the other Party, provide a non-confidential summary of the 
information contained in its submissions that could be disclose d to the 
public with an explanation as to why the non-disclosed informat ion is 
confidential.  
4. The deliberations of the panel shall be kept confidential.  
5. The Parties shall be given the opportunity to attend any of the 
presentations, statements, arguments or rebuttals in the procee dings. The 
Parties shall make available to each other any information or w ritten 
submissions submitted to the panel, including any comments on t he 
descriptive part of the interim report, responses to questions of the 
panel and written comments on those responses.  
6. The interim report and the final report shall be drafted wit hout the 
presence of the Parties, and in light of the information provid ed and the 
statements made. The arbitrators shall assume full responsibili ty for the 
drafting of the reports and shall not delegate this responsibil ity to any 
other person.  
7. The panel shall attempt to make its decisions, including its  final 
report, by consensus. It may also make its decisions, including  its final 
report, by majority vote where a decision cannot be arrived at by 
consensus. Dissenting opinions of arbitrators shall not be publ ished.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 218  
8. The decisions of the panel shall be final and binding on the  
Parties. They shall be unconditionally accepted by the Parties.  They 
shall not add to or diminish the rights and obligations of the Parties 
under this Agreement. They shall not be construed as creating r ights for 
and obligations on persons.  
ARTICLE 21.16  
Rules of interpretation  
The panel shall interpret the covered provisions in accordance with 
customary rules of interpretation of public international law i ncluding 
those codified in the Vienna Convention on the Law of Treaties.  The 
panel shall also take into account relevant interpretations in panel and 
Appellate Body reports adopted by the DSB.  
ARTICLE 21.17  
Receipt of information  
1. On request of a Party, or on its own initiative, the panel m ay seek 
from the Parties relevant information it considers necessary an d appro­
priate. The Parties shall respond promptly and fully to any req uest by 
the panel for information.  
2. On request of a Party, or on its own initiative, the panel m ay seek 
from any source any information, including confidential informa tion, it 
considers appropriate. The panel also has the right to seek the  opinion 
of experts as it considers appropriate.  
3. Natural persons of a Party or legal persons established in a  Party 
may submit  amicus curiae  briefs to the panel in accordance with the 
Rules of Procedure.  
4. Any information obtained by the panel under this Article sha ll be 
made available to the Parties and the Parties may submit commen ts on 
that information to the panel.  
ARTICLE 21.18  
Interim report  
1. The panel shall issue an interim report to the Parties setti ng out a 
descriptive part and its findings and conclusions no later than  120 days 
after the date of its establishment in a manner enabling the Pa rties to 
review it. When the panel considers that this deadline cannot b e met, the 
chairperson of the panel shall notify the Parties in writing, s tating the 
reasons for the delay and the date on which the panel plans to issue its 
interim report. Under no circumstances shall the delay exceed 3 0 days 
after the deadline.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 219  
2. Each Party may submit to the panel written comments and a 
written request to review precise aspects of the interim report  no later 
than 15 days after the date of issuance of the interim report. After 
considering any written comments and requests by each Party on the 
interim report, the panel may modify the interim report and mak e any 
further examination it considers appropriate.  
3. In cases of urgency,  
(a) the panel shall make every effort to issue its interim repo rt no later 
than 60 days after the date of its establishment and shall in n o 
circumstances issue the interim report later than 75 days after  the 
date of its establishment; and  
(b) each Party may submit to the panel written comments and a w ritten 
request to review precise aspects of the interim report no late r than 
seven days after the date of issuance of the interim report.  
ARTICLE 21.19  
Final report  
1. The panel shall issue its final report to the Parties no lat er than 
30 days after the date of issuance of the interim report. When the panel 
considers that this deadline cannot be met, the chairperson of the panel 
shall notify the Parties in writing, stating the reasons for th e delay and 
the date on which the panel plans to issue its final report. Un der no 
circumstances shall the delay exceed 30 days after the deadline . 
2. In cases of urgency, the panel shall make every effort to is sue its 
final report no later than 15 days after the date of issuance o f the 
interim report and shall in no circumstances issue the final re port 
later than 30 days after the date of issuance of the interim re port. 
3. The final report shall include an adequate discussion of any  
written comments and requests made by the Parties on the interi m 
report. The panel may, in its final report, suggest ways in whi ch the 
final report could be implemented.  
4. The Parties shall make the final report publicly available i n its 
entirety no later than 10 days after the date of its issuance u nless they 
decide, in order to protect confidential information, to publis h the final 
report only in parts, or not to publish the final report.  
ARTICLE 21.20  
Compliance with the final report  
1. The Party complained against shall take any measure necessar y to 
comply promptly and in good faith with the final report issued pursuant 
to Article 21.19.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 220  
2. The Party complained against shall, no later than 30 days af ter the 
date of issuance of the final report, notify the complaining Pa rty of the 
length of the reasonable period of time for compliance with the  final 
report and the Parties shall endeavour to agree on the reasonab le period 
of time required for compliance. If there is disagreement betwe en the 
Parties on the length of the reasonable period of time, the com plaining 
Party may, no later than 20 days after the date of receipt of t he notifi­
cation made in accordance with this paragraph by the Party comp lained 
against, request in writing the original panel to determine the  length of 
the reasonable period of time. Such request shall be notified s imul­
taneously to the Party complained against. The original panel s hall 
notify its determination to the Parties no later than 30 days a fter the 
date of submission of the request.  
3. The length of the reasonable period of time for compliance w ith 
the final report may be extended by mutual agreement of the Par ties. 
4. The Party complained against shall inform the complaining Pa rty 
in writing of its progress to comply with the final report at l east one 
month before the expiry of the reasonable period of time for co mpliance 
with the final report unless the Parties agree otherwise.  
ARTICLE 21.21  
Compliance review  
1. The Party complained against shall, no later than the date o f 
expiry of the reasonable period of time for compliance with the  final 
report, notify the complaining Party of any measures taken to c omply 
with the final report.  
2. Where there is disagreement on the existence of measures tak en to 
comply with the final report, or their consistency with the cov ered 
provisions, the complaining Party may request in writing the or iginal 
panel to examine the matter. That request shall be notified sim ul­
taneously to the Party complained against.  
3. The request referred to in paragraph 2 shall provide the fac tual and 
legal basis for the complaint, including the specific measures at issue, in 
such a manner as to clearly present how such measures are incon sistent 
with the relevant covered provisions.  
4. The panel shall notify its decision to the Parties no later than 
90 days after the date of referral of the matter.  
ARTICLE 21.22  
Temporary remedies in case of non-compliance  
1. The Party complained against shall, on request of the compla ining 
Party, enter into consultations with a view to agreeing on a mu tually 
satisfactory compensation or any alternative arrangement if:  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 221  
(a) in accordance with Article 21.21 the original panel finds t hat the 
measures taken to comply with the final report as notified by t he 
Party complained against are inconsistent with the relevant cov ered 
provisions;  
(b) the Party complained against fails to notify any measure ta ken to 
comply with the final report before the expiry of the reasonabl e 
period of time determined in accordance with paragraph 2 of 
Article 21.20; or  
(c) the Party complained against notifies the complaining Party  that it is 
impracticable to comply with the final report within the reason able 
period of time determined in accordance with paragraph 2 of 
Article 21.20.  
2. If the complaining Party decides not to make a request in 
accordance with paragraph 1 or if a request is made and no mutu ally 
satisfactory compensation nor any alternative arrangement has b een 
agreed within 20 days after the date of receipt of the request made in 
accordance with paragraph 1, the complaining Party may notify t he 
Party complained against in writing that it intends to suspend the appli­
cation to the Party complained against of concessions or other obli­
gations under the covered provisions. The notification shall sp ecify 
the level of intended suspension of concessions or other obliga tions.  
3. The complaining Party shall have the right to implement the 
suspension of concessions or other obligations referred to in t he 
preceding paragraph 15 days after the date of receipt of the no tification 
by the Party complained against, unless the Party complained ag ainst 
has requested arbitration in accordance with paragraph 6.  
4. The suspension of concessions or other obligations:  
(a) shall be at a level equivalent to the nullification or impa irment that 
is caused by the failure of the Party complained against to com ply 
with the final report; and  
(b) may be applied to sectors that are subject to dispute settl ement in 
accordance with Article 21.2 other than the sector or sectors i n 
which the panel has found nullification or impairment, in parti cular 
if the complaining Party is of the view that such suspension is  
effective in inducing compliance.  
5. The suspension of concessions or other obligations or the co mpen­
sation or any alternative arrangement referred to in this Artic le shall be 
temporary and shall only apply until the inconsistency of the m easure 
with the relevant covered provisions which has been found in th e final 
report has been removed, or until the Parties have agreed on a mutually 
satisfactory compensation or any alternative arrangement.  
6. If the Party complained against considers that the suspensio n of 
concessions or other obligations does not comply with paragraph  4, that 
Party may request in writing the original panel to examine the matter no 
later than 15 days after the date of receipt of the notificatio n referred to 
in paragraph 2. That request shall be notified simultaneously t o the 
complaining Party. The original panel shall notify to the Parti es its 
decision on the matter no later than 30 days after the date of submission 
of the request. Concessions or other obligations shall not be s uspended 
until the original panel has notified its decision. The suspens ion of 
concessions or other obligations shall be consistent with the d ecision.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 222  
ARTICLE 21.23  
Compliance review after the adoption of temporary remedies  
1. Upon the notification by the Party complained against to the  
complaining Party of the measure taken to comply with the final  report:  
(a) in a situation where the right to suspend concessions or ot her obli­
gations has been exercised by the complaining Party in accordan ce 
with Article 21.22, the complaining Party shall terminate the 
suspension of concessions or other obligations no later than 
30 days after the date of receipt of the notification, with the  
exception of the cases referred to in paragraph 2; or  
(b) in a situation where mutually satisfactory compensation or an alter­
native arrangement has been agreed, the Party complained agains t 
may terminate the application of such compensation or arrangeme nt 
no later than 30 days after the date of receipt of the notifica tion, 
with the exception of the cases referred to in paragraph 2.  
2. If the Parties do not reach an agreement on whether the meas ure 
notified in accordance with paragraph 1 is consistent with the relevant 
covered provisions within 30 days after the date of receipt of the 
notification, the complaining Party shall request in writing th e original 
panel to examine the matter. That request shall be notified sim ul­
taneously to the Party complained against. The decision of the panel 
shall be notified to the Parties no later than 45 days after th e date of 
submission of the request. If the panel decides that the measur e notified 
in accordance with paragraph 1 is consistent with the relevant covered 
provisions, the suspension of concessions or other obligations,  or the 
application of the compensation or alternative arrangement, sha ll be 
terminated no later than 15 days after the date of the decision . Where 
relevant, the level of suspension of concessions or other oblig ations, or 
of the compensation or alternative arrangement, shall be adapte d in light 
of the decision of the panel.  
ARTICLE 21.24  
Suspension and termination of proceedings  
On the joint request of the Parties, the panel shall suspend at  any time 
the proceedings for a period agreed by the Parties not exceedin g 
12 consecutive months. In the event of such suspension, the rel evant 
time periods shall be extended by the period of time for which the 
proceedings of the panel were suspended. The panel shall resume  the 
proceedings at any time upon the joint request of the Parties o r at the 
end of the agreed suspension period on the written request of a  Party. 
The request shall be notified to the chairperson of the panel, as well as 
to the other Party, where applicable. If the proceedings of the  panel 
have been suspended for more than 12 consecutive months, the 
authority for establishment of the panel shall lapse and the pr oceedings 
of the panel shall be terminated. The Parties may agree at any time to 
terminate the proceedings of the panel. The Parties shall joint ly notify 
such agreement to the chairperson of the panel.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 223  
SECTION D  
General provisions  
ARTICLE 21.25  
Administration of the dispute settlement procedure  
1. Each Party shall:  
(a) designate an office which shall be responsible for the admi nistration 
of the dispute settlement procedure under this Chapter;  
(b) be responsible for the operation and costs of its designate d office; 
and 
(c) notify the other Party in writing of the office's location and contact 
information no later than three months after the date of entry into 
force of this Agreement.  
2. Notwithstanding paragraph 1, the Parties may agree to jointl y 
entrust an external body with providing support for certain adm inistra­
tive tasks for the dispute settlement procedure under this Chap ter. 
ARTICLE 21.26  
Mutually agreed solution  
1. The Parties may reach a mutually agreed solution at any time  with 
respect to any dispute referred to in Article 21.2.  
2. If a mutually agreed solution is reached during panel procee dings 
or a mediation procedure, the Parties shall jointly notify the agreed 
solution to the chairperson of the panel or the mediator. Upon such 
notification, the panel proceedings or the mediation procedure shall be 
terminated.  
3. Each Party shall take the measures necessary to implement th e 
mutually agreed solution within the agreed time period.  
4. No later than the date of expiry of the agreed time period, the 
implementing Party shall inform the other Party in writing of a ny 
measures it has taken to implement the mutually agreed solution . 
ARTICLE 21.27  
Choice of forum  
1. Where a dispute arises with regard to the alleged inconsiste ncy of 
a particular measure with an obligation under this Agreement an d a 
substantially equivalent obligation under any other internation al 
agreement to which both Parties are party, including the WTO 
Agreement, the complaining Party may select the forum in which to 
settle the dispute.  
2. Once a Party has selected the forum and initiated dispute 
settlement proceedings under this Chapter or under the other in ter­
national agreement with respect to the particular measure refer red to 
in paragraph 1, that Party shall not initiate dispute settlemen t 
proceedings in another forum with respect to that particular me asure 
unless the forum selected first fails to make findings on the i ssues in 
dispute for jurisdictional or procedural reasons.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 224  
3. For the purpose of paragraph 2:  
(a) dispute settlement proceedings under this Chapter are deemed t o be 
initiated when a Party requests the establishment of a panel in  
accordance with paragraph 1 of Article 21.7;  
(b) dispute settlement proceedings under the WTO Agreement are 
deemed to be initiated when a Party requests the establishment of 
a panel in accordance with Article 6 of the DSU; and  
(c) dispute settlement proceedings under any other agreement ar e 
deemed to be initiated when a Party requests the establishment of 
a dispute settlement panel in accordance with the relevant 
provisions of that agreement.  
4. Nothing in this Agreement shall preclude a Party from implem en­
ting the suspension of concessions or other obligations authori sed by the 
DSB. A Party shall not invoke the WTO Agreement to preclude the  
other Party from suspending concessions or other obligations un der the 
covered provisions.  
ARTICLE 21.28  
Time period  
1. All time periods provided for in this Chapter shall be count ed 
from the date following the act or fact to which they refer.  
2. Any time period referred to in this Chapter may be modified for a 
particular dispute by agreement of the Parties. The panel may a t any 
time propose to the Parties to modify any time period referred to in this 
Chapter, stating the reasons for the proposal. On request of a Party, the 
panel shall decide whether to modify the time period referred t o in 
paragraph 2 and subparagraph 3(b) of Article 21.18, stating the  
reasons for its decision,  inter alia , in view of the complexity of the 
particular dispute.  
ARTICLE 21.29  
Expenses  
Unless the Parties agree otherwise, the expenses of the panel, including 
the remuneration of its arbitrators, shall be borne by the Part ies in equal 
shares in accordance with the Rules of Procedure.  
ARTICLE 21.30  
Rules of Procedure and Code of Conduct  
The panel proceedings provided for in this Chapter shall be con ducted 
in accordance with the Rules of Procedure of a Panel and the Co de of 
Conduct for Arbitrators, to be adopted by the Joint Committee a t its first 
meeting pursuant to subparagraph 4(f) of Article 22.1.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 225  
CHAPTER 22  
INSTITUTIONAL PROVISIONS  
ARTICLE 22.1  
Joint Committee  
1. The Parties hereby establish a Joint Committee comprising re pre­
sentatives of both Parties.  
2. The Joint Committee shall hold its first meeting within 
three months of the date of entry into force of this Agreement.  
Thereafter, the Joint Committee shall, unless otherwise agreed by the 
representatives of the Parties, meet once a year, or in urgent cases on 
request of either Party. The Joint Committee may meet in person  or by 
other means, as agreed by the representatives of the Parties.  
3. The meetings of the Joint Committee shall take place in the 
European Union or Japan alternately, unless otherwise agreed by  the 
representatives of the Parties. The Joint Committee shall be co -chaired 
by the Member of the European Commission and a representative o f 
Japan at ministerial level responsible for matters under this A greement, 
or their respective delegates.  
4. In order to ensure that this Agreement operates properly and  
effectively, the Joint Committee shall:  
(a) review and monitor the implementation and operation of this  
Agreement and, if necessary, make appropriate recommendations 
to the Parties;  
(b) supervise and coordinate, as appropriate, the work of all s pecialised 
committees, working groups and other bodies established under t his 
Agreement, and recommend to them any necessary action;  
(c) without prejudice to Chapter 21, seek to solve problems tha t may 
arise under this Agreement or resolve disputes that may arise 
regarding the interpretation or application of this Agreement;  
(d) consider any other matter of interest under this Agreement as the 
representatives of the Parties may agree;  
(e) adopt at its first meeting its rules of procedure; and  
(f) adopt at its first meeting the Rules of Procedure of a Pane l and the 
Code of Conduct for Arbitrators as referred to in Article 21.30 , as 
well as the Mediation Procedure as referred to in paragraph 2 o f 
Article 21.6.  
5. In order to ensure that this Agreement operates properly and  
effectively, the Joint Committee may:  
(a) establish or dissolve specialised committees, working group s or 
other bodies, other than those referred to in Articles 22.3 and  22.4, 
and determine their composition, function and tasks;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 226  
(b) allocate responsibilities to specialised committees, workin g groups 
or other bodies;  
(c) provide information on issues falling within the scope of t his 
Agreement to the public;  
(d) recommend to the Parties any amendments to this Agreement o r 
adopt decisions to amend this Agreement in instances specifical ly 
provided for in paragraph 4 of Article 23.2;  
(e) adopt interpretations of the provisions of this Agreement, which 
shall be binding on the Parties and all specialised committees,  
working groups and other bodies set up under this Agreement, 
including panels established under Chapter 21; and  
(f) take any other action in the exercise of its functions as t he Parties 
may agree.  
ARTICLE 22.2  
Decisions and recommendations of the Joint Committee  
1. The Joint Committee may take decisions where provided for in  
this Agreement. The decisions taken shall be binding on the 
Parties. Each Party shall take the measures necessary to implem ent 
the decisions taken.  
2. The Joint Committee may make recommendations relevant for th e 
implementation and operation of this Agreement.  
3. All decisions and recommendations of the Joint Committee sha ll 
be taken by consensus and may be adopted either by meeting in p erson 
or in writing.  
ARTICLE 22.3  
Specialised committees  
1. The following specialised committees are hereby established under 
the auspices of the Joint Committee:  
(a) the Committee on Trade in Goods;  
(b) the Committee on Rules of Origin and Customs-Related Matter s; 
(c) the Committee on Sanitary and Phytosanitary Measures;  
(d) the Committee on Technical Barriers to Trade;  
(e) the Committee on Trade in Services, Investment Liberalisati on and 
Electronic Commerce;  
(f) the Committee on Government Procurement;  
(g) the Committee on Intellectual Property;  
(h) the Committee on Trade and Sustainable Development;  
(i) the Committee on Regulatory Cooperation; and  
(j) the Committee on Cooperation in the Field of Agriculture.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 227  
2. The responsibilities and functions of the specialised commit tees 
referred to in paragraph 1 are defined, as appropriate, in the relevant 
Chapters of this Agreement and can be modified by a decision of  the 
Joint Committee but their responsibilities shall remain within the scope 
of the Chapters for the implementation and operation of which t hey are 
responsible.  
3. Unless otherwise provided for in this Agreement, the special ised 
committees shall:  
(a) meet once a year, unless otherwise agreed by the representa tives of 
the Parties to the specialised committees, or on request of a P arty or 
of the Joint Committee;  
(b) be composed of representatives of the Parties;  
(c) be co-chaired, at an appropriate level, by the representati ves of the 
Parties;  
(d) hold their meetings in the European Union or Japan alternat ely, 
unless otherwise agreed by the representatives of the Parties t o 
the specialised committees, or by any other appropriate means o f 
communication;  
(e) agree on their meeting schedules and set their agenda by co nsensus; 
and 
(f) take all decisions and make recommendations by consensus ei ther 
by meeting in person or in writing.  
4. The specialised committees may adopt their rules of procedur e. As 
long as they do not adopt their rules of procedure the rules of  procedure 
for the Joint Committee apply  mutatis mutandis . 
5. The specialised committees may submit proposals for decision s to 
be adopted by the Joint Committee or take decisions in accordan ce with 
the relevant provisions of this Agreement.  
6. On request of a Party or on referral from the relevant speci alised 
committee, the Joint Committee may address matters that have no t been 
resolved by the relevant specialised committee.  
7. Each specialised committee shall inform the Joint Committee of 
the schedules and agenda of its meetings sufficiently in advanc e and 
shall report to the Joint Committee on results and conclusions from each 
of its meetings.  
8. The existence of a specialised committee shall not prevent a  Party 
from bringing any matter directly to the Joint Committee.  
ARTICLE 22.4  
Working groups  
1. The Working Group on Wine and the Working Group on Motor 
Vehicles and Parts are hereby established under the auspices of  the 
Committee on Trade in Goods. The responsibilities and functions  of 
these working groups are defined in Article 2.35 and Article 20  of 
Annex 2-C.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 228  
2. The following working groups may be established in accordanc e 
with relevant Chapters:  
(a) ad hoc  working groups under the auspices of the Committee on 
Sanitary and Phytosanitary Measures;  
(b) ad hoc  technical working groups under the auspices of the 
Committee on Technical Barriers to Trade;  
(c) ad hoc  working groups under the auspices of the Committee on 
Regulatory Cooperation; and  
(d) an Animal Welfare Technical Working Group under the auspice s of 
the Joint Committee.  
3. Unless otherwise provided for in this Agreement or unless 
otherwise agreed by the representatives of the Parties to the w orking 
groups, the working groups shall:  
(a) meet once a year, or on request of a Party or of the Joint 
Committee;  
(b) be co-chaired, at an appropriate level, by representatives of the 
Parties;  
(c) hold their meetings alternately in the European Union or Ja pan, or 
by any other appropriate means of communication as agreed 
between the representatives of the Parties to the working group s; 
(d) agree on their meeting schedules and set their agenda by co nsensus; 
and 
(e) take all decisions and make recommendations by consensus ei ther 
by meeting in person or in writing.  
4. The working groups may adopt their own rules of procedure. A s 
long as they do not adopt such rules of procedure, the rules of  
procedure of the Joint Committee apply  mutatis mutandis . 
5. The working groups shall inform the relevant specialised 
committees or the Joint Committee, as appropriate, of their sch edule 
and agenda sufficiently in advance of their meetings. They shal l 
report on their activities at each meeting of the relevant spec ialised 
committees or the Joint Committee, as appropriate.  
6. The existence of a working group shall not prevent a Party f rom 
bringing any matter directly to the Joint Committee or the rele vant 
specialised committees.  
ARTICLE 22.5  
Work of specialised committees, working groups and other bodies  
In carrying out their functions, the specialised committees, wo rking 
groups and other bodies established under this Agreement shall avoid 
duplication of their work.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 229  
ARTICLE 22.6  
Contact points  
1. Each Party shall, upon the entry into force of this Agreemen t, 
designate a contact point for the implementation of this Agreem ent 
and notify the other Party of the contact details including inf ormation 
regarding the relevant officials. The Parties shall promptly no tify each 
other of any change of those contact details.  
2. The contact points shall:  
(a) deliver and receive, unless otherwise provided for in this 
Agreement, all notifications and information to be provided 
between the Parties pursuant to this Agreement;  
(b) facilitate any other communications between the Parties on any 
matter relating to this Agreement; and  
(c) coordinate preparations for the meetings of the Joint Commi ttee.  
CHAPTER 23  
FINAL PROVISIONS  
ARTICLE 23.1  
General review  
Without prejudice to the provisions concerning review in other 
Chapters, the Parties shall undertake a general review of the i mplemen­
tation and operation of this Agreement in the 10th year followi ng the 
date of entry into force of this Agreement, or at such times as  may be 
agreed by the Parties.  
ARTICLE 23.2  
Amendments  
1. This Agreement may be amended by agreement between the 
Parties.  
2. Such amendments shall enter into force on the first day of t he 
second month, or on such later date as may be agreed by the Par ties, 
following the date on which the Parties notify each other that their 
respective applicable legal requirements and procedures for ent ry into 
force of such amendments have been completed. The Parties shall  make 
such notification through an exchange of diplomatic notes betwe en the 
European Union and the Government of Japan.  
3. In accordance with the respective domestic legal procedures of the 
Parties, the Joint Committee may adopt decisions to amend this 
Agreement in the instances referred to in paragraph 4. Notwiths tanding 
paragraph 2, such amendments shall be confirmed by and enter in to 
force upon the exchange of diplomatic notes between the Europea n 
Union and the Government of Japan, unless otherwise agreed by t he 
Parties.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 230  
4. Paragraph 3 shall apply to:  
(a) Annex 2-A, provided that the amendments are made in accordance  
with the amendment of the Harmonized System and include no 
change on the rates of customs duty to be applied by a Party to  
the originating goods of the other Party in accordance with 
Annex 2-A;  
(b) Annex 2-C, Appendices 2-C-1 and 2-C-2;  
(c) Annex 2-E;  
(d) Chapter 3, Annexes 3-A to 3-F and Appendix 3-B-1;  
(e) Annex 10;  
(f) Annex 14-A;  
(g) Annex 14-B; and  
(h) provisions of this Agreement referring to provisions of int ernational 
agreements or incorporating them into this Agreement, in case o f 
amendments or successor agreements thereto.  
ARTICLE 23.3  
Entry into force  
This Agreement shall enter into force on the first day of the s econd 
month following the date on which the Parties notify each other  that 
their respective applicable legal requirements and procedures f or entry 
into force of this Agreement have been completed, unless the Pa rties 
agree otherwise. The Parties shall make such notification throu gh an 
exchange of diplomatic notes between the European Union and the  
Government of Japan.  
ARTICLE 23.4  
Termination  
1. This Agreement shall remain in force unless terminated pursu ant 
to paragraph 2.  
2. Either Party may notify in writing the other Party of its in tention 
to terminate this Agreement. The termination shall take effect six 
months after the date of receipt by the other Party of the noti fication, 
unless the Parties otherwise agree.  
ARTICLE 23.5  
No direct effect on persons  
Nothing in this Agreement shall be construed as conferring righ ts or 
imposing obligations on persons, without prejudice to the right s and 
obligations of persons under other public international law.  
ARTICLE 23.6  
Annexes, appendices and footnotes  
The Annexes and Appendices to this Agreement shall form an inte gral 
part of this Agreement. For greater certainty, the footnotes sh all also 
form an integral part of this Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 231  
ARTICLE 23.7  
Future accessions to the European Union  
1. The European Union shall notify Japan of any request for 
accession of a third country to the European Union.  
2. During the negotiations between the European Union and a thi rd 
country referred to in paragraph 1, the European Union shall:  
(a) on request of Japan and, to the extent possible, provide an y 
information regarding any matter covered by this Agreement; and  
(b) take into account any concerns expressed by Japan.  
3. The Joint Committee shall examine any effects of accession o f a 
third country to the European Union on this Agreement sufficien tly in 
advance of the date of such accession.  
4. To the extent necessary, the Parties shall, before the entry  into 
force of the agreement on the accession of a third country to t he 
European Union:  
(a) amend this Agreement in accordance with Article 23.2; or  
(b) put in place by decision of the Joint Committee any other n ecessary 
adjustments or transitional arrangements regarding this Agreeme nt. 
ARTICLE 23.8  
Authentic texts  
1. This Agreement is drawn up in duplicate in the Bulgarian, 
Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, Fre nch, 
German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese , 
Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedi sh 
and Japanese languages, all texts being equally authentic, exce pt for 
Part 2 of Annex 2-A, Schedules of the European Union in 
Annexes I to IV to Annex 8-B and Section A of Part 2 of 
Annex 10, which are drawn up in duplicate in the Bulgarian, 
Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, Fre nch, 
German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese , 
Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and 
Swedish languages, all of these texts being equally authentic.  
2. In case of any divergence of interpretation, the text of the  
language in which this Agreement was negotiated shall prevail.  
IN WITNESS WHEREOF, the undersigned, duly authorised to this 
effect, have signed this Agreement.  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 232  
Съставено в Токио на седемнадесети юли две хиляди и осемнадесет а година.  
Hecho en Tokio, el diecisiete de julio de dos mil dieciocho.  
V Tokiu dne sedmnáctého července dva tisíce osmnáct.  
Udfærdiget i Tokyo den syttende juli to tusind og atten.  
Geschehen zu Tokyo am siebzehnten Juli zweitausendachtzehn.  
Kahe tuhande kaheksateistkümnenda aasta juulikuu seitsmeteistkü mnendal päeval Tōkyōs.  
Έγινε στο Τόκιο, στις δεκαεπτά Ιουλίου δύο χιλιάδες δεκαοκτώ.  
Done at Tokyo on the seventeenth day of July in the year two th ousand and eighteen.  
Fait à Tokyo, le dix-sept juillet deux mille dix-huit.  
Sastavljeno u Tokiju sedamnaestog srpnja godine dvije tisuće os amnaeste.  
Fatto a Tokyo, addì diciassette luglio duemiladiciotto.  
Tokijā, divtūkstoš astoņpadsmitā gada septiņpadsmitajā jūlijā.  
Priimta du tūkstančiai aštuonioliktų metų liepos septynioliktą dieną Tokijuje.  
Kelt Tokióban, a kétezer-tizennyolcadik év július havának tizen hetedik napján.  
Magħmul f'Tokyo fis-sbatax-il jum ta' Lulju fis-sena elfejn u t mintax.  
Gedaan te Tokio, zeventien juli tweeduizend achttien.  
Sporządzono w Tokio dnia siedemnastego lipca roku dwa tysiące o siemnastego.  
Feito em Tóquio aos dezassete dias do mês de julho de dois mil e dezoito.  
Întocmit la Tokyo la șaptesprezece iulie două mii optsprezece.  
V Tokiu sedemnásteho júla dvetisícosemnásť.  
V Tokiu, sedemnajstega julija leta dva tisoč osemnajst.  
Tehty Tokiossa seitsemäntenätoista päivänä heinäkuuta vuonna ka ksituhattakahdeksantoista.  
Som skedde i Tokyo den sjuttonde juli år tjugohundraarton.
  
За Европейския съюз 
Рог la Unión Europea 
Za Evropskou unii 
For Den Europæiske Union 
Für die Europäische Union 
Euroopa Liidu nimel 
Για την Ευρωπαϊκή Ένωση 
For the European Union 
Pour l'Union européenne 
Za Europsku uniju 
Per l'Unione europea 
Eiropas Savienības vārdā – 
Europos Sąjungos vardu 
Az Európai Unió részéről 
Għall-Unjoni Ewropea 
Voor de Europese Unie 
W imieniu Unii Europejskiej 
Pela União Europeia 
Pentru Uniunea Europeană 
Za Európsku úniu 
Za Evropsko unijo 
Euroopan unionin puolesta 
För Europeiska unionen
  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 233 
За Япония 
Por Japón 
Za Japonsko 
For Japan 
Für Japan 
Jaapani nimel 
Για την Ιαπωνία 
For Japan 
Pour le Japon 
Za Japan 
Per il Giappone 
Japānas vārdā – 
Japonijos vardu 
Japán részéről 
Għall-Ġappun 
Voor Japan 
W imieniu Japonii 
Pelo Japão 
Pentru Japonia 
Za Japonsko 
Za Japonsko 
Japanin Puolesta 
För Japan
  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 234  
ANNEX 2-A  
TARIFF ELIMINATION AND REDUCTION  
PART 1  
General notes  
1. For the purposes of Article 2.8, each Party shall entirely e liminate customs 
duties on originating goods of the other Party on the date of e ntry into force 
of this Agreement, unless otherwise provided for in this Annex.  
2. For the purpose of implementing equal annual instalments, th e following 
applies:  
(a) the reduction for the first year shall take place on the da te of entry into 
force of this Agreement; and  
(b) the subsequent annual reductions shall take place on the fi rst day of each 
following year.  
3. For the purposes of this Annex, ‘year’ means:  
(a) in the case of Part 2, with respect to the first year, the 12-month period 
from the date of entry into force of this Agreement and, with r espect to 
each subsequent year, the 12-month period after the end of the previous 
year; and  
(b) in the case of Part 3, with respect to the first year, the period from the 
date of entry into force of this Agreement until the following 31 March 
and, with respect to each subsequent year, the 12-month period starting 
on 1 April of that year.  
4. The base rate of customs duty and the category for determini ng the interim 
rate of customs duty at each stage of reduction for a tariff li ne are specified 
for that tariff line in the Schedules of the European Union in Section B of 
Part 2 and of Japan in Section D of Part 3.  
5. For the purposes of this Annex, unless otherwise provided fo r in Parts 2 and 
3, ‘base rate’ means the starting point of elimination or reduc tion of customs 
duties.  
6. Unless otherwise provided for in this Annex, for the purpose s of the elim­
ination or reduction of customs duties in accordance with this Annex, in the 
case of  ad valorem  duties any fraction less than 0.1 of a percentage 
point shall be rounded to the nearest one decimal place (in the  case of 
0.05 per cent, the fraction shall be rounded to 0.1 per cent), and in the 
case of specific duties any fraction smaller than 0.01 of one e uro or one 
Japanese yen shall be rounded to the nearest two decimal places  (in the case 
of 0.005, the fraction shall be rounded to 0.01).  
7. This Annex is based on the Harmonized System, as amended on 1 January 
2017 and:  
(a) in the case of Part 2, the eight-digit code of the tariff c lassification 
numbers of the European Union and the corresponding description  for 
each tariff line referred to in the Schedule of the European Un ion are 
based on the combined nomenclature of the European Union (Combi ned 
Nomenclature of 1 January 2017); and  
(b) in the case of Part 3, the nine-digit code of the tariff cl assification 
numbers of Japan and the corresponding description for each tar iff 
line referred to in the Schedule of Japan are based on the nati onal 
nomenclature of Japan (Statistical Code Lists for Imports as of  
1 April 2017).  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 235  
8. For greater certainty, the tariff classification numbers and  their corre­
sponding descriptions referred to in the Schedule of each Party  may be 
subject to change in case of any amendment to its nomenclature referred 
to in paragraph 7 in accordance with its laws, regulations or p ublic notifi­
cations, and shall be referred to together with the correlation  tables published 
by each Party in case of any change of nomenclature.  
PART 2  
Tariff elimination and reduction – the European Union  
SECTION A  
Notes for the Schedule of the European Union  
1. For the purposes of Article 2.8, the following categories in dicated in Column 
‘Category’ in the Schedule of the European Union in Section B a pply:  
(a) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B3’ shall be eliminated in four equal annual in stalments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(b) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5’ shall be eliminated in six equal annual ins talments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(c) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B7’ shall be eliminated in eight equal annual i nstalments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(d) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10’ shall be eliminated in 11 equal annual ins talments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(e) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B12’ shall be eliminated in 13 equal annual ins talments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(f) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B15’ shall be eliminated in 16 equal annual ins talments 
beginning on the date of entry into force of this Agreement, an d such 
goods shall thereafter be free of any customs duty;  
(g) customs duties on originating goods classified under the ta riff lines 
indicated with ‘EU10’ shall remain at the base rate from the fi rst year 
to the seventh year and be eliminated in four equal annual inst alments 
beginning on the first day of the eighth year, and such goods s hall 
thereafter be free of any customs duty;  
(h) customs duties on originating goods classified under the ta riff lines 
indicated with ‘X’ are excluded from reduction or elimination i n this 
Agreement;  ▼B
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 236  
(i) customs duties (including the agricultural element of duty ( 1 ) (marked as 
‘EA’) where this element is mentioned as part of the base rate)  on 
originating goods classified under the tariff lines indicated w ith ‘R5’ 
shall be reduced by the percentage indicated in the Schedule in  six 
equal annual instalments beginning on the date of entry into fo rce of 
this Agreement;  
(j) customs duties (including the agricultural element of duty (marked as 
‘EA’) where this element is mentioned as part of the base rate)  on 
originating goods classified under the tariff lines indicated w ith ‘R7’ 
shall be reduced by the percentage indicated in the Schedule in  eight 
equal annual instalments beginning on the date of entry into fo rce of this 
Agreement;  
(k) customs duties (including the agricultural element of duty (marked as 
‘EA’) where this element is mentioned as part of the base rate)  on 
originating goods classified under the tariff lines indicated w ith ‘R10’ 
shall be reduced by the percentage indicated in the Schedule in  11 equal 
annual instalments beginning on the date of entry into force of  this 
Agreement; and  
(l) the  ad valorem  component of the customs duties on the originating 
goods classified under the tariff lines indicated with ‘entry p rice’ shall 
be eliminated upon the date of entry into force of this Agreeme nt; the 
tariff elimination shall only apply to the  ad valorem  component of the 
customs duties; the specific duty component of the customs duti es 
resulting from the entry price system (  2 ) on these originating goods 
shall be maintained.  
2. The treatment of originating goods classified under the tari ff lines indicated 
with ‘S’ in Column ‘Note’ in the Schedule of the European Union  in Section 
B shall be subject to review pursuant to paragraphs 3 and 4 of Article 2.8.  ▼B 
( 1 ) Legal reference for EA: Annex 1 to Commission Implementing Re gulation (EU) 
2016/1821 of 6 October 2016 amending Annex I to Council Regulat ion (EEC) 
No 2658/87 on the tariff and statistical nomenclature and on th e Common Customs 
Tariff. 
( 2 ) Legal reference for entry prices: Annex 2 to Commission Imple menting Regulation (EU) 
2016/1821 of 6 October 2016 amending Annex I to Council Regulat ion (EEC) 
No 2658/87 on the tariff and statistical nomenclature and on th e Common Customs 
Tariff.
02018A1227(01) — EN — 01.02.2021 — 001.001 — 237
 ▼B 
SECTION B  
Schedule of the European Union  
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
I SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS  
01 CHAPTER 1 - LIVE ANIMALS  
0106  Other live animals  
– Mammals  
0106 12 00  – – Whales, dolphins and porpoises 
(mammals of the order Cetacea); 
manatees and dugongs (mammals 
of the order Sirenia); seals, sea 
lions and walruses (mammals of 
the suborder Pinnipedia)  X 
02 CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL  
0208  Other meat and edible meat offal, fresh, 
chilled or frozen  
0208 40  – Of whales, dolphins and porpoises 
(mammals of the order Cetacea); of 
manatees and dugongs (mammals of 
the order Sirenia); of seals, sea lions 
and walruses (mammals of the 
suborder Pinnipedia)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 238
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0208 40 10  – – Whale meat  X 
0208 40 80  – – Other  X 
0210  Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours 
and meals of meat or meat offal  
– Other, including edible flours and 
meals of meat or meat offal  
0210 92  – – Of whales, dolphins and porpoises 
(mammals of the order Cetacea); of 
manatees and dugongs (mammals 
of the order Sirenia); of seals, sea 
lions and walruses (mammals of the 
suborder Pinnipedia)  
0210 92 10  – – – Of whales, dolphins and 
porpoises (mammals of the order 
Cetacea); of manatees and 
dugongs (mammals of the order 
Sirenia)  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 239
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
03 CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC I NVERTEBRATES  
0301  Live fish  
– Ornamental fish  
0301 19 00  – – Other  7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other live fish  
0301 94  – – Atlantic and Pacific bluefin tuna 
(Thunnus thynnus , Thunnus 
orientalis ) 
0301 94 10  – – – Atlantic bluefin tuna ( Thunnus 
thynnus ) 16.0 %  B15  15.0 %  14.0 %  13.0 %  12.0 %  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  
0301 94 90  – – – Pacific bluefin tuna ( Thunnus 
orientalis ) 16.0 %  B15  15.0 %  14.0 %  13.0 %  12.0 %  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  
0301 95 00  – – Southern bluefin tuna ( Thunnus 
maccoyii ) 16.0 %  B15  15.0 %  14.0 %  13.0 %  12.0 %  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  
0302  Fish, fresh or chilled, excluding fish 
fillets and other fish meat of heading 
0304
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 240
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– Tunas (of the genus  Thunnus ), 
skipjack or stripe-bellied bonito 
(Euthynnus  (Katsuwonus ) pelamis ), 
excluding edible fish offal of 
subheadings 0302 91 to 0302 99  
0302 31  – – Albacore or longfinned tuna 
(Thunnus alalunga ) 
0302 31 90  – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %  
0302 33  – – Skipjack or stripe-bellied bonito  
0302 33 90  – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %  
0302 36  – – Southern bluefin tuna ( Thunnus 
maccoyii ) 
0302 36 90  – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %  
0302 39  – – Other  
0302 39 80  – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 241
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– Herrings ( Clupea harengus , Clupea 
pallasii ), anchovies ( Engraulis  spp.), 
sardines ( Sardina pilchardus , 
Sardinops  spp.), sardinella ( Sardinella  
spp.), brisling or sprats ( Sprattus 
sprattus ), mackerel ( Scomber 
scombrus , Scomber australasicus , 
Scomber japonicus ), Indian 
mackerels ( Rastrelliger  spp.), seer­
fishes ( Scomberomorus  spp.), jack 
and horse mackerel ( Trachurus  spp.), 
jacks, crevalles ( Caranx  spp.), cobia 
(Rachycentron canadum ), silver 
pomfrets ( Pampus  spp.), Pacific 
saury ( Cololabis saira ), scads 
(Decapterus  spp.), capelin ( Mallotus 
villosus ), swordfish ( Xiphias 
gladius ), Kawakawa ( Euthynnus 
affinis ), bonitos ( Sarda  spp.), 
marlins, sailfishes, spearfish ( Istio­
phoridae ), excluding edible fish offal 
of subheadings 0302 91 to 0302 99  
0302 42 00  – – Anchovies ( Engraulis  spp.)  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 45  – – Jack and horse mackerel 
(Trachurus  spp.)  
0302 45 10  – – – Atlantic horse mackerel 
(Trachurus trachurus ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 45 30  – – – Chilean jack mackerel 
(Trachurus murphyi ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 242
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0302 45 90  – – – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 47 00  – – Swordfish ( Xiphias gladius ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
– Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macro­
uridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae, 
excluding edible fish offal of 
subheadings 0302 91 to 0302 99  
0302 54  – – Hake ( Merluccius  spp.,  Urophycis  
spp.)  
– – – Hake of the genus  Merluccius  
0302 54 11  – – – – Cape hake (shallow-water 
hake) ( Merluccius capensis ) 
and deepwater hake (deepwater 
Cape hake) ( Merluccius 
paradoxus ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 54 15  – – – – Southern hake ( Merluccius 
australis ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 54 19  – – – – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 243
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0302 54 90  – – – Hake of the genus  Urophycis  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0302 59  – – Other  
0302 59 90  – – – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
– Other fish, excluding edible fish offal 
of subheadings 0302 91 to 0302 99  
0302 83 00  – – Toothfish ( Dissostichus  spp.)  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0303  Fish, frozen, excluding fish fillets and 
other fish meat of heading 0304  
– Tunas (of the genus  Thunnus ), 
skipjack or stripe-bellied bonito 
(Euthynnus  (Katsuwonus ) pelamis ), 
excluding edible fish offal of 
subheadings 0303 91 to 0303 99  
0303 45  – – Atlantic and Pacific bluefin tuna 
(Thunnus thynnus , Thunnus 
orientalis ) 
– – – Pacific bluefin tuna ( Thunnus 
orientalis )
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 244
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0303 45 99  – – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %  
0303 49  – – Other  
0303 49 85  – – – Other  22.0 %  B15  20.6 %  19.3 %  17.9 %  16.5 %  15.1 %  13.8 %  12.4 %  11.0 %  9.6 %  8.3 %  6.9 %  5.5 %  4.1 %  2.8 %  1.4 %  0.0 %  
– Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macro­
uridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae, 
excluding edible fish offal of 
subheadings 0303 91 to 0303 99  
0303 66  – – Hake ( Merluccius  spp.,  Urophycis  
spp.)  
– – – Hake of the genus  Merluccius  
0303 66 11  – – – – Cape hake (shallow-water 
hake) ( Merluccius capensis ) 
and deepwater hake (deepwater 
Cape hake) ( Merluccius 
paradoxus ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0303 66 12  – – – – Argentine hake (Southwest 
Atlantic hake) ( Merluccius 
hubbsi ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 245
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0303 66 13  – – – – Southern hake ( Merluccius 
australis ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0303 66 19  – – – – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0303 66 90  – – – Hake of the genus  Urophycis  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
– Other fish, excluding edible fish offal 
of subheadings 0303 91 to 0303 99  
0303 81  – – Dogfish and other sharks  
0303 81 40  – – – Blue shark ( Prionace glauca ) 8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0303 81 90  – – – Other  8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0303 84  –  –  Sea bass ( Dicentrarchus  spp.)  
0303 84 10  – – – European sea bass ( Dicen­
trarchus labrax ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0303 84 90  – – – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0304  Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 246
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– Fresh or chilled fillets of other fish  
0304 45 00  – – Swordfish ( Xiphias gladius ) 18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
– Other, fresh or chilled  
0304 53 00  – – Fish of the families Bregmace­
rotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merluc­
ciidae, Moridae and Muraenole­
pididae  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0304 54 00  – – Swordfish ( Xiphias gladius ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
– Frozen fillets of other fish  
0304 85 00  – – Toothfish ( Dissostichus  spp.)  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0304 86 00  – – Herrings ( Clupea harengus , Clupea 
pallasii ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
– Other, frozen  
0304 96  – – Dogfish and other sharks  
0304 96 10  – – – Picked dogfish ( Squalus 
acanthias ) and catsharks 
(Scyliorhinus  spp.)  7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 247
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0304 96 20  – – – Porbeagle shark ( Lamna nasus ) 7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0304 96 30  – – – Blue shark ( Prionace glauca ) 7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0304 96 90  – – – Other  7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0304 97 00  – – Rays and skates ( Rajidae ) 7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0304 99  – – Other  
– – – Other  
– – – – Other  
0304 99 99  – – – – – Other  7.5 %  B 7  S  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0305  Fish, dried, salted or in brine; smoked 
fish, whether or not cooked before or 
during the smoking process; flours, 
meals and pellets of fish, fit for human 
consumption  
– Fish fillets, dried, salted or in brine, 
but not smoked  
0305 39  – – Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 248
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0305 39 50  – – – Lesser or Greenland halibut 
(Reinhardtius hippoglossoides ), 
salted or in brine  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0305 39 90  – – – Other  16.0 %  B15  15.0 %  14.0 %  13.0 %  12.0 %  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  
– Fish, salted but not dried or smoked 
and fish in brine, other than edible 
fish offal  
0305 69  – – Other  
0305 69 30  – – – Atlantic halibut ( Hippoglossus 
hippoglossus ) 15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  0.0 %  
0306  Crustaceans, whether in shell or not, 
live, fresh, chilled, frozen, dried, salted 
or in brine; smoked crustaceans, whether 
in shell or not, whether or not cooked 
before or during the smoking process; 
crustaceans, in shell, cooked by 
steaming or by boiling in water, 
whether or not chilled, frozen, dried, 
salted or in brine; flours, meals and 
pellets of crustaceans, fit for human 
consumption  
– Frozen
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 249
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0306 12  – – Lobsters ( Homarus  spp.)  
0306 12 90  – – – Other  16.0 %  B15  15.0 %  14.0 %  13.0 %  12.0 %  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  
0306 17  – – Other shrimps and prawns  
0306 17 94  – – – Shrimps of the genus  Crangon , 
other than of the species  
Crangon crangon  12.0 %  B 7  10.5 %  9.0 %  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Live, fresh or chilled  
0306 35  – – Cold-water shrimps and prawns 
(Pandalus  spp.,  Crangon crangon ) 
– – – Shrimps of the species  Crangon 
crangon  
0306 35 10  – – – – Fresh or chilled  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
0306 35 50  – – – – Other  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
0306 36  – – Other shrimps and prawns  
0306 36 50  – – – Shrimps of the genus  Crangon , 
other than of the species  
Crangon crangon  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 250
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0306 91 00  – – Rock lobster and other sea crawfish 
(Palinurus  spp.,  Panulirus  spp.,  
Jasus  spp.)  12.5 %  B 7  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0306 92  – – Lobsters ( Homarus  spp.)  
0306 92 10  – – – Whole  8.0 %  B15  7.5 %  7.0 %  6.5 %  6.0 %  5.5 %  5.0 %  4.5 %  4.0 %  3.5 %  3.0 %  2.5 %  2.0 %  1.5 %  1.0 %  0.5 %  0.0 %  
0306 94 00  – – Norway lobsters ( Nephrops 
norvegicus ) 12.0 %  B15  11.3 %  10.5 %  9.8 %  9.0 %  8.3 %  7.5 %  6.8 %  6.0 %  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  
0306 95  – – Shrimps and prawns  
– – – Cold-water shrimps and prawns 
(Pandalus  spp.,  Crangon 
crangon ) 
– – – – Shrimps of the species  
Crangon crangon  
0306 95 11  – – – – – Cooked by steaming or by 
boiling in water  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
0306 95 19  – – – – – Other  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
0306 95 20  –  –  –  –  Pandalus  spp.  12.0 %  B 7  10.5 %  9.0 %  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other shrimps and prawns
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 251
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0306 95 30  – – – – Shrimps of the family 
Pandalidae, other than of the 
genus  Pandalus  12.0 %  B 7  10.5 %  9.0 %  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0306 95 40  – – – – Shrimps of the genus  Crangon , 
other than of the species  
Crangon crangon  18.0 %  B15  16.9 %  15.8 %  14.6 %  13.5 %  12.4 %  11.3 %  10.1 %  9.0 %  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  0.0 %  
0306 95 90  – – – – Other  12.0 %  B 7  10.5 %  9.0 %  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0307  Molluscs, whether in shell or not, live, 
fresh, chilled, frozen, dried, salted or in 
brine; smoked molluscs, whether in 
shell or not, whether or not cooked 
before or during the smoking process; 
flours, meals and pellets of molluscs, 
fit for human consumption  
– Scallops, including queen scallops, of 
the genera  Pecten , Chlamys  or Placo­
pecten  
0307 21 00  – – Live, fresh or chilled  8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 252
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0307 22  – – Frozen  
0307 22 10  – – – Coquilles St Jacques ( Pecten 
maximus ) 8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0307 22 90  – – – Other  8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
0307 29 00  – – Other  8.0 %  B 7  S  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
05 CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED  OR INCLUDED  
0507  Ivory, tortoiseshell, whalebone and 
whalebone hair, horns, antlers, hooves, 
nails, claws and beaks, unworked or 
simply prepared but not cut to shape; 
powder and waste of these products  
0507 90 00  – Other  X 
II SECTION II - VEGETABLE PRODUCTS  
07 CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS  
0702 00 00  Tomatoes, fresh or chilled  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 253
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0707 00  Cucumbers and gherkins, fresh or 
chilled  
0707 00 05  – Cucumbers  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0709  Other vegetables, fresh or chilled  
– Other  
0709 91 00  – – Globe artichokes  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0709 93  – – Pumpkins, squash and gourds 
(Cucurbita  spp.)  
0709 93 10  – – – Courgettes  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
08 CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MEL ONS  
0805  Citrus fruit, fresh or dried  
0805 10  – Oranges  
– – Sweet oranges, fresh  
0805 10 22  – – – Navel oranges  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 254
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0805 10 24  – – – White oranges  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0805 10 28  – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
– Mandarins (including tangerines and 
satsumas); clementines, wilkings and 
similar citrus hybrids  
0805 21  – – Mandarins (including tangerines 
and satsumas)  
0805 21 10  – – – Satsumas  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0805 21 90  – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0805 22 00  – – Clementines  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0805 29 00  – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 255
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0805 50  – Lemons ( Citrus limon , Citrus 
limonum ) and limes ( Citrus 
aurantifolia , Citrus latifolia ) 
0805 50 10  – – Lemons ( Citrus limon , Citrus 
limonum ) Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0806  Grapes, fresh or dried  
0806 10  – Fresh  
0806 10 10  – – Table grapes  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0808  Apples, pears and quinces, fresh  
0808 10  – Apples  
0808 10 80  – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0808 30  – Pears  
0808 30 90  – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0809  Apricots, cherries, peaches (including 
nectarines), plums and sloes, fresh
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 256
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
0809 10 00  – Apricots  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
– Cherries  
0809 21 00  – – Sour cherries ( Prunus cerasus ) Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0809 29 00  – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0809 30  – Peaches, including nectarines  
0809 30 10  – – Nectarines  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0809 30 90  – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
0809 40  – Plums and sloes  
0809 40 05  – – Plums  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
10 CHAPTER 10 - CEREALS  
1006  Rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 257
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1006 10  – Rice in the husk (paddy or rough)  
1006 10 10  – – For sowing  X 
– – Other  
1006 10 30  – – – Round grain  X 
1006 10 50  – – – Medium grain  X 
– – – Long grain  
1006 10 71  – – – – Of a length/width ratio greater 
than 2 but less than 3  X 
1006 10 79  – – – – Of a length/width ratio equal to 
or greater than 3  X 
1006 20  – Husked (brown) rice  
– – Parboiled  
1006 20 11  – – – Round grain  X 
1006 20 13  – – – Medium grain  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 258
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– – – Long grain  
1006 20 15  – – – – Of a length/width ratio greater 
than 2 but less than 3  X 
1006 20 17  – – – – Of a length/width ratio equal to 
or greater than 3  X 
– – Other  
1006 20 92  – – – Round grain  X 
1006 20 94  – – – Medium grain  X 
– – – Long grain  
1006 20 96  – – – – Of a length/width ratio greater 
than 2 but less than 3  X 
1006 20 98  – – – – Of a length/width ratio equal to 
or greater than 3  X 
1006 30  – Semi-milled or wholly milled rice, 
whether or not polished or glazed  
– – Semi-milled rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 259
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– – – Parboiled  
1006 30 21  – – – – Round grain  X 
1006 30 23  – – – – Medium grain  X 
– – – – Long grain  
1006 30 25  – – – – – Of a length/width ratio 
greater than 2 but less than 3  X 
1006 30 27  – – – – – Of a length/width ratio equal 
to or greater than 3  X 
– – – Other  
1006 30 42  – – – – Round grain  X 
1006 30 44  – – – – Medium grain  X 
– – – – Long grain  
1006 30 46  – – – – – Of a length/width ratio 
greater than 2 but less than 3  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 260
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1006 30 48  – – – – – Of a length/width ratio equal 
to or greater than 3  X 
– – Wholly milled rice  
– – – Parboiled  
1006 30 61  – – – – Round grain  X 
1006 30 63  – – – – Medium grain  X 
– – – – Long grain  
1006 30 65  – – – – – Of a length/width ratio 
greater than 2 but less than 3  X 
1006 30 67  – – – – – Of a length/width ratio equal 
to or greater than 3  X 
– – – Other  
1006 30 92  – – – – Round grain  X 
1006 30 94  – – – – Medium grain  X 
– – – – Long grain
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 261
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1006 30 96  – – – – – Of a length/width ratio 
greater than 2 but less than 3  X 
1006 30 98  – – – – – Of a length/width ratio equal 
to or greater than 3  X 
1006 40 00  – Broken rice  X 
11 CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;  INULIN; WHEAT GLUTEN  
1102  Cereal flours other than of wheat or 
meslin  
1102 90  – Other  
1102 90 50  – – Rice flour  X 
1103  Cereal groats, meal and pellets  
– Groats and meal  
1103 19  – – Of other cereals  
1103 19 50  – – – Of rice  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 262
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1103 20  – Pellets  
1103 20 50  – – Of rice  X 
1104  Cereal grains otherwise worked (for 
example, hulled, rolled, flaked, pearled, 
sliced or kibbled), except rice of 
heading 1006; germ of cereals, whole, 
rolled, flaked or ground  
– Rolled or flaked grains  
1104 19  – – Of other cereals  
– – – Other  
1104 19 91  – – – – Flaked rice  X 
12 CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GR AINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AN D FODDER
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 263
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1212  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 the variety  Cichorium 
intybus sativum ) of a kind used 
primarily for human consumption, not 
elsewhere specified or included  
– Seaweeds and other algae  
1212 21 00  – – Fit for human consumption  X 
1212 29 00  – – Other  X 
IV SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEG AR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
16 CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES  
1604  Prepared or preserved fish; caviar and 
caviar substitutes prepared from fish 
eggs 
1604 20  – Other prepared or preserved fish
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 264
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– – Other  
1604 20 90  – – – Of other fish  14.0 %  B 7  S  12.3 %  10.5 %  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Shrimps and prawns  
1605 21  – – Not in airtight containers  
1605 21 10  – – – In immediate packings of a net 
content not exceeding 2 kg  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  
1605 21 90  – – – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  
1605 29 00  – – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  
– Molluscs  
1605 56 00  – – Clams, cockles and arkshells  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  
– Other aquatic invertebrates
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 265
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1605 69 00  – – Other  26.0 %  B15  24.4 %  22.8 %  21.1 %  19.5 %  17.9 %  16.3 %  14.6 %  13.0 %  11.4 %  9.8 %  8.1 %  6.5 %  4.9 %  3.3 %  1.6 %  0.0 %  
18 CHAPTER 18 - COCOA AND COCOA PREPARATIONS  
1806  Chocolate and other food preparations 
containing cocoa  
1806 10  – Cocoa powder, containing added 
sugar or other sweetening matter  
1806 10 15  – – Containing no sucrose or 
containing less than 5 % by 
weight of sucrose (including invert 
sugar expressed as sucrose) or isog­
lucose expressed as sucrose  8.0 %  R7 
(-25 %)  S 7.8 %  7.5 %  7.3 %  7.0 %  6.8 %  6.5 %  6.3 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  
1806 10 20  – – Containing 5 % or more but less 
than 65 % by weight of sucrose 
(including invert sugar expressed 
as sucrose) or isoglucose 
expressed as sucrose  8.0 % + 
25.20 
EUR/ 
100 kg  R7 
(-25 %)  S 7.8 %+ 
24.41 
EUR/ 
100 kg  7.5 % + 
23.63 
EUR/ 
100 kg  7.3 % + 
22.84 
EUR/ 
100 kg  7.0 % + 
22.05 
EUR/ 
100 kg  6.8 % + 
21.26 
EUR/ 
100 kg  6.5 % + 
20.48 
EUR/ 
100 kg  6.3 % + 
19.69 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 
EUR/ 
100 kg  6.0 % + 
18.90 EUR/ 
100 kg
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 266
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1806 10 30  – – Containing 65 % or more but less 
than 80 % by weight of sucrose 
(including invert sugar expressed 
as sucrose) or isoglucose 
expressed as sucrose  8.0 % + 
31.40 
EUR/ 
100kg  R7 
(-25 %)  S 7.8 % + 
30.42 
EUR/ 
100 kg  7.5 % + 
29.44 
EUR/ 
100 kg  7.3 % + 
28.46 
EUR/ 
100 kg  7.0 % + 
27.48 
EUR/ 
100 kg  6.8 % + 
26.49 
EUR/ 
100 kg  6.5 % + 
25.51 
EUR/ 
100 kg  6.3 % + 
24.53 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 
EUR/ 
100 kg  6.0 % + 
23.55 EUR/ 
100 kg  
1806 10 90  – – Containing 80 % or more by 
weight of sucrose (including invert 
sugar expressed as sucrose) or isog­
lucose expressed as sucrose  8.0 % + 
41.90 
EUR/ 
100 kg  R7 
(-25 %)  S 7.8 % + 
40.59 
EUR/ 
100 kg  7.5 % + 
39.28 
EUR/ 
100 kg  7.3 % + 
37.97 
EUR/ 
100 kg  7.0 %+ 
36.66 
EUR/ 
100 kg  6.8 % + 
35.35 
EUR/ 
100 kg  6.5 % + 
34.04 
EUR/ 
100 kg  6.3 % + 
32.73 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 
EUR/ 
100 kg  6.0 % + 
31.43 EUR/ 
100 kg  
19 CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; P ASTRYCOOKS' PRODUCTS  
1901  Malt extract; food preparations of flour, 
groats, meal, starch or malt extract, not 
containing cocoa or containing less than 
40 % by weight of cocoa calculated on 
a totally defatted basis, not elsewhere 
specified or included; food preparations 
of goods of headings 0401 to 0404, not 
containing cocoa or containing less than 
5 % by weight of cocoa calculated on a 
totally defatted basis, not elsewhere 
specified or included
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 267
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1901 10 00  – Preparations suitable for infants or 
young children, put up for retail sale  7.6 % + 
EA R10 
(-66 %)  7.1 % + 
0.940 
EA 6.7 % + 
0.880 
EA 6.2 % + 
0.820 
EA 5.8 % + 
0.760 
EA 5.3 % + 
0.700 
EA 4.9 % + 
0.640 
EA 4.4 % + 
0.580 
EA 4.0 % + 
0.520 
EA 3.5 % + 
0.460 
EA 3.0 % + 
0.400 
EA 2.6 % + 
0.340 
EA 2.6 % + 
0.340 
EA 2.6 % + 
0.340 
EA 2.6 % + 
0.340 
EA 2.6 % + 
0.340 
EA 2.6 % + 
0.340 EA  
1901 20 00  – Mixes and doughs for the preparation 
of bakers' wares of heading 1905  7.6 % + 
EA R7 
(-25 %)  7.4 % + 
0.968 
EA 7.1 % + 
0.937 
EA 6.9 % + 
0.906 
EA 6.7 % + 
0.875 
EA 6.4 % + 
0.843 
EA 6.2 % + 
0.812 
EA 5.9 % + 
0.781 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 EA  
1901 90  – Other  
– – Other  
1901 90 99  – – – Other  7.6 % + 
EA R10 
(-25 %)  S 7.4 % + 
0.977 
EA 7.3 % + 
0.954 
EA 7.1 % + 
0.931 
EA 6.9 % + 
0.909 
EA 6.7 % + 
0.886 
EA 6.6 % + 
0.863 
EA 6.4 % + 
0.840 
EA 6.2 % + 
0.818 
EA 6.0 % + 
0.796 
EA 5.9 % + 
0.772 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 
EA 5.7 % + 
0.750 EA  
1904  Prepared foods obtained by the swelling 
or roasting of cereals or cereal products 
(for example, corn flakes); cereals (other 
than maize (corn)) in grain form or in 
the form of flakes or other worked 
grains (except flour, groats and meal), 
pre-cooked or otherwise prepared, not 
elsewhere specified or included  
1904 10  – Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 268
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1904 10 30  – – Obtained from rice  X 
1904 10 90  – – Other  5.1 % + 
33.60 
EUR/ 
100 kg  R7 
(-50 %)  S 4.8 % + 
31.50 
EUR/ 
100 kg  4.5 % + 
29.40 
EUR/ 
100 kg  4.1 % + 
27.30 
EUR/ 
100 kg  3.8 % + 
25.20 
EUR/ 
100 kg  3.5 % + 
23.10 
EUR/ 
100 kg  3.2 % + 
21.00 
EUR/ 
100 kg  2.9 % + 
18.90 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 EUR/ 
100 kg  
1904 20  – Prepared foods obtained from 
unroasted cereal flakes or from 
mixtures of unroasted cereal flakes 
and roasted cereal flakes or swelled 
cereals  
– – Other  
1904 20 95  – – – Obtained from rice  X 
1904 20 99  – – – Other  5.1 % + 
33.60 
EUR/ 
100 kg  R7 
(-50 %)  S 4.8 % + 
31.50 
EUR/ 
100 kg  4.5 % + 
29.40 
EUR/ 
100 kg  4.1 % + 
27.30 
EUR/ 
100 kg  3.8 % + 
25.20 
EUR/ 
100 kg  3.5 % + 
23.10 
EUR/ 
100 kg  3.2 % + 
21.00 
EUR/ 
100 kg  2.9 % + 
18.90 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 
EUR/ 
100 kg  2.6 % + 
16.80 EUR/ 
100 kg  
1904 30 00  – Bulgur wheat  8.3 % + 
25.70 
EUR/ 
100 kg  R10 
(-25 %)  S 8.1 % + 
25.12 
EUR/ 
100 kg  7.9 % + 
24.53 
EUR/ 
100 kg  7.7 % + 
23.95 
EUR/ 
100 kg  7.5 % + 
23.36 
EUR/ 
100 kg  7.4 % + 
22.78 
EUR/ 
100 kg  7.2 % + 
22.20 
EUR/ 
100 kg  7.0 % + 
21.61 
EUR/ 
100 kg  6.8 % + 
21.03 
EUR/ 
100 kg  6.6 % + 
20.44 
EUR/ 
100 kg  6.4 % + 
19.86 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 EUR/ 
100 kg
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 269
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
1904 90  – Other  
1904 90 10  – – Obtained from rice  X 
1904 90 80  – – Other  8.3 % + 
25.70 
EUR/ 
100 kg  R10 
(-25 %)  S 8.1 % + 
25.12 
EUR/ 
100 kg  7.9 % + 
24.53 
EUR/ 
100 kg  7.7 % + 
23.95 
EUR/ 
100 kg  7.5 % + 
23.36 
EUR/ 
100 kg  7.4 % + 
22.78 
EUR/ 
100 kg  7.2 % + 
22.20 
EUR/ 
100 kg  7.0 % + 
21.61 
EUR/ 
100 kg  6.8 % + 
21.03 
EUR/ 
100 kg  6.6 % + 
20.44 
EUR/ 
100 kg  6.4 % + 
19.86 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 
EUR/ 
100 kg  6.2 % + 
19.28 EUR/ 
100 kg  
20 CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS  
2009  Fruit juices (including grape must) and 
vegetable juices, unfermented and not 
containing added spirit, whether or not 
containing added sugar or other 
sweetening matter  
– Grape juice (including grape must)  
2009 61  – – Of a Brix value not exceeding 30  
2009 61 10  – – – Of a value exceeding € 18 per 
100 kg net weight  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
2009 69  – – Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 270
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– – – Of a Brix value exceeding 67  
2009 69 19  – – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
– – – Of a Brix value exceeding 30 but 
not exceeding 67  
– – – – Of a value exceeding € 18 per 
100 kg net weight  
2009 69 51  – – – – – Concentrated  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
2009 69 59  – – – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
21 CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS  
2101  Extracts, essences and concentrates, of 
coffee, tea or maté and preparations 
with a basis of these products or with 
a basis of coffee, tea or maté; roasted 
chicory and other roasted coffee 
substitutes, and extracts, essences and 
concentrates thereof
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 271
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– Extracts, essences and concentrates, 
of coffee, and preparations with a 
basis of these extracts, essences or 
concentrates or with a basis of coffee  
2101 12  – – Preparations with a basis of these 
extracts, essences or concentrates 
or with a basis of coffee  
2101 12 92  – – – Preparations with a basis of these 
extracts, essences or concentrates 
of coffee  11.5 %  R5 
(-50 %)  S 10.5 %  9.6 %  8.6 %  7.7 %  6.7 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  5.8 %  
2101 12 98  – – – Other  9.0 % + 
EA R10 
(-50 %)  S 8.6 % + 
0.954 
EA 8.2 % + 
0.909 
EA 7.8 % + 
0.863 
EA 7.4 % + 
0.818 
EA 7.0 % + 
0.772 
EA 6.5 % + 
0.727 
EA 6.1 % + 
0.681 
EA 5.7 % + 
0.636 
EA 5.3 % + 
0.590 
EA 4.9 % + 
0.545 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 EA  
2101 20  – Extracts, essences and concentrates, 
of tea or maté, and preparations with 
a basis of these extracts, essences or 
concentrates, or with a basis of tea or 
maté  
– – Preparations  
2101 20 98  – – – Other  6.5 % + 
EA R10 
(-50 %)  S 6.2 % + 
0.954 
EA 5.9 % + 
0.909 
EA 5.6 % + 
0.863 
EA 5.3 % + 
0.818 
EA 5.0 % + 
0.772 
EA 4.7 % + 
0.727 
EA 4.4 % + 
0.681 
EA 4.1 % + 
0.636 
EA 3.8 % + 
0.590 
EA 3.5 % + 
0.545 
EA 3.3 % + 
0.500 
EA 3.3 % + 
0.500 
EA 3.3 % + 
0.500 
EA 3.3 % + 
0.500 
EA 3.3 % + 
0.500 
EA 3.3 % + 
0.500 EA
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 272
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
2105 00  Ice cream and other edible ice, whether 
or not containing cocoa  
– Containing by weight of milkfats  
2105 00 91  – – 3 % or more but less than 7 %  8.0 % + 
38.50 
EUR/ 
100 kg 
MAX 
18.1 % 
+ 7.00 
EUR/ 
100 kg  R5 
(-70 %)  S 7.1 % + 
34.01 
EUR/ 
100 kg 
MAX 
16.0 % 
+ 6.18 
EUR/ 
100 kg  6.1 % + 
29.52 
EUR/ 
100 kg 
MAX 
13.9 % 
+ 5.37 
EUR/ 
100 kg  5.2 % + 
25.03 
EUR/ 
100 kg 
MAX 
11.8 % 
+ 4.55 
EUR/ 
100 kg  4.3 % + 
20.53 
EUR/ 
100 kg 
MAX 
9.7 % + 
3.73 
EUR/ 
100 kg  3.3 % + 
16.04 
EUR/ 
100 kg 
MAX 
7.5 % + 
2.92 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 
EUR/ 
100 kg 
MAX 
5.4 % + 
2.10 
EUR/ 
100 kg  2.4 % + 
11.55 EUR/ 
100 kg 
MAX 5.4 
% + 2.10 
EUR/ 
100 kg  
2105 00 99  – – 7 % or more  7.9 % + 
54.00 
EUR/ 
100 kg 
MAX 
17.8 % 
+ 6.90 
EUR/ 
100 kg  R5 
(-70 %)  S 7.0 % + 
47.70 
EUR/ 
100 kg 
MAX 
15.7 % 
+ 6.10 
EUR/ 
100 kg  6.1 % + 
41.40 
EUR/ 
100 kg 
MAX 
13.6 % 
+ 5.29 
EUR/ 
100 kg  5.1 % + 
35.10 
EUR/ 
100 kg 
MAX 
11.6 % 
+ 4.49 
EUR/ 
100 kg  4.2 % + 
28.80 
EUR/ 
100 kg 
MAX 
9.5 % + 
3.68 
EUR/ 
100 kg  3.3 % + 
22.50 
EUR/ 
100 kg 
MAX 
7.4 % + 
2.88 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 
EUR/ 
100 kg 
MAX 
5.3 % + 
2.07 
EUR/ 
100 kg  2.4 % + 
16.20 EUR/ 
100 kg 
MAX 5.3 
% + 2.07 
EUR/ 
100 kg  
2106  Food preparations not elsewhere 
specified or included
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 273
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
2106 10  – Protein concentrates and textured 
protein substances  
2106 10 80  – – Other  0.0 % + 
EA R7 
(-70 %)  S 0.0 % + 
0.912 
EA 0.0 % + 
0.825 
EA 0.0 % + 
0.737 
EA 0.0 % + 
0.650 
EA 0.0 % + 
0.562 
EA 0.0 % + 
0.475 
EA 0.0 % + 
0.387 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 
EA 0.0 % + 
0.300 EA  
2106 90  – Other  
– – Other  
2106 90 98  – – – Other  9.0 % + 
EA R5 
(-50 %)  S 8.3 % + 
0.916 
EA 7.5 % + 
0.833 
EA 6.8 % + 
0.750 
EA 6 % + 
0.666 
EA 5.3 % + 
0.583 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 
EA 4.5 % + 
0.500 EA  
22 CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR  
2204  Wine of fresh grapes, including fortified 
wines; grape must other than that of 
heading 2009  
2204 30  – Other grape must  
– – Other  
– – – Of a density of 1.33 g/cm  3 or 
less at 20 °C and of an actual 
alcoholic strength by volume not 
exceeding 1 % vol
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 274
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
2204 30 92  – – – – Concentrated  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
2204 30 94  – – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
– – – Other  
2204 30 96  – – – – Concentrated  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
2204 30 98  – – – – Other  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry 
price  Entry price  
23 CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREP ARED ANIMAL FODDER  
2309  Preparations of a kind used in animal 
feeding  
2309 90  – Other  
2309 90 10  – – Fish or marine mammal solubles  3.8 %  B 7  S  3.3 %  2.9 %  2.4 %  1.9 %  1.4 %  1.0 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
VI SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  
29 CHAPTER 29 - ORGANIC CHEMICALS
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 275
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES  
2933  Heterocyclic compounds with nitrogen 
hetero-atom(s) only  
– Other  
2933 92 00  – – Azinphos-methyl (ISO)  6.5 %  B 3  4.9 %  3.3 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
2933 99  – – Other  
2933 99 80  – – – Other  6.5 %  B 3  4.9 %  3.3 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
2934  Nucleic acids and their salts, whether or 
not chemically defined; other hetero­
cyclic compounds  
– Other  
2934 99  – – Other  
2934 99 90  – – – Other  6.5 %  B 3  4.9 %  3.3 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
32 CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DER IVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND  VARNISHES; PUTTY AND 
OTHER MASTICS; INKS  
3215  Printing ink, writing or drawing ink and 
other inks, whether or not concentrated 
or solid  
– Printing ink
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 276
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
3215 19  – – Other  
3215 19 90  – – – Other  6.5 %  B 3  4.9 %  3.3 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
3215 90  – Other  
3215 90 70  – – Other  6.5 %  B 7  5.7 %  4.9 %  4.1 %  3.3 %  2.4 %  1.6 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
VII SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICL ES THEREOF  
39 CHAPTER 39 - PLASTICS AND ARTICLES THEREOF  
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES  
3923  Articles for the conveyance or packing 
of goods, of plastics; stoppers, lids, caps 
and other closures, of plastics  
3923 10  – Boxes, cases, crates and similar 
articles  
3923 10 90  – – Other  6.5 %  B10  5.9 %  5.3 %  4.7 %  4.1 %  3.5 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Sacks and bags (including cones)  
3923 21 00  – – Of polymers of ethylene  6.5 %  B10  5.9 %  5.3 %  4.7 %  4.1 %  3.5 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 277
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
3926  Other articles of plastics and articles of 
other materials of headings 3901 to 
3914  
3926 90  – Other  
– – Other  
3926 90 97  – – – Other  6.5 %  B 7  5.7 %  4.9 %  4.1 %  3.3 %  2.4 %  1.6 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
40 CHAPTER 40 - RUBBER AND ARTICLES THEREOF  
4011  New pneumatic tyres, of rubber  
4011 30 00  – Of a kind used on aircraft  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
4011 40 00  – Of a kind used on motorcycles  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
4011 80 00  – Of a kind used on construction, 
mining or industrial handling 
vehicles and machines  4.0 %  EU10  4.0 %  4.0 %  4.0 %  4.0 %  4.0 %  4.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
4011 90 00  – Other  4.0 %  B 3  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 278
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
XII SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WA LKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREO F; PREPARED FEATHERS AND 
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR  
64 CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ART ICLES  
6402  Other footwear with outer soles and 
uppers of rubber or plastics  
– Other footwear  
6402 99  – – Other  
6402 99 05  – – – Incorporating a protective metal 
toecap  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
6402 99 10  – – – – With uppers of rubber  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – With uppers of plastics  
– – – – – Footwear with a vamp made 
of straps or which has one or 
several pieces cut out
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 279
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
6402 99 31  – – – – – – With sole and heel 
combined having a height 
of more than 3 cm  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6402 99 39  – – – – – – Other  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6402 99 50  – – – – – Slippers and other indoor 
footwear  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – – Other, with insoles of a 
length  
6402 99 91  – – – – – – Of less than 24 cm  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – – – Of 24 cm or more  
6402 99 93  – – – – – – – Footwear which cannot 
be identified as men's 
or women's footwear  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – – – – Other  
6402 99 96  – – – – – – – – For men  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 280
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
6402 99 98  – – – – – – – – For women  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6404  Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of textile materials  
– Footwear with outer soles of rubber 
or plastics  
6404 19  – – Other  
6404 19 10  – – – Slippers and other indoor 
footwear  16.9 %  B10  15.4 %  13.8 %  12.3 %  10.8 %  9.2 %  7.7 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6404 19 90  – – – Other  16.9 %  B10  15.4 %  13.8 %  12.3 %  10.8 %  9.2 %  7.7 %  6.1 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6404 20  – Footwear with outer soles of leather 
or composition leather  
6404 20 10  – – Slippers and other indoor footwear  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6404 20 90  – – Other  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
6405  Other footwear  
6405 90  – Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 281
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
6405 90 10  – – With outer soles of rubber, plastics, 
leather or composition leather  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XIII SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, M ICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE  
69 CHAPTER 69 - CERAMIC PRODUCTS  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EART HS, AND REFRACTORY GOODS  
6903  Other refractory ceramic goods (for 
example, retorts, crucibles, muffles, 
nozzles, plugs, supports, cupels, tubes, 
pipes, sheaths and rods), other than 
those of siliceous fossil meals or of 
similar siliceous earths  
6903 90  – Other  
6903 90 90  – – Other  5.0 %  B 3  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
70 CHAPTER 70 - GLASS AND GLASSWARE  
7002  Glass in balls (other than microspheres 
of heading 7018), rods or tubes, 
unworked
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 282
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
7002 20  – Rods  
7002 20 10  – – Of optical glass  3.0 %  B 3  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7002 20 90  – – Other  3.0 %  B 3  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7019  Glass fibres (including glass wool) and 
articles thereof (for example, yarn, 
woven fabrics)  
– Slivers, rovings, yarn and chopped 
strands  
7019 19  – – Other  
7019 19 10  – – – Of filaments  7.0 %  B 5  5.8 %  4.7 %  3.5 %  2.3 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XV SECTION XV - BASE METALS AND ARTICLES OF BASE METAL  
76 CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF  
7604  Aluminium bars, rods and profiles  
– Of aluminium alloys  
7604 29  – – Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 283
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
7604 29 90  – – – Profiles  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7607  Aluminium foil (whether or not printed 
or backed with paper, paperboard, 
plastics or similar backing materials) of 
a thickness (excluding any backing) not 
exceeding 0.2 mm  
– Not backed  
7607 11  – – Rolled but not further worked  
7607 11 90  – – – Of a thickness of not less than 
0.021 mm but not more than 
0.2 mm  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7607 19  – – Other  
7607 19 90  – – – Of a thickness of not less than 
0.021 mm but not more than 
0.2 mm  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7614  Stranded wire, cables, plaited bands and 
the like, of aluminium, not electrically 
insulated  
7614 10 00  – With steel core  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
7616  Other articles of aluminium  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 284
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
7616 99  – – Other  
7616 99 90  – – – Other  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
81 CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES THEREOF  
8108  Titanium and articles thereof, including 
waste and scrap  
8108 20 00  – Unwrought titanium; powders  5.0 %  B 5  4.2 %  3.3 %  2.5 %  1.7 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8108 90  – Other  
8108 90 50  – – Plates, sheets, strip and foil  7.0 %  B 5  5.8 %  4.7 %  3.5 %  2.3 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
82 CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL  
8207  Interchangeable tools for hand tools, 
whether or not power-operated, or for 
machine tools (for example, for 
pressing, stamping, punching, tapping, 
threading, drilling, boring, broaching, 
milling, turning or screw driving), 
including dies for drawing or extruding 
metal, and rock-drilling or earth-boring 
tools
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 285
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8207 30  – Tools for pressing, stamping or 
punching  
8207 30 10  – – For working metal  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8211  Knives with cutting blades, serrated or 
not (including pruning knives), other 
than knives of heading 8208, and 
blades therefor  
– Other  
8211 92 00  – – Other knives having fixed blades  8.5 %  B 5  7.1 %  5.7 %  4.3 %  2.8 %  1.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8211 93 00  – – Knives having other than fixed 
blades  8.5 %  B 5  7.1 %  5.7 %  4.3 %  2.8 %  1.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XVI SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELE VISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF S UCH ARTICLES  
84 CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANIC AL APPLIANCES; PARTS THEREOF  
8407  Spark-ignition reciprocating or rotary 
internal combustion piston engines  
8407 90  – Other engines  
– – Of a cylinder capacity exceeding 
250 cm  3
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 286
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– – – Other  
8407 90 90  – – – – Of a power exceeding 10 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8408  Compression-ignition internal 
combustion piston engines (diesel or 
semi-diesel engines)  
8408 20  – Engines of a kind used for the 
propulsion of vehicles of Chapter 87  
8408 20 10  – – For the industrial assembly of: 
pedestrian-controlled tractors of 
subheading 8701 10; motor 
vehicles of heading 8703; motor 
vehicles of heading 8704 with an 
engine of a cylinder capacity of 
less than 2,500 cm  3 ; motor 
vehicles of heading 8705  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8408 90  – Other engines  
– – Other  
– – – New, of a power  
8408 90 41  – – – – Not exceeding 15 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 287
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8408 90 43  – – – – Exceeding 15 kW but not 
exceeding 30 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8408 90 45  – – – – Exceeding 30 kW but not 
exceeding 50 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8408 90 47  – – – – Exceeding 50 kW but not 
exceeding 100 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8408 90 61  – – – – Exceeding 100 kW but not 
exceeding 200 kW  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8411  Turbojets, turbopropellers and other gas 
turbines  
– Turbojets  
8411 12  – – Of a thrust exceeding 25 kN  
8411 12 80  – – – Of a thrust exceeding 132 kN  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other gas turbines  
8411 82  – – Of a power exceeding 5,000 kW  
8411 82 80  – – – Of a power exceeding 50,000 kW  4.1 %  B 3  3.1 %  2.1 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 288
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
– Parts  
8411 91 00  – – Of turbojets or turbopropellers  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8411 99 00  – – Other  4.1 %  B 3  3.1 %  2.1 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8412  Other engines and motors  
– Hydraulic power engines and motors  
8412 29  – – Other  
– – – Other  
8412 29 81  – – – – Hydraulic fluid power motors  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Pneumatic power engines and motors  
8412 31 00  – – Linear acting (cylinders)  4.2 %  B 3  3.2 %  2.1 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8415  Air-conditioning machines, comprising 
a motor-driven fan and elements for 
changing the temperature and humidity, 
including those machines in which the 
humidity cannot be separately regulated
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 289
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8415 10  – Of a kind designed to be fixed to a 
window, wall, ceiling or floor, 
self-contained or ‘split-system’  
8415 10 90  – – Split-system  2.5 %  B 3  1.9 %  1.3 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other  
8415 81 00  – – Incorporating a refrigerating unit 
and a valve for reversal of the 
cooling/heat cycle (reversible heat 
pumps)  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8427  Fork-lift trucks; other works trucks fitted 
with lifting or handling equipment  
8427 20  – Other self-propelled trucks  
– – With a lifting height of 1 m or 
more  
8427 20 19  – – – Other  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8431  Parts suitable for use solely or 
principally with the machinery of 
headings 8425 to 8430
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 290
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8431 20 00  – Of machinery of heading 8427  4.0 %  B 3  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8456  Machine tools for working any material 
by removal of material, by laser or other 
light or photon beam, ultrasonic, electro­
discharge, electrochemical, electron 
beam, ionic-beam or plasma arc 
processes; water-jet cutting machines  
8456 30  – Operated by electrodischarge 
processes  
– – Numerically controlled  
8456 30 11  – – – Wire-cut  3.5 %  B 3  2.6 %  1.8 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8458  Lathes (including turning centres) for 
removing metal  
– Horizontal lathes  
8458 11  – – Numerically controlled  
8458 11 20  – – – Turning centres  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Automatic lathes
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 291
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8458 11 41  – – – – Single spindle  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8458 11 49  – – – – Multi-spindle  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8458 11 80  – – – Other  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482  Ball or roller bearings  
8482 10  – Ball bearings  
8482 10 10  – – With greatest external diameter not 
exceeding 30 mm  8.0 %  B 7  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 10 90  – – Other  8.0 %  B 7  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 20 00  – Tapered roller bearings, including 
cone and tapered roller assemblies  8.0 %  B 7  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 30 00  – Spherical roller bearings  8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 40 00  – Needle roller bearings  8.0 %  B 7  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 292
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8482 50 00  – Other cylindrical roller bearings  8.0 %  B 7  7.0 %  6.0 %  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 80 00  – Other, including combined ball/roller 
bearings  8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Parts  
8482 91  – – Balls, needles and rollers  
8482 91 90  – – – Other  7.7 %  B 5  6.4 %  5.1 %  3.9 %  2.6 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8482 99 00  – – Other  8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8483  Transmission shafts (including cam 
shafts and crank shafts) and cranks; 
bearing housings and plain shaft 
bearings; gears and gearing; ball or 
roller screws; gear boxes and other 
speed changers, including torque 
converters; flywheels and pulleys, 
including pulley blocks; clutches and 
shaft couplings (including universal 
joints)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 293
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8483 10  – Transmission shafts (including cam 
shafts and crank shafts) and cranks  
– – Cranks and crank shafts  
8483 10 21  – – – Of cast iron or cast steel  4.0 %  B 5  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8483 10 25  – – – Of open-die forged steel  4.0 %  B 5  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8483 10 29  – – – Other  4.0 %  B 5  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8483 10 50  – – Articulated shafts  4.0 %  B 5  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8483 20 00  – Bearing housings, incorporating ball 
or roller bearings  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
85 CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THER EOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUN D RECORDERS AND 
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES  
8501  Electric motors and generators 
(excluding generating sets)  
– Other DC motors; DC generators
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 294
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8501 32 00  – – Of an output exceeding 750 W but 
not exceeding 75 kW  2.7 %  B 3  2.0 %  1.4 %  0.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8504  Electrical transformers, static converters 
(for example, rectifiers) and inductors  
– Other transformers  
8504 32 00  – – Having a power handling capacity 
exceeding 1 kVA but not 
exceeding 16 kVA  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8504 33 00  – – Having a power handling capacity 
exceeding 16 kVA but not 
exceeding 500 kVA  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506  Primary cells and primary batteries  
8506 10  – Manganese dioxide  
– – Alkaline  
8506 10 11  – – – Cylindrical cells  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 10 18  – – – Other  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 40 00  – Silver oxide  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 295
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8506 50  – Lithium  
8506 50 10  – – Cylindrical cells  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 50 30  – – Button cells  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 50 90  – – Other  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 80  – Other primary cells and primary 
batteries  
8506 80 80  – – Other  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8506 90 00  – Parts  4.7 %  B 3  3.5 %  2.4 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8507  Electric accumulators, including 
separators therefor, whether or not 
rectangular (including square)  
8507 20  – Other lead-acid accumulators
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 296
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8507 20 80  – – Other  3.7 %  B 7  3.2 %  2.8 %  2.3 %  1.9 %  1.4 %  0.9 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8513  Portable electric lamps designed to 
function by their own source of energy 
(for example, dry batteries, 
accumulators, magnetos), other than 
lighting equipment of heading 8512  
8513 10 00  – Lamps  5.7 %  B 3  4.3 %  2.9 %  1.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8513 90 00  – Parts  5.7 %  B 3  4.3 %  2.9 %  1.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8519  Sound recording or sound reproducing 
apparatus  
8519 20  – Apparatus operated by coins, 
banknotes, bank cards, tokens or by 
other means of payment  
– – Other  
8519 20 91  – – – With laser reading system  9.5 %  B 5  7.9 %  6.3 %  4.8 %  3.2 %  1.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 297
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8527  Reception apparatus for 
radio-broadcasting, whether or not 
combined, in the same housing, with 
sound recording or reproducing 
apparatus or a clock  
– Radio-broadcast receivers not capable 
of operating without an external 
source of power, of a kind used in 
motor vehicles  
8527 21  – – Combined with sound recording or 
reproducing apparatus  
– – – Other  
8527 21 70  – – – – With laser reading system  14.0 %  B 7  12.3 %  10.5 %  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – Other  
8527 21 92  – – – – – Of the cassette-type with an 
analogue and digital reading 
system  14.0 %  B 7  12.3 %  10.5 %  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8527 21 98  – – – – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 298
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8528  Monitors and projectors, not incor­
porating television reception apparatus; 
reception apparatus for television, 
whether or not incorporating 
radio-broadcast receivers or sound or 
video recording or reproducing 
apparatus  
– Other monitors  
8528 59 00  – – Other  14.0 %  B10  12.7 %  11.5 %  10.2 %  8.9 %  7.6 %  6.4 %  5.1 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Projectors  
8528 69  – – Other  
8528 69 80  – – – Other  14.0 %  B10  12.7 %  11.5 %  10.2 %  8.9 %  7.6 %  6.4 %  5.1 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8528 72  – – Other, colour  
8528 72 10  – – – Television projection equipment  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8528 72 20  – – – Apparatus incorporating a video 
recorder or reproducer  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
8528 72 30  – – – – With integral tube  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 299
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8528 72 40  – – – – With a screen of the liquid 
crystal display (LCD) tech­
nology  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8528 72 60  – – – – With a screen of the plasma 
display panel (PDP) tech­
nology  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8528 72 80  – – – – Other  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8537  Boards, panels, consoles, desks, cabinets 
and other bases, equipped with two or 
more apparatus of heading 8535 or 
8536, for electric control or the 
distribution of electricity, including 
those incorporating instruments or 
apparatus of Chapter 90, and numerical 
control apparatus, other than switching 
apparatus of heading 8517  
8537 10  – For a voltage not exceeding 1,000 V  
– – Other  
8537 10 91  – – – Programmable memory 
controllers  2.1 %  B 5  1.8 %  1.4 %  1.1 %  0.7 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 300
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8537 10 98  – – – Other  2.1 %  B 5  1.8 %  1.4 %  1.1 %  0.7 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8540  Thermionic, cold cathode or photo­
cathode valves and tubes (for example, 
vacuum or vapour or gas filled valves 
and tubes, mercury arc rectifying 
valves and tubes, cathode ray tubes, 
television camera tubes)  
– Cathode ray television picture tubes, 
including video monitor cathode ray 
tubes  
8540 11 00  – – Colour  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XVII  SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRAN SPORT EQUIPMENT  
86 CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND  PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; 
MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQU IPMENT OF ALL KINDS  
8601  Rail locomotives powered from an 
external source of electricity or by 
electric accumulators  
8601 10 00  – Powered from an external source of 
electricity  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 301
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8601 20 00  – Powered by electric accumulators  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8602  Other rail locomotives; locomotive 
tenders  
8602 10 00  – Diesel-electric locomotives  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8602 90 00  – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8603  Self-propelled railway or tramway 
coaches, vans and trucks, other than 
those of heading 8604  
8603 10 00  – Powered from an external source of 
electricity  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8603 90 00  – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8604 00 00  Railway or tramway maintenance or 
service vehicles, whether or not 
self-propelled (for example, workshops, 
cranes, ballast tampers, trackliners, 
testing coaches and track inspection 
vehicles)  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 302
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8605 00 00  Railway or tramway passenger coaches, 
not self-propelled; luggage vans, post 
office coaches and other special 
purpose railway or tramway coaches, 
not self-propelled (excluding those of 
heading 8604)  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8606  Railway or tramway goods vans and 
wagons, not self-propelled  
8606 10 00  – Tank wagons and the like  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8606 30 00  – Self-discharging vans and wagons, 
other than those of 
subheading 8606 10  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other  
8606 91  – – Covered and closed  
8606 91 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8606 91 80  – – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8606 92 00  – – Open, with non-removable sides of 
a height exceeding 60 cm  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 303
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8606 99 00  – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607  Parts of railway or tramway locomotives 
or rolling stock  
– Bogies, bissel-bogies, axles and 
wheels, and parts thereof  
8607 11 00  – – Driving bogies and bissel-bogies  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 12 00  – – Other bogies and bissel-bogies  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 19  – – Other, including parts  
8607 19 10  – – – Axles, assembled or not; wheels 
and parts thereof  2.7 %  B12  2.5 %  2.3 %  2.1 %  1.9 %  1.7 %  1.5 %  1.2 %  1.0 %  0.8 %  0.6 %  0.4 %  0.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 19 90  – – – Parts of bogies, bissel-bogies and 
the like  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Brakes and parts thereof  
8607 21  – – Air brakes and parts thereof
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 304
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8607 21 10  – – – Of cast iron or cast steel  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 21 90  – – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 29 00  – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 30 00  – Hooks and other coupling devices, 
buffers, and parts thereof  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other  
8607 91  – – Of locomotives  
8607 91 10  – – – Axle-boxes and parts thereof  3.7 %  B12  3.4 %  3.1 %  2.8 %  2.6 %  2.3 %  2.0 %  1.7 %  1.4 %  1.1 %  0.9 %  0.6 %  0.3 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 91 90  – – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8607 99  – – Other  
8607 99 10  – – – Axle-boxes and parts thereof  3.7 %  B12  3.4 %  3.1 %  2.8 %  2.6 %  2.3 %  2.0 %  1.7 %  1.4 %  1.1 %  0.9 %  0.6 %  0.3 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 305
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8607 99 80  – – – Other  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
8608 00 00  Railway or tramway track fixtures and 
fittings; mechanical (including electro­
mechanical) signalling, safety or traffic 
control equipment for railways, 
tramways, roads, inland waterways, 
parking facilities, port installations or 
airfields; parts of the foregoing  1.7 %  B12  1.6 %  1.4 %  1.3 %  1.2 %  1.0 %  0.9 %  0.8 %  0.7 %  0.5 %  0.4 %  0.3 %  0.1 %  0.0 %  0.0 %  0.0 %  0.0 %  
87 CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING ST OCK, AND PARTS AND ACCESSORIES THEREOF  
8701  Tractors (other than tractors of 
heading 8709)  
8701 20  – Road tractors for semi-trailers  
8701 20 10  – – New  16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other, of an engine power  
8701 91  – – Not exceeding 18 kW  
8701 91 90  – – – Other  7.0 %  B12  6.5 %  5.9 %  5.4 %  4.8 %  4.3 %  3.8 %  3.2 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  
8701 92  – – Exceeding 18 kW but not 
exceeding 37 kW
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 306
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8701 92 90  – – – Other  7.0 %  B12  6.5 %  5.9 %  5.4 %  4.8 %  4.3 %  3.8 %  3.2 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  
8701 93  – – Exceeding 37 kW but not 
exceeding 75 kW  
8701 93 90  – – – Other  7.0 %  B12  6.5 %  5.9 %  5.4 %  4.8 %  4.3 %  3.8 %  3.2 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  
8701 94  – – Exceeding 75 kW but not 
exceeding 130 kW  
8701 94 90  – – – Other  7.0 %  B12  6.5 %  5.9 %  5.4 %  4.8 %  4.3 %  3.8 %  3.2 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  
8701 95  – – Exceeding 130 kW  
8701 95 90  – – – Other  7.0 %  B12  6.5 %  5.9 %  5.4 %  4.8 %  4.3 %  3.8 %  3.2 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702  Motor vehicles for the transport of ten 
or more persons, including the driver  
8702 10  – With only compression-ignition 
internal combustion piston engine 
(diesel or semi-diesel)  
– – Of a cylinder capacity exceeding 
2,500 cm  3
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 307
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8702 10 11  – – – New  16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 10 19  – – – Used  16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – Of a cylinder capacity not 
exceeding 2,500 cm  3 
8702 10 99  – – – Used  10.0 %  B12  9.2 %  8.5 %  7.7 %  6.9 %  6.2 %  5.4 %  4.6 %  3.8 %  3.1 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 20  – With both compression-ignition 
internal combustion piston engine 
(diesel or semi-diesel) and electric 
motor as motors for propulsion  
8702 20 10  – – Of a cylinder capacity exceeding 
2,500 cm  3 16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 30  – With both spark-ignition internal 
combustion reciprocating piston 
engine and electric motor as motors 
for propulsion  
8702 30 10  – – Of a cylinder capacity exceeding 
2,800 cm  3 16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 30 90  – – Of a cylinder capacity not 
exceeding 2,800 cm  3 10.0 %  B12  9.2 %  8.5 %  7.7 %  6.9 %  6.2 %  5.4 %  4.6 %  3.8 %  3.1 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 308
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8702 40 00  – With only electric motor for 
propulsion  10.0 %  B12  9.2 %  8.5 %  7.7 %  6.9 %  6.2 %  5.4 %  4.6 %  3.8 %  3.1 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 90  – Other  
– – With spark-ignition internal 
combustion piston engine  
– – – Of a cylinder capacity exceeding 
2,800 cm  3 
8702 90 11  –  –  –  –  N e w  16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 90 19  – – – – Used  16.0 %  B12  14.8 %  13.5 %  12.3 %  11.1 %  9.8 %  8.6 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Of a cylinder capacity not 
exceeding 2,800 cm  3 
8702 90 31  –  –  –  –  N e w  10.0 %  B12  9.2 %  8.5 %  7.7 %  6.9 %  6.2 %  5.4 %  4.6 %  3.8 %  3.1 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  
8702 90 90  – – With other engines  10.0 %  B12  9.2 %  8.5 %  7.7 %  6.9 %  6.2 %  5.4 %  4.6 %  3.8 %  3.1 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 309
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703  Motor cars and other motor vehicles 
principally designed for the transport 
of persons (other than those of 
heading 8702), including station 
wagons and racing cars  
8703 10  – Vehicles specially designed for 
travelling on snow; golf cars and 
similar vehicles  
8703 10 11  – – Vehicles specially designed for 
travelling on snow, with 
compression-ignition internal 
combustion piston engine (diesel or 
semi-diesel), or with spark-ignition 
internal combustion piston engine  5.0 %  B 7  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 10 18  – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other vehicles, with only spark-ignition 
internal combustion reciprocating 
piston engine  
8703 21  – – Of a cylinder capacity not 
exceeding 1,000 cm  3
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 310
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703 21 10  – – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 21 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 22  – – Of a cylinder capacity exceeding 
1,000 cm  3 but not exceeding 
1,500 cm  3 
8703 22 10  – – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 22 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 23  – – Of a cylinder capacity exceeding 
1,500 cm  3 but not exceeding 
3,000 cm  3 
– – – New  
8703 23 11  – – – – Motor caravans  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 23 19  – – – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 311
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703 23 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 24  – – Of a cylinder capacity exceeding 
3,000 cm  3 
8703 24 10  – – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 24 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other vehicles, with only 
compression-ignition internal 
combustion piston engine (diesel or 
semi-diesel)  
8703 31  – – Of a cylinder capacity not 
exceeding 1,500 cm  3 
8703 31 10  – – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 31 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 32  – – Of a cylinder capacity exceeding 
1,500 cm  3 but not exceeding 
2,500 cm  3 
– – – New  
8703 32 11  – – – – Motor caravans  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 312
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703 32 19  – – – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 32 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 33  – – Of a cylinder capacity exceeding 
2,500 cm  3 
– – – New  
8703 33 11  – – – – Motor caravans  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 33 19  – – – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 33 90  – – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 40  – Other vehicles, with both 
spark-ignition internal combustion 
reciprocating piston engine and 
electric motor as motors for 
propulsion, other than those capable 
of being charged by plugging to 
external source of electric power  
8703 40 10  – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 313
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703 40 90  – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 50 00  – Other vehicles, with both 
compression-ignition internal 
combustion piston engine (diesel or 
semi-diesel) and electric motor as 
motors for propulsion, other than 
those capable of being charged by 
plugging to external source of 
electric power  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 60  – Other vehicles, with both 
spark-ignition internal combustion 
reciprocating piston engine and 
electric motor as motors for 
propulsion, capable of being charged 
by plugging to external source of 
electric power  
8703 60 10  – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 60 90  – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 70 00  – Other vehicles, with both 
compression-ignition internal 
combustion piston engine (diesel or 
semi-diesel) and electric motor as 
motors for propulsion, capable of 
being charged by plugging to 
external source of electric power  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 314
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8703 80  – Other vehicles, with only electric 
motor for propulsion  
8703 80 10  – – New  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 80 90  – – Used  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8703 90 00  – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704  Motor vehicles for the transport of 
goods  
– Other, with compression-ignition 
internal combustion piston engine 
(diesel or semi-diesel)  
8704 21  – – Of a gross vehicle weight not 
exceeding 5 tonnes  
8704 21 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 3.5 %  B 7  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
– – – – With engines of a cylinder 
capacity exceeding 2,500 cm  3
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 315
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8704 21 31  –  –  –  –  –  N e w  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 21 39  –  –  –  –  –  U s e d  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – With engines of a cylinder 
capacity not exceeding 
2,500 cm  3 
8704 21 91  –  –  –  –  –  N e w  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 21 99  –  –  –  –  –  U s e d  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 22  – – Of a gross vehicle weight 
exceeding 5 tonnes but not 
exceeding 20 tonnes  
8704 22 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 3.5 %  B 7  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
8704 22 91  –  –  –  –  N e w  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 22 99  – – – – Used  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 316
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8704 23  – – Of a gross vehicle weight 
exceeding 20 tonnes  
8704 23 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 3.5 %  B 7  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
8704 23 91  –  –  –  –  N e w  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 23 99  – – – – Used  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other, with spark-ignition internal 
combustion piston engine  
8704 31  – – Of a gross vehicle weight not 
exceeding 5 tonnes  
8704 31 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 3.5 %  B 7  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
– – – – With engines of a cylinder 
capacity exceeding 2,800 cm  3 
8704 31 31  –  –  –  –  –  N e w  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 317
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8704 31 39  –  –  –  –  –  U s e d  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – With engines of a cylinder 
capacity not exceeding 
2,800 cm  3 
8704 31 91  –  –  –  –  –  N e w  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 31 99  –  –  –  –  –  U s e d  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 32  – – Of a gross vehicle weight 
exceeding 5 tonnes  
8704 32 10  – – – Specially designed for the 
transport of highly radioactive 
materials ( Euratom ) 3.5 %  B 7  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
8704 32 91  –  –  –  –  N e w  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 32 99  – – – – Used  22.0 %  B 7  19.3 %  16.5 %  13.8 %  11.0 %  8.3 %  5.5 %  2.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8704 90 00  – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 318
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8706 00  Chassis fitted with engines, for the 
motor vehicles of headings 8701 to 
8705  
– Chassis for tractors of heading 8701; 
chassis for motor vehicles of heading 
8702, 8703 or 8704, with either 
a compression-ignition internal 
combustion piston engine (diesel or 
semi-diesel) of a cylinder capacity 
exceeding 2,500 cm  3 or with 
a spark-ignition internal combustion 
piston engine of a cylinder capacity 
exceeding 2,800 cm  3 
8706 00 11  – – For vehicles of heading 8702 or 
8704  19.0 %  B 7  16.6 %  14.3 %  11.9 %  9.5 %  7.1 %  4.8 %  2.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8706 00 19  – – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other  
8706 00 91  – – For vehicles of heading 8703  4.5 %  B 7  3.9 %  3.4 %  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8706 00 99  – – Other  10.0 %  B 7  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8707  Bodies (including cabs), for the motor 
vehicles of headings 8701 to 8705
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 319
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8707 10  – For the vehicles of heading 8703  
8707 10 10  – – For industrial assembly purposes  4.5 %  B 7  3.9 %  3.4 %  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8707 10 90  – – Other  4.5 %  B 7  3.9 %  3.4 %  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8707 90  – Other  
8707 90 10  – – For the industrial assembly of: 
Pedestrian-controlled tractors of 
subheading 8701 10; 
Vehicles of heading 8704 with 
either a compression-ignition 
internal combustion piston engine 
(diesel or semi-diesel) of a 
cylinder capacity not exceeding 
2,500 cm  3 or with a spark-ignition 
internal combustion piston engine 
of a cylinder capacity not 
exceeding 2,800 cm  3 ; 
Special purpose motor vehicles of 
heading 8705  4.5 %  B 7  3.9 %  3.4 %  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8707 90 90  – – Other  4.5 %  B 7  3.9 %  3.4 %  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 320
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8708  Parts and accessories of the motor 
vehicles of headings 8701 to 8705  
8708 10  – Bumpers and parts thereof  
8708 10 90  – – Other  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other parts and accessories of bodies 
(including cabs)  
8708 21  – – Safety seat belts  
8708 21 90  – – – Other  4.5 %  B 5  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 70  – Road wheels and parts and 
accessories thereof  
– – Other  
8708 70 50  – – – Wheels of aluminium; parts and 
accessories of wheels, of 
aluminium  4.5 %  B 5  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 70 99  – – – Other  4.5 %  B 5  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 321
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8708 80  – Suspension systems and parts thereof 
(including shock-absorbers)  
– – Other  
8708 80 55  – – – Anti roll bars; other torsion bars  3.5 %  B 5  2.9 %  2.3 %  1.8 %  1.2 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – Other  
8708 80 91  – – – – Of closed-die forged steel  4.5 %  B 5  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 80 99  – – – – Other  3.5 %  B 5  2.9 %  2.3 %  1.8 %  1.2 %  0.6 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– Other parts and accessories  
8708 91  – – Radiators and parts thereof  
– – – Other  
8708 91 35  – – – – Radiators  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – – – Parts
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 322
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8708 91 91  – – – – – Of closed-die forged steel  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 91 99  – – – – – Other  3.5 %  B 3  2.6 %  1.8 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 92  – – Silencers (mufflers) and exhaust 
pipes; parts thereof  
8708 92 20  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of 
subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with 
either a compression-ignition 
internal combustion piston 
engine (diesel or semi-diesel) of 
a cylinder capacity not exceeding 
2,500 cm  3 or with a spark- 
ignition internal combustion 
piston engine of a cylinder 
capacity not exceeding 
2,800 cm  3 ; 
Vehicles of heading 8705  3.0 %  B 3  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 323
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8708 93  – – Clutches and parts thereof  
8708 93 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of 
subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with 
either a compression-ignition 
internal combustion piston 
engine (diesel or semi-diesel) of 
a cylinder capacity not exceeding 
2,500 cm  3 or with a spark- 
ignition internal combustion 
piston engine of a cylinder 
capacity not exceeding 2,800 cm  3 ; 
Vehicles of heading 8705  3.0 %  B 3  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 93 90  – – – Other  4.5 %  B 3  3.4 %  2.3 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 95  – – Safety airbags with inflator system; 
parts thereof
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 324
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8708 95 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of 
subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with 
either a compression-ignition 
internal combustion piston 
engine (diesel or semi-diesel) of 
a cylinder capacity not exceeding 
2,500 cm  3 or with a spark- 
ignition internal combustion 
piston engine of a cylinder 
capacity not exceeding 
2,800 cm  3 ; 
Vehicles of heading 8705  3.0 %  B 3  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8708 99  – – Other  
8708 99 93  – – – – Of closed-die forged steel  4.5 %  B 5  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711  Motorcycles (including mopeds) and 
cycles fitted with an auxiliary motor, 
with or without side-cars; side-cars
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 325
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8711 10 00  – With reciprocating internal 
combustion piston engine of a 
cylinder capacity not exceeding 
50 cm  3 8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 20  – With reciprocating internal 
combustion piston engine of a 
cylinder capacity exceeding 50 cm  3 
but not exceeding 250 cm  3 
8711 20 10  – – Scooters  8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
– – Other, of a cylinder capacity  
8711 20 92  – – – Exceeding 50 cm  3 but not 
exceeding 125 cm  3 8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 20 98  – – – Exceeding 125 cm  3 but not 
exceeding 250 cm  3 8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 30  – With reciprocating internal 
combustion piston engine of a 
cylinder capacity exceeding 250 cm  3 
but not exceeding 500 cm  3 
8711 30 10  – – Of a cylinder capacity exceeding 
250 cm  3 but not exceeding 
380 cm  3 6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 30 90  – – Of a cylinder capacity exceeding 
380 cm  3 but not exceeding 
500 cm  3 6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 326
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8711 40 00  – With reciprocating internal 
combustion piston engine of a 
cylinder capacity exceeding 500 cm  3 
but not exceeding 800 cm  3 6.0 %  B 3  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 50 00  – With reciprocating internal 
combustion piston engine of a 
cylinder capacity exceeding 800 cm  3 6.0 %  B 3  4.5 %  3.0 %  1.5 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 60  – With electric motor for propulsion  
8711 60 10  – – Bicycles, tricycles and quadricycles, 
with pedal assistance, with an 
auxiliary electric motor with 
a continuous rated power not 
exceeding 250 watts  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 60 90  – – Other  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8711 90 00  – Other  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8714  Parts and accessories of vehicles of 
headings 8711 to 8713  
8714 10  – Of motorcycles (including mopeds)  
8714 10 10  – – Brakes and parts thereof  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8714 10 20  – – Gear boxes and parts thereof  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 327
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
8714 10 30  – – Road wheels and parts and 
accessories thereof  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8714 10 40  – – Silencers (mufflers) and exhaust 
pipes; parts thereof  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8714 10 50  – – Clutches and parts thereof  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
8714 10 90  – – Other  3.7 %  B 3  2.8 %  1.9 %  0.9 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XVIII  SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASUR ING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND A PPARATUS; CLOCKS AND 
WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF  
90 CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING , CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPA RATUS; PARTS AND 
ACCESSORIES THEREOF  
9002  Lenses, prisms, mirrors and other optical 
elements, of any material, mounted, 
being parts of or fittings for instruments 
or apparatus, other than such elements 
of glass not optically worked  
– Objective lenses  
9002 11 00  – – For cameras, projectors or photo­
graphic enlargers or reducers  6.7 %  B 3  5.0 %  3.4 %  1.7 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 328
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
9011  Compound optical microscopes, 
including those for photomicrography, 
cinephotomicrography or micropro­
jection  
9011 20  – Other microscopes, for photomicro­
graphy, cinephotomicrography or 
microprojection  
9011 20 90  – – Other  6.7 %  B 5  5.6 %  4.5 %  3.4 %  2.2 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9029  Revolution counters, production 
counters, taximeters, milometers, 
pedometers and the like; speed 
indicators and tachometers, other than 
those of heading 9014 or 9015; strobo­
scopes  
9029 10 00  – Revolution counters, production 
counters, taximeters, milometers, 
pedometers and the like  1.9 %  B 5  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9029 20  – Speed indicators and tachometers; 
stroboscopes  
– – Speed indicators and tachometers
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 329
 ▼B 
CN 2017  Description  Base 
rate Catego­
ry Note  1st year  2nd 
year 3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th 
year 11th 
year 12th 
year 13th 
year 14th 
year 15th 
year As from 
16th year  
9029 20 31  – – – Speed indicators for vehicles  2.6 %  B 5  2.2 %  1.7 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9029 20 38  – – – Other  2.6 %  B 5  2.2 %  1.7 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9029 20 90  – – Stroboscopes  2.6 %  B 5  2.2 %  1.7 %  1.3 %  0.9 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9029 90 00  – Parts and accessories  2.2 %  B 5  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
XX SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES  
96 CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES  
9607  Slide fasteners and parts thereof  
9607 20  – Parts  
9607 20 10  – – Of base metal, including narrow 
strips mounted with chain scoops 
of base metal  6.7 %  B 5  5.6 %  4.5 %  3.4 %  2.2 %  1.1 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  
9620 00  Monopods, bipods, tripods and similar 
articles  
9620 00 91  – – Of plastics or of aluminium  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %  0.0 %
PART 3  
Tariff elimination and reduction - Japan  
SECTION A  
Notes for the Schedule of Japan  
1. For the purposes of Article 2.8, the following categories in dicated in Column 
‘Category’ in the Schedule of Japan in Section D apply:  
(a) in addition to customs duties on originating goods classifi ed under the 
tariff lines which are not listed in the Schedule of Japan, cus toms 
duties on originating goods classified under the tariff lines i ndicated 
with ‘A’ shall be eliminated entirely, and these goods shall be  
duty-free as from the date of entry into force of this Agreemen t; 
(b) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B3’ shall be eliminated in four equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the fourth year;  
(c) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5’ shall be eliminated in six equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the sixth year;  
(d) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5*’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 20 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in five equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the sixth year;  
(e) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5**’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in five equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the sixth year;  
(f) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5***’ shall remain at the base rate until 31 M arch of 
the fifth year, and these goods shall be duty-free as from 1 Ap ril of 
the sixth year;  
(g) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5****’ shall be eliminated as follows:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 330
 
(i) the customs duties shall be reduced to 25 per cent  ad valorem  and 
40 yen per kilogramme on the date of entry into force of this 
Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in five equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the sixth year;  
(h) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B5*****’ shall be eliminated as follows:  
(i) the customs duties shall be reduced to 35 per cent  ad valorem  and 
40 yen per kilogramme on the date of entry into force of this 
Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in five equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the sixth year;  
(i) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B7’ shall be eliminated in eight equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the eighth year;  
(j) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B7*’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in seven equal annual instalments beginning on  1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the eighth year;  
(k) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B7**’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 20 per cent of the b ase 
rate on the date of entry into force of this Agreement;  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) until 31 March of the third year; and  
(iii) the customs duties shall be eliminated from the level set  out in 
subparagraph (i) in five equal annual instalments beginning on 1 
April of the fourth year, and these goods shall be duty-free as  
from 1 April of the eighth year;  
(l) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B8’ shall be eliminated in nine equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the ninth year;  
(m) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B9*’ shall be eliminated as follows:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 331
 
(i) the customs duties shall be reduced to 2.2 per cent  ad valorem  on 
the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in nine equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the 10th year;  
(n) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10’ shall be eliminated in 11 equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the 11th year;  
(o) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10*’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in 10 equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the 11th year;  
(p) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10**’ shall be:  
(i) from the date of entry into force of this Agreement until 3 1 March 
of the 10th year, the difference between:  
(A) the sum of:  
(1) the value per kilogramme obtained by multiplying the 
value of the customs duty per kilogramme by a Coef­
ficient which shall be the difference between 100 per 
cent plus the rate set out in Column 3 of the table 
below and the value obtained by dividing the value per 
kilogramme set out in Column 2 of the table below by 
897.59 yen per kilogramme; and  
(2) the value per kilogramme set out in Column 2 of the 
table below; and  
1 2  3  
Year  Value per kilo­
gramme 
(yen)  Rate 
(%) 
1 307.87  4.3  
2 269.50  3.7  
3 231.13  3.2  
4 192.75  2.7  
5 154.38  2.2  
6 128.65  1.8  
7 102.91  1.4  
8 77.19  1.1  
9 51.46  0.7  
10 25.72  0.3  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 332
 
(B) the value for customs duty per kilogramme; and  
(ii) zero, as from 1 April of the 11th year;  
(q) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10***’ shall be eliminated as follows:  
(i) the customs duties shall be reduced to 4.3 per cent  ad valorem  on 
the date of entry into force of this Agreement;  
(ii) the customs duties shall be reduced to 2.2 per cent  ad valorem  
from the level set out in subparagraph (i) in four equal annual  
instalments beginning on 1 April of the second year; and  
(iii) the customs duties shall be eliminated from the level set  out in 
subparagraph (ii) in six equal annual instalments beginning on 1 
April of the sixth year, and these goods shall be duty-free as 
from 1 April of the 11th year;  
(r) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B10****’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 25 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in 10 equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the 11th year;  
(s) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B12’ shall be eliminated in 13 equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the 13th year;  
(t) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B12*’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
on the date of entry into force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in 12 equal annual instalments beginning on 1 
April of the second year, and these goods shall be duty-free as  
from 1 April of the 13th year;  
(u) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B12**’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 20 per cent of the b ase 
rate on the date of entry into force of this Agreement;  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) until 31 March of the sixth year; and  
(iii) the customs duties shall be eliminated from the level set  out in 
subparagraph (ii) in seven equal annual instalments beginning o n 
1 April of the seventh year, and these goods shall be duty-free  as 
from 1 April of the 13th year;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 333
 
(v) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B12***’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase 
rate on the date of entry into force of this Agreement;  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) until 31 March of the sixth year;  
(iii) the customs duties shall be reduced by 25 per cent of the  base 
rate from the level set out in subparagraph (ii) on 1 April of the 
seventh year;  
(iv) the customs duties shall remain at the level set out in su bpara­
graph (iii) until 31 March of the 12th year; and  
(v) the customs duties shall be eliminated, and these goods sha ll be 
duty-free as from 1 April of the 13th year;  
(w) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B13’ shall be eliminated in 14 equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the 14th year;  
(x) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B15’ shall be eliminated in 16 equal annual 
instalments, and these goods shall be duty-free as from 1 April  of 
the 16th year;  
(y) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B15*’ shall be:  
(i) from the date of entry into force of this Agreement until 3 1 March 
of the 15th year, the lesser of:  
(A) the difference between the value for customs duty per each 
and the value per each obtained by multiplying 20,400.55 
yen per each by 100 per cent plus the rate set out in 
Column 3 of the table below; and  
(B) the value per each set out in Column 2 of the table below; 
and 
1 2  3  
Year  Value per each 
(yen)  Rate 
(%) 
1 18,288.75  7.9  
2 17,069.50  7.4  
3 15,850.25  6.9  
4 14,631.00  6.3  
5 13,411.75  5.8  
6 12,192.50  5.3  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 334
 
1 2  3  
Year  Value per each 
(yen)  Rate 
(%) 
7 10,973.25  4.7  
8 9,754.00  4.2  
9 8,534.75  3.7  
10 7,315.50  3.1  
11 6,096.25  2.6  
12 4,877.00  2.1  
13 3,657.75  1.5  
14 2,438.50  1.0  
15 1,219.25  0.5  
(ii) zero, as from 1 April of the 16th year;  
(z) customs duties on originating goods classified under the ta riff lines 
indicated with ‘B20*’ shall be eliminated as follows:  
(i) the customs duties shall be reduced by 80 per cent of the b ase rate 
in 11 equal annual instalments beginning on the date of entry i nto 
force of this Agreement; and  
(ii) the customs duties shall be eliminated from the level set out in 
subparagraph (i) in 10 equal annual instalments beginning on 1 
April of the 12th year, and these goods shall be duty-free as f rom 
1 April of the 21st year;  
(aa) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R1’ shall be reduced as follows:  
(i) the customs duties shall be reduced to 27.5 per cent  ad valorem  
on the date of entry into force of this Agreement;  
(ii) the customs duties shall be reduced to 20 per cent  ad valorem  
from the level set out in subparagraph (i) in nine equal annual  
instalments beginning on 1 April of the second year;  
(iii) the customs duties shall be reduced to 9 per cent  ad valorem  
from the level set out in subparagraph (ii) in six equal annual  
instalments beginning on 1 April of the 11th year; and  
(iv) the customs duties shall remain at 9 per cent  ad valorem  from the 
16th year;  
(bb) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R2’ shall be the lesser of:  
(i) the difference between the value for customs duty per kilog ramme 
and the value per kilogramme obtained by multiplying 393 yen 
per kilogramme by 100 per cent plus the rate set out in Column 3 
of the table below; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 335
 
(ii) the value per kilogramme set out in Column 2 of the table below:  
1 2  3  
Year  Value per kilogramme 
(yen)  Rate 
(%) 
1 93.75  2.2  
2 93.75  1.9  
3 93.75  1.7  
4 93.75  1.4  
5 52.50  1.2  
6 49.50  0.9  
7 46.50  0.7  
8 43.50  0.4  
9 40.50  0.2  
10 and thereafter  37.50  0  
(cc) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R3’ shall be the lesser of:  
(i) the difference between the value for customs duty per kilog ramme 
and the value per kilogramme obtained by multiplying 524 yen 
per kilogramme by 100 per cent plus the rate set out in Column 3 
of the table below; and  
(ii) the value per kilogramme set out in Column 2 of the table below:  
1 2  3  
Year  Value per kilogramme 
(yen)  Rate 
(%) 
1 125  2.2  
2 125  1.9  
3 125  1.7  
4 125  1.4  
5 7 0  1.2  
6 6 6  0.9  
7 6 2  0.7  
8 5 8  0.4  
9 5 4  0.2  
10 and thereafter  5 0  0  
(dd) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R4’ shall be reduced as follows:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 336
 
(i) the customs duties shall be reduced to 39 per cent  ad valorem  on 
the date of entry into force of this Agreement;  
(ii) the customs duties shall be reduced to 20 per cent  ad valorem  
from the level set out in subparagraph (i) in nine equal annual  
instalments beginning on 1 April of the second year;  
(iii) the customs duties shall be reduced to 9 per cent  ad valorem  
from the level set out in subparagraph (ii) in six equal annual  
instalments beginning on 1 April of the 11th year; and  
(iv) the customs duties shall remain at 9 per cent  ad valorem  from the 
16th year;  
(ee) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R5’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
in 11 equal annual instalments beginning on the date of entry i nto 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the 11th year;  
(ff) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R6’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(gg) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R7’ shall be reduced by 5 per cent of the base rate on 
the date of entry into force of this Agreement and shall remain  at that 
level thereafter;  
(hh) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R8’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 25 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(ii) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R9’ shall be reduced as follows:  
(i) the customs duties shall be reduced to 5 per cent of the ba se rate 
as set out in the table below in six equal annual instalments 
beginning on the date of entry into force of this Agreement; an d 
Year  Customs duties other 
than the levy 
(yen/kg)  Levy 
(yen/kg)  
1 77.43  255.87  
2 62.87  207.73  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 337
 
Year  Customs duties other 
than the levy 
(yen/kg)  Levy 
(yen/kg)  
3 48.30  159.60  
4 33.73  111.47  
5 19.17  63.33  
6 4.60  15.20  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(jj) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R10’ shall be reduced as follows:  
(i) the customs duties shall be reduced to 5 per cent of the ba se rate 
as set out in the table below in six equal annual instalments 
beginning on the date of entry into force of this Agreement; an d 
Year  Customs duties other 
than the levy 
(yen/kg)  Levy 
(yen/kg)  
1 83.33  274.38  
2 67.65  222.77  
3 51.98  171.15  
4 36.30  119.53  
5 20.62  67.92  
6 4.95  16.30  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(kk) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R11’ shall be reduced as follows:  
(i) the customs duties shall be reduced to 35 per cent  ad valorem  
and 40 yen per kilogramme on the date of entry into force of th is 
Agreement;  
(ii) the customs duties shall be reduced by 70 per cent of the level 
set out in subparagraph (i) in 10 equal annual instalments 
beginning on 1 April of the second year; and  
(iii) the customs duties shall remain at the level set out in s ubpara­
graph (ii) from the 11th year;  
(ll) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R12’ shall be reduced as follows:  
(i) the customs duties shall be reduced to 25 per cent  ad valorem  
and 40 yen per kilogramme on the date of entry into force of th is 
Agreement;  
(ii) the customs duties shall be reduced by 70 per cent of the level 
set out in subparagraph (i) in 10 equal annual instalments 
beginning on 1 April of the second year; and  
(iii) the customs duties shall remain at the level set out in s ubpara­
graph (ii) from the 11th year;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 338
 
(mm) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R13’ shall be reduced by 15 per cent of the bas e rate 
on the date of entry into force of this Agreement and shall rem ain at 
that level thereafter;  
(nn) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R14’ shall be reduced by 25 per cent of the bas e rate 
on the date of entry into force of this Agreement and shall rem ain at 
that level thereafter;  
(oo) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R15’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 15 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(pp) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R16’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 50 per cent of the b ase rate 
in four equal annual instalments beginning on the date of entry  
into force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the fourth year;  
(qq) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R17’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 75 per cent of the b ase rate 
in 11 equal annual instalments beginning on the date of entry i nto 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the 11th year;  
(rr) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R18’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 10 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(ss) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R19’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 75 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(tt) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R20’ shall be reduced as follows:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 339
 
(i) the customs duties shall be reduced by 60 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(uu) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R21’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 63 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(vv) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R22’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 66.6 per cent of the  base 
rate in six equal annual instalments beginning on the date of e ntry 
into force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(ww) customs duties on originating goods classified under the t ariff lines 
indicated with ‘R23’ shall be reduced as follows:  
(i) the customs duties shall be reduced by 67 per cent of the b ase rate 
in six equal annual instalments beginning on the date of entry into 
force of this Agreement; and  
(ii) the customs duties shall remain at the level set out in su bpara­
graph (i) from the sixth year;  
(xx) customs duties on originating goods classified under the t ariff lines 
indicated with ‘TRQ’ shall be governed by the terms of tariff r ate 
quota applicable to that tariff line, as set out in Section B;  
(yy) customs duties on originating goods classified under the t ariff lines 
indicated with ‘Xb’ shall be excluded from any commitment of ta riff 
elimination or reduction, and remain at the base rate;  
(zz) originating goods classified under the tariff lines indica ted with ‘Xq1’, 
for which tariff rate quotas are set out in Japan's Schedule to  the WTO 
Agreement, shall be excluded from any tariff commitment under t his 
Agreement;  
(aaa) originating goods classified under the tariff lines indic ated with ‘Xq2’, 
for which tariff rate quotas are set out by relevant cabinet or ders of 
Japan, shall be excluded from any tariff commitment under this 
Agreement; and  
(bbb) originating goods classified under the tariff lines indic ated with ‘X’ 
shall be excluded from any tariff commitment referred to in par agraph 
1 of Part 1 and subparagraphs (a) to (yy).  
2. Originating goods classified under the tariff lines indicate d with ‘SG-n’ in 
Column ‘Note’ in the Schedule of Japan shall be subject to the provisions of 
Section C.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 340
 
3. The treatment of originating goods classified under the tari ff lines indicated 
with ‘S’ in Column ‘Note’ in the Schedule of Japan shall be sub ject to 
review pursuant to paragraphs 3 and 4 of Article 2.8.  
4. Paragraph 6 of Part 1 shall not be applied to the case of cu stoms duties on 
originating goods classified under the tariff lines 210610.219 and 
210690.283.  
SECTION B  
Tariff rate quotas of Japan  
1. General provisions  
(a) For the purposes of subparagraph 1(xx) of Section A, custom s duties on 
originating goods classified under the tariff lines indicated w ith ‘TRQ-n’ 
in Column ‘Note’ in the Schedule of Japan shall be governed by the 
terms of the tariff rate quota (TRQ) for that specific tariff l ine, as set out 
in this Section, beginning on the date of entry into force of t his 
Agreement.  
(b) For the purposes of implementing the TRQ set out in this Se ction, where 
the first year is less than 12 months, the aggregate quota quan tity for the 
first year set out in each TRQ shall be reduced to a part of th e aggregate 
quota quantity that is proportional to the number of complete m onths 
remaining in the first year. For the purposes of this subparagr aph, 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), provide d that the 
unit specified in relevant provisions in this Section shall app ly. 
(c) In this Section, the descriptions of product or products in  the title of each 
TRQ are not necessarily exhaustive. These descriptions are incl uded 
solely to assist users in understanding this Section and shall not alter 
or supersede the coverage for each TRQ established by reference  to the 
relevant tariff lines.  
2. TRQ-1: Wheat products  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraph (d), is set out in the ta ble below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 100  
2 120  
3 140  
4 160  
5 180  
6 200  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 200 metric tonnes.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 341
 
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 190410.221, 190420.221, 190430.010, 1904 90.210 
and 210690.214.  
(d) TRQ-1 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by the 
Ministry of Agriculture, Forestry and Fisheries of Japan (herei nafter 
referred to in this Section as ‘MAFF’), or its successor, as a State 
Trading Enterprise using a simultaneous buy-sell (hereinafter r eferred 
to in this Section as ‘SBS’) mechanism. Japan may collect the i mport 
mark-up for goods imported under the TRQ-1. The amount of the i mport 
mark-up shall not exceed the amount permitted for the goods und er 
Japan's Schedule to the WTO Agreement.  
3. TRQ-2: Mixes and doughs and cake mixes  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free is set out in the table below : 
Year  Aggregate quota quantity 
(metric tonnes)  
1 10,400  
2 11,160  
3 11,920  
4 12,680  
5 13,440  
6 14,200  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 14,200 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 190120.222, 190120.232, 190120.235 and 
190120.243.  
(d) TRQ-2 shall be administered by Japan, in a non-discriminato ry manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
4. TRQ-3: Food preparations made primarily of wheat  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free is set out in the table below : ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 342
 
Year  Aggregate quota quantity 
(metric tonnes)  
1 2,000  
2 2,200  
3 2,400  
4 2,600  
5 2,800  
6 3,000  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 3,000 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 190190.242, 190190.247, 190190.252 and 
190190.267.  
(d) TRQ-3 shall be administered by Japan, in a non-discriminato ry manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
5. TRQ-4: Wheat flour, pellets, rolled and food preparations  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraph (d), is set out in the ta ble below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 3,700  
2 3,800  
3 3,900  
4 4,000  
5 4,100  
6 4,200  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 4,200 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 343
 
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 110100.011, 110100.091, 110290.210, 1103 11.010, 
110319.210, 110320.110, 110320.510, 110419.111, 110419.121, 
110429.111, 110429.121, 110811.010, 190120.131, 190120.151, 
190190.151 and 190190.171.  
(d) TRQ-4 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by MAFF , 
or its successor, as a State Trading Enterprise using a SBS mec hanism. 
Japan may collect the import mark-up for goods imported under t he 
TRQ-4. The amount of the import mark-up shall not exceed the 
amount permitted for the goods under Japan's Schedule to the WT O 
Agreement.  
6. TRQ-5: Wheat  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraphs (e) and (f), and the max imum 
import mark-up to set the minimum selling price for each year f or those 
goods are set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  Maximum import 
mark-up to set the 
minimum selling price 
(yen/kg)  
1 200  16.2  
2 212  15.3  
3 223  14.5  
4 235  13.6  
5 247  12.8  
6 258  11.9  
7 270  11.1  
8 270  10.2  
9 270  9.4  
For the 10th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 270 metric tonnes. For the 10th year a nd for 
each subsequent year, the maximum import mark-up to set the min imum 
selling price shall remain at 9.4 yen per kilogramme for the or iginating 
goods.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 100111.010, 100119.010, 100191.011, 1001 91.019, 
100199.011, 100199.019 and 100860.210.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 344
 
(d) TRQ-5 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by MAFF , 
or its successor, as a State Trading Enterprise using a SBS mec hanism.  
(e) For the purposes of TRQ-5, ‘maximum import mark-up to set t he 
minimum selling price’ means the maximum amount that MAFF, or 
its successor, may add to the amount paid for goods when it set s the 
minimum selling price at or above which MAFF, or its successor,  shall 
not reject a bid in an SBS tender unless the tender amount in t he SBS 
tender is fully subscribed through higher bids.  
(f) The difference between the amount paid by the purchaser in an SBS 
transaction for goods and the amount paid by MAFF, or its succe ssor, 
for the goods shall be retained by MAFF, or its successor, as t he import 
mark-up for the goods, which can be more than the maximum impor t 
mark-up to set the minimum selling price but shall not exceed t he 
amount permitted for the goods under Japan's Schedule to the WT O 
Agreement.  
7. TRQ-6: Udon  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff line set out in subpara­
graph (c) that shall be duty-free is set out in the table below : 
Year  Aggregate quota quantity 
(metric tonnes)  
1 1 0  
For the second year and for each subsequent year, the aggregate  quota 
quantity shall remain at 10 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 190219.092.  
(d) TRQ-6 shall be administered by Japan, in a non-discriminato ry manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
8. TRQ-7: Barley flour, groats and pellets  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraph (d), is set out in the ta ble below:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 345
 
Year  Aggregate quota quantity 
(metric tonnes)  
1 100  
2 120  
3 140  
4 160  
5 180  
6 200  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 200 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 110290.110, 110319.110, 110320.410, 1104 19.410, 
110429.410 and 190410.231.  
(d) TRQ-7 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by MAFF , 
or its successor, as a State Trading Enterprise using a SBS mec hanism. 
Japan may collect the import mark-up for goods imported under t he 
TRQ-7. The amount of the import mark-up shall not exceed the 
amount permitted for the goods under Japan's Schedule to the WT O 
Agreement.  
9. TRQ-8: Food preparations of barley  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraph (d), is set out in the ta ble below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 100  
2 120  
3 140  
4 160  
5 180  
6 200  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 200 metric tonnes.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 346
 
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 190120.141, 190190.161, 190420.231, 1904 90.310 
and 210690.216.  
(d) TRQ-8 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by MAFF , 
or its successor, as a State Trading Enterprise using a SBS mec hanism. 
Japan may collect the import mark-up for goods imported under t he 
TRQ-8. The amount of the import mark-up shall not exceed the 
amount permitted for the goods under Japan's Schedule to the WT O 
Agreement.  
10. TRQ-9: Barley  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free, subject to an import mark-up  applied by 
Japan as provided for in subparagraphs (e) and (f), and the max imum 
import mark-up to set the minimum selling price for each year f or those 
goods are set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  Maximum import mark-up 
to set the minimum selling 
price 
(yen/kg)  
1 3 0  7.6  
2 3 0  7.2  
3 3 0  6.8  
4 3 0  6.4  
5 3 0  6.0  
6 3 0  5.6  
7 3 0  5.2  
8 3 0  4.8  
9 3 0  4.4  
For the 10th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 30 metric tonnes. For the 10th year an d for each 
subsequent year, the maximum import mark-up to set the minimum 
selling price shall remain at 4.4 yen per kilogramme.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 100310.010 and 100390.019.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 347
 
(d) TRQ-9 shall be established outside the tariff rate quota se t out in Japan's 
Schedule to the WTO Agreement and shall be administered by MAFF , 
or its successor, as a State Trading Enterprise using a SBS mec hanism. 
A longer shipping period based on a trading contract between an  
importer and a producer shall be allowed.  
(e) For the purposes of TRQ-9, ‘maximum import mark-up to set t he 
minimum selling price’ means the maximum amount that MAFF, or 
its successor, may add to the amount paid for goods when it set s the 
minimum selling price at or above which MAFF, or its successor,  shall 
not reject a bid in an SBS tender unless the tender amount in t he SBS 
tender is fully subscribed through higher bids.  
(f) The difference between the amount paid by the purchaser in an SBS 
transaction for goods and the amount paid by MAFF, or its succe ssor, 
for the goods shall be retained by MAFF, or its successor, as t he import 
mark-up for the goods, which can be more than the maximum impor t 
mark-up to set the minimum selling price but shall not exceed t he 
amount permitted for the goods under Japan's Schedule to the WT O 
Agreement.  
11. TRQ-10: Malt  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free is set out in the table below : 
Year  Aggregate quota quantity 
(metric tonnes)  
1 185,700  
For the second year and for each subsequent year, the aggregate  quota 
quantity shall remain at 185,700 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 110710.029 and 110720.020.  
(d) TRQ-10 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
12. TRQ-11: Coffee, tea mixes, food preparations and doughs  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (c) that shall be duty-free is set out in the table below : ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 348
 
Year  Aggregate quota quantity 
(metric tonnes)  
1 1,270  
2 1,321  
3 1,372  
4 1,423  
5 1,474  
6 1,525  
7 1,576  
8 1,627  
9 1,678  
10 1,729  
11 1,780  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 1,780 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 170290.219, 190120.239, 190190.217, 1901 90.248, 
190190.253, 210112.110, 210112.246, 210120.246, 210690.251, 
210690.271, 210690.272 and 210690.281.  
(d) TRQ-11 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
13. TRQ-12: Food preparations  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff line set out in subpara­
graph (c) that shall be duty-free is set out in the table below : 
Year  Aggregate quota quantity 
(metric tonnes)  
1 150.0  
2 157.5  
3 165.0  
4 172.5  
5 180.0  
6 187.5  
7 195.0  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 349
 
Year  Aggregate quota quantity 
(metric tonnes)  
8 202.5  
9 210.0  
10 217.5  
11 225.0  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 225 metric tonnes.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 210690.590.  
(d) TRQ-12 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
14. TRQ-13: Glucose and fructose  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (d) is set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 1,780  
2 2,136  
3 2,492  
4 2,848  
5 3,204  
6 3,560  
7 3,916  
8 4,272  
9 4,628  
10 4,984  
11 5,340  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 5,340 metric tonnes.  
(b) (i) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines set out in sub para­
graph (d)(i) shall be duty-free.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 350
 
(ii) The in-quota rate of customs duty other than the levy on o riginating 
goods of the European Union classified under the tariff lines s et out 
in subparagraph (d)(ii) shall be 21.5 yen per each kilogramme o f the 
sugar portion of those originating goods, on which Japan may 
charge a levy. The rate of that levy shall be no greater than t hat 
of a levy applicable at the time of importation on originating goods 
classified under the tariff line 170199.200. The sugar portion of 
those originating goods of the European Union classified under 
the tariff lines set out in subparagraph (d)(ii) shall be deter mined 
by the weight of sucrose (dry matter basis), contained in those  
originating goods.  
(c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (d) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(d) (i) Subparagraphs (a), (b)(i) and (c) shall apply to the or iginating goods 
classified under the tariff lines 170230.221, 170230.229, 
170240.220, 170260.220 and 170290.529.  
(ii) Subparagraphs (a), (b)(ii) and (c) shall apply to the orig inating goods 
classified under the tariff lines 170230.210, 170240.210 and 
170260.210.  
(e) TRQ-13 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
15. TRQ-14: Food preparations  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff line set out in subpara­
graph (c) and the in-quota rate of customs duty for each year a re set out 
in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  In-quota rate of customs 
duty 
(%) 
1 3,500  14.0  
2 3,850  14.0  
3 4,200  14.0  
4 4,550  14.0  
5 4,900  14.0  
6 5,250  14.0  
7 5,600  14.0  
8 5,950  14.0  
9 6,300  14.0  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 351
 
Year  Aggregate quota quantity 
(metric tonnes)  In-quota rate of customs 
duty 
(%) 
10 6,650  14.0  
11 7,000  14.0  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 7,000 metric tonnes. For the 12th year  and for 
each subsequent year, the in-quota rate of customs duty shall r emain at 
14.0 %.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 190190.211.  
(d) TRQ-14 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
16. TRQ-15: Food preparations containing more than 50 per cent of sucrose, and 
cocoa powder  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (d) is set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 100  
2 103  
3 106  
4 109  
5 112  
6 115  
7 118  
8 121  
9 124  
10 127  
11 130  
For the 12th year and each subsequent year, the aggregate quota  quantity 
shall remain at 130 metric tonnes.  
(b) (i) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 170113.000, 
170114.190, 200540.190, 200551.190, 200599.119, 210690.282 
and 210690.510 shall be duty-free.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 352
 
(ii) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 190190.219 and  
210690.284 shall be reduced as follows:  
Year  In-quota rate of customs duty 
(%) 
1 28.7  
2 27.6  
3 26.5  
4 25.4  
5 24.3  
6 23.3  
7 22.2  
8 21.1  
9 20.0  
10 18.9  
11 17.9  
For the 12th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at 17.9 %.  
(iii) The in-quota rate of customs duty on originating goods of  the 
European Union classified under the tariff line 180610.100 shal l 
be reduced as follows:  
Year  In-quota rate of customs duty 
(%) 
1 28.4  
2 27.0  
3 25.7  
4 24.3  
5 23.0  
6 21.6  
7 20.3  
8 18.9  
9 17.6  
10 16.2  
11 14.9  
For the 12th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at 14.9 %.  
(c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (d) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 353
 
(d) Subparagraphs (a) to (c) shall apply to the originating goo ds classified 
under the tariff lines 170113.000, 170114.190, 180610.100, 1901 90.219, 
200540.190, 200551.190, 200599.119, 210690.282, 210690.284 and 
210690.510.  
(e) TRQ-15 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
17. TRQ-16: Sugar  
(a) The in-quota rate of customs duty on originating goods of t he European 
Union classified under the tariff lines set out in subparagraph  (c) shall be 
duty-free, subject to levies which shall be refunded in accorda nce with 
the laws and regulations of Japan, when:  
(i) the aggregate volume of the originating goods imported from  the 
European Union in any year does not exceed the aggregate quota 
quantity set out in the table below; and  
Year  Aggregate quota quantity 
(metric tonnes)  
1 500  
For the second year and for each subsequent year, the aggregate  quota 
quantity shall remain at 500 metric tonnes.  
(ii) the originating goods are imported with certificate of pro duct testing 
and development which certifies the originating goods meet crit eria 
and conditions set out in the laws and regulations of Japan.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a)(i) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 170112.100, 170112.200, 170114.110, 1701 14.200, 
170191.000, 170199.100, 170199.200, 170290.110, 170290.211, 
170290.521 and 210690.221.  
(d) TRQ-16 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
18. TRQ-17: Starch  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (d) is set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 6,400  
2 6,550  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 354
 
Year  Aggregate quota quantity 
(metric tonnes)  
3 6,700  
4 6,850  
5 7,000  
6 7,150  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 7,150 metric tonnes.  
(b) (i) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 110812.090, 
110813.090, 110814.090, 110819.019 and 110819.099 shall be 
duty-free, subject to levy of up to 25 per cent, only if those orig­
inating goods are imported for manufacturing starch sugar, dext rin, 
dextrin glue, dissolve starch, roasted starch or starch glue.  
(ii) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff line 110813.090 
imported for other purposes than those stipulated in subparagra ph 
(b)(i) shall be duty-free only if those originating goods are 
imported under the following condition:  
(A) those originating goods are not used directly for retail sa le or 
food service industry; (  1 ) or 
(B) the quota quantity to be allocated for each application mad e by 
an importer shall not exceed the limit of three multiplied by 
the quantity of the potato starch, specified in application, 
produced from domestic potato and used by the importer in 
Japan.  
(iii) The in-quota rate of customs duty on originating goods of  the 
European Union classified under the tariff line 110820.090 shal l 
be duty-free.  
(iv) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff line 110812.090 
imported for other purposes than those stipulated in subparagra ph 
(b)(i) shall be 12.5 per cent.  
(v) The in-quota rate of customs duty on originating goods of t he 
European Union classified under the tariff lines 190120.159 (no t 
containing added sugar) and 190190.179 (not containing added 
sugar) shall be 16 per cent.  
(vi) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 110814.090, 
110819.019 and 110819.099 imported for other purposes than 
those stipulated in subparagraph (b)(i) shall be 25 per cent.  
(vii) The in-quota rate of customs duty on originating goods of  the 
European Union classified under the tariff lines 190120.159 
(containing added sugar) and 190190.179 (containing added 
sugar) shall be 25 per cent.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 355  
( 1 ) The imports under subparagraph (b)(ii)(A) are to be certified  by the Government of 
Japan as not being used directly for retail sale or food servic e industry on a certificate 
of tariff rate quota.
 (c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (d) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(d) Subparagraphs (a) to (c) shall apply to the originating goo ds classified 
under the tariff lines 110812.090, 110813.090, 110814.090, 1108 19.019, 
110819.099, 110820.090, 190120.159 and 190190.179.  
(e) TRQ-17 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
19. TRQ-18: Prepared edible fats and oils  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff line set out in subpara­
graph (c) and the in-quota rate of customs duty for each year a re set out 
in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  In-quota rate of customs 
duty 
(%) 
1 360  20.3  
2 380  19.4  
3 400  18.4  
4 420  17.4  
5 440  16.5  
6 460  15.5  
7 480  14.5  
8 500  13.6  
9 520  12.6  
10 540  11.6  
11 560  10.7  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 560 metric tonnes. For the 12th year a nd for 
each subsequent year, the in-quota rate of customs duty shall r emain at 
10.7 %.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 210690.291.  
(d) TRQ-18 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 356
 
20. TRQ-19: Food preparations containing cocoa  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff line set out in subpara­
graph (c) and the in-quota rate of customs duty for each year a re set out 
in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  In-quota rate of customs 
duty 
(%) 
1 580  20.3  
2 580  19.4  
3 580  18.4  
4 580  17.4  
5 580  16.5  
6 580  15.5  
7 580  14.5  
8 580  13.6  
9 580  12.6  
10 580  11.6  
11 580  10.7  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 580 metric tonnes. For the 12th year a nd for 
each subsequent year, the in-quota rate of customs duty shall r emain at 
10.7 %.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 180620.290.  
(d) TRQ-19 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
21. TRQ-20: Food preparations containing cocoa (for the prepara tion of 
chocolate)  
(a) The in-quota rate of customs duty on originating goods of t he European 
Union classified under the tariff line set out in subparagraph (c) shall be 
duty-free, when:  
(i) the aggregate volume of the originating goods imported from  the 
European Union in any year does not exceed the aggregate quota 
quantity set out in the table below; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 357
 
Year  Aggregate quota quantity 
(metric tonnes)  
1 440  
2 526  
3 612  
4 698  
5 784  
6 870  
7 956  
8 1,042  
9 1,128  
10 1,214  
11 1,300  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 1,300 metric tonnes.  
(ii) the quota quantity to be allocated for each application ma de by an 
importer shall not exceed the limit of three multiplied by the 
quantity of the milk powder, specified in application, produced  
from domestic milk and used by the importer for the production 
of chocolate in Japan.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff line set out in subparagraph (c) im ported in 
excess of the aggregate quota quantity set out in subparagraph (a)(i) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff line 180620.290.  
(d) TRQ-20 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
22. TRQ-21: Evaporated milk  
(a) The in-quota rate of customs duty on originating goods of t he European 
Union classified under the tariff lines set out in subparagraph  (c) shall be 
duty-free, when:  
(i) the aggregate volume of the originating goods imported from  the 
European Union in any year does not exceed the aggregate quota 
quantity set out in the table below; and  
Year  Aggregate quota quantity 
(metric tonnes)  
1 780  
2 1,124  
3 1,468  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 358
 
Year  Aggregate quota quantity 
(metric tonnes)  
4 1,812  
5 2,156  
6 2,500  
For the seventh year and for each subsequent year, the aggregat e 
quota quantity shall remain at 2,500 metric tonnes.  
(ii) the originating goods are liquid at ordinary temperature, 
approximately from 1 to 32 degrees Celsius.  
(b) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (c) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a)(i) shall 
be excluded from any tariff commitment under this Agreement.  
(c) Subparagraphs (a) and (b) shall apply to the originating go ods classified 
under the tariff lines 040291.129 and 040291.290.  
(d) TRQ-21 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
23. TRQ-22: Whey  
(a) The in-quota rate of customs duty on originating goods of t he European 
Union classified under the tariff lines 040410.139, 040410.149,  
040410.189, 040490.118, 040490.128 and 040490.138 shall be 
duty-free. The in-quota rate of customs duty on originating goo ds of 
the European Union classified under the tariff lines 040410.129  and 
040410.169 shall be eliminated as follows:  
Year  In-quota rate of customs 
duty 
(containing added sugar) 
(%) In-quota rate of customs 
duty 
(not containing added 
sugar) 
(%) 
1 31.8  22.7  
2 28.6  20.5  
3 25.5  18.2  
4 22.3  15.9  
5 19.1  13.6  
6 0.0  0.0  
For the seventh year and for each subsequent year, the in-quota  rate of 
customs duty shall remain at zero.  
(b) The in-quota rate of customs duty set out in subparagraph ( a) shall be 
applied when:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 359
 
(i) the aggregate volume of the originating goods imported from  the 
European Union in any year does not exceed the aggregate quota 
quantity set out in the table below; and  
Year  Aggregate quota quantity 
(metric tonnes)  
1 6,200  
2 6,520  
3 6,840  
4 7,160  
5 7,480  
6 7,800  
7 8,120  
8 8,440  
9 8,760  
10 9,080  
11 9,400  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 9,400 metric tonnes.  
(ii) the following condition is satisfied:  
(A) the ash content of the originating goods classified under t he 
tariff lines 040410.129 and 040410.169 are more than or 
equal to 11 per cent;  
(B) the originating goods classified under the tariff lines 
040410.149, 040410.189, 040490.118, 040490.128 and 
040490.138 are whey and products consisting of natural 
milk constitutions, used for infant formula; or  
(C) the originating goods classified under the tariff lines 
040410.139 and 040410.149 are whey permeate with protein 
content less than 5 per cent.  
(c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines 040410.129, 040410.139, 04041 0.149, 
040410.169 and 040410.189 imported in excess of the aggregate q uota 
quantity set out in subparagraph (b)(i) shall be determined in accordance 
with categories ‘R11’ and ‘R12’ for the originating goods conta ining 
a milk protein content of less than 25 per cent and the origina ting 
goods containing a milk protein content equal to or greater tha n 25 
per cent but less than 45 per cent, ‘B5****’ and ‘B5*****’ for the 
originating goods containing a milk protein content equal to or  greater 
than 45 per cent or ‘A’ for the originating goods for manufactu ring 
mixed feeds containing added colouring matter, as set out in su bpara­
graphs 1(kk), 1(ll), 1(g), 1(h) and 1(a) respectively of Sectio n A. The 
rate of customs duty on originating goods of the European Union  clas­
sified under the tariff lines 040490.118, 040490.128 and 040490 .138 
imported in excess of the aggregate quota quantity set out in s ubpara­
graph (b)(i) shall be excluded from any tariff commitment under  this 
Agreement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 360
 
(d) Subparagraphs (a) to (c) shall apply to the originating goo ds classified 
under the tariff lines 040410.129, 040410.139, 040410.149, 0404 10.169, 
040410.189, 040490.118, 040490.128 and 040490.138.  
(e) TRQ-22 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
24. TRQ-23: Butter, skimmed milk powder, milk powder, butter mi lk powder 
and condensed milk  
(a) The aggregate quota quantity in a particular year of origin ating goods of 
the European Union classified under the tariff lines set out in  subpara­
graph (e), expressed in terms of whole milk equivalent (metric tonnes) 
calculated with a conversion factor listed in subparagraph (c) is set out in 
the table below:  
Year  Aggregate quota quantity 
(whole milk equivalent (metric tonnes))  
1 12,857  
2 13,286  
3 13,714  
4 14,143  
5 14,571  
6 15,000  
For the seventh year and for each subsequent year, the aggregat e quota 
quantity shall remain at 15,000 whole milk equivalent (metric t onnes).  
(b) (i) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 040510.129, 
040510.229, 040520.090, 040590.190 and 040590.229 shall be 
reduced as follows:  
Year  In-quota rate of customs duty for 
butter  
1 35 % + 290 yen/kg  
2 35 % + 261 yen/kg  
3 35 % + 232 yen/kg  
4 35 % + 203 yen/kg  
5 35 % + 174 yen/kg  
6 35 % + 145 yen/kg  
7 35 % + 116 yen/kg  
8 35 % + 87 yen/kg  
9 35 % + 58 yen/kg  
10 35 % + 29 yen/kg  
11 35 %  
For the 12th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at 35 %.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 361
 
(ii) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 040210.129, 
040210.212, 040210.229, 040221.212, 040221.229 and 040229.291 
shall be reduced as follows:  
Year  In-quota rate of customs duty 
for skimmed milk powder 
(not containing added sugar)  In-quota rate of customs duty 
for skimmed milk powder 
(containing added sugar)  
1 25 % + 130 yen/kg  35 % + 130 yen/kg  
2 25 % + 117 yen/kg  35 % + 117 yen/kg  
3 25 % + 104 yen/kg  35 % + 104 yen/kg  
4 25 % + 91 yen/kg  35 % + 91 yen/kg  
5 25 % + 78 yen/kg  35 % + 78 yen/kg  
6 25 % + 65 yen/kg  35 % + 65 yen/kg  
7 25 % + 52 yen/kg  35 % + 52 yen/kg  
8 25 % + 39 yen/kg  35 % + 39 yen/kg  
9 25 % + 26 yen/kg  35 % + 26 yen/kg  
10 25 % + 13 yen/kg  35 % + 13 yen/kg  
11 25 %  35 %  
For the 12th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at 25 % for skimmed milk powder not 
containing added sugar, or 35 % for skimmed milk powder 
containing added sugar.  
(iii) The in-quota rate of customs duty on originating goods of  the 
European Union classified under the tariff lines 040221.119, 
040221.129, 040229.119, 040229.129, 040390.113, 040390.123 
and 040390.133 shall be reduced as follows:  
Year  In-quota rate of customs 
duty for butter milk 
powder 
(not containing added 
sugar)  In-quota rate of customs 
duty for butter milk 
powder 
(containing added sugar)  In-quota rate of customs 
duty for milk powder  
1 25 % + 200 yen/kg  35 % + 200 yen/kg  30 % + 210 yen/kg  
2 25 % + 180 yen/kg  35 % + 180 yen/kg  30 % + 189 yen/kg  
3 25 % + 160 yen/kg  35 % + 160 yen/kg  30 % + 168 yen/kg  
4 25 % + 140 yen/kg  35 % + 140 yen/kg  30 % + 147 yen/kg  
5 25 % + 120 yen/kg  35 % + 120 yen/kg  30 % + 126 yen/kg  
6 25 % + 100 yen/kg  35 % + 100 yen/kg  30 % + 105 yen/kg  
7 25 % + 80 yen/kg  35 % + 80 yen/kg  30 % + 84 yen/kg  
8 25 % + 60 yen/kg  35 % + 60 yen/kg  30 % + 63 yen/kg  
9 25 % + 40 yen/kg  35 % + 40 yen/kg  30 % + 42 yen/kg  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 362
 
Year  In-quota rate of customs 
duty for butter milk 
powder 
(not containing added 
sugar)  In-quota rate of customs 
duty for butter milk 
powder 
(containing added sugar)  In-quota rate of customs 
duty for milk powder  
10 25 % + 20 yen/kg  35 % + 20 yen/kg  30 % + 21 yen/kg  
11 25 %  35 %  30 %  
For the 12th year and for each subsequent year, the in-quota ra te of customs duty shall 
remain at 25 % for butter milk powder not containing added suga r, 35 % for butter 
milk powder containing added sugar, or 30 % for milk powder.  
(iv) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 040299.129 and  
040299.290 shall be duty-free.  
(c) For the purposes of TRQ-23, the conversion factor set out i n the right 
column of the table below indicates the coefficient for a calcu lation to 
obtain the weight in whole milk equivalent of the respective or iginating 
goods classified under the tariff lines set out in the left col umn of the 
table below:  
Tariff line  Conversion factor  
040210.129  6.48  
040210.212  6.48  
040210.229  6.48  
040221.119  8.9  
040221.129  13.43  
040221.212  6.84  
040221.229  6.84  
040229.119  8.9  
040229.129  13.43  
040229.291  6.84  
040299.129  6.69  
040299.290  3.65  
040390.113  6.48  
040390.123  8.57  
040390.133  13.43  
040510.129  12.34  
040510.229  15.05  
040520.090  12.34  
040590.190  12.34  
040590.229  15.05  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 363
 
(d) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (e) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(e) Subparagraphs (a) to (d) shall apply to the originating goo ds classified 
under the tariff lines 040510.129, 040510.229, 040520.090, 0405 90.190, 
040590.229, 040210.129, 040210.212, 040210.229, 040221.212, 
040221.229, 040229.291, 040221.119, 040221.129, 040229.119, 
040229.129, 040390.113, 040390.123, 040390.133, 040299.129 and 
040299.290.  
(f) TRQ-23 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
25. TRQ-24: Milk powder (for the preparation of chocolate)  
(a) The in-quota rate of customs duty on originating goods of t he European 
Union classified under the tariff lines set out in subparagraph  (d) shall be 
duty-free, when:  
(i) the aggregate volume of the originating goods imported from  the 
European Union in any year does not exceed the aggregate quota 
quantity, expressed in terms of whole milk equivalent (metric 
tonnes) calculated with a conversion factor listed in subparagr aph 
(b), set out in the table below; and  
Year  Aggregate quota quantity 
(whole milk equivalent (metric 
tonnes))  
1 5,242  
2 6,312  
3 7,382  
4 8,451  
5 9,521  
6 10,591  
7 11,661  
8 12,731  
9 13,800  
10 14,870  
11 15,940  
For the 12th year and for each subsequent year, the aggregate q uota 
quantity shall remain at 15,940 whole milk equivalent (metric t onnes).  
(ii) the quota quantity to be allocated for each application ma de by an 
importer shall not exceed the limit of three multiplied by the 
quantity of the milk powder, specified in application, produced  
from domestic milk and used by the importer for the production 
of chocolate in Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 364
 
(b) For the purposes of TRQ-24, the conversion factor set out i n the right 
column of the table below indicates the coefficient for a calcu lation to 
obtain the weight in whole milk equivalent of the respective or iginating 
goods classified under the tariff lines set out in the left col umn of the 
table below:  
Tariff line  Conversion factor  
040221.119  8.9  
040221.129  13.43  
(c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (d) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a)(i) shall 
be excluded from any tariff commitment under this Agreement.  
(d) Subparagraphs (a) to (c) shall apply to the originating goo ds classified 
under the tariff lines 040221.119 and 040221.129.  
(e) TRQ-24 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
26. TRQ-25: Cheeses  
(a) (i) The aggregate quota quantity in a particular year of or iginating 
goods of the European Union classified under the tariff lines s et 
out in subparagraph (d) from the first year until the 16th year  is 
set out in the table below:  
Year  Aggregate quota quantity 
(metric tonnes)  
1 20,000  
2 20,600  
3 21,200  
4 21,800  
5 22,500  
6 23,200  
7 23,900  
8 24,600  
9 25,300  
10 26,100  
11 26,900  
12 27,700  
13 28,500  
14 29,300  
15 30,200  
16 31,000  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 365
 
(ii) From the 17th year, the aggregate quota quantity for each year shall 
be calculated every five years based on the calculation method set 
out in subparagraphs (A) to (C), and shall be stipulated by law s, 
regulations or ministerial ordinances of Japan:  
(A) if there is a positive growth in total cheese consumption i n 
Japan over the six preceding fiscal years (  1 ), the aggregate 
quota quantity for each of the next five years shall be calcula ted 
based on the compound annual growth rate in total cheese 
consumption in Japan over the six preceding fiscal years, 
calculated every five years in accordance with 
subparagraph (B) using the official statistics published by the  
MAFF, or its successor, and on the aggregate quota quantity in 
the year immediately preceding each year for which the calcu­
lation is made;  
(B) in calculating the compound annual growth rate referred to in 
subparagraph (A), the total cheese consumption in Japan in both  
the fiscal year which is two fiscal years prior to the first fi scal 
year of the next five fiscal years and the fiscal year which is  
seven fiscal years prior to the first fiscal year of the next f ive 
fiscal years shall be used; and  
(C) if there is no positive growth in total cheese consumption in 
Japan over the six preceding fiscal years, the aggregate quota 
quantity for each of the next five years shall remain at the le vel 
in the most recent year.  
(b) (i) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff line 040610.020 shal l 
be eliminated as follows:  
Year  In-quota rate of customs duty 
(%) 
1 21.0  
2 19.6  
3 18.2  
4 16.8  
5 15.4  
6 14.0  
7 12.6  
8 11.2  
9 9.8  
10 8.4  
11 7.0  
12 5.6  
13 4.2  
14 2.8  
15 1.4  
16 0.0  
For the 17th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at zero.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 366  
( 1 ) For the purposes of TRQ-25, ‘fiscal year’ means a Japanese fi scal year beginning on 1 
April and ending on the following 31 March.
 (ii) The in-quota rate of customs duty on originating goods of the 
European Union classified under the tariff lines 040610.090, 
040640.090 and 040690.090 shall be eliminated as follows:  
Year  In-quota rate of customs duty 
(%) 
1 27.9  
2 26.1  
3 24.2  
4 22.4  
5 20.5  
6 18.6  
7 16.8  
8 14.9  
9 13.0  
10 11.2  
11 9.3  
12 7.5  
13 5.6  
14 3.7  
15 1.9  
16 0.0  
For the 17th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at zero.  
(iii) The in-quota rate of customs duty on originating goods of  the 
European Union classified under the tariff lines 040620.100 and  
040630.000 shall be eliminated as follows:  
Year  In-quota rate of customs duty 
(%) 
1 37.5  
2 35.0  
3 32.5  
4 30.0  
5 27.5  
6 25.0  
7 22.5  
8 20.0  
9 17.5  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 367
 
Year  In-quota rate of customs duty 
(%) 
10 15.0  
11 12.5  
12 10.0  
13 7.5  
14 5.0  
15 2.5  
16 0.0  
For the 17th year and for each subsequent year, the in-quota ra te of 
customs duty shall remain at zero.  
(c) The rate of customs duty on originating goods of the Europe an Union 
classified under the tariff lines set out in subparagraph (d) i mported in 
excess of the aggregate quota quantity set out in subparagraph (a) shall 
be excluded from any tariff commitment under this Agreement.  
(d) Subparagraphs (a) to (c) shall apply to the originating goo ds classified 
under the tariff lines 040610.020, 040610.090, 040640.090, 0406 20.100, 
040630.000 and 040690.090.  
(e) TRQ-25 shall be administered by Japan, in a non-discriminat ory manner, 
through a first-come, first-served import licensing procedure p ursuant to 
which a certificate of tariff rate quota shall be issued by Jap an. 
SECTION C  
Agricultural safeguard measures  
SUB-SECTION 1  
Notes for Section C  
1. This Section sets out:  
(a) the originating agricultural goods that may be subject to a gricultural 
safeguard measures pursuant to paragraph 2 of Section A;  
(b) the trigger levels for applying such measures; and  
(c) the maximum rate of customs duty that may be applied in eac h year for 
each such good.  
2. Notwithstanding Article 2.8, Japan may apply an agricultural  safeguard 
measure to the originating agricultural goods classified under the tariff lines 
indicated with ‘SG1*’, ‘SG1**’, ‘SG2’, ‘SG3’, ‘SG4*’, ‘SG4**’, ‘SG5’ or 
‘SG6’ in Column ‘Note’ in the Schedule of Japan. Japan may appl y such 
measure only under the conditions set out in this Section and o nly in 
accordance with the terms set out in this Section.  
3. If the conditions set out in this Section are satisfied, Jap an may, as an 
agricultural safeguard measure, increase the rate of customs du ty on such 
an originating agricultural good to a level not exceeding the l esser of:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 368
 
(a) the most-favoured-nation applied rate of customs duty in ef fect at the time 
of the application of the agricultural safeguard measure;  
(b) the most-favoured-nation applied rate of customs duty in ef fect on the day 
immediately preceding the date of entry into force of this Agre ement; and  
(c) the rate of customs duty set out in this 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 European Union thereof in writing  and provide 
the European Union with relevant data concerning the measure. J apan shall, 
on written request of the European Union, respond to specific q uestions from, 
and provide information to, the European Union, including by e- mail, tele­
conference, video-conference and in person, regarding the appli cation of the 
measure.  
5. For greater certainty, no agricultural safeguard measure may  be applied or 
maintained on or after the date on which the rate of customs du ty referred to 
in subparagraph 3(c) of this Sub-Section is zero.  
6. For the purposes of this Section:  
(a) ‘fiscal year’ means a Japanese fiscal year beginning on 1 A pril and ending 
on the following 31 March; and  
(b) ‘quarter’ means a period:  
(i) from 1 April until 30 June;  
(ii) from 1 July until 30 September;  
(iii) from 1 October until 31 December; or  
(iv) from 1 January until 31 March.  
SUB-SECTION 2  
Agricultural safeguard measure for beef  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with 
‘SG1*’ in Column ‘Note’ in the Schedule of Japan (hereinafter r eferred to 
in this Sub-Section as ‘SG1* goods’) or the originating agricul tural goods 
classified under the tariff lines indicated with ‘SG1**’ in Col umn ‘Note’ in 
the Schedule of Japan (hereinafter referred to in this Sub-Sect ion as ‘SG1** 
goods’), Japan may apply an agricultural safeguard measure only  if the 
aggregate volume of imports of those originating agricultural g oods from 
the European Union for a particular year exceeds the trigger le vel set out 
as follows:  
(a) 43,500 metric tonnes for the first year, except as provided  in paragraph 9;  
(b) 44,278 metric tonnes for the second year;  
(c) 45,056 metric tonnes for the third year;  
(d) 45,833 metric tonnes for the fourth year;  
(e) 46,611 metric tonnes for the fifth year;  
(f) 47,389 metric tonnes for the sixth year;  
(g) 48,167 metric tonnes for the seventh year;  
(h) 48,944 metric tonnes for the eighth year;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 369
 
(i) 49,722 metric tonnes for the ninth year;  
(j) 50,500 metric tonnes for the 10th year;  
(k) from the 11th year until the 15th year, for each year, the trigger level of 
the previous year plus 385 metric tonnes; and  
(l) from the 16th year, for each year, the trigger level of the  previous year 
plus 770 metric tonnes.  
2. (a) For SG1* goods, the rate of customs duty referred to in subparagraph 3(c) 
of Sub-Section 1 shall be:  
(i) 38.5 per cent from the first year until the third year;  
(ii) 30.0 per cent from the fourth year until the 10th year;  
(iii) 20.0 per cent from the 11th year until the 14th year;  
(iv) 18.0 per cent for the 15th year; and  
(v) from the 16th year:  
(A) one percentage point less than the rate of customs duty of the 
previous year, if Japan did not apply an agricultural safeguard  
measure under this Sub-Section in the previous year; or  
(B) the same as the rate of customs duty of the previous year, if 
Japan applied an agricultural safeguard measure under this 
Sub-Section in the previous year.  
(b) For SG1** goods, the rate of customs duty referred to in su bparagraph 
3(c) of Sub-Section 1 shall be:  
(i) 39.0 per cent for the first year;  
(ii) 38.5 per cent for the second year and the third year;  
(iii) 32.7 per cent for the fourth year;  
(iv) 30.6 per cent for the fifth year;  
(v) 30.0 per cent from the sixth year until the 10th year;  
(vi) 20.0 per cent from the 11th year until the 14th year;  
(vii) 18.0 per cent for the 15th year; and  
(viii) from the 16th year:  
(A) one percentage point less than the rate of customs duty of the 
previous year, if Japan did not apply an agricultural safeguard  
measure under this Sub-Section in the previous year; or  
(B) the same as the rate of customs duty of the previous year, if 
Japan applied an agricultural safeguard measure under this 
Sub-Section in the previous year.  
(c) If the condition set out in paragraph 1 is satisfied in one  year and, as a 
result thereof, an agricultural safeguard measure is in effect during the 
following year pursuant to subparagraph 3(b) or (c), the rate o f customs 
duty referred to in subparagraph 3(c) of Sub-Section 1 for the purpose of 
that agricultural safeguard measure shall, for the duration of that measure, 
be set at the level applicable for the year in which the condit ion set out in 
paragraph 1 was satisfied.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 370
 
3. An agricultural safeguard measure referred to in paragraph 1  may be main­
tained:  
(a) if the aggregate volume of imports from the European Union of SG1* 
goods or SG1** goods in any fiscal year exceeds the trigger lev el set out 
in paragraph 1 prior to 31 January, until the end of that fisca l year;  
(b) if the aggregate volume of imports from the European Union of SG1* 
goods or SG1** goods in any fiscal year exceeds the trigger lev el set out 
in paragraph 1 during the month of February, for a period of 45  days 
beginning on the date of the application of the agricultural sa feguard 
measure; and  
(c) if the aggregate volume of imports from the European Union of SG1* 
goods or SG1** goods in any fiscal year exceeds the trigger lev el set out 
in paragraph 1 during the month of March, for a period of 30 da ys 
beginning on the date of the application of the agricultural sa feguard 
measure.  
4. (a) For the purposes of this Sub-Section, the period during which an agri­
cultural safeguard measure may be maintained shall commence no later 
than the day following the fifth business day after the end of the publi­
cation period referred to in subparagraph (c) in which the cond ition set 
out in paragraph 1 is satisfied.  
(b) For the purposes of this Sub-Section, as an exceptional mea sure taken for 
the implementation of this Sub-Section, the customs administrat ion of 
Japan shall, no later than five business days after the end of each publi­
cation period, publish the aggregate volume of imports of SG1* goods or 
SG1** goods from the European Union between:  
(i) the beginning of the fiscal year and the end of the publica tion period; 
and 
(ii) from the 11th year until the 15th year, the beginning of t he quarter 
and the end of the publication period.  
(c) For the purposes of this Sub-Section, ‘publication period’ means:  
(i) the period from the first day of each month until the 10th day of that 
month;  
(ii) the period from the 11th day of each month until the 20th day of that 
month; and  
(iii) the period from the 21st day of each month until the fina l day of that 
month.  
5. (a) Notwithstanding paragraph 1, if, during any year from th e 11th year until 
the 15th year, the aggregate volume of imports of SG1* goods or  SG1** 
goods from the European Union in any quarter exceeds the quarte rly 
safeguard trigger volume set out in subparagraph (b), Japan may  
increase the rates of customs duties on such goods in accordanc e with 
paragraph 3 of Sub-Section 1 for a period of 90 days. The 90 da y period 
shall commence no later than the day following the fifth busine ss day 
after the end of the publication period in which the aggregate quantity of 
imports of such goods in the quarter exceeded the quarterly saf eguard 
trigger volume. The rate of customs duty referred to in subpara graph 3(c) 
of Sub-Section 1 if the condition set out in this paragraph is satisfied shall 
be: 
(i) 20.0 per cent from the 11th year until the 14th year; and  
(ii) 18.0 per cent for the 15th year.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 371
 
(b) For the purposes of this paragraph, the ‘quarterly safeguar d trigger 
volume’ means 117 per cent of one fourth of the trigger level s et out 
in subparagraph 1(k) for the respective year.  
(c) Notwithstanding paragraph 1, if, during any year from the 1 1th year until 
the 15th year, the aggregate volume of imports of SG1* goods or  SG1** 
goods from the European Union exceeds the trigger level set out  in 
subparagraph 1(k) for the respective year, and at the same time  as the 
aggregate volume of imports of those goods from the European Un ion in 
the quarter exceeds the quarterly safeguard trigger volume set out in 
subparagraph (b), Japan may maintain an agricultural safeguard measure 
under this Sub-Section until the later of the end of the 90 day  period 
provided for in subparagraph (a) or the end of the periods prov ided for in 
paragraph 3.  
6. If, during any four consecutive years after the 15th year, J apan does not apply 
an agricultural safeguard measure under this Sub-Section on SG1 * goods, 
Japan shall not apply any further agricultural safeguard measur es under this 
Sub-Section on such goods. The same applies to SG1** goods.  
7. Notwithstanding paragraph 1, if the importation into Japan f rom the European 
Union of SG1* goods or SG1** goods has been wholly or substanti ally 
suspended for more than 36 months due to sanitary concerns, Jap an shall 
not apply an agricultural safeguard measure under this Sub-Sect ion to such 
goods from the European Union for 48 months after the whole or substantial 
lifting of the suspension. If the importation from the European  Union of such 
goods had been suspended, and a natural disaster, such as sever e drought, 
disrupts the recovery of the production of such goods in the Eu ropean Union, 
the period in which Japan shall not apply an agricultural safeg uard measure 
under this Sub-Section to such goods from the European Union sh all be 60 
months.  
8. Japan shall not apply the tariff emergency measures on beef referred to in 
Article 7.5 of the Temporary Tariff Measures Law of Japan (Law No.36 of 
1960) to SG1* goods.  
9. If the first year is less than 12 months, the applicable tri gger level for the first 
year for the purposes of subparagraph 1(a) shall be determined by multiplying 
43,500 metric tonnes by a fraction the numerator of which shall  be the 
number of months between the date of entry into force of this A greement 
and the following 31 March and the denominator of which shall b e 12. For 
the purpose of determining the applicable trigger level in acco rdance with the 
previous sentence, any fraction of less than 1.0 shall be round ed to the nearest 
whole number (in the case of 0.5, the fraction shall be rounded  to 1.0).  
SUB-SECTION 3  
Agricultural safeguard measure for pork  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with ‘SG2’ 
in Column ‘Note’ in the Schedule of Japan (hereinafter referred  to in this 
Sub-Section as ‘SG2 goods’), Japan may apply an agricultural sa feguard 
measure only if the following condition is satisfied:  
(a) in the first year and the second year, except as provided i n paragraph 6, 
Japan may apply an agricultural safeguard measure under this Su b-Section 
to SG2 goods only if the aggregate volume of imports of SG2 goo ds from 
the European Union for the respective year exceeds 112 per cent  of the 
largest annual aggregate volume of imports of SG2 goods from th e 
European Union during any of the preceding three fiscal years;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 372
 
(b) in the third year and the fourth year, Japan may apply an a gricultural 
safeguard measure under this Sub-Section to SG2 goods only if t he 
aggregate volume of imports of SG2 goods from the European Unio n 
for the respective year exceeds 116 per cent of the largest ann ual 
aggregate volume of imports of SG2 goods from the European Unio n 
during any of the preceding three fiscal years;  
(c) in the fifth year and the sixth year:  
(i) Japan may apply an agricultural safeguard measure under thi s 
Sub-Section to SG2 goods imported at a price equal to or greate r 
than the threshold price (  1 ) for those SG2 goods only if the 
aggregate volume of imports of those SG2 goods from the 
European Union for the respective year exceeds 116 per cent of the 
largest annual aggregate volume of imports of those SG2 goods f rom 
the European Union during any of the preceding three fiscal yea rs; or  
(ii) Japan may apply an agricultural safeguard measure under th is 
Sub-Section to SG2 goods imported at a price less than the 
threshold price for those SG2 goods only if the aggregate volum e 
of imports of those SG2 goods from the European Union for the 
respective year exceeds:  
(A) 63,000 metric tonnes for the fifth year; and  
(B) 71,400 metric tonnes for the sixth year; and  
(d) from the seventh year until the 11th year:  
(i) Japan may apply an agricultural safeguard measure under thi s 
Sub-Section to SG2 goods imported at price equal to or greater 
than the threshold price for those SG2 goods only if the aggreg ate 
volume of imports of those SG2 goods from the European Union fo r 
the respective year exceeds 119 per cent of the largest annual 
aggregate volume of imports of those SG2 goods from the 
European Union during any of the preceding three fiscal years; or 
(ii) Japan may apply an agricultural safeguard measure under th is 
Sub-Section to SG2 goods imported at price less than the thresh old 
price for those SG2 goods only if the aggregate volume of impor ts of 
those SG2 goods from the European Union for the respective year  
exceeds:  
(A) 79,800 metric tonnes for the seventh year;  
(B) 88,200 metric tonnes for the eighth year;  
(C) 96,600 metric tonnes for the ninth year;  
(D) 105,000 metric tonnes for the 10th year; and  
(E) 105,000 metric tonnes for the 11th year.  
2. For SG2 goods, the rate of customs duty referred to in subpa ragraph 3(c) of 
Sub-Section 1 shall be:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 373  
( 1 ) For the purposes of subparagraphs (c) and (d), ‘threshold pri ce’ means: 
(a) 399 yen per kilogramme for the originating agricultural goo ds classified under the 
tariff lines 020312.021, 020312.023, 020319.021, 020319.023, 02 0322.021, 
020322.023, 020329.021, 020329.023, 020630.092, 020630.093, 020 649.092 and 
020649.093; and 
(b) 299.25 yen per kilogramme for the originating agricultural goods classified under the 
tariff lines 020311.020, 020311.030, 020321.020 and 020321.030.
 (a) for SG2 goods classified under the tariff lines 020311.040,  020312.022, 
020319.022, 020321.040, 020322.022, 020329.022, 020630.099 and 
020649.099:  
(i) 4.0 per cent from the first year until the third year;  
(ii) 3.4 per cent from the fourth year until the sixth year;  
(iii) 2.8 per cent from the seventh year until the ninth year; and 
(iv) 2.2 per cent in the 10th year and the 11th year;  
(b) for SG2 goods classified under the tariff lines 020312.021,  020312.023, 
020319.021, 020319.023, 020322.021, 020322.023, 020329.021, 
020329.023, 020630.092, 020630.093, 020649.092 and 020649.093, the 
lesser of:  
(i) the difference between CIF import price per kilogramme and the First 
Safeguard Standard Import Price (  1 ); and  
(ii) the first alternative rate (  2 ); and  
(c) for SG2 goods classified under the tariff lines 020311.020,  020311.030, 
020321.020 and 020321.030, the lesser of:  
(i) the difference between CIF import price per kilogramme and the 
Second Safeguard Standard Import Price (  3 ); and  
(ii) the second alternative rate (  4 ). 
3. Any agricultural safeguard measure applied under this Sub-Se ction may be 
maintained only until the end of the year in which the conditio n set out in 
paragraph 1 is satisfied.  
4. Japan shall not apply or maintain any agricultural safeguard  measure under 
this Sub-Section after the end of the 11th year.  
5. Japan shall not apply the tariff emergency measures on pork referred to in 
paragraph 1 of Article 7.6 of the Temporary Tariff Measures Law  of Japan 
(Law No. 36 of 1960) to SG2 goods.  
6. If the first year is less than 12 months, the applicable tri gger level set out in 
paragraph 1 for SG2 goods from the European Union for the first  year for the 
purposes of subparagraph 1(a) shall be determined by multiplyin g 112 per 
cent of the largest annual aggregate volume of imports of SG2 g oods from the 
European Union during any of the preceding three fiscal years b y a fraction 
the numerator of which shall be the number of months between th e date of 
entry into force of this Agreement and the following 31 March a nd the 
denominator of which shall be 12. For the purpose of determinin g the 
applicable trigger level in accordance with the previous senten ce, 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).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 374  
( 1 ) For the purposes of subparagraph (b), ‘First Safeguard Standa rd Import Price’ means a 
price equal to 524 yen per kilogramme multiplied by the sum of 100 per cent and the 
rate of customs duty set out in subparagraph (a) for the respec tive year. 
( 2 ) For the purposes of subparagraph (b), ‘first alternative rate ’ means: 
(a) the rate of customs duty specified in the Schedule of Japan  for the tariff lines 
020312.023, 020319.023, 020322.023, 020329.023, 020630.093 or 0 20649.093 
from the first year until the fourth year; 
(b) 100 yen per kilogramme from the fifth year until the ninth year; and 
(c) 70 yen per kilogramme for the 10th year and the 11th year. 
( 3 ) For the purposes of subparagraph (c), ‘Second Safeguard Stand ard Import Price’ means a 
price equal to 393 yen per kilogramme multiplied by the sum of 100 per cent and the 
rate of customs duty set out in subparagraph (a) for the respec tive year. 
( 4 ) For the purposes of subparagraph (c), ‘second alternative rat e’ means: 
(a) the rate of customs duty specified in the Schedule of Japan  for the tariff lines 
020311.020 or 020321.020 from the first year until the fourth y ear; 
(b) 75 yen per kilogramme from the fifth year until the ninth y ear; and 
(c) 52.5 yen per kilogramme for the 10th year and the 11th year .
 SUB-SECTION 4  
Agricultural safeguard measure for processed pork  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with ‘SG3’ 
in Column ‘Note’ in the Schedule of Japan (hereinafter referred  to in this 
Sub-Section as ‘SG3 goods’), Japan may apply an agricultural sa feguard 
measure only if the following condition is satisfied:  
(a) in the first year and the second year, except as provided i n paragraph 6, 
Japan may apply an agricultural safeguard measure under this Su b-Section 
to SG3 goods only if the aggregate volume of imports of SG3 goo ds from 
the European Union for the respective year exceeds 115 per cent  of the 
largest annual aggregate volume of imports of SG3 goods from th e 
European Union during any of the preceding three fiscal years;  
(b) from the third year until the sixth year, Japan may apply a n agricultural 
safeguard measure under this Sub-Section to SG3 goods only if t he 
aggregate volume of imports of SG3 goods from the European Unio n 
for the respective year exceeds 118 per cent of the largest ann ual 
aggregate volume of imports of SG3 goods from the European Unio n 
during any of the preceding three fiscal years; and  
(c) from the seventh year until the 11th year, Japan may apply an agricultural 
safeguard measure under this Sub-Section to SG3 goods only if t he 
aggregate volume of imports of SG3 goods from the European Unio n 
for the respective year exceeds 121 per cent of the largest ann ual 
aggregate volume of imports of SG3 goods from the European Unio n 
during any of the preceding three fiscal years.  
2. (a) For SG3 goods, the rate of customs duty referred to in s ubparagraph 3(c) 
of Sub-Section 1 shall be:  
(i) 85 per cent of the base rate from the first year until the fourth year;  
(ii) 60 per cent of the base rate from the fifth year until the  ninth year; 
and 
(iii) 45 per cent of the base rate for the 10th year and the 11 th year.  
(b) For the purposes of subparagraph (a), the base rate shall b e comprised of 
an ad valorem  duty component and a specific duty component, each of 
which shall be reduced to the percentages identified in subpara graph (a) to 
determine the rate of customs duty referred to in subparagraph 3(c) of 
Sub-Section 1. The  ad valorem  duty component of the base rate shall be 
8.5 per cent, and the specific duty component shall be equal to  614.85 yen 
per kilogramme minus 60 per cent of the CIF import price per ki lo­
gramme of the respective SG3 good.  
3. Any agricultural safeguard measure applied under this Sub-Se ction may be 
maintained only until the end of the year in which the conditio n set out in 
paragraph 1 is satisfied.  
4. Japan shall not apply any agricultural safeguard measure und er this 
Sub-Section after the end of the 11th year.  
5. Japan shall not apply the tariff emergency measures on pork referred to in 
paragraph 1 of Article 7.6 of the Temporary Tariff Measures Law  of Japan 
(Law No. 36 of 1960) to SG3 goods.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 375
 
6. If the first year is less than 12 months, the applicable tri gger level set out in 
paragraph 1 for SG3 goods from the European Union for the first  year for the 
purposes of subparagraph 1(a) shall be determined by multiplyin g 115 per 
cent of the largest annual aggregate volume of imports of SG3 g oods from the 
European Union during any of the preceding three fiscal years b y a fraction 
the numerator of which shall be the number of months between th e date of 
entry into force of this Agreement and the following 31 March a nd the 
denominator of which shall be 12. For the purpose of determinin g the 
applicable trigger level in accordance with the previous senten ce, 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).  
SUB-SECTION 5  
Agricultural safeguard measure for whey protein concentrate (WP C) 
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with 
‘SG4*’ in Column ‘Note’ in the Schedule of Japan, Japan may app ly an 
agricultural safeguard measure only if the aggregate volume of imports of 
those originating agricultural goods from the European Union fo r a particular 
year exceeds the trigger level set out as follows:  
(a) 2,000 metric tonnes for the first year, except as provided in paragraph 6;  
(b) 2,133 metric tonnes for the second year;  
(c) 2,267 metric tonnes for the third year;  
(d) 2,400 metric tonnes for the fourth year;  
(e) 2,533 metric tonnes for the fifth year;  
(f) 2,667 metric tonnes for the sixth year;  
(g) 2,800 metric tonnes for the seventh year;  
(h) 2,933 metric tonnes for the eighth year;  
(i) 3,067 metric tonnes for the ninth year;  
(j) 3,200 metric tonnes for the 10th year;  
(k) 3,544 metric tonnes for the 11th year;  
(l) 3,888 metric tonnes for the 12th year;  
(m) 4,232 metric tonnes for the 13th year;  
(n) 4,690 metric tonnes for the 14th year;  
(o) 5,148 metric tonnes for the 15th year;  
(p) 5,606 metric tonnes for the 16th year;  
(q) 6,064 metric tonnes for the 17th year;  
(r) 6,522 metric tonnes for the 18th year;  
(s) 6,980 metric tonnes for the 19th year;  
(t) 7,438 metric tonnes for the 20th year; and  
(u) from the 21st year, for each year, the trigger level of the  previous year 
plus 573 metric tonnes.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 376
 
2. For the originating agricultural goods classified under the tariff lines indicated 
with ‘SG4*’, the rate of customs duty referred to in subparagra ph 3(c) of 
Sub-Section 1 shall be:  
(a) 29.8 per cent plus 120 yen per kilogramme from the first ye ar until the 
fifth year;  
(b) 23.8 per cent plus 105 yen per kilogramme from the sixth ye ar until the 
10th year;  
(c) 19.4 per cent plus 90 yen per kilogramme from the 11th year  until the 
15th year;  
(d) 13.4 per cent plus 75 yen per kilogramme from the 16th year  until the 
20th year; and  
(e) from the 21st year:  
(i) if an agricultural safeguard measure set out in this Sub-Se ction was 
not applied in the previous year, the  ad valorem  duty component of 
the rate of customs duty shall be 1.9 per cent lower than it wa s in the 
previous year and the specific duty component of the rate of cu stoms 
duty shall be 10.7 yen per kilogramme lower than it was in the 
previous year; or  
(ii) if an agricultural safeguard measure set out in this Sub-S ection was 
applied in the previous year, the  ad valorem  duty component of the 
rate of customs duty shall be 1.0 per cent lower than it was in  the 
previous year and the specific duty component of the rate of cu stoms 
duty shall be 5.0 yen per kilogramme lower than it was in the 
previous year.  
3. Any agricultural safeguard measure applied under this Sub-Se ction may be 
maintained only until the end of the year in which the conditio n set out in 
paragraph 1 is satisfied.  
4. If, during any three consecutive years after the 20th year, Japan does not 
apply an agricultural safeguard measure under this Sub-Section,  Japan shall 
not apply any further agricultural safeguard measures under thi s Sub-Section.  
5. (a) Notwithstanding paragraph 1, Japan shall not apply any a gricultural 
safeguard measure under this Sub-Section if:  
(i) there is a domestic shortage of skimmed milk powder in Japa n; or  
(ii) there is no demonstrable reduction in domestic demand for skimmed 
milk powder in Japan.  
(b) If Japan applies an agricultural safeguard measure under th is Sub-Section 
when the European Union believes that either of the conditions set out in 
subparagraph (a) has been satisfied, the European Union may:  
(i) ask Japan to provide an explanation of why Japan does not c onsider 
either of the conditions set out in subparagraph (a) to have be en 
satisfied; and  
(ii) request Japan to cease application of the agricultural saf eguard 
measure for the remainder of the year.  
6. If the first year is less than 12 months, the applicable tri gger level for the first 
year for the purposes of subparagraph 1(a) shall be determined by multiplying 
2,000 metric tonnes by a fraction the numerator of which shall be the number 
of months between the date of entry into force of this Agreemen t and the 
following 31 March and the denominator of which shall be 12. Fo r the 
purpose of determining the applicable trigger level in accordan ce with the 
previous sentence, any fraction of less than 1.0 shall be round ed to the 
nearest whole number (in the case of 0.5, the fraction shall be  rounded to 1.0).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 377
 
SUB-SECTION 6  
Agricultural safeguard measure for whey powder  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with 
‘SG4**’ in Column ‘Note’ in the Schedule of Japan, Japan may ap ply an 
agricultural safeguard measure only if the aggregate volume of imports of 
those originating agricultural goods from the European Union fo r a particular 
year exceeds the trigger level set out as follows:  
(a) 2,300 metric tonnes for the first year, except as provided in paragraph 5;  
(b) 2,456 metric tonnes for the second year;  
(c) 2,611 metric tonnes for the third year;  
(d) 2,767 metric tonnes for the fourth year;  
(e) 2,922 metric tonnes for the fifth year;  
(f) 3,078 metric tonnes for the sixth year;  
(g) 3,233 metric tonnes for the seventh year;  
(h) 3,389 metric tonnes for the eighth year;  
(i) 3,544 metric tonnes for the ninth year;  
(j) 3,700 metric tonnes for the 10th year;  
(k) 3,929 metric tonnes for the 11th year;  
(l) 4,158 metric tonnes for the 12th year;  
(m) 4,502 metric tonnes for the 13th year;  
(n) 4,846 metric tonnes for the 14th year;  
(o) 5,190 metric tonnes for the 15th year; and  
(p) from the 16th year, for each year, the trigger level of the  previous year 
plus 458 metric tonnes.  
2. For the originating agricultural goods classified under the tariff lines indicated 
with ‘SG4**’, the rate of customs duty referred to in subparagr aph 3(c) of 
Sub-Section 1 shall be:  
(a) 29.8 per cent plus 75 yen per kilogramme from the first yea r until the fifth 
year;  
(b) 23.8 per cent plus 45 yen per kilogramme from the sixth yea r until the 
10th year;  
(c) 13.4 per cent plus 30 yen per kilogramme from the 11th year  until the 
15th year; and  
(d) from the 16th year:  
(i) if an agricultural safeguard measure set out in this Sub-Se ction was 
not applied in the previous year, the  ad valorem  duty component of 
the rate of customs duty shall be 2.0 per cent lower than it wa s in the 
previous year and the specific duty component of the rate of cu stoms 
duty shall be 4.0 yen per kilogramme lower than it was in the 
previous year; or  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 378
 
(ii) if an agricultural safeguard measure set out in this Sub-S ection was 
applied in the previous year, the  ad valorem  duty component of the 
rate of customs duty shall be 1.0 per cent lower than it was in  the 
previous year and the specific duty component of the rate of cu stoms 
duty shall be 2.0 yen per kilogramme lower than it was in the 
previous year.  
3. Any agricultural safeguard measure applied under this Sub-Se ction may be 
maintained only until the end of the year in which the conditio n set out in 
paragraph 1 is satisfied.  
4. If, during any two consecutive years after the 15th year, Ja pan does not apply 
an agricultural safeguard measure under this Sub-Section, Japan  shall not 
apply any further agricultural safeguard measures under this Su b-Section.  
5. If the first year is less than 12 months, the applicable tri gger level for the first 
year for the purposes of subparagraph 1(a) shall be determined by multiplying 
2,300 metric tonnes by a fraction the numerator of which shall be the number 
of months between the date of entry into force of this Agreemen t and the 
following 31 March and the denominator of which shall be 12. Fo r the 
purpose of determining the applicable trigger level in accordan ce with the 
previous sentence, any fraction of less than 1.0 shall be round ed to the 
nearest whole number (in the case of 0.5, the fraction shall be  rounded to 1.0).  
SUB-SECTION 7  
Agricultural safeguard measure for fresh oranges  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with ‘SG5’ 
in Column ‘Note’ in the Schedule of Japan, Japan may apply an a gricultural 
safeguard measure only if the aggregate volume of imports of th ose originat­
ing agricultural goods from the European Union between 1 Decemb er and the 
following 31 March for the fiscal year exceeds 2,000 metric ton nes, except as 
provided in paragraph 5.  
2. For the originating agricultural goods classified under the tariff lines indicated 
with ‘SG5’, the rate of customs duty referred to in subparagrap h 3(c) of 
Sub-Section 1 shall be:  
(a) 28 per cent from the first year until the fourth year; and  
(b) 20 per cent from the fifth year until the seventh year.  
3. Any agricultural safeguard measure applied under this Sub-Se ction may be 
maintained only until the end of the year in which the conditio n set out in 
paragraph 1 is satisfied.  
4. Japan shall not apply any agricultural safeguard measure und er this 
Sub-Section after the end of the seventh year.  
5. If the first year is less than four months, the applicable t rigger level set out in 
paragraph 1 for the first year for the purposes of subparagraph  1(a) shall be 
determined by multiplying 2,000 metric tonnes by a fraction the  numerator of 
which shall be the number of months between the date of entry i nto force of 
this Agreement and the following 31 March and the denominator o f which 
shall be 4. For the purpose of determining the applicable trigg er level in 
accordance with the previous sentence, any fraction of less tha n 1.0 shall 
be rounded to the nearest whole number (in the case of 0.5, the  fraction 
shall be rounded to 1.0).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 379
 
SUB-SECTION 8  
Agricultural safeguard measure for race horses  
1. In accordance with paragraph 2 of Sub-Section 1, with respec t to the orig­
inating agricultural goods classified under the tariff lines in dicated with ‘SG6’ 
in Column ‘Note’ in the Schedule of Japan, Japan may apply an a gricultural 
safeguard measure only if the CIF import price per each of thos e originating 
agricultural goods, expressed in the Japanese yen, is less than  90 per cent of 
the trigger price. The trigger price shall be the price that ha s been agreed in 
accordance with paragraph 4, or 10.7 million yen if there has b een no specific 
agreement on the trigger price in accordance with paragraph 4.  
2. For the originating agricultural goods classified under the tariff lines indicated 
with ‘SG6’, the rate of customs duty referred to in subparagrap h 3(c) of 
Sub-Section 1 shall be the rate of customs duty determined for those orig­
inating agricultural goods in accordance with category ‘B15’ as  set out in 
subparagraph 1(x) of Section A plus:  
(a) if the difference between the CIF import price per each of the originating 
agricultural good and the trigger price is greater than 10 per cent but less 
than or equal to 40 per cent of the trigger price, 30 per cent of the 
difference between the most-favoured-nation applied rate of cus toms 
duty in effect at the time of importation and the rate of custo ms duty 
applied to the originating agricultural goods in accordance wit h category 
‘B15’ as set out in subparagraph 1(x) of Section A;  
(b) if the difference between the CIF import price per each of the originating 
agricultural good and the trigger price is greater than 40 per cent but less 
than or equal to 60 per cent of the trigger price, 50 per cent of the 
difference between the most-favoured-nation applied rate of cus toms 
duty in effect at the time of importation and the rate of custo ms duty 
applied to the originating agricultural goods in accordance wit h category 
‘B15’ as set out in subparagraph 1(x) of Section A;  
(c) if the difference between the CIF import price per each of the originating 
agricultural good and the trigger price is greater than 60 per cent but less 
than or equal to 75 per cent of the trigger price, 70 per cent of the 
difference between the most-favoured-nation applied rate of cus toms 
duty in effect at the time of importation and the rate of custo ms duty 
applied to the originating agricultural goods in accordance wit h category 
‘B15’ as set out in subparagraph 1(x) of Section A; and  
(d) if the difference between the CIF import price per each of the originating 
agricultural good and the trigger price is greater than 75 per cent of the 
trigger price, the difference between the most-favoured-nation applied rate 
of customs duty in effect at the time of importation and the ra te of 
customs duty applied to the originating agricultural goods in a ccordance 
with category ‘B15’ as set out in subparagraph 1(x) of Section A. 
3. Japan shall not apply any safeguard measure under this Sub-S ection after the 
end of the 15th year.  
4. On request of the European Union, Japan and the European Uni on shall 
consult on the operation of the agricultural safeguard measure set out in 
this Sub-Section and may mutually agree to periodically evaluat e and 
update the trigger price.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 380
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 381
 ▼B 
SECTION D  
Schedule of Japan  
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS  
Chapter 1 Live animals  
01.01  Live horses, asses, mules and hinnies  
Horses  
0101.29  Other  
2 Other  
010129.290  (2) Other  3,400,000 
yen/each  B15 SG6  3,187,500.00 
yen/each  2,975,000.00 
yen/each  2,762,500.00 
yen/each  2,550,000.00 
yen/each  2,337,500.00 
yen/each  2,125,000.00 
yen/each  1,912,500.00 
yen/each  1,700,000.00 
yen/each  1,487,500.00 
yen/each  1,275,000.00 
yen/each  1,062,500.00 
yen/each  850,000.00 
yen/each  637,500.00 
yen/each  425,000.00 
yen/each  212,500.00 
yen/each  Free Free  Free  Free  Free  Free  
01.02  Live bovine animals  
Cattle  
0102.29  Other  
010229.100  1 Weighing not more than 300 kg  38,250 
yen/each  B15 35,859.38 
yen/each  33,468.75 
yen/each  31,078.13 
yen/each  28,687.50 
yen/each  26,296.88 
yen/each  23,906.25 
yen/each  21,515.63 
yen/each  19,125.00 
yen/each  16,734.38 
yen/each  14,343.75 
yen/each  11,953.13 
yen/each  9,562.50 
yen/each  7,171.88 
yen/each  4,781.25 
yen/each  2,390.63 
yen/each  Free Free  Free  Free  Free  Free  
010229.200  2 Other  63,750 
yen/each  B15 59,765.63 
yen/each  55,781.25 
yen/each  51,796.88 
yen/each  47,812.50 
yen/each  43,828.13 
yen/each  39,843.75 
yen/each  35,859.38 
yen/each  31,875.00 
yen/each  27,890.63 
yen/each  23,906.25 
yen/each  19,921.88 
yen/each  15,937.50 
yen/each  11,953.13 
yen/each  7,968.75 
yen/each  3,984.38 
yen/each  Free Free  Free  Free  Free  Free  
0102.90  Other  
2 Other  
010290.210  (1) Weighing not more than 300 kg  38,250 
yen/each  B15 35,859.38 
yen/each  33,468.75 
yen/each  31,078.13 
yen/each  28,687.50 
yen/each  26,296.88 
yen/each  23,906.25 
yen/each  21,515.63 
yen/each  19,125.00 
yen/each  16,734.38 
yen/each  14,343.75 
yen/each  11,953.13 
yen/each  9,562.50 
yen/each  7,171.88 
yen/each  4,781.25 
yen/each  2,390.63 
yen/each  Free Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 382
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
010290.290  (2) Other  63,750 
yen/each  B15 59,765.63 
yen/each  55,781.25 
yen/each  51,796.88 
yen/each  47,812.50 
yen/each  43,828.13 
yen/each  39,843.75 
yen/each  35,859.38 
yen/each  31,875.00 
yen/each  27,890.63 
yen/each  23,906.25 
yen/each  19,921.88 
yen/each  15,937.50 
yen/each  11,953.13 
yen/each  7,968.75 
yen/each  3,984.38 
yen/each  Free Free  Free  Free  Free  Free  
01.03  Live swine  
Other  
0103.92  Weighing 50 kg or more  
010392.011  [1] Per each, not more than the upper 
limit prices for the specific duty applied 
on live swine where the upper limit 
prices shall be obtained by subtracting 
Prices B from Prices A, the same defi­
nition shall be applied in this heading. 
Prices A: standard import prices for live 
swine specified by the sub-paragraph 1 
of paragraph 1 of the Annex 1-3-2 to 
the Temporary Customs Tariff 
Measures Law (Law No. 36 of 1960) 
corresponding to the period of import­
ation provided by the Annex, the same 
definition shall be applied in this 
heading. 
Prices B: the prices specified by [1] in 
this subheading each corresponding to 
the period of importation provided by 
the Annex 1-3 to the Law  19,508 
yen/each  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  Free  Free  Free  Free  Free  Free  
010392.012  [2] Per each, more than the upper limit 
prices for the specific duty applied on 
live swine, but not more than the gate 
prices 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: mentioned in [1] 
Rates B: the rates specified in this 
subheading [3] according to the each 
divisions of each import terms 
provided in the Annex 1-3-2  Per each, 
the 
difference 
between 
the 
standard 
import 
price of 
live swine 
and the 
value for 
customs 
duty B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  B15*  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 383
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
010392.020  [3] Per each, more than the gate price 
of live swine, in value for customs duty  8.5 %  B15  8.0 %  7.4 %  6.9 %  6.4 %  5.8 %  5.3 %  4.8 %  4.3 %  3.7 %  3.2 %  2.7 %  2.1 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  
01.06  Other live animals  
Mammals  
0106.12  Whales, dolphins and porpoises 
(mammals of the order Cetacea); 
manatees and dugongs (mammals of the 
order Sirenia); seals, sea lions and 
walruses (mammals of the suborder 
Pinnipedia)  
010612.010  – Whales, dolphins and porpoises 
(mammals of the order Cetacea); 
manatees and dugongs (mammals of the 
order Sirenia)  X 
Chapter 2 Meat and edible meat offal  
02.01  Meat of bovine animals, fresh or chilled  
020110.000  Carcasses and half-carcasses  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020120.000  Other cuts with bone in  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
0201.30  Boneless  
020130.010  – Loin  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020130.020  – Chuck, Clod and Round  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 384
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020130.030  – Brisket and plate  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020130.090  – Other  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
02.02  Meat of bovine animals, frozen  
020210.000  Carcasses and half-carcasses  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020220.000  Other cuts with bone in  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
0202.30  Boneless  
020230.010  – Loin  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020230.020  – Chuck, Clod and Round  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020230.030  – Brisket and plate  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
020230.090  – Other  38.5 %  R 1  SG1*, S  27.5 %  26.7 %  25.8 %  25.0 %  24.2 %  23.3 %  22.5 %  21.7 %  20.8 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
02.03  Meat of swine, fresh, chilled or frozen  
Fresh or chilled  
0203.11  Carcasses and half-carcasses  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 385
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020311.020  [1] Each kilogramme, in value for 
customs duty, not more than the 
upper 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 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 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. 
Prices B: the prices specified by [1] in 
this subheading each corresponding to 
the period of importation provided by 
the Annex 1-3 to the Law  361 yen/kg  R 2  SG2, S  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  
020311.030  [2] Each kilogramme, 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: mentioned in [1] 
Rates B: the rates specified by [3] in 
this subheading according to the each 
divisions of each import terms 
provided in the Annex 1-3-2  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
pig carcass 
and the 
value for 
customs 
duty R2 SG2, S  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  
020311.040  [3] Each kilogramme, more than the 
gate prices of pig carcass, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0203.12  Hams, shoulders and cuts thereof, with 
bone in
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 386
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
020312.023  [1] Each kilogramme, in value for 
customs duty, not more than the 
upper 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 in this heading and 
in heading 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 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 
in heading 02.06. 
Prices B: the prices specified by [1] in 
this subheading each corresponding to 
the period of importation provided by 
the Annex 1-3 to the Law  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020312.021  [2] Each kilogramme, 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 
in heading 02.06. 
Prices A: mentioned in [1] 
Rates B: the rates specified by [3] in 
this subheading according to the each 
divisions of each import terms 
provided in the Annex 1-3-2  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020312.022  [3] Each kilogramme, more than the 
gate prices of partial pig, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 387
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0203.19  Other  
2 Other  
020319.023  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on partial pig, in value 
for customs duty  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020319.021  [2] Each kilogramme, 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  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020319.022  [3] Each kilogramme, more than the 
gate prices of partial pig, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Frozen  
0203.21  Carcasses and half-carcasses  
2 Other  
020321.020  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on pig carcass, in value 
for customs duty  361 yen/kg  R 2  SG2, S  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 388
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020321.030  [2] Each kilogramme, more than the 
upper limit prices for the specific duty 
applied on pig carcass, but not more 
than the gate prices of pig carcass, in 
value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
pig carcass 
and the 
value for 
customs 
duty R2 SG2, S  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  R 2  
020321.040  [3] Each kilogramme, more than the 
gate prices of pig carcass, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0203.22  Hams, shoulders and cuts thereof, with 
bone in  
2 Other  
020322.023  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on partial pig, in value 
for customs duty  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020322.021  [2] Each kilogramme, 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  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 389
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020322.022  [3] Each kilogramme, more than the 
gate prices of partial pig, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0203.29  Other  
2 Other  
020329.023  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on partial pig, in value 
for customs duty  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020329.021  [2] Each kilogramme, 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  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020329.022  [3] Each kilogramme, more than the 
gate prices of partial pig, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
02.06  Edible offal of bovine animals, swine, 
sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen  
0206.10  Of bovine animals, fresh or chilled
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 390
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020610.020  1 Cheek meat and head meat  50.0 %  R 4  SG1**, S  39.0 %  36.9 %  34.8 %  32.7 %  30.6 %  28.4 %  26.3 %  24.2 %  22.1 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
2 Other  
(1) Internal organs and tongues  
020610.011  – Tongues  12.8 %  B10*  S  6.4 %  5.8 %  5.1 %  4.5 %  3.8 %  3.2 %  2.6 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020610.019  – Other  12.8 %  B12*  S  6.4 %  5.9 %  5.3 %  4.8 %  4.3 %  3.7 %  3.2 %  2.7 %  2.1 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020610.090  (2) Other  21.3 %  B15  S  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
Of bovine animals, frozen  
020621.000  Tongues  12.8 %  B10*  S  6.4 %  5.8 %  5.1 %  4.5 %  3.8 %  3.2 %  2.6 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020622.000  Livers  12.8 %  B15  S  12.0 %  11.2 %  10.4 %  9.6 %  8.8 %  8.0 %  7.2 %  6.4 %  5.6 %  4.8 %  4.0 %  3.2 %  2.4 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  
0206.29  Other  
020629.020  1 Cheek meat and head meat  50.0 %  R 4  SG1**, S  39.0 %  36.9 %  34.8 %  32.7 %  30.6 %  28.4 %  26.3 %  24.2 %  22.1 %  20.0 %  18.2 %  16.3 %  14.5 %  12.7 %  10.8 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  9.0 %  
2 Other  
020629.010  (1) Internal organs  12.8 %  B12*  S  6.4 %  5.9 %  5.3 %  4.8 %  4.3 %  3.7 %  3.2 %  2.7 %  2.1 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020629.090  (2) Other  21.3 %  B15  S  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
0206.30  Of swine, fresh or chilled
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 391
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
020630.091  (1) Internal organs  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
020630.093  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on partial pig, in value 
for customs duty  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020630.092  [2] Each kilogramme, 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  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020630.099  [3] Each kilogramme, more than the 
gate prices of partial pig, in value for 
customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Of swine, frozen  
0206.41  Livers  
020641.090  2 Other  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 392
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0206.49  Other  
2 Other  
020649.091  (1) Internal organs  8.5 %  B7*  4.3 %  3.7 %  3.1 %  2.5 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
020649.093  [1] Each kilogramme, not more than 
the upper limit prices for the specific 
duty applied on partial pig, in value 
for customs duty  482 yen/kg  R 3  SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020649.092  [2] Each kilogramme, 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  Per each 
kilo­
gramme, 
the 
difference 
between 
the 
standard 
import 
price of 
partial pig 
and the 
value for 
customs 
duty R3 SG2, S  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  R 3  
020649.099  [3] Each kilogramme, more than the 
gate prices of partial pig, in value 
for customs duty  4.3 %  B9*  SG2, S  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
02.07  Meat and edible offal, of the poultry of 
heading 01.05, fresh, chilled or frozen  
Of fowls of the species  Gallus domesticus
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 393
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020711.000  Not cut in pieces, fresh or chilled  11.9 %  B 5  9.9 %  7.9 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020712.000  Not cut in pieces, frozen  11.9 %  B10  10.8 %  9.7 %  8.7 %  7.6 %  6.5 %  5.4 %  4.3 %  3.2 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0207.13  Cuts and offal, fresh or chilled  
020713.100  1 Legs with bone in  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020713.200  2 Other  11.9 %  B10  10.8 %  9.7 %  8.7 %  7.6 %  6.5 %  5.4 %  4.3 %  3.2 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0207.14  Cuts and offal, frozen  
2 Other  
020714.210  (1) Legs with bone in  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
020714.220  (2) Other  11.9 %  B 5  9.9 %  7.9 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Of ducks  
020744.000  Other, fresh or chilled  9.6 %  B 5  8.0 %  6.4 %  4.8 %  3.2 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
02.08  Other meat and edible meat offal, fresh, 
chilled or frozen  
0208.40  Of whales, dolphins and porpoises 
(mammals of the order Cetacea); of 
manatees and dugongs (mammals of the 
order Sirenia); of seals, sea lions and 
walruses (mammals of the suborder 
Pinnipedia)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 394
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
020840.011  – Of whales  X 
02.10  Meat and edible meat offal, salted, in brine, 
dried or smoked; edible flours and meals of 
meat or meat offal  
Meat of swine  
0210.11  Hams, shoulders and cuts thereof, with 
bone in  
021011.010  [1] Each kilogramme, in value for 
customs duty, not more than the gate 
prices for the specific duty applied on 
processed meat of swine, where the 
gate prices shall be obtained by 
dividing Prices A by Rates B plus 
0.6, and multiplying by 1.5, the same 
definition shall be applied in this 
heading and in heading 16.02. 
Prices A: standard import prices for 
processed meat of swine specified by 
the sub-paragraph 1 of paragraph 4 of 
the Annex 1-3-2 to the 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 in heading 
16.02. 
Rates B: the rates specified in this 
subheading [2] according to the each 
divisions of each import terms 
provided in the Annex 1-3  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 395
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
021011.020  [2] Each kilogramme, more than the 
gate prices of processed meat of 
swine, in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0210.12  Bellies (streaky) and cuts thereof  
021012.010  [1] Each kilogramme, not more than 
the gate prices of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
021012.020  [2] Each kilogramme, more than the 
gate prices of processed meat of 
swine, in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0210.19  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 396
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
021019.010  [1] Each kilogramme, not more than 
the gate prices of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
021019.020  [2] Each kilogramme, more than the 
gate prices of processed meat of 
swine, in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
021020.000  Meat of bovine animals  161.50 
yen/kg  R5 S  154.16 yen/ 
kg 146.82 yen/ 
kg 139.48 yen/ 
kg 132.14 yen/ 
kg 124.80 yen/ 
kg 117.45 yen/ 
kg 110.11 yen/ 
kg 102.77 yen/ 
kg 95.43 
yen/kg  88.09 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  
Other, including edible flours and meals of 
meat or meat offal
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 397
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
021092.000  Of whales, dolphins and porpoises 
(mammals of the order Cetacea); of 
manatees and dugongs (mammals of the 
order Sirenia); of seals, sea lions and 
walruses (mammals of the suborder 
Pinnipedia)  
– Of whales, dolphins and porpoises 
(mammals of the order Cetacea); of 
manatees and dugongs (mammals of the 
order Sirenia)  X 
– Other  4.2 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0210.99  Other  
1 Of swine  
021099.011  [1] Each kilogramme, not more than 
the gate prices of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 398
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
021099.019  [2] Each kilogramme, more than the 
gate prices of processed meat of 
swine, in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
021099.020  2 Of bovine animals  161.50 
yen/kg  R5 S  154.16 yen/ 
kg 146.82 yen/ 
kg 139.48 yen/ 
kg 132.14 yen/ 
kg 124.80 yen/ 
kg 117.45 yen/ 
kg 110.11 yen/ 
kg 102.77 yen/ 
kg 95.43 
yen/kg  88.09 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  80.75 
yen/kg  
Chapter 3 Fish and crustaceans, molluscs and other aquatic inve rtebrates  
03.01  Live fish  
Other live fish  
0301.94  Atlantic and Pacific bluefin tunas 
(Thunnus thynnus , Thunnus orientalis ) 
2 Other  
030194.220  – Pacific bluefin tunas ( Thunnus 
orientalis ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0301.99  Other  
2 Other  
030199.210  (1) Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  spp.), 
Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
(2) Other  
030199.290  – Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.02  Fish, fresh or chilled, excluding fish fillets 
and other fish meat of heading 03.04  
Salmonidae, excluding edible fish offal of 
subheadings 0302.91 to 0302.99
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 399
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030211.000  Trout ( Salmo trutta , Oncorhynchus 
mykiss , Oncorhynchus clarki , Oncor­
hynchus aguabonita , Oncorhynchus 
gilae , Oncorhynchus apache  and Oncor­
hynchus chrysogaster ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0302.13  Pacific salmon ( Oncorhynchus nerka , 
Oncorhynchus gorbuscha , Oncorhynchus 
keta, Oncorhynchus tschawytscha , 
Oncorhynchus kisutch , Oncorhynchus 
masou  and Oncorhynchus rhodurus ) 
030213.011  – Red salmon ( Oncorhynchus nerka ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030213.012  – Silver salmon ( Oncorhynchus kisutch ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030213.019  – Other  3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030219.000  Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Tunas (of the genus  Thunnus ), skipjack or 
stripe-bellied bonito ( Euthynnus  
(Katsuwonus ) pelamis ), excluding edible 
fish offal of subheadings 0302.91 to 
0302.99  
030231.000  Albacore or longfinned tunas ( Thunnus 
alalunga ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030234.000  Bigeye tunas ( Thunnus obesus ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0302.35  Atlantic and Pacific bluefin tunas 
(Thunnus thynnus , Thunnus orientalis ) 
030235.010  – Atlantic bluefin tunas ( Thunnus 
thynnus ) 3.5 %  B 5  2.9 %  2.3 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030235.020  – Pacific bluefin tunas ( Thunnus 
orientalis ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030236.000  Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 400
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030239.000  Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Herrings ( Clupea harengus , Clupea 
pallasii ), anchovies ( Engraulis  spp.), 
sardines ( Sardina pilchardus , Sardinops  
spp.), sardinella ( Sardinella  spp.), brisling 
or sprats ( Sprattus sprattus ), mackerel 
(Scomber scombrus , Scomber austra ­
lasicus , Scomber japonicus ), Indian 
mackerels ( Rastrelliger  spp.), seerfishes 
(Scomberomorus  spp.), jack and horse 
mackerel ( Trachurus  spp.), jacks, 
crevalles ( Caranx  spp.), cobia ( Rachy­
centron canadum ), silver pomfrets 
(Pampus  spp.), Pacific saury ( Cololabis 
saira ), scads ( Decapterus  spp.), capelin 
(Mallotus villosus ), swordfish ( Xiphias 
gladius ), Kawakawa ( Euthynnus affinis ), 
bonitos ( Sarda  spp.), marlins, sailfishes, 
spearfish ( Istiophoridae ), excluding edible 
fish offal of subheadings 0302.91 to 
0302.99  
030241.000  Herrings ( Clupea harengus , Clupea 
pallasii ) 10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030242.000  Anchovies ( Engraulis  spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
0302.43  Sardines ( Sardina pilchardus , Sardinops  
spp.), sardinella ( Sardinella  spp.), 
brisling or sprats ( Sprattus sprattus ) 
030243.100  1  O f  Sardinops  spp.  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030244.000  Mackerel ( Scomber scombrus , Scomber 
australasicus , Scomber japonicus ) 10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
030245.000  Jack and horse mackerel ( Trachurus  
spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
030247.000  Swordfish ( Xiphias gladius ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0302.49  Other  
030249.100  1 Pacific saury ( Cololabis saira ) and 
scads ( Decapterus  spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
2 Other  
030249.210  – Seerfishes ( Scomberomorus  spp.)  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 401
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030249.220  – Marlins ( Istiophoridae ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  and  
Muraenolepididae , excluding edible fish 
offal of subheadings 0302.91 to 0302.99  
030251.000  Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0302.54  Hake ( Merluccius  spp.,  Urophycis  spp.)  
030254.100  1  O f  Merluccius  spp.  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
030255.000  Alaska Pollack ( Theragra chalco ­
gramma ) 10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
0302.59  Other  
030259.100  1 Tara ( Gadus  spp.,  Theragra  spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
Other fish, excluding edible fish offal of 
subheadings 0302.91 to 0302.99  
0302.89  Other  
1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.) and 
red-eye round herring ( Etrumeus  spp.)  
030289.110  – Buri ( Seriola  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030289.190  – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 402
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
3 Other  
030289.299  – Other  
– – Spanish mackerel  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Samma ( Cololabis  spp., other than  
Cololabis saira ) 3.5 %  B15  3.3 %  3.1 %  2.8 %  2.6 %  2.4 %  2.2 %  2.0 %  1.8 %  1.5 %  1.3 %  1.1 %  0.9 %  0.7 %  0.4 %  0.2 %  Free  Free  Free  Free  Free  Free  
– – Other  3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Livers, roes, milt, fish fins, heads, tails, 
maws and other edible fish offal  
0302.91  Livers, roes and milt  
1 Hard roes of Nishin ( Clupea  spp.) 
and Tara ( Gadus  spp.,  Theragra  spp. 
and Merluccius  spp.)  
030291.020  – Hard roes of Tara ( Gadus  spp.,  
Theragra  spp. and  Merluccius  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0302.99  Other  
2 Other  
030299.910  (1) Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  spp.), 
Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  
– Herring ( Clupea harengus , Clupea 
pallasii ), Cod ( Gadus morhua , Gadus 
ogac , Gadus macrocephalus ), Buri 
(Seriola  spp.) and Sardines ( Sardinops  
spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 403
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
030299.999  – Other  
– – Atlantic bluefin tunas ( Thunnus 
thynnus ) 3.5 %  B 5  2.9 %  2.3 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Red salmon ( Oncorhynchus ne- 
rka), Pacific salmon ( Oncorhynchus 
gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncor­
hynchus masou  and  Oncorhynchus 
rhodurus ) and Swordfish ( Xiphias 
gladius ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Salmonidae other than Atlantic 
salmon ( Salmo salar ), Danube 
salmon ( Hucho hucho ), Red salmon 
(Oncorhynchus nerka ) and Pacific 
salmon ( Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus 
tschawytscha , Oncorhynchus masou  
and Oncorhynchus rhodurus ), Tunas 
other than Atlantic bluefin tunas 
(Thunnus thynnus ) and Yellowfin 
tunas ( Thunnus albacares ), Marlin 
(Istiophoridae ) and Spanish mackerel  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.03  Fish, frozen, excluding fish fillets and other 
fish meat of heading 03.04  
Salmonidae, excluding edible fish offal of 
subheadings 0303.91 to 0303.99  
0303.12  Other Pacific salmon ( Oncorhynchus 
gorbuscha , Oncorhynchus keta , Oncor­
hynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  
Oncorhynchus rhodurus ) 
030312.010  – Silver salmon ( Oncorhynchus kisutch ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030312.090  – Other  3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 404
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030319.000  Other  3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Tunas (of the genus  Thunnus ), skipjack or 
stripe-bellied bonito ( Euthynnus  
(Katsuwonus ) pelamis ), excluding edible 
fish offal of subheadings 0303.91 to 
0303.99  
030341.000  Albacore or longfinned tunas ( Thunnus 
alalunga ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030343.000  Skipjack or stripe-bellied bonito  3.5 %  B 3  2.6 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0303.45  Atlantic and Pacific bluefin tunas 
(Thunnus thynnus , Thunnus orientalis ) 
030345.020  – Pacific bluefin tunas ( Thunnus 
orientalis ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030346.000  Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030349.000  Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Herrings ( Clupea harengus , Clupea 
pallasii ), anchovies ( Engraulis  spp.), 
sardines ( Sardina pilchardus , Sardinops  
spp.), sardinella ( Sardinella  spp.), brisling 
or sprats ( Sprattus sprattus ), mackerel 
(Scomber scombrus , Scomber austra ­
lasicus , Scomber japonicus ), Indian 
mackerels ( Rastrelliger  spp.), seerfishes 
(Scomberomorus  spp.), jack and horse 
mackerel ( Trachurus  spp.), jacks, 
crevalles ( Caranx  spp.), cobia ( Rachy­
centron canadum ), silver pomfrets 
(Pampus  spp.), Pacific saury ( Cololabis 
saira ), scads ( Decapterus  spp.), capelin 
(Mallotus villosus ), swordfish ( Xiphias 
gladius ), Kawakawa ( Euthynnus affinis ), 
bonitos ( Sarda  spp.), marlins, sailfishes, 
spearfish ( Istiophoridae ), excluding edible 
fish offal of subheadings 0303.91 to 
0303.99  
0303.53  Sardines ( Sardina pilchardus , Sardinops  
spp.), sardinella ( Sardinella  spp.), 
brisling or sprats ( Sprattus sprattus )
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 405
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030353.100  1  O f  Sardinops  spp.  10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030354.000  Mackerel ( Scomber scombrus , Scomber 
australasicus , Scomber japonicus ) 7.0 %  B15  6.6 %  6.1 %  5.7 %  5.3 %  4.8 %  4.4 %  3.9 %  3.5 %  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  Free  Free  Free  Free  Free  Free  
030355.000  Jack and horse mackerel ( Trachurus  
spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
030357.000  Swordfish ( Xiphias gladius ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0303.59  Other  
1 Anchovies ( Engraulis  spp.), Pacific 
saury ( Cololabis saira ) and scads 
(Decapterus  spp.)  
030359.110  – Anchovies ( Engraulis  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030359.120  – Pacific saury ( Cololabis saira ) 10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030359.190  – Scads ( Decapterus  spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
2 Other  
030359.910  – Seerfishes ( Scomberomorus  spp.)  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030359.930  – Marlin ( Istiophoridae ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  and  
Muraenolepididae , excluding edible fish 
offal of subheadings 0303.91 to 0303.99  
0303.66  Hake ( Merluccius  spp.,  Urophycis  spp.)  
030366.100  1  O f  Merluccius  spp.  6.0 %  B 8  5.3 %  4.7 %  4.0 %  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030367.000  Alaska Pollack ( Theragra chalco ­
gramma ) 6.0 %  B 8  5.3 %  4.7 %  4.0 %  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 406
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0303.69  Other  
030369.100  1 Tara ( Gadus  spp.,  Theragra  spp.)  6.0 %  B 8  5.3 %  4.7 %  4.0 %  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other fish, excluding edible fish offal of 
subheadings 0303.91 to 0303.99  
0303.89  Other  
1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.) and 
red-eye round herring ( Etrumeus  spp.)  
030389.110  – Nishin ( Clupea  spp.)  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030389.122  – Buri ( Seriola  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030389.129  – Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
030389.299  – Other  
– – Samma ( Cololabis  spp., other than  
Cololabis saira ) and Spanish mackerel  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Livers, roes, milt, fish fins, heads, tails, 
maws and other edible fish offal  
0303.99  Other  
2 Other  
(1) Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  spp.), 
Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 407
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030399.911  – Nishin ( Clupea  spp.) and Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.)  
– – Nishin ( Clupea  spp.) other than 
Herrings ( Clupea harengus , Clupea 
pallasii ) 6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Tara ( Gadus  spp.,  Theragra  spp.,  
Merluccius  spp.) other than Cod 
(Gadus morhua , Gadus ogac , Gadus 
macrocephalus ) 6.0 %  B 8  5.3 %  4.7 %  4.0 %  3.3 %  2.7 %  2.0 %  1.3 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.0 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030399.912  – Mackerel ( Scomber scombrus , 
Scomber australasicus , Scomber 
japonicus ) 7.0 %  B15  6.6 %  6.1 %  5.7 %  5.3 %  4.8 %  4.4 %  3.9 %  3.5 %  3.1 %  2.6 %  2.2 %  1.8 %  1.3 %  0.9 %  0.4 %  Free  Free  Free  Free  Free  Free  
030399.919  – Other  
– – Sardines ( Sardinops  spp.)  10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Buri ( Seriola  spp.), Saba 
(Scomber  spp.), Iwashi ( Etrumeus  
spp.,  Engraulis  spp.) and Samma 
(Cololabis  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Aji ( Trachurus  spp.,  Decapterus  
spp.)  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
(2) Other  
030399.999  – Other  
– – Salmonidae  
– – – Red salmon ( Oncorhynchus 
nerka ), Atlantic salmon ( Salmo 
salar ), Danube salmon ( Hucho 
hucho ) and Trout ( Salmo trutta , 
Oncorhynchus mykiss , Oncorhynchus 
clarki , Oncorhynchus aguabonita , 
Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chry ­
sogaster ) 3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 408
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – Silver salmon ( Oncorhynchus 
kisutch ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Tunas  
– – – Yellowfin tunas ( Thunnus albacares ), 
Bigeye tunas ( Thunnus obesus ) and Atlantic 
bluefin tunas ( Thunnus thynnus ) 3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Albacore or longfinned tunas 
(Thunnus alalunga ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
– – – Skipjack or stripe-bellied bonito 
(Euthynnus  (Katsuwonus ) pelamis ) 3.5 %  B 3  2.6 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Marlin ( Istiophoridae ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Swordfish ( Xiphias gladius ) 
and Spanish mackerel  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  3.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.04  Fish fillets and other fish meat (whether or 
not minced), fresh, chilled or frozen  
Fresh or chilled fillets of other fish  
0304.44  Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  
and Muraenolepididae  
030444.100  1 Tara ( Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 409
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0304.49  Other  
030449.100  1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
030449.210  – Bluefin tunas ( Thunnus thynnus , 
Thunnus orientalis ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030449.220  – Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other, fresh or chilled  
0304.53  Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  
and Muraenolepididae  
030453.100  1 Tara ( Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0304.59  Other  
030459.100  1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
– Other  
030459.291  – – Bluefin tunas ( Thunnus thynnus , 
Thunnus orientalis ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 410
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030459.292  – – Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Frozen fillets of fish of the families  Breg­
macerotidae , Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , Merlucciidae , 
Moridae  and Muraenolepididae  
030471.000  Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0304.74  Hake ( Merluccius  spp.,  Urophycis  spp.)  
030474.100  1  O f  Merluccius  spp.  10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030475.000  Alaska Pollack ( Theragra chalco ­
gramma ) 10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0304.79  Other  
030479.100  1 Tara ( Gadus  spp.,  Theragra  spp.)  10.0 %  B 8  8.9 %  7.8 %  6.7 %  5.6 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Frozen fillets of other fish  
030484.000  Swordfish ( Xiphias gladius ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0304.87  Tunas (of the genus  Thunnus ), skipjack 
or stripe-bellied bonito ( Euthynnus  
(Katsuwonus ) pelamis ) 
– Tunas (of the genus  Thunnus ) 
030487.020  – – Bluefin tunas ( Thunnus thynnus , 
Thunnus orientalis ) 3.5 %  B 5  2.9 %  2.3 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030487.030  – – Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0304.89  Other  
030489.100  1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 411
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
030489.210  – Marlin ( Istiophoridae ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other, frozen  
0304.99  Other  
1 Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  
030499.120  – Buri ( Seriola  spp.), Saba ( Scomber  
spp.), Iwashi ( Etrumeus  spp.,  
Sardinops  spp. and  Engraulis  spp.), 
Aji ( Trachurus  spp. and  Decapterus  
spp.) and Samma ( Cololabis  spp.)  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
– Other  
030499.994  – – Southern bluefin tunas ( Thunnus 
maccoyii ) 3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.05  Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets 
of fish, fit for human consumption  
030510.000  Flours, meals and pellets of fish, fit for 
human consumption  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.20  Livers, roes and milt of fish, dried, 
smoked, salted or in brine  
3 Hard roes of Tara ( Gadus  spp.,  
Theragra  spp. and  Merluccius  spp.) and 
Nishin roes on the tangles  
030520.020  – Hard roes of Tara ( Gadus  spp.,  
Theragra  spp. and  Merluccius  spp.)  7.5 %  B 8  6.7 %  5.8 %  5.0 %  4.2 %  3.3 %  2.5 %  1.7 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 412
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Fish fillets, dried, salted or in brine, but 
not smoked  
0305.32  Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  
and Muraenolepididae  
030532.010  – Tara ( Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.)  15.0 %  B 8  13.3 %  11.7 %  10.0 %  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.39  Other  
2 Other  
030539.210  – Nishin ( Clupea  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Dried fish, other than edible fish offal, 
whether or not salted but not smoked  
030551.000  Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.53  Fish of the families  Bregmacerotidae , 
Euclichthyidae , Gadidae , Macrouridae , 
Melanonidae , Merlucciidae , Moridae  
and Muraenolepididae , other than cod 
(Gadus morhua , Gadus ogac , Gadus 
macrocephalus ) 
030553.100  – Tara ( Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.)  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 413
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0305.54  Herrings ( Clupea harengus , Clupea 
pallasii ), anchovies ( Engraulis  spp.), 
sardines ( Sardina pilchardus , Sardinops  
spp.), sardinella ( Sardinella  spp.), 
brisling or sprats ( Sprattus sprattus ), 
mackerel ( Scomber scombrus , Scomber 
australasicus , Scomber japonicus ), 
Indian mackerels ( Rastrelliger  spp.), 
seerfishes ( Scomberomorus  spp.), jack 
and horse mackerel ( Trachurus  spp.), 
jacks, crevalles ( Caranx  spp.), cobia 
(Rachycentron canadum ), silver 
pomfrets ( Pampus  spp.), Pacific saury 
(Cololabis saira ), scads ( Decapterus  
spp.), capelin ( Mallotus villosus ), 
swordfish ( Xiphias gladius ), Kawakawa 
(Euthynnus affinis ), bonitos ( Sarda  
spp.), marlins, sailfishes, spearfish ( Istio­
phoridae ) 
030554.100  – Herrings ( Clupea harengus , Clupea 
pallasii ), Iwashi ( Sardinops  spp. and  
Engraulis  spp.), mackerel ( Scomber 
scombrus , Scomber australasicus , 
Scomber japonicus ), Aji ( Trachurus  
spp. and  Decapterus  spp.) and Pacific 
saury ( Cololabis saira ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.59  Other  
2 Other  
030559.020  (1) Nishin ( Clupea  spp.), Buri 
(Seriola  spp.), Saba ( Scomber  spp.) 
and red-eye round herring ( Etrumeus  
spp.)  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030559.090  (2) Other  
– Samma ( Cololabis  spp., other than  
Cololabis saira ) 10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  10.5 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Fish, salted but not dried or smoked and 
fish in brine, other than edible fish offal  
030561.000  Herrings ( Clupea harengus , Clupea 
pallasii ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030562.000  Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 414
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030563.000  Anchovies ( Engraulis  spp.)  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030564.000  Tilapias ( Oreochromis  spp.), catfish 
(Pangasius  spp.,  Silurus  spp.,  Clarias  
spp.,  Ictalurus  spp.), carp ( Cyprinus  
spp.,  Carassius  spp.,  Ctenopharyngodon 
idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon 
piceus , Catla catla , Labeo  spp.,  Osteo­
chilus hasselti , Leptobarbus hoeveni , 
Megalobrama  spp.), eels ( Anguilla  
spp.), Nile perch ( Lates niloticus ) and 
snakeheads ( Channa  spp.)  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.69  Other  
2 Other  
030569.091  – Nishin ( Clupea  spp.), Tara ( Gadus  
spp.,  Theragra  spp. and  Merluccius  
spp.), Buri ( Seriola  spp.), Saba 
(Scomber  spp.), Iwashi ( Etrumeus  spp. 
and Sardinops  spp.), Aji ( Trachurus  
spp. and  Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030569.099  – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Fish fins, heads, tails, maws and other 
edible fish offal  
0305.71  Shark fins  
030571.090  – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.72  Fish heads, tails and maws  
2 Other  
(2) Dried  
B Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 415
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  
030572.221  – – Cod ( Gadus morhua , Gadus 
ogac , Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030572.222  – – Other  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Salted or in brine  
B Other  
030572.321  – Herrings ( Clupea harengus , 
Clupea pallasii ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030572.322  – Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030572.323  – Anchovies ( Engraulis  spp.)  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
030572.324  – – Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp. and  Sardinops  
spp.), Aji ( Trachurus  spp. and  
Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030572.329  – – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0305.79  Other  
2 Other  
(2) Dried  
B Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 416
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Nishin ( Clupea  spp.), Tara 
(Gadus  spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp.,  Sardinops  spp. and  
Engraulis  spp.), Aji ( Trachurus  spp. 
and Decapterus  spp.) and Samma 
(Cololabis  spp.)  
030579.221  – – Cod ( Gadus morhua , Gadus 
ogac , Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030579.222  – – Other  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Salted or in brine  
B Other  
030579.321  – Herrings ( Clupea harengus , 
Clupea pallasii ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030579.322  – Cod ( Gadus morhua , Gadus ogac , 
Gadus macrocephalus ) 15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030579.323  – Anchovies ( Engraulis  spp.)  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
030579.324  – – Nishin ( Clupea  spp.), Tara ( Ga- 
dus spp.,  Theragra  spp. and  
Merluccius  spp.), Buri ( Seriola  
spp.), Saba ( Scomber  spp.), Iwashi 
(Etrumeus  spp. and  Sardinops  
spp.), Aji ( Trachurus  spp. and  
Decapterus  spp.) and Samma 
(Cololabis  spp.)  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030579.329  – – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.06  Crustaceans, whether in shell or not, live, 
fresh, chilled, frozen, dried, salted or in 
brine; smoked crustaceans, whether in 
shell or not, whether or not cooked before 
or during the smoking process; crustaceans, 
in shell, cooked by steaming or by boiling 
in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human 
consumption
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 417
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Live, fresh or chilled  
0306.33  Crabs  
030633.140  – Horsehair crabs  4.0 %  B10  3.6 %  3.3 %  2.9 %  2.5 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.07  Molluscs, whether in shell or not, live, 
fresh, chilled, frozen, dried, salted or in 
brine; smoked molluscs, whether in shell 
or not, whether or not cooked before or 
during the smoking process; flours, meals 
and pellets of molluscs, fit for human 
consumption  
Oysters  
0307.19  Other  
1 Smoked  
030719.210  – Adductors of shellfish  6.7 %  B 8  6.0 %  5.2 %  4.5 %  3.7 %  3.0 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Scallops, including queen scallops, of the 
genera  Pecten , Chlamys  o r Placopecten  
030721.000  Live, fresh or chilled  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030722.000  Frozen  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.29  Other  
030729.500  1 Smoked  6.7 %  B 8  6.0 %  5.2 %  4.5 %  3.7 %  3.0 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030729.200  2 Other  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 418
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Mussels ( Mytilus  spp.,  Perna  spp.)  
0307.39  Other  
1 Smoked  
030739.510  – Adductors of shellfish  6.7 %  B 5  5.6 %  4.5 %  3.4 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Cuttle fish and squid  
0307.42  Live, fresh or chilled  
030742.090  – Other  5.0 %  B10  4.5 %  4.1 %  3.6 %  3.2 %  2.7 %  2.3 %  1.8 %  1.4 %  0.9 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.43  Frozen  
030743.020  – Neon flying squid ( Ommastrephes 
bartramii ) 3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030743.030  – Japanese flying squid ( Todarodes 
pacificus ), jumbo flying squid ( Dosidicus 
gigas ), Japanese squid ( Loliolus  spp.), 
shortfin squid ( Illex spp.) and sparkling 
enope squid ( Watasenia scintillans ) 5.0 %  B10  4.5 %  4.1 %  3.6 %  3.2 %  2.7 %  2.3 %  1.8 %  1.4 %  0.9 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030743.090  – Other  
– – Cuttle fish ( Rossia macrosoma , 
Sepiola  spp.) and squid ( Ommastrephes  
spp.,  Loligo  spp.,  Nototodarus  spp.,  
Sepioteuthis  spp.)  3.5 %  B 8  3.1 %  2.7 %  2.3 %  1.9 %  1.6 %  1.2 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  3.5 %  B10  3.2 %  2.9 %  2.5 %  2.2 %  1.9 %  1.6 %  1.3 %  1.0 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.49  Other  
030749.500  1 Smoked  6.7 %  B 8  6.0 %  5.2 %  4.5 %  3.7 %  3.0 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 419
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030749.210  – Mongo ika  
– – Dried, salted or in brine  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  15.0 %  B 8  13.3 %  11.7 %  10.0 %  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030749.290  – Other  
– – Cuttle fish ( Rossia macrosoma , 
Sepiola  spp.) and squid ( Ommastrephes  
spp.,  Loligo  spp.,  Nototodarus  spp.,  
Sepioteuthis  spp.), dried, salted or in 
brine  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  15.0 %  B 8  13.3 %  11.7 %  10.0 %  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Clams, cockles and ark shells (families  
Arcidae , Arcticidae , Cardiidae , 
Donacidae , Hiatellidae , Mactridae , Meso­
desmatidae , Myidae , Semelidae , Sole­
curtidae , Solenidae , Tridacnidae  and  
Veneridae ) 
0307.71  Live, fresh or chilled  
030771.100  1 Adductors of shellfish  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
030771.310  – Akagai (bloody clam), live  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030771.320  – Baby clam  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030771.390  – Other  7.0 %  B13  6.5 %  6.0 %  5.5 %  5.0 %  4.5 %  4.0 %  3.5 %  3.0 %  2.5 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  
0307.72  Frozen  
030772.100  1 Adductors of shellfish  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
030772.310  – Baby clam  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030772.390  – Other  7.0 %  B 8  6.2 %  5.4 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 420
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0307.79  Other  
1 Smoked  
030779.210  – Adductors of shellfish  6.7 %  B 5  5.6 %  4.5 %  3.4 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
030779.310  (1) Adductors of shellfish  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Other  
030779.339  – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Abalone ( Haliotis  spp.) and stromboid 
conchs ( Strombus  spp.)  
030781.000  Live, fresh or chilled abalone ( Haliotis  
spp.)  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030782.000  Live, fresh or chilled stromboid conchs 
(Strombus  spp.)  
– Adductors of shellfish  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  7.0 %  B13  6.5 %  6.0 %  5.5 %  5.0 %  4.5 %  4.0 %  3.5 %  3.0 %  2.5 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  
030784.000  Frozen stromboid conchs ( Strombus  spp.)  
– Adductors of shellfish  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  7.0 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.87  Other abalone ( Haliotis  spp.)  
030787.900  2 Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.88  Other stromboid conchs ( Strombus  spp.)  
030788.100  1 Smoked  
– Adductors of shellfish  6.7 %  B 8  6.0 %  5.2 %  4.5 %  3.7 %  3.0 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 421
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Other  6.7 %  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030788.900  2 Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other, including flours, meals and pellets, 
fit for human consumption  
0307.91  Live, fresh or chilled  
030791.010  – Adductors of shellfish  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
030791.091  – – Scallops ( Pectinidae ) 7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030791.092  – – Fresh water clam  7.0 %  B10  6.4 %  5.7 %  5.1 %  4.5 %  3.8 %  3.2 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030791.099  – – Other  7.0 %  B13  6.5 %  6.0 %  5.5 %  5.0 %  4.5 %  4.0 %  3.5 %  3.0 %  2.5 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  
0307.92  Frozen  
030792.110  – Adductors of shellfish  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
030792.131  – – Scallops ( Pectinidae ) 7.0 %  B 8  6.2 %  5.4 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0307.99  Other  
1 Smoked  
030799.220  – Scallops ( Pectinidae ) and adductors 
of shellfish  6.7 %  B 8  6.0 %  5.2 %  4.5 %  3.7 %  3.0 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
030799.330  – Adductors of shellfish  15.0 %  B10  13.6 %  12.3 %  10.9 %  9.5 %  8.2 %  6.8 %  5.5 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 422
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
030799.320  – – Scallops ( Pectinidae ) 10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030799.399  – – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
03.08  Aquatic invertebrates other than crustaceans 
and molluscs, live, fresh, chilled, frozen, 
dried, salted or in brine; smoked aquatic 
invertebrates other than crustaceans and 
molluscs, whether or not cooked before or 
during the smoking process; flours, meals 
and pellets of aquatic invertebrates other 
than crustaceans and molluscs, fit for 
human consumption  
Sea urchins ( Strongylocentrotus  spp.,  
Paracentrotus lividus , Loxechinus albus , 
Echinus esculentus ) 
030822.000  Frozen  7.0 %  B 8  6.2 %  5.4 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0308.90  Other  
2 Fresh, chilled or frozen  
– Frozen  
030890.291  – – Sea urchins  7.0 %  B 8  6.2 %  5.4 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
030890.299  – – Other  
– – – Jellyfish other than  Rhopilema  
spp. 7.0 %  B 3  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  7.0 %  B 8  6.2 %  5.4 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4 Other  
030890.420  (2) Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 423
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 4 Dairy produce; birds' eggs; natural honey; edible pro ducts of animal origin, not elsewhere specified or included  
04.01  Milk and cream, not concentrated nor 
containing added sugar or other sweetening 
matter  
0401.10  Of a fat content, by weight, not exceeding 
1% 
1 Sterilised, frozen or treated appropriate 
to preserve  
040110.110  – Concerning milk and cream in this 
subheading 1, 0401.20-1, 0401.40-1 and 
0401.50-1-(1), (2), buttermilk etc. in 
0403.10-1 and 0403.90-1-(1)-[2], (2)-[2] 
and (3)-[2], products consisting of 
natural milk constituents in 0404.90-1- 
(1)-[1], [2], (2)-[1], [2], (3)-[1], [2], 
edible preparations containing cocoa in 
1806.20-1-(1), 1806.90-2-(1)-A, edible 
preparations in 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. in 2101.12-2-(1)-A, B and 
2101.20-2-(1)-A, B, edible preparations 
in 2106.10-1 and 2106.90-1-(1), (2), for 
the quantity within the limits of a tariff 
quota stipulated by a cabinet order which 
is effective at the time of import and 
under the conditions set out by relevant 
regulations which are effective at the 
time of import 
Note: The tariff quota shall be calculated 
on the basis of 133,940 ton, 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 other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota of other milk 
products’ in this heading, headings 
04.03, 04.04, 18.06, 19.01, 21.01 and 
21.06  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 424
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040110.190  – Other  X S  
040110.200  2 Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0401.20  Of a fat content, by weight, exceeding 1% 
but not exceeding 6%  
1 Sterilised, frozen or preserved  
040120.110  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040120.190  – Other  X S  
040120.200  2 Other  21.3 %  R 7  S  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  20.2 %  
0401.40  Of a fat content, by weight, exceeding 6% 
but not exceeding 10%  
1 Sterilised, frozen or preserved  
040140.110  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040140.190  – Other  X S  
040140.200  2 Other  21.3 %  R 8  S  20.4 %  19.5 %  18.6 %  17.8 %  16.9 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  
0401.50  Of a fat content, by weight, exceeding 
10% 
1 Sterilised, frozen or preserved; other 
cream of a fat content, by weight, of 
13% or more (other than sterilised, 
frozen or preserved)  
(1) Of a fat content, by weight, not 
exceeding 45%
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 425
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040150.111  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040150.119  – Other  X S  
(2) Other  
040150.121  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040150.129  – Other  X S  
040150.200  2 Other  21.3 %  R 8  S  20.4 %  19.5 %  18.6 %  17.8 %  16.9 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  16.0 %  
04.02  Milk and cream, concentrated or containing 
added sugar or other sweetening matter  
0402.10  In powder, granules or other solid forms, 
of a fat content, by weight, not exceeding 
1.5%  
1 Containing added sugar  
040210.110  [1] Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
[2] Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 426
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040210.121  – Concerning milk and cream in 
powder, granules or other solid forms 
in this subheading 1-[2], 2-(1)-[2], (2)- 
[2], 0402.21-2-(1), (2)-[2] and 0402.29- 
2-[2], for the quantity within the limits 
of a tariff quota stipulated by a cabinet 
order which is effective at the time of 
import and under the conditions set out 
by relevant regulations which are 
effective at the time of import 
Note: The tariff quota shall be 
calculated on the basis of 74,973 ton, 
in consideration of the quantity of pros­
pective domestic demand in the current 
fiscal year (April-March), international 
market situation and other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota of skimmed milk 
powder other than for school lunch 
etc.’ in this heading  Xq1 
040210.129  – Other  29.8 % + 
396 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
(1) For school lunch for children, 
pupils or infants of kindergartens, 
elementary schools, lower secondary 
schools, compulsory education 
schools, upper secondary schools 
having evening courses, or special 
support schools, for pupils of children's 
welfare institutions or the like as may 
be prescribed by a cabinet order, or for 
pupils receiving daycare by the 
business stipulated by paragraph 9, 10 
or 12 of Article 6-3 of the Child 
Welfare Act (Law No. 164 of 1947), 
hereinafter referred to as ‘For school 
lunch etc.’ in this heading, and for the 
manufacture of mixed feeds as may be 
prescribed by a cabinet order, here­
inafter referred to as ‘For feeding 
purposes’ in this heading  
[1] For School lunch etc.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 427
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040210.211  – Concerning milk and cream in 
powder, granules or other solid 
forms for school lunch etc. in this 
subheading 2-(1)-[1], and 0402.21-2- 
(1), for the quantity within the limits 
of a tariff quota stipulated by a 
cabinet order which is effective at 
the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the 
time of import 
Note: The tariff quota shall be 
calculated on the basis of 7,264 ton, 
in consideration of the quantity of 
prospective domestic demand in the 
current fiscal year (April-March), 
international market situation and 
other relevant conditions, hereinafter 
referred to as ‘the Pooled Quota of 
skimmed milk powder for school 
lunch etc.’ in this heading  Xq1 
040210.212  – Other  396 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
[2] For feeding purposes  
040210.216  – For ‘the Pooled Quota of skimmed 
milk powder other than for school 
lunch etc.’  Xq1 
040210.217  – Other  396 yen/kg  R 9  S  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  R 9  
(2) Other  
040210.221  [1] Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
[2] Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 428
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040210.222  – For ‘the Pooled Quota of skimmed 
milk powder other than for school 
lunch etc.’  Xq1 
040210.229  – Other  21.3 % + 
396 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
In powder, granules or other solid forms, 
of a fat content, by weight, exceeding 
1.5%  
0402.21  Not containing added sugar or other 
sweetening matter  
1 Of a fat content, by weight, 
exceeding 5%  
(1) Of a fat content, by weight, not 
exceeding 30%  
040221.111  – Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
040221.119  – Other  
– – Intended for use as materials for 
chocolate  25.5 % + 
612 yen/kg  TRQ  TRQ-24, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  25.5 % + 
612 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 429
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040221.121  – Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
040221.129  – Other  
– – Intended for use as materials for 
chocolate  25.5 % + 
1,023 yen/ 
kg TRQ  TRQ-24, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  25.5 % + 
1,023 yen/ 
kg TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
(1) For school lunch etc. and for 
feeding purposes  
– For school lunch etc.  
040221.211  – – For ‘the Pooled Quota of 
skimmed milk powder for school 
lunch etc.’  Xq1 
040221.212  – – Other  425 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– For feeding purposes  
040221.216  – – For ‘the Pooled Quota of 
skimmed milk powder other than for 
school lunch etc.’  Xq1 
040221.217  – – Other  425 yen/kg  R10  S  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  R10  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 430
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040221.221  [1] Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law 
(Law No. 112 of 1965) or 
imported with approval of the 
Minister of Agriculture, Forestry 
and Fisheries by means stipulated 
by paragraph 2 thereof  Xq1 
[2] Other  
040221.222  – For ‘the Pooled Quota of 
skimmed milk powder other than 
for school lunch etc.’  Xq1 
040221.229  – Other  21.3 % + 
425 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0402.29  Other  
1 Of a fat content, by weight, 
exceeding 5%  
(1) Of a fat content, by weight, not 
exceeding 30%  
040229.111  – Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
040229.119  – Other  25.5 % + 
612 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 431
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040229.121  – Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
040229.129  – Other  25.5 % + 
1,023 yen/ 
kg TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
040229.211  [1] Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
[2] Other  
040229.220  – For ‘the Pooled Quota of skimmed 
milk powder other than for school 
lunch etc.’  Xq1 
040229.291  – Other  29.8 % + 
425 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
Other  
0402.91  Not containing added sugar or other 
sweetening matter  
1 Of a fat content, by weight, 
exceeding 7.5%  
040291.110  (1) Whipped cream in pressurised 
containers  25.5 %  B5**  12.8 %  10.2 %  7.7 %  5.1 %  2.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 432
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
040291.121  – Concerning milk and cream in this 
subheading 1-(2) and 2, for the 
quantity within the limits of a tariff 
quota stipulated by a cabinet order 
which is effective at the time of 
import and under the conditions set 
out by relevant regulations which are 
effective at the time of import 
Note: The tariff quota shall be 
calculated on the basis of 1,500 ton, 
in consideration of the imported 
quantity in the preceding fiscal year 
(April-March), international market 
situation and other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota’ in this subheading  Xq1 
040291.129  – Other  25.5 % + 
509 yen/kg  TRQ  TRQ-21, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
040291.210  – For ‘the Pooled Quota’  Xq1 
040291.290  – Other  21.3 % + 
254 yen/kg  TRQ  TRQ-21, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0402.99  Other  
1 Of a fat content, by weight, 
exceeding 8%  
040299.110  (1) Whipped cream in pressurised 
containers  25.5 %  B5**  12.8 %  10.2 %  7.7 %  5.1 %  2.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 433
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040299.121  – Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  Xq1 
040299.129  – Other  25.5 % + 
509 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
040299.210  – Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
040299.290  – Other  25.5 % + 
254 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
04.03  Buttermilk, curdled milk and cream, yogurt, 
kephir and other fermented or acidified milk 
and cream, whether or not concentrated or 
containing added sugar or other sweetening 
matter or flavoured or containing added 
fruit, nuts or cocoa  
0403.10  Yogurt  
1 Frozen, preserved or containing added 
sugar or other sweetening matter, 
flavouring, fruits or nuts (excluding 
frozen yogurt)  
– For ‘the Pooled Quota of other milk 
products’
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 434
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040310.110  – – Containing added sugar  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040310.120  – – Other  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040310.190  – Other  X S  
2 Other  
(1) Frozen yogurt  
040310.211  – Containing added sugar or other 
sweetening matter, in immediate 
packings, of a content not exceeding 
10 kg  26.3 %  B10  S  23.9 %  21.5 %  19.1 %  16.7 %  14.3 %  12.0 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040310.219  – Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040310.220  (2) Other  21.3 %  B10  S  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0403.90  Other  
1 Sterilised, frozen, preserved, concen­
trated or containing added sugar or 
other sweetening matter, flavouring, 
fruits or nuts  
(1) Of a fat content, by weight, not 
exceeding 1.5%  
[1] Buttermilk powder and other 
products in solid forms  
– Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  
040390.111  – – Containing added sugar  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 435
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040390.112  – – Other  Xq1 
040390.113  – Other  29.8 % + 
396 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
[2] Other  
– For ‘the Pooled Quota of other milk 
products’  
040390.116  – – Containing added sugar  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040390.117  – – Other  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040390.118  – Other  X S  
(2) Of a fat content, by weight, 
exceeding 1.5% but not exceeding 26%  
[1] Buttermilk powder and other 
products in solid forms  
– Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  
040390.121  – – Containing added sugar  Xq1 
040390.122  – – Other  Xq1 
040390.123  – Other  29.8 % + 
582 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
[2] Other  
– For ‘the Pooled Quota of other milk 
products’
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 436
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040390.126  – – Containing added sugar  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040390.127  – – Other  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040390.128  – Other  X S  
(3) Of a fat content, by weight, 
exceeding 26%  
[1] Buttermilk powder and other 
products in solid forms  
– Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  
040390.131  – – Containing added sugar  Xq1 
040390.132  – – Other  Xq1 
040390.133  – Other  29.8 % + 
1,023 yen/ 
kg TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
[2] Other  
– For ‘the Pooled Quota of other milk 
products’  
040390.136  – – Containing added sugar  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040390.137  – – Other  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040390.138  – Other  X S
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 437
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040390.200  2 Other  21.3 %  R 5  S  20.3 %  19.4 %  18.4 %  17.4 %  16.5 %  15.5 %  14.5 %  13.6 %  12.6 %  11.6 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  
04.04  Whey, whether or not concentrated or 
containing added sugar or other sweetening 
matter; products consisting of natural milk 
constituents, whether or not containing 
added sugar or other sweetening matter, 
not elsewhere specified or included  
0404.10  Whey and modified whey, whether or not 
concentrated or containing added sugar or 
other sweetening matter  
1 Sterilised, frozen, preserved, concen­
trated or containing added sugar or 
other sweetening matter  
(1) Of a fat content, by weight, not 
exceeding 5%  
[1] Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  
040410.111  – Containing added sugar  Xq1 
040410.119  – Other  Xq1 
[2] Other  
[i] Mineral concentrated whey
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 438
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Concerning mineral concentrated 
whey in this subheading 1-(1)-[2]- 
[i] and (2)-[2]-[i], for the quantity 
within the limits of a tariff quota 
stipulated by a cabinet order which 
is effective at the time of import and 
under the conditions set out by 
relevant regulations which are 
effective at the time of import 
Note: The tariff quota shall be 
calculated on the basis of 14,000 
ton, in consideration of the quantity 
of prospective domestic demand in 
the current fiscal year (April- 
March), international market 
situation and other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota of mineral 
concentrated whey’  
040410.121  – – Containing added sugar  Xq1 
040410.122  – – Other  Xq1 
040410.129  – Other  
– – Tariff Rate Quota for the 
European Union  
– – – Containing added sugar  29.8 % + 
425 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – – Other  29.8 % + 
425 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
less than 25% (Whey Powder)  
– – – – Containing added sugar  29.8 % + 
425 yen/kg  R11 SG4**, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 439
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – – Other  29.8 % + 
425 yen/kg  R12 SG4**, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 25% but less 
than 45% (Whey Protein Concentrate, 
hereinafter referred to as ‘WPC’)  
– – – – Containing added sugar  29.8 % + 
425 yen/kg  R11 SG4*, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – – Other  29.8 % + 
425 yen/kg  R12 SG4*, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 45%  
– – – – Containing added sugar  29.8 % + 
425 yen/kg  B5***­
** S 35.0 % + 40 
yen/kg  28.0 % + 32 
yen/kg  21.0 % + 24 
yen/kg  14.0 % + 16 
yen/kg  7.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – – Other  29.8 % + 
425 yen/kg  B5****  S  25.0 % + 40 
yen/kg  20.0 % + 32 
yen/kg  15.0 % + 24 
yen/kg  10.0 % + 16 
yen/kg  5.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
[ii] Other  
1 Containing added sugar  
040410.131  – Concerning whey and modified 
whey, other than mineral concen­
trated whey, used for the manu­
facture of mixed feeds as may be 
prescribed by a cabinet order, in 
this subheading 1-(1)-[2]-[ii]-1, 2 
and (2)-[2]-[ii]-1, 2, for the 
quantity within the limits of a tariff 
quota stipulated by a cabinet order 
which is effective at the time of 
import and under the conditions set 
out by relevant regulations which are 
effective at the time of import  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 440
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Note: The tariff quota shall be 
calculated on the basis of 45,000 
ton, in consideration of the quantity 
of prospective domestic demand in 
the current fiscal year (April- 
March), international market 
situation and other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota of whey etc. for 
feeding purposes’ in this subheading  
040410.139  – Other  
– – Tariff Rate Quota for the 
European Union  29.8 % + 
425 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  
– – – For the manufacture of mixed 
feeds containing added colouring 
matter which is recognised as in 
blue at the time of import  29.8 % + 
425 yen/kg  A S  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, less than 25% (Whey 
Powder)  29.8 % + 
425 yen/kg  R11 SG4**, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 
25% but less than 45% (WPC)  29.8 % + 
425 yen/kg  R11 SG4*, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 45%  29.8 % + 
425 yen/kg  B5***­
** S 35.0 % + 40 
yen/kg  28.0 % + 32 
yen/kg  21.0 % + 24 
yen/kg  14.0 % + 16 
yen/kg  7.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 441
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040410.141  – For the manufacture of mixed 
feeds as may be prescribed by a 
cabinet order which is effective at 
the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the 
time of import, for ‘the Pooled 
Quota of whey etc. for feeding 
purposes’  Xq1 
040410.142  – Concerning whey and products 
consisting of natural milk consti­
tution, used for the manufacture of 
prepared milk powder for babies and 
infants, in this subheading 1-(1)-[2]- 
[ii]-2 and (2)-[2]-[ii]-2 and 
subheading 0404.90-1-(1)-[2], (2)- 
[2] and (3)-[2], for the quantity 
within the limits of a tariff quota 
stipulated by a cabinet order which 
is effective at the time of import and 
under the conditions set out by 
relevant regulations which are 
effective at the time of import  Xq1 
Note: The tariff quota shall be 
calculated on the basis of 25,000 
ton, in consideration of the quantity 
of prospective domestic demand in 
the current fiscal year (April- 
March), international market 
situation and other relevant 
conditions, hereinafter referred to as 
‘the Pooled Quota of whey etc. used 
for prepared milk powder for babies 
and infants’ in this subheading and 
subheading 0404.90  
040410.149  – Other  
– – Tariff Rate Quota for the 
European Union  
– – – Whey (prepared whey for 
infant formula)  29.8 % + 
425 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – – Whey (whey permeate)  29.8 % + 
425 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 442
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  
– – – For the manufacture of mixed 
feeds containing added colouring 
matter which is recognised as in 
blue at the time of import  29.8 % + 
425 yen/kg  A S  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, less than 25% (Whey 
Powder)  29.8 % + 
425 yen/kg  R12 SG4**, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 
25% but less than 45% (WPC)  29.8 % + 
425 yen/kg  R12 SG4*, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 45%  29.8 % + 
425 yen/kg  B5****  S  25.0 % + 40 
yen/kg  20.0 % + 32 
yen/kg  15.0 % + 24 
yen/kg  10.0 % + 16 
yen/kg  5.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
[1] Imported by the Agriculture and 
Livestock Industries Corporation to 
the extent of the quantity stipulated 
by paragraph 1 of Article 13 of the 
Manufacturing Milk Producer 
Compensation Temporary Law (Law 
No. 112 of 1965) or imported with 
approval of the Minister of Agri­
culture, Forestry and Fisheries by 
means stipulated by paragraph 2 
thereof  
040410.151  – Containing added sugar  Xq1 
040410.159  – Other  Xq1 
[2] Other  
[i] Mineral concentrated whey
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 443
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– For ‘the Pooled Quota of mineral 
concentrated whey’  
040410.161  – – Containing added sugar  Xq1 
040410.162  – – Other  Xq1 
040410.169  – Other  
– – Tariff Rate Quota for the 
European Union  
– – – Containing added sugar  29.8 % + 
687 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – – Other  29.8 % + 
687 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
less than 25% (Whey Powder)  
– – – – Containing added sugar  29.8 % + 
687 yen/kg  R11 SG4**, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – – Other  29.8 % + 
687 yen/kg  R12 SG4**, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 25% but less 
than 45% (WPC)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 444
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – – Containing added sugar  29.8 % + 
687 yen/kg  R11 SG4*, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – – Other  29.8 % + 
687 yen/kg  R12 SG4*, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 45%  
– – – – Containing added sugar  29.8 % + 
687 yen/kg  B5***­
** S 35.0 % + 40 
yen/kg  28.0 % + 32 
yen/kg  21.0 % + 24 
yen/kg  14.0 % + 16 
yen/kg  7.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – – Other  29.8 % + 
687 yen/kg  B5****  S  25.0 % + 40 
yen/kg  20.0 % + 32 
yen/kg  15.0 % + 24 
yen/kg  10.0 % + 16 
yen/kg  5.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
[ii] Other  
1 Containing added sugar  
040410.171  – For the manufacture of mixed 
feeds as may be prescribed by a 
cabinet order which is effective at 
the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the 
time of import, for ‘the Pooled 
Quota of whey etc. for feeding 
purposes’  Xq1 
040410.179  – Other  
– – For the manufacture of mixed 
feeds containing added colouring 
matter which is recognised as in 
blue at the time of import  29.8 % + 
687 yen/kg  A S  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
less than 25% (Whey Powder)  29.8 % + 
687 yen/kg  R11 SG4**, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 445
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 25% but less 
than 45% (WPC)  29.8 % + 
687 yen/kg  R11 SG4*, S  35.0 % + 40 
yen/kg  32.6 % + 
37.20 yen/kg  30.1 % + 
34.40 yen/kg  27.7 % + 
31.60 yen/kg  25.2 % + 
28.80 yen/kg  22.8 % + 26 
yen/kg  20.3 % + 
23.20 yen/kg  17.9 % + 
20.40 yen/kg  15.4 % + 
17.60 yen/kg  13.0 % + 
14.80 yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 12 
yen/kg  10.5 % + 
12 yen/kg  10.5 % + 
12 yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  10.5 % 
+ 12 
yen/kg  
– – – Of a milk protein content, by 
weight, calculated on the dry matter, 
equal to or greater than 45%  29.8 % + 
687 yen/kg  B5***­
** S 35.0 % + 40 
yen/kg  28.0 % + 32 
yen/kg  21.0 % + 24 
yen/kg  14.0 % + 16 
yen/kg  7.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
040410.181  – For the manufacture of mixed 
feeds as may be prescribed by a 
cabinet order which is effective at 
the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the 
time of import, for ‘the Pooled 
Quota of whey etc. for feeding 
purposes’  Xq1 
040410.182  – For the manufacture of prepared 
milk powders for babies and 
infants, for ‘the Pooled Quota of 
whey etc. used for prepared milk 
powder for babies and infants’  Xq1 
040410.189  – Other  
– – Tariff Rate Quota for the 
European Union  29.8 % + 
687 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  
– – – For the manufacture of mixed 
feeds containing added colouring 
matter which is recognised as in 
blue at the time of import  29.8 % + 
687 yen/kg  A S  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, less than 25% (Whey 
Powder)  29.8 % + 
687 yen/kg  R12 SG4**, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 446
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 
25% but less than 45% (WPC)  29.8 % + 
687 yen/kg  R12 SG4*, S  25.0 % + 40 
yen/kg  23.3 % + 
37.20 yen/kg  21.5 % + 
34.40 yen/kg  19.8 % + 
31.60 yen/kg  18.0 % + 
28.80 yen/kg  16.3 % + 26 
yen/kg  14.5 % + 
23.20 yen/kg  12.8 % + 
20.40 yen/kg  11.0 % + 
17.60 yen/kg  9.3 % + 
14.80 yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % + 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  7.5 % 
+ 12 
yen/kg  
– – – – Of a milk protein content, 
by weight, calculated on the dry 
matter, equal to or greater than 45%  29.8 % + 
687 yen/kg  B5****  S  25.0 % + 40 
yen/kg  20.0 % + 32 
yen/kg  15.0 % + 24 
yen/kg  10.0 % + 16 
yen/kg  5.0 % + 8 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040410.200  2 Other  21.3 %  B10  S  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0404.90  Other  
1 Sterilised, frozen, preserved, concen­
trated or containing added sugar or 
other sweetening matter  
(1) Of a fat content, by weight, not 
exceeding 1.5%  
[1] Containing added sugar  
040490.111  – For ‘the Pooled Quota of other milk 
products’  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040490.112  – Other  X S  
[2] Other  
040490.116  – For the manufacture of prepared 
milk powders for babies and infants, 
for ‘the Pooled Quota of whey etc. 
used for prepared milk powder for 
babies and infants’  Xq1 
040490.117  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040490.118  – Other  29.8 % + 
400 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(2) Of a fat content, by weight, 
exceeding 1.5% but not exceeding 30%
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 447
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
[1] Containing added sugar  
040490.121  – For ‘the Pooled Quota of other milk 
products’  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040490.122  – Other  X S  
[2] Other  
040490.126  – For the manufacture of prepared 
milk powders for babies and infants, 
for ‘the Pooled Quota of whey etc. 
used for prepared milk powder for 
babies and infants’  Xq1 
040490.127  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
040490.128  – Other  29.8 % + 
679 yen/kg  TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(3) Of a fat content, by weight, 
exceeding 30%  
[1] Containing added sugar  
040490.131  – For ‘the Pooled Quota of other milk 
products’  35.0 %  R 6  32.1 %  29.2 %  26.3 %  23.3 %  20.4 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  17.5 %  
040490.132  – Other  X S  
[2] Other  
040490.136  – For the manufacture of prepared 
milk powders for babies and infants, 
for ‘the Pooled Quota of whey etc. 
used for prepared milk powder for 
babies and infants’  Xq1 
040490.137  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 448
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040490.138  – Other  29.8 % + 
1,023 yen/ 
kg TRQ  TRQ-22, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
040490.200  2 Other  21.3 %  R 6  S  19.5 %  17.8 %  16.0 %  14.2 %  12.4 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  
04.05  Butter and other fats and oils derived from 
milk; dairy spreads  
0405.10  Butter  
1 Of a fat content, by weight, not 
exceeding 85%  
040510.110  [1] Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
[2] Other  
040510.121  – Concerning butter and other fats and 
oils delivered from milk in this 
subheading 1-[2], 2-[2] and subheading 
0405.90-2-[2], for the quantity within 
the limits of a tariff quota stipulated 
by a cabinet order which is effective 
at the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the time 
of import 
Note: The tariff quota shall be 
calculated on the basis of 581 ton, in 
consideration of the quantity of pros­
pective domestic demand in the 
current fiscal year (April-March), inter­
national market situation and other 
relevant conditions, hereinafter referred 
to as ‘the Pooled Quota’ in this heading  Xq1 
040510.129  – Other  29.8 % + 
985 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 449
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
040510.210  [1] Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
[2] Other  
040510.221  – For ‘the Pooled Quota’  Xq1 
040510.229  – Other  29.8 % + 
1,159 yen/ 
kg TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0405.20  Dairy spreads  
040520.010  – Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manufac­
turing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
040520.090  – Other  29.8 % + 
985 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0405.90  Other  
1 Of a fat content, by weight, not 
exceeding 85%
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 450
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040590.110  – Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
040590.190  – Other  29.8 % + 
985 yen/kg  TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Other  
040590.210  [1] Imported by the Agriculture and 
Livestock Industries Corporation to the 
extent of the quantity stipulated by 
paragraph 1 of Article 13 of the Manu­
facturing Milk Producer Compensation 
Temporary Law (Law No. 112 of 1965) 
or imported with approval of the 
Minister of Agriculture, Forestry and 
Fisheries by means stipulated by 
paragraph 2 thereof  Xq1 
[2] Other  
040590.221  – For ‘the Pooled Quota’  Xq1 
040590.229  – Other  29.8 % + 
1,159 yen/ 
kg TRQ  TRQ-23, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
04.06  Cheese and curd  
0406.10  Fresh (unripened or uncured) cheese, 
including whey cheese, and curd  
040610.020  – A dry matter content, by weight, not 
exceeding 48%, chopped not exceeding 
4 g per each, frozen, in immediate 
packings, of a content exceeding 5 kg  22.4 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 451
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040610.010  – – Intended for use as materials for 
processed cheese (excluding those of 
subheadings 0406.20 and 0406.30) for 
the quantity within the limits of a tariff 
quota stipulated by a cabinet order which 
is effective at the time of import and under 
the conditions set out by relevant regu­
lations which are effective at the time of 
import 
Note: The tariff quota shall be calculated 
within the limits of the quantity of pros­
pective domestic demand in the coming 
fiscal year (April-March) with deduction 
of the quantity of prospective domestic 
production, and also in consideration of 
the quantity of prospective domestic 
production, international market situation 
and other relevant conditions (hereinafter 
in this heading referred to as ‘the Pooled 
Quota’)  Xq2 
040610.090  – – Other  
– – – Cream Cheese which is a soft, 
spreadable, unripened and rindless 
cheese, containing milk fat 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%  29.8 %  B15  S  27.9 %  26.1 %  24.2 %  22.4 %  20.5 %  18.6 %  16.8 %  14.9 %  13.0 %  11.2 %  9.3 %  7.5 %  5.6 %  3.7 %  1.9 %  Free  Free  Free  Free  Free  Free  
– – – – Other  29.8 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – – Other  29.8 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0406.20  Grated or powdered cheese, of all kinds  
040620.100  1 Of processed cheese  40.0 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
040620.200  2 Other  26.3 %  B15  S  24.7 %  23.0 %  21.4 %  19.7 %  18.1 %  16.4 %  14.8 %  13.2 %  11.5 %  9.9 %  8.2 %  6.6 %  4.9 %  3.3 %  1.6 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 452
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
040630.000  Processed cheese, not grated or powdered  40.0 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0406.40  Blue-veined cheese and other cheese 
containing veins produced by  Penicillium 
roqueforti  
040640.010  – Intended for use as materials for 
processed cheese, for ‘the Pooled Quota’  Xq2 
040640.090  – Other  29.8 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
0406.90  Other cheese  
040690.010  – Intended for use as materials for 
processed cheese, for ‘the Pooled Quota’  Xq2 
040690.090  – Other  
– – 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 283-1978)  29.8 %  TRQ  TRQ-25, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  29.8 %  B15  S  27.9 %  26.1 %  24.2 %  22.4 %  20.5 %  18.6 %  16.8 %  14.9 %  13.0 %  11.2 %  9.3 %  7.5 %  5.6 %  3.7 %  1.9 %  Free  Free  Free  Free  Free  Free  
04.07  Birds' eggs, in shell, fresh, preserved or 
cooked  
Other fresh eggs  
040721.000  Of fowls of the species  Gallus 
domesticus  17.0 %  B12**  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  11.7 %  9.7 %  7.8 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040729.000  Other  17.0 %  B12**  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  11.7 %  9.7 %  7.8 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0407.90  Other  
040790.100  1 Frozen  17.0 %  B12**  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  13.6 %  11.7 %  9.7 %  7.8 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040790.200  2 Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 453
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
04.08  Birds' eggs, not in shell, and egg yolks, 
fresh, dried, cooked by steaming or by 
boiling in water, moulded, frozen or 
otherwise preserved, whether or not 
containing added sugar or other sweetening 
matter  
Egg yolks  
040811.000  Dried  18.8 %  B 5  15.7 %  12.5 %  9.4 %  6.3 %  3.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040819.000  Other  20.0 % or 
48 yen/kg, 
whichever 
is the 
greater  B5 16.7 % or 40 
yen/kg, 
whichever is 
the greater  13.3 % or 32 
yen/kg, 
whichever is 
the greater  10.0 % or 24 
yen/kg, 
whichever is 
the greater  6.7 % or 16 
yen/kg, 
whichever is 
the greater  3.3 % or 8 
yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
040891.000  Dried  21.3 %  B12***  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  8.0 %  8.0 %  8.0 %  8.0 %  8.0 %  8.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  
040899.000  Other  21.3 % or 
51 yen/kg, 
whichever 
is the 
greater  B5 17.8 % or 
42.50 yen/kg, 
whichever is 
the greater  14.2 % or 34 
yen/kg, 
whichever is 
the greater  10.7 % or 
25.50 yen/kg, 
whichever is 
the greater  7.1 % or 17 
yen/kg, 
whichever is 
the greater  3.6 % or 
8.50 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
04.09  
040900.000  Natural honey  25.5 %  B 7  22.3 %  19.1 %  15.9 %  12.8 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 5 Products of animal origin, not elsewhere specified or  included  
05.07  Ivory, tortoise-shell, whalebone and 
whalebone hair, horns, antlers, hooves, 
nails, claws and beaks, unworked or 
simply prepared but not cut to shape; 
powder and waste of these products  
0507.90  Other  
050790.090  – Other  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 454
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
SECTION II VEGETABLE PRODUCTS  
Chapter 7 Edible vegetables and certain roots and tubers  
07.03  Onions, shallots, garlic, leeks and other 
alliaceous vegetables, fresh or chilled  
0703.10  Onions and shallots  
1 Onions  
070310.011  – Not more than 67 yen/kg in value for 
customs duty  8.5 %  B 5  7.1 %  5.7 %  4.3 %  2.8 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
070310.012  – More than 67 yen/kg but not more 
than 73.70 yen/kg in value for customs 
duty 8.5 % or 
(73.70 yen 
- the value 
for 
customs 
duty)/kg, 
whichever 
is the less  B5 7.1 % or 
((73.70 yen - 
the value for 
customs 
duty) ×5/6) 
/kg, 
whichever is 
the less  5.7 % or 
((73.70 yen - 
the value for 
customs 
duty) ×4/6) 
/kg, 
whichever is 
the less  4.3 % or 
((73.70 yen - 
the value for 
customs 
duty) ×3/6) 
/kg, 
whichever is 
the less  2.8 % or 
((73.70 yen - 
the value for 
customs 
duty) ×2/6) 
/kg, 
whichever is 
the less  1.4 % or 
((73.70 yen - 
the value for 
customs 
duty) ×1/6) 
/kg, 
whichever is 
the less  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
07.09  Other vegetables, fresh or chilled  
Mushrooms and truffles  
0709.59  Other  
– Other  
070959.020  – – Shiitake mushrooms  4.3 %  R13  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  3.7 %  
Other  
0709.99  Other  
070999.100  1 Sweet corn  6.0 %  B 3  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 455
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
07.10  Vegetables (uncooked or cooked by 
steaming or boiling in water), frozen  
071010.000  Potatoes  8.5 %  B 5  7.1 %  5.7 %  4.3 %  2.8 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Leguminous vegetables, shelled or 
unshelled  
0710.29  Other  
071029.010  – Green soya beans  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
071030.000  Spinach, New Zealand spinach and orache 
spinach (garden spinach)  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0710.80  Other vegetables  
071080.030  1 Burdock  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
071080.010  – Broccoli  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0710.90  Mixtures of vegetables  
071090.100  1 Chiefly consisting of sweet corn  10.6 %  B 5  8.8 %  7.1 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
07.11  Vegetables provisionally preserved (for 
example, by sulphur dioxide gas, in brine, 
in sulphur water or in other preservative 
solutions), but unsuitable in that state for 
immediate consumption  
0711.90  Other vegetables; mixtures of vegetables  
2 Other  
071190.093  (1) Burdock  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 456
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
071190.092  – Lotus roots  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
07.12  Dried vegetables, whole, cut, sliced, broken 
or in powder, but not further prepared  
071220.000  Onions  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Mushrooms, wood ears ( Auricularia  spp.), 
jelly fungi ( Tremella  spp.) and truffles  
0712.39  Other  
071239.010  – Shiitake mushrooms  12.8 %  R14  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  
0712.90  Other vegetables; mixtures of vegetables  
2 Other  
071290.050  – Potatoes whether or not cut or sliced 
but not further prepared  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
07.13  Dried leguminous vegetables, shelled, 
whether or not skinned or split  
0713.10  Peas ( Pisum sativum ) 
2 Other  
(2) Other  
071310.229  – Other  
354 yen/kg  B10  321.82 yen/ 
kg 289.64 yen/ 
kg 257.45 yen/ 
kg 225.27 yen/ 
kg 193.09 yen/ 
kg 160.91 yen/ 
kg 128.73 yen/ 
kg 96.55 
yen/kg  64.36 
yen/kg  32.18 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Beans ( Vigna  spp.,  Phaseolus  spp.)  
0713.32  Small red (Adzuki) beans ( Phaseolus  o r 
Vigna angularis ) 
071332.090  – Other  X 
0713.33  Kidney beans, including white pea beans 
(Phaseolus vulgaris )
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 457
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
(2) Other  
071333.229  – Other  X 
0713.34  Bambara beans ( Vigna subterranea  o r 
Voandzeia subterranea ) 
2 Other  
(2) Other  
071334.299  – Other  X 
0713.35  Cow peas ( Vigna unguiculata ) 
2 Other  
(2) Other  
071335.299  – Other  X 
0713.39  Other  
2 Other  
(2) Other  
– Other  
071339.222  – – Pegin beans ( Phaseculus 
calcaratus ) X 
071339.227  – – Other  X 
0713.50  Broad beans ( Vicia faba var. major ) and 
horse beans ( Vicia faba var. equina , Vicia 
faba var. minor ) 
2 Other  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 458
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
071350.221  – Concerning peas in this subheading 
2-(2), small red (azuki) beans in 
0713.32, kidney beans in 0713.33-2- 
(2), bambara beans in 0713.34-2-(2), 
cow peas in 0713.35-2-(2), other 
beans ( Vigna  spp.,  Phaseolus  spp.) in 
0713.39-2-(2), broad beans in 
0713.50-2-(2), pigeon peas in 
0713.60-2-(2) and other dried 
leguminous vegetables in 0713.90-2- 
(2), for the quantity within the limits 
of a tariff quota stipulated by a 
cabinet order which is effective at the 
time of import and under the conditions 
set out by relevant regulations which 
are effective at the time of import 
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, hereinafter referred to as 
‘the Pooled Quota’ in this heading  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
071350.229  – Other  354 yen/kg  B10  321.82 yen/ 
kg 289.64 yen/ 
kg 257.45 yen/ 
kg 225.27 yen/ 
kg 193.09 yen/ 
kg 160.91 yen/ 
kg 128.73 yen/ 
kg 96.55 
yen/kg  64.36 
yen/kg  32.18 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0713.60  Pigeon peas ( Cajanus cajan ) 
2 Other  
(2) Other  
071360.291  – For ‘the Pooled Quota’  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
071360.299  – Other  354 yen/kg  B10  321.82 yen/ 
kg 289.64 yen/ 
kg 257.45 yen/ 
kg 225.27 yen/ 
kg 193.09 yen/ 
kg 160.91 yen/ 
kg 128.73 yen/ 
kg 96.55 
yen/kg  64.36 
yen/kg  32.18 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0713.90  Other  
2 Other  
(2) Other  
071390.221  – For ‘the Pooled Quota’  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 459
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
071390.229  – Other  354 yen/kg  B10  321.82 yen/ 
kg 289.64 yen/ 
kg 257.45 yen/ 
kg 225.27 yen/ 
kg 193.09 yen/ 
kg 160.91 yen/ 
kg 128.73 yen/ 
kg 96.55 
yen/kg  64.36 
yen/kg  32.18 
yen/kg  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
07.14  Manioc, arrowroot, salep, Jerusalem arti­
chokes, sweet potatoes and similar roots 
and tubers with high starch or inulin 
content, fresh, chilled, frozen or dried, 
whether or not sliced or in the form of 
pellets; sago pith  
0714.10  Manioc (cassava)  
2 Other  
(1) Pellets of Flour or meal  
071410.190  – Other  15.0 %  R 5  14.3 %  13.6 %  13.0 %  12.3 %  11.6 %  10.9 %  10.2 %  9.5 %  8.9 %  8.2 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  
0714.20  Sweet potatoes  
071420.100  1 Frozen  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
071420.200  2 Other  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0714.30  Yams ( Dioscorea  spp.)  
071430.100  1 Frozen  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0714.40  Taro ( Colocasia  spp.)  
071440.100  1 Frozen  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0714.50  Yautia ( Xanthosoma  spp.)  
071450.100  1 Frozen  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0714.90  Other  
071490.100  1 Frozen  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 460
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons  
08.02  Other nuts, fresh or dried, whether or not 
shelled or peeled  
Chestnuts ( Castanea  spp.)  
080241.000  In shell  9.6 %  B10  8.7 %  7.9 %  7.0 %  6.1 %  5.2 %  4.4 %  3.5 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080242.000  Shelled  9.6 %  B10  8.7 %  7.9 %  7.0 %  6.1 %  5.2 %  4.4 %  3.5 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080270.000  Kola nuts ( Cola  spp.)  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0802.90  Other  
080290.900  2 Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.03  Bananas, including plantains, fresh or dried  
0803.10  Plantains  
1 Fresh  
080310.100  (1) If imported during the period from 
1st April to 30th September  20.0 %  B10  18.2 %  16.4 %  14.5 %  12.7 %  10.9 %  9.1 %  7.3 %  5.5 %  3.6 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080310.100  (2) If imported during the period from 
1st October to 31st March  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0803.90  Other  
1 Fresh  
080390.100  (1) If imported during the period from 
1st April to 30th September  20.0 %  B10  18.2 %  16.4 %  14.5 %  12.7 %  10.9 %  9.1 %  7.3 %  5.5 %  3.6 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080390.100  (2) If imported during the period from 
1st October to 31st March  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.04  Dates, figs, pineapples, avocados, guavas, 
mangoes and mangosteens, fresh or dried  
0804.20  Figs
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 461
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
080420.010  – Fresh  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080420.090  – Dried  6.0 %  B 5  5.0 %  4.0 %  3.0 %  2.0 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0804.30  Pineapples  
080430.010  1 Fresh  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.05  Citrus fruit, fresh or dried  
0805.10  Oranges  
080510.000  1 If imported during the period from 1st 
June to 30th November  16.0 %  B 5  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080510.000  2 If imported during the period from 1st 
December to 31st May  
– If imported during the period from 1st 
December to 31st March  32.0 %  B7**  SG5  25.6 %  25.6 %  25.6 %  20.5 %  15.4 %  10.2 %  5.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– If imported during the period from 1st 
April to 31st May  32.0 %  B 5  26.7 %  21.3 %  16.0 %  10.7 %  5.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Mandarins (including tangerines and 
satsumas); clementines, wilkings and 
similar citrus hybrids  
080521.000  Mandarins (including tangerines and 
satsumas)  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080522.000  Clementines  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080529.000  Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080540.000  Grapefruit, including pomelos  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0805.90  Other  
080590.090  2 Other  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.08  Apples, pears and quinces, fresh
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 462
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
080810.000  Apples  17.0 %  B10**­
** 12.8 %  11.5 %  10.2 %  9.0 %  7.7 %  6.4 %  5.1 %  3.8 %  2.6 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.09  Apricots, cherries, peaches (including 
nectarines), plums and sloes, fresh  
Cherries  
080921.000  Sour cherries ( Prunus cerasus ) 8.5 %  B5**  4.3 %  3.4 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
080929.000  Other  8.5 %  B5**  4.3 %  3.4 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.11  Fruit and nuts, uncooked or cooked by 
steaming or boiling in water, frozen, 
whether or not containing added sugar or 
other sweetening matter  
0811.90  Other  
1 Containing added sugar  
081190.110  (1) Pineapples  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
081190.140  (3) Sour cherries ( Prunus cerasus ) 13.8 %  B 5  11.5 %  9.2 %  6.9 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
081190.210  (1) Pineapples  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.12  Fruit and nuts, provisionally preserved (for 
example, by sulphur dioxide gas, in brine, 
in sulphur water or in other preservative 
solutions), but unsuitable in that state for 
immediate consumption  
081210.000  Cherries  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0812.90  Other  
1 Bananas  
081290.100  (1) If imported during the period from 
1st April to 30th September  20.0 %  B 5  16.7 %  13.3 %  10.0 %  6.7 %  3.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 463
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
081290.100  (2) If imported during the period from 
1st October to 31st March  25.0 %  B 5  20.8 %  16.7 %  12.5 %  8.3 %  4.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Orange  
081290.200  (1) If imported during the period from 
1st June to 30th November  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
081290.200  (2) If imported during the period from 
1st December to 31st May  32.0 %  B10  29.1 %  26.2 %  23.3 %  20.4 %  17.5 %  14.5 %  11.6 %  8.7 %  5.8 %  2.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Grapefruit, including pomelos  
081290.300  (1) If imported during the period from 
1st June to 30th November  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
081290.300  (2) If imported during the period from 
1st December to 31st May  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4 Other  
081290.430  (2) Chestnuts ( Castanea  spp.)  9.6 %  B10  8.7 %  7.9 %  7.0 %  6.1 %  5.2 %  4.4 %  3.5 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Other  
081290.440  – Mandarins (including tangerines and 
satsumas); clementines, wilkings and 
similar citrus hybrids  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
081290.490  – Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
08.13  Fruit, dried, other than that of headings 
08.01 to 08.06; mixtures of nuts or dried 
fruits of this Chapter  
081310.000  Apricots  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
081330.000  Apples  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 464
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0813.40  Other fruit  
2 Other  
081340.022  – Persimmons, dried  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 9 Coffee, tea, maté and spices  
09.02  Tea, whether or not flavoured  
090210.000  Green tea (not fermented) in immediate 
packings of a content not exceeding 3 kg  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0902.20  Other green tea (not fermented)  
090220.200  2 Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0902.30  Black tea (fermented) and partly fermented 
tea, in immediate packings of a content 
not exceeding 3 kg  
090230.010  – Black tea  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
090230.090  – Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
0902.40  Other black tea (fermented) and other 
partly fermented tea  
2 Other  
090240.220  (2) Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
09.03  
090300.000  Maté  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
09.10  Ginger, saffron, turmeric (curcuma), thyme, 
bay leaves, curry and other spices  
Other spices
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 465
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
0910.91  Mixtures referred to in Note 1 (b) to this 
Chapter  
091091.110  1 Curry  7.2 %  B 5  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 10 Cereals  
10.01  Wheat and meslin  
Durum wheat  
1001.11  Seed  
100111.010  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1 
– – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 466
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
100111.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.11, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100111.010.  
1001.19  Other  
100119.010  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 467
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
100119.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100119.010.  
Other  
1001.91  Seed
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 468
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  
100191.011  – – Meslin  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
100191.019  – – Other  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 469
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Other  
100191.091  – – Meslin  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.91, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100191.011.  
100191.099  – – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.91, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100191.019.  
1001.99  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 470
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  
100199.011  – – Meslin  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  
100199.016  – – – For feeding purposes  Xq1 
100199.019  – – – Other  
– – – – For the tariff rate quota in 
Japan's Schedule to the WTO Agreement  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 471
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other  
100199.091  – – Meslin  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.99, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100199.011.  
– – Other  
100199.096  – – – For feeding purposes  
– – – – Intended for use as materials for 
fodder and feed under the supervision of 
the customs administration  55 yen/kg  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – – Other  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 472
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
100199.099  – – – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1001.99, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100199.019.  
10.03  Barley  
1003.10  Seed  
100310.010  – 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 from Japanese Government 
according to Article 43 of the Law or 
imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 473
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-9  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
100310.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1003.10, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100310.010.  
1003.90  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 from Japanese Government 
according to Article 43 of the Law or 
imported 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 474
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
100390.011  – – For feeding purposes  Xq1 
100390.019  – – Other  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-9  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other  
100390.091  – – For feeding purposes  
– – – Intended for use as materials for 
fodder and feed under the supervision of 
the customs administration  39 yen/kg  A  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – – Other  X 
100390.099  – – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1003.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100390.019.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 475
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
10.05  Maize (corn)  
1005.90  Other  
2 Other  
– Other than that in application of the 
paragraph 1 of Article 13 of the 
Customs Tariff Law (Law No. 54 of 
1910)  
– – For the quantity within the limits of 
a tariff quota stipulated by a cabinet 
order which is effective at the time of 
import and under the conditions set out 
by relevant regulations which are 
effective at the time of import  
100590.091  – – – Intended for use in the manu­
facture of corn starch  Xq2 
100590.095  – – – For feeding purposes, stipulated by 
a cabinet order  Xq2 
100590.092  – – – Intended for use in the manu­
facture of corn flakes, ethyl alcohol or 
distilled alcoholic beverages  Xq2 
100590.099  – – Other  X S  
10.06  Rice  
1006.10  Rice in the husk (paddy or rough)  
100610.010  – Imported by Japanese Government 
according to Article 30 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 from Japanese Government 
according to Article 31 of the Law, 
imported with certification of Minister of 
Agriculture, Forestry and Fisheries 
according to the cabinet order concerning 
rice and others provided by the cabinet 
order provided in column 3 of paragraph 
1 of Article 34 of the Law or imported as 
repayment to Japanese Government loan 
according to paragraph 1 of Article 49 of 
the Law and provided by relevant cabinet 
orders  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 476
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
100610.090  – Other  X 
1006.20  Husked (brown) rice  
100620.010  – Imported by Japanese Government 
according to Article 30 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 from Japanese Government 
according to Article 31 of the Law, 
imported with certification of Minister of 
Agriculture, Forestry and Fisheries 
according to the cabinet order concerning 
rice and others provided by the cabinet 
order provided in column 3 of paragraph 
1 of Article 34 of the Law or imported as 
repayment to Japanese Government loan 
according to paragraph 1 of Article 49 of 
the Law and provided by relevant cabinet 
orders  Xq1 
100620.090  – Other  X 
1006.30  Semi-milled or wholly milled rice, whether 
or not polished or glazed  
100630.010  – Imported by Japanese Government 
according to Article 30 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 from Japanese Government 
according to Article 31 of the Law, 
imported with certification of Minister of 
Agriculture, Forestry and Fisheries 
according to the cabinet order concerning 
rice and others provided by the cabinet 
order provided in column 3 of paragraph 
1 of Article 34 of the Law or imported as 
repayment to Japanese Government loan 
according to paragraph 1 of Article 49 of 
the Law and provided by relevant cabinet 
orders  Xq1 
100630.090  – Other  X
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 477
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1006.40  Broken rice  
100640.010  – Imported by Japanese Government 
according to Article 30 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 from Japanese Government 
according to Article 31 of the Law, 
imported with certification of Minister of 
Agriculture, Forestry and Fisheries 
according to the cabinet order concerning 
rice and others provided by the cabinet 
order provided in column 3 of paragraph 
1 of Article 34 of the Law or imported as 
repayment to Japanese Government loan 
according to paragraph 1 of Article 49 of 
the Law and provided by relevant cabinet 
orders  Xq1 
100640.090  – Other  X 
10.08  Buckwheat, millet and canary seeds; other 
cereals  
1008.10  Buckwheat  
100810.090  2 Other  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1008.60  Triticale  
2 Other  
100860.210  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 478
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  Free 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-5  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
100860.290  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1008.60, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
100860.210.  
Chapter 11 Products of the milling industry; malt; starches; in ulin; wheat gluten  
11.01  
1101.00  Wheat or meslin flour
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 479
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– 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 
from Japanese Government according to 
Article 43 of the Law or imported 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  
110100.011  – – For manufacturing sodium glutamate 
Note: The imports under this item are to be 
used as materials for manufacturing sodium 
glutamate under the supervision of the 
customs administration  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – – Other  12.5 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110100.091  – – Other  
– – – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 480
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110100.200  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1101.00, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff 
lines 
110100.011 
and 
110100.091.  
11.02  Cereal flours other than of wheat or meslin  
110220.000  Maize (corn) flour  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1102.90  Other  
1 Barley flour
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 481
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110290.110  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110290.190  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1102.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110290.110.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 482
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Triticale flour  
110290.210  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 483
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110290.290  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1102.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110290.210.  
3 Rice flour  
110290.310  – Imported by Japanese Government 
according to Article 30 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 from Japanese 
Government according to Article 31 of 
the Law, imported with certification of 
Minister of Agriculture, Forestry and 
Fisheries according to the cabinet order 
concerning rice and others provided by 
the cabinet order provided in column 3 
of paragraph 1 of Article 34 of the Law  Xq1 
110290.390  – Other  X 
4 Other  
110290.410  – Rye flour  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 484
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110290.490  – Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
11.03  Cereal groats, meal and pellets  
Groats and meal  
1103.11  Of wheat  
110311.010  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 485
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110311.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.11, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110311.010.  
110313.000  Of maize (corn)  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1103.19  Of other cereals  
1 Of barley  
110319.110  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 486
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110319.190  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110319.110.  
2 Of triticale  
110319.210  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 487
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110319.290  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110319.210.  
110319.400  3 Of oats  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4 Of rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 488
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110319.510  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
110319.590  – Other  X 
110319.300  5 Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1103.20  Pellets  
1 Of wheat  
110320.110  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 489
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110320.190  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110320.110.  
110320.200  2 Of oats  12.0 %  B 7  10.5 %  9.0 %  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Of maize (corn) or rice  
110320.310  (1) Of maize (corn)  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Of rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 490
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110320.350  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
110320.390  – Other  X 
4 Of barley  
110320.410  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 491
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110320.490  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110320.410.  
5 Of triticale  
110320.510  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 492
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110320.590  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1103.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110320.510.  
110320.600  6 Other  17.0 %  B 7  14.9 %  12.8 %  10.6 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
11.04  Cereal grains otherwise worked (for 
example, hulled, rolled, flaked, pearled, 
sliced or kibbled), except rice of heading 
10.06; germ of cereals, whole, rolled, 
flaked or ground  
Rolled or flaked grains
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 493
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110412.000  Of oats  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1104.19  Of other cereals  
1 Of wheat or triticale  
[1] Of wheat  
110419.111  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 494
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110419.119  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110419.111.  
[2] Of triticale  
110419.121  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 495
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110419.129  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110419.121.  
2 Of maize (corn) or rice  
110419.210  (1) Of maize (corn)  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Of rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 496
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110419.250  – Imported by Japanese Government 
according to Article 30 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 from 
Japanese Government according to 
Article 31 of the Law, imported with 
certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
110419.290  – Other  X 
3 Of barley  
110419.410  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 497
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110419.490  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.19, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110419.410.  
Other worked grains (for example, hulled, 
pearled, sliced or kibbled)  
110422.000  Of oats  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1104.23  Of maize (corn)  
110423.010  1 Intended for use in the manufacture 
of cornflakes  16.2 %  B 7  14.2 %  12.2 %  10.1 %  8.1 %  6.1 %  4.1 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 498
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110423.090  2 Other  18.0 %  B 5  15.0 %  12.0 %  9.0 %  6.0 %  3.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1104.29  Of other cereals  
1 Of wheat or triticale  
[1] Of wheat  
110429.111  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 499
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110429.119  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.29, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110429.111.  
[2] Of triticale  
110429.121  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 500
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110429.129  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.29, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110429.121.  
2 Of rice  
110429.250  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 501
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110429.290  – Other  X 
3 Of barley  
110429.410  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1 
– – Other  20.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 502
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110429.490  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1104.29, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110429.410.  
4 Other  
110429.310  – Of buckwheat  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
110430.000  Germ of cereals, whole, rolled, flaked or 
ground  17.0 %  R 5  16.2 %  15.5 %  14.7 %  13.9 %  13.1 %  12.4 %  11.6 %  10.8 %  10.0 %  9.3 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  8.5 %  
11.05  Flour, meal, powder, flakes, granules and 
pellets of potatoes  
110510.000  Flour, meal and powder  20.0 %  B 7  17.5 %  15.0 %  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
110520.000  Flakes, granules and pellets  20.0 %  B 5  16.7 %  13.3 %  10.0 %  6.7 %  3.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
11.06  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 Chapter 8
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 503
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110610.000  Of the dried leguminous vegetables of 
heading 07.13  13.6 %  B10  12.4 %  11.1 %  9.9 %  8.7 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1106.20  Of sago or of roots or tubers of heading 
07.14  
– Of manioc  
110620.190  – – Other  15.0 %  R 5  14.3 %  13.6 %  13.0 %  12.3 %  11.6 %  10.9 %  10.2 %  9.5 %  8.9 %  8.2 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  7.5 %  
110620.200  – Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1106.30  Of the products of Chapter 8  
– Flour, meal and powder of bananas  
110630.190  – – Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
110630.200  – Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
11.07  Malt, whether or not roasted  
1107.10  Not roasted  
– For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are effective at 
the time of import 
Note:The tariff quota shall be calculated 
on the basis of the quantity of prospective 
domestic demand in the coming fiscal year 
(April-March) with deduction of the 
quantity of prospective domestic 
production, and also in consideration of 
international market situation and other 
relevant conditions (hereinafter in this 
heading referred to as ‘the Pooled Quota’)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 504
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
110710.011  – – Fumigated with peat  Xq2 
110710.021  – – Other  Xq2 
– Other  
110710.019  – – Fumigated with peat  21.30 yen/ 
kg B10 19.36 yen/kg  17.43 yen/kg  15.49 yen/kg  13.55 yen/kg  11.62 yen/kg  9.68 yen/kg  7.75 yen/kg  5.81 yen/kg  3.87 yen/kg  1.94 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
110710.029  – – Other  21.30 yen/ 
kg TRQ  TRQ-10  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1107.20  Roasted  
110720.010  – For ‘the Pooled Quota’  Xq2 
110720.020  – Other  21.30 yen/ 
kg TRQ  TRQ-10  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
11.08  Starches; inulin  
Starches  
1108.11  Wheat starch  
110811.010  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 505
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
110811.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1108.11, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
110811.010.  
1108.12  Maize (corn) starch  
– For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are effective 
at the time of import (hereinafter in this 
heading or heading 19.01 referred to as 
‘the Pooled Quota of starch or similar 
articles’)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 506
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Note: The annual tariff quota stipulated 
by a cabinet order (‘the Pooled Quota of 
starch or similar articles’) which shall not 
be less than 157,000 tons, includes items 
as follows; (1) Maize (corn) starch of 
subheading 1108.12, (2) Potato starch 
of subheading 1108.13, (3) Manioc 
(cassava) starch of subheading 1108.14, 
(4) Other starches of subheading 
1108.19, (5) Inulin of subheading 
1108.20, (6) Mixes and doughs for the 
preparation of 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)  
110812.010  – – For manufacturing starch sugar, 
dextrin, dextrin glue, dissolve starch, 
roasted starch or starch glue  Xq1 
110812.020  – – Other  Xq1 
110812.090  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1108.13  Potato starch  
– For ‘the Pooled Quota of starch or 
similar articles’  
110813.010  – – For manufacturing starch sugar, 
dextrin, dextrin glue, dissolve starch, 
roasted starch or starch glue  Xq1 
110813.020  – – Other  Xq1 
110813.090  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 507
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1108.14  Manioc (cassava) starch  
– For ‘the Pooled Quota of starch or 
similar articles’  
110814.010  – – For manufacturing starch sugar, 
dextrin, dextrin glue, dissolve starch, 
roasted starch or starch glue  Xq1 
110814.020  – – Other  Xq1 
110814.090  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1108.19  Other starches  
– Sago starch  
– – For ‘the Pooled Quota of starch or 
similar articles’  
110819.011  – – – For manufacturing starch sugar, 
dextrin, dextrin glue, dissolve starch, 
roasted starch or starch glue  Xq1 
110819.012  – – – Other  Xq1 
110819.019  – – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other  
– – For ‘the Pooled Quota of starch or 
similar articles’  
110819.091  – – – For manufacturing starch sugar, 
dextrin, dextrin glue, dissolve starch, 
roasted starch or starch glue  Xq1 
110819.092  – – – Other  Xq1 
110819.099  – – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 508
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1108.20  Inulin  
110820.010  – For ‘the Pooled Quota of starch or 
similar articles’  Xq1 
110820.090  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
11.09  
110900.000  Wheat gluten, whether or not dried  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grain s, seeds and fruit; industrial or medicinal plants; straw and f odder  
12.02  Ground-nuts, not roasted or otherwise 
cooked, whether or not shelled or broken  
1202.30  Seed  
– Other  
120230.091  – – In shell  617 yen/kg  B10  560.91 yen/ 
kg 504.82 yen/ 
kg 448.73 yen/ 
kg 392.64 yen/ 
kg 336.55 yen/ 
kg 280.45 yen/ 
kg 224.36 yen/ 
kg 168.27 yen/ 
kg 112.18 yen/ 
kg 56.09 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
120230.099  – – Shelled, whether or not broken  617 yen/kg  B10  560.91 yen/ 
kg 504.82 yen/ 
kg 448.73 yen/ 
kg 392.64 yen/ 
kg 336.55 yen/ 
kg 280.45 yen/ 
kg 224.36 yen/ 
kg 168.27 yen/ 
kg 112.18 yen/ 
kg 56.09 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
1202.41  In shell  
– Other  
120241.099  – – Other  617 yen/kg  B10  560.91 yen/ 
kg 504.82 yen/ 
kg 448.73 yen/ 
kg 392.64 yen/ 
kg 336.55 yen/ 
kg 280.45 yen/ 
kg 224.36 yen/ 
kg 168.27 yen/ 
kg 112.18 yen/ 
kg 56.09 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1202.42  Shelled, whether or not broken  
– Other  
120242.099  – – Other  617 yen/kg  B 7  539.88 yen/ 
kg 462.75 yen/ 
kg 385.63 yen/ 
kg 308.50 yen/ 
kg 231.38 yen/ 
kg 154.25 yen/ 
kg 77.13 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 509
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
12.12  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 the variety  Cichorium 
intybus sativum ) of a kind used primarily 
for human consumption, not elsewhere 
specified or included  
Seaweeds and other algae  
1212.21  Fit for human consumption  
121221.100  1 Formed into rectangular (including 
square) papery sheets not more than 
430 cm  2 /piece  1.50 yen/ 
piece  Xb 
121221.200  2  Porphyra  spp. and other seaweeds 
mixed with  Porphyra  spp. other than 
those specified in 1 above  40.0 %  X b  
3 Other  
121221.310  – Hijiki ( Hizikia fusiformis ) X 
– Wakame ( Undaria pinnatifida ) 
121221.321  – – Dried  X 
– – Other  
121221.322  – – – Preserved in normal temperature  X 
121221.329  – – – Other  X 
121221.390  – Other  15.0 %  X b  
Other  
1212.99  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 510
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1 Tubers of konnyaku ( Amor­
phophalus ), whether or not cut, dried 
or powdered  
121299.110  – For the quantity (quota) within the 
limits of a tariff quota stipulated by a 
cabinet order which is effective at the 
time of import and under the conditions 
set out by relevant regulations which 
are effective at the time of import, on 
the basis of 267 ton (equivalent 
quantity to rude flour converted by 
the way stipulated by a cabinet order), 
and also 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 and international market 
situation and other relevant conditions  Xq1 
121299.190  – Other  2,796 yen/ 
kg R15 2,726.10 yen/ 
kg 2,656.20 yen/ 
kg 2,586.30 yen/ 
kg 2,516.40 yen/ 
kg 2,446.50 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 yen/ 
kg 2,376.60 
yen/kg  2,376.60 
yen/kg  2,376.60 
yen/kg  2,376.60 
yen/kg  2,376.­
60 yen/ 
kg 2,376.­
60 yen/ 
kg 2,376.­
60 yen/ 
kg 2,376.­
60 yen/ 
kg 2,376.­
60 yen/ 
kg 2,376.­
60 yen/ 
kg 
Chapter 13 Lac; gums, resins and other vegetable saps and extra cts 
13.02  Vegetable saps and extracts; pectic 
substances, pectinates and pectates; 
agar-agar and other mucilages and 
thickeners, whether or not modified, 
derived from vegetable products  
Vegetable saps and extracts  
1302.19  Other  
1 Bases for beverage  
130219.110  (1) Obtained from a single material of 
vegetable origin  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
130219.120  (2) Other  16.5 %  B 7  14.4 %  12.4 %  10.3 %  8.3 %  6.2 %  4.1 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 511
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 14 Vegetable plaiting materials; vegetable products not  elsewhere specified or included  
14.01  Vegetable materials of a kind used primarily 
for plaiting (for example, bamboos, rattans, 
reeds, rushes, osier, raffia, cleaned, bleached 
or dyed cereal straw, and lime bark)  
1401.90  Other  
140190.100  1 Rushes, Shichitoi ( Cyperus tegeti ­
formis ) and Wanguru ( Cyperus exaltatus ) 8.5 %  B 5  7.1 %  5.7 %  4.3 %  2.8 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAG E PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES  
Chapter 15 Animal or vegetable fats and oils and their cleavage  products; prepared edible fats; animal or vegetable waxes  
15.01  Pig fat (including lard) and poultry fat, 
other than that of heading 02.09 or 15.03  
1501.10  Lard  
150110.200  2 Other  8.50 yen/ 
kg B5 7.08 yen/kg  5.67 yen/kg  4.25 yen/kg  2.83 yen/kg  1.42 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1501.20  Other pig fat  
150120.200  2 Other  8.50 yen/ 
kg B5 7.08 yen/kg  5.67 yen/kg  4.25 yen/kg  2.83 yen/kg  1.42 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.04  Fats and oils and their fractions, of fish or 
marine mammals, whether or not refined, 
but not chemically modified  
1504.30  Fats and oils and their fractions, of marine 
mammals  
150430.010  1 Whale oil  X 
15.07  Soya-bean oil and its fractions, whether or 
not refined, but not chemically modified
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 512
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1507.10  Crude oil, whether or not degummed  
150710.100  1 Of an acid value exceeding 0.6  10.90 yen/ 
kg B5 9.08 yen/kg  7.27 yen/kg  5.45 yen/kg  3.63 yen/kg  1.82 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
150710.200  2 Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
150790.000  Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.08  Ground-nut oil and its fractions, whether or 
not refined, but not chemically modified  
1508.10  Crude oil  
150810.100  1 Of an acid value exceeding 0.6  8.50 yen/ 
kg B10 7.73 yen/kg  6.95 yen/kg  6.18 yen/kg  5.41 yen/kg  4.64 yen/kg  3.86 yen/kg  3.09 yen/kg  2.32 yen/kg  1.55 yen/kg  0.77 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
150810.200  2 Other  10.40 yen/ 
kg B10 9.45 yen/kg  8.51 yen/kg  7.56 yen/kg  6.62 yen/kg  5.67 yen/kg  4.73 yen/kg  3.78 yen/kg  2.84 yen/kg  1.89 yen/kg  0.95 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
150890.000  Other  10.40 yen/ 
kg B10 9.45 yen/kg  8.51 yen/kg  7.56 yen/kg  6.62 yen/kg  5.67 yen/kg  4.73 yen/kg  3.78 yen/kg  2.84 yen/kg  1.89 yen/kg  0.95 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.12  Sunflower-seed, safflower or cotton-seed oil 
and fractions thereof, whether or not 
refined, but not chemically modified  
Sunflower-seed or safflower oil and 
fractions thereof  
1512.11  Crude oil  
1 Of an acid value exceeding 0.6  
151211.110  – Sunflower-seed oil  8.50 yen/ 
kg B5 7.08 yen/kg  5.67 yen/kg  4.25 yen/kg  2.83 yen/kg  1.42 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
151211.120  – Sunflower-seed oil  10.40 yen/ 
kg B5 8.67 yen/kg  6.93 yen/kg  5.20 yen/kg  3.47 yen/kg  1.73 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 513
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
151211.220  – Safflower oil  10.40 yen/ 
kg B5 8.67 yen/kg  6.93 yen/kg  5.20 yen/kg  3.47 yen/kg  1.73 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1512.19  Other  
151219.010  – Sunflower-seed oil and its fractions  10.40 yen/ 
kg B5 8.67 yen/kg  6.93 yen/kg  5.20 yen/kg  3.47 yen/kg  1.73 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Cotton-seed oil and its fractions  
1512.21  Crude oil, whether or not gossypol has 
been removed  
151221.090  – Other  8.50 yen/ 
kg B5 7.08 yen/kg  5.67 yen/kg  4.25 yen/kg  2.83 yen/kg  1.42 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1512.29  Other  
151229.090  – Other  8.50 yen/ 
kg B8 7.56 yen/kg  6.61 yen/kg  5.67 yen/kg  4.72 yen/kg  3.78 yen/kg  2.83 yen/kg  1.89 yen/kg  0.94 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.14  Rape, colza or mustard oil and fractions 
thereof, whether or not refined, but not 
chemically modified  
Low erucic acid rape or colza oil and its 
fractions  
1514.11  Crude oil  
151411.100  1 Of an acid value exceeding 0.6  10.90 yen/ 
kg B5 9.08 yen/kg  7.27 yen/kg  5.45 yen/kg  3.63 yen/kg  1.82 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151411.200  2 Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151419.000  Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
1514.91  Crude oil
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 514
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
151491.100  1 Of an acid value exceeding 0.6  10.90 yen/ 
kg B5 9.08 yen/kg  7.27 yen/kg  5.45 yen/kg  3.63 yen/kg  1.82 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151491.200  2 Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151499.000  Other  13.20 yen/ 
kg B5 11.00 yen/kg  8.80 yen/kg  6.60 yen/kg  4.40 yen/kg  2.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.15  Other fixed vegetable fats and oils 
(including jojoba oil) and their fractions, 
whether or not refined, but not chemically 
modified  
Linseed oil and its fractions  
151511.000  Crude oil  5.0 % or 
5.50 yen/ 
kg, 
whichever 
is the 
greater  B5 4.2 % or 
4.58 yen/kg, 
whichever is 
the greater  3.3 % or 
3.67 yen/kg, 
whichever is 
the greater  2.5 % or 
2.75 yen/kg, 
whichever is 
the greater  1.7 % or 
1.83 yen/kg, 
whichever is 
the greater  0.8 % or 
0.92 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151519.000  Other  5.0 % or 
5.50 yen/ 
kg, 
whichever 
is the 
greater  B5 4.2 % or 
4.58 yen/kg, 
whichever is 
the greater  3.3 % or 
3.67 yen/kg, 
whichever is 
the greater  2.5 % or 
2.75 yen/kg, 
whichever is 
the greater  1.7 % or 
1.83 yen/kg, 
whichever is 
the greater  0.8 % or 
0.92 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Maize (corn) oil and its fractions  
1515.21  Crude oil  
151521.100  1 Of an acid value exceeding 0.6  5 yen/kg  B10  4.55 yen/kg  4.09 yen/kg  3.64 yen/kg  3.18 yen/kg  2.73 yen/kg  2.27 yen/kg  1.82 yen/kg  1.36 yen/kg  0.91 yen/kg  0.45 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151521.200  2 Other  10.40 yen/ 
kg B10 9.45 yen/kg  8.51 yen/kg  7.56 yen/kg  6.62 yen/kg  5.67 yen/kg  4.73 yen/kg  3.78 yen/kg  2.84 yen/kg  1.89 yen/kg  0.95 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151529.000  Other  10.40 yen/ 
kg B10 9.45 yen/kg  8.51 yen/kg  7.56 yen/kg  6.62 yen/kg  5.67 yen/kg  4.73 yen/kg  3.78 yen/kg  2.84 yen/kg  1.89 yen/kg  0.95 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 515
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1515.50  Sesame oil and its fractions  
151550.100  1 Of an acid value exceeding 0.6  8.50 yen/ 
kg B5 7.08 yen/kg  5.67 yen/kg  4.25 yen/kg  2.83 yen/kg  1.42 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151550.200  2 Other  10.40 yen/ 
kg B7 9.10 yen/kg  7.80 yen/kg  6.50 yen/kg  5.20 yen/kg  3.90 yen/kg  2.60 yen/kg  1.30 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1515.90  Other  
4 Other  
(1) Of an acid value exceeding 0.6  
151590.410  – Rice bran oil and its fractions  8.50 yen/ 
kg B10 7.73 yen/kg  6.95 yen/kg  6.18 yen/kg  5.41 yen/kg  4.64 yen/kg  3.86 yen/kg  3.09 yen/kg  2.32 yen/kg  1.55 yen/kg  0.77 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151590.510  – Other  8.50 yen/ 
kg B3 6.38 yen/kg  4.25 yen/kg  2.13 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
151590.420  – Rice bran oil and its fractions  10.40 yen/ 
kg B10 9.45 yen/kg  8.51 yen/kg  7.56 yen/kg  6.62 yen/kg  5.67 yen/kg  4.73 yen/kg  3.78 yen/kg  2.84 yen/kg  1.89 yen/kg  0.95 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151590.520  – Other  10.40 yen/ 
kg B3 7.80 yen/kg  5.20 yen/kg  2.60 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.17  Margarine; edible mixtures or preparations 
of animal or vegetable fats or oils or of 
fractions of different fats or oils of this 
Chapter, other than edible fats or oils or 
their fractions of heading 15.16  
151710.000  Margarine, excluding liquid margarine  29.8 %  B 5  24.8 %  19.9 %  14.9 %  9.9 %  5.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1517.90  Other  
2 Mixtures of vegetable fats and oils and 
their fractions, partly or wholly hydro­
genated, inter-esterified, re-esterified or 
elaidinised, whether or not refined, but 
not further prepared, not otherwise 
prepared
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 516
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
151790.290  (2) Other  13.20 yen/ 
kg B10 12.00 yen/kg  10.80 yen/kg  9.60 yen/kg  8.40 yen/kg  7.20 yen/kg  6.00 yen/kg  4.80 yen/kg  3.60 yen/kg  2.40 yen/kg  1.20 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151790.400  4 Shortening  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
151790.900  5 Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
15.21  Vegetable waxes (other than triglycerides), 
beeswax, other insect waxes and spermaceti, 
whether or not refined or coloured  
1521.90  Other  
1 Beeswax or spermaceti  
152190.010  – Beeswax  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;  TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
Chapter 16 Preparations of meat, of fish or of crustaceans, mol luscs or other aquatic invertebrates  
16.01  
160100.000  Sausages and similar products, of meat, 
meat offal or blood; food preparations 
based on these products  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
16.02  Other prepared or preserved meat, meat 
offal or blood  
160210.000  Homogenised preparations  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
1602.20  Of liver of any animal  
160220.010  1 Of bovine animals or swine  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
Of poultry of heading 01.05  
1602.31  Of turkeys  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 517
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160231.210  (1) Containing meat or meat offal of 
bovine animals or swine  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1602.32  Of fowls of the species  Gallus domesticus  
2 Other  
160232.210  (1) Containing meat or meat offal of 
bovine animals or swine  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160232.290  (2) Other  6.0 %  B5*  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1602.39  Other  
2 Other  
160239.210  (1) Containing meat or meat offal of 
bovine animals or swine  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Of swine  
1602.41  Hams and cuts thereof  
1 Ham or bacon, excluding those ster­
ilised; 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 meat offal 
of swine, a piece of which weighs not 
less than 10 g, whether or not 
containing seasonings, spices or 
similar ingredients
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 518
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160241.011  (1) Each kilogramme, not more than 
the gate price of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160241.019  (2) Each kilogramme, more than the 
gate price of processed meat of swine, 
in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160241.090  2 Other  20.0 %  B 5  16.7 %  13.3 %  10.0 %  6.7 %  3.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1602.42  Shoulders and cuts thereof  
1 Ham or bacon, excluding those ster­
ilised; 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 meat offal 
of swine, a piece of which weighs not 
less than 10 g, whether or not 
containing seasonings, spices or 
similar ingredients
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 519
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160242.011  (1) Each kilogramme, not more than 
the gate price of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160242.019  (2) Each kilogramme, more than the 
gate price of processed meat of swine, 
in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160242.090  2 Other  20.0 %  B 5  16.7 %  13.3 %  10.0 %  6.7 %  3.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1602.49  Other, including mixtures  
2 Other  
(1) Ham or bacon, excluding those 
sterilised; 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 meat 
offal of swine, a piece of which 
weighs not less than 10 g, whether 
or not containing seasonings, spices 
or similar ingredients
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 520
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160249.210  [1] Each kilogramme, not more than 
the gate price of processed meat of 
swine, in value for customs duty  Per each 
kilo­
gramme, 
the 
difference 
between 
the value 
obtained 
by multi­
plying the 
standard 
import 
price of 
processed 
pig by 1.5 
and the 
value 
obtained 
by multi­
plying the 
value for 
customs 
duty by 
0.6 B10**  SG3, S  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  B10**  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160249.220  [2] Each kilogramme, more than the 
gate price of processed meat of swine, 
in value for customs duty  8.5 %  B10***  SG3, S  4.3 %  3.8 %  3.3 %  2.7 %  2.2 %  1.8 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160249.290  (2) Other  20.0 %  B 5  16.7 %  13.3 %  10.0 %  6.7 %  3.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1602.50  Of bovine animals  
2 Other  
(1) Internal organs and tongues of 
bovine animals  
160250.210  – In airtight containers, containing 
vegetables  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
– Other  
160250.291  – – Simply boiled in water  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
– – Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 521
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160250.292  – – – In airtight containers  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
160250.299  – – – Other  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
(2) Other  
A Containing less than 30% by 
weight of a meat and edible meat 
offal other than internal organs and 
tongues  
– In airtight containers, containing 
vegetables  
160250.310  – – Containing rice  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160250.320  – – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
– – Containing rice  
160250.331  – – – In airtight containers  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160250.339  – – – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
160250.391  – – – In airtight containers  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160250.399  – – – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
(a) Dried after simply boiled in 
water  
– In airtight containers
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 522
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160250.410  – – Not chilled or frozen  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
160250.420  – – Other  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
160250.490  – Other  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
(b) Beef jerky  
– In airtight containers  
160250.510  – – Not chilled or frozen  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
160250.520  – – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
160250.590  – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
160250.600  (c) Corned beef  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
(d) Other  
160250.700  In airtight containers, containing 
vegetables  21.3 %  B15  20.0 %  18.6 %  17.3 %  16.0 %  14.6 %  13.3 %  12.0 %  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  
In airtight containers, otherwise 
containing vegetables, but not 
chilled or frozen  
160250.810  – Simply boiled in water  45.0 %  B15  42.2 %  39.4 %  36.6 %  33.8 %  30.9 %  28.1 %  25.3 %  22.5 %  19.7 %  16.9 %  14.1 %  11.3 %  8.4 %  5.6 %  2.8 %  Free  Free  Free  Free  Free  Free  
160250.890  – Other  38.3 %  B15  35.9 %  33.5 %  31.1 %  28.7 %  26.3 %  23.9 %  21.5 %  19.2 %  16.8 %  14.4 %  12.0 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  
Other  
160250.910  – Simply boiled in water  50.0 %  B15  46.9 %  43.8 %  40.6 %  37.5 %  34.4 %  31.3 %  28.1 %  25.0 %  21.9 %  18.8 %  15.6 %  12.5 %  9.4 %  6.3 %  3.1 %  Free  Free  Free  Free  Free  Free  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 523
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
160250.991  – – In airtight containers  50.0 %  B15  46.9 %  43.8 %  40.6 %  37.5 %  34.4 %  31.3 %  28.1 %  25.0 %  21.9 %  18.8 %  15.6 %  12.5 %  9.4 %  6.3 %  3.1 %  Free  Free  Free  Free  Free  Free  
160250.999  – – Other  50.0 %  B15  46.9 %  43.8 %  40.6 %  37.5 %  34.4 %  31.3 %  28.1 %  25.0 %  21.9 %  18.8 %  15.6 %  12.5 %  9.4 %  6.3 %  3.1 %  Free  Free  Free  Free  Free  Free  
1602.90  Other, including preparations of blood of 
any animal  
2 Other  
160290.210  (1) Containing meat or meat offal of 
bovine animals or swine  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160290.290  (2) Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
16.03  
1603.00  Extracts and juices of meat, fish or crus­
taceans, molluscs or other aquatic invert­
ebrates  
160300.010  1 Extracts and juices of meat  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
16.04  Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs  
Fish, whole or in pieces, but not minced  
1604.13  Sardines, sardinella and brisling or sprats  
160413.090  – Other  9.6 %  B10  8.7 %  7.9 %  7.0 %  6.1 %  5.2 %  4.4 %  3.5 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160415.000  Mackerel  9.6 %  B 5  8.0 %  6.4 %  4.8 %  3.2 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
16.05  Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 524
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1605.10  Crab  
2 Other  
160510.021  – Containing rice  9.6 %  B10  8.7 %  7.9 %  7.0 %  6.1 %  5.2 %  4.4 %  3.5 %  2.6 %  1.7 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Shrimps and prawns  
1605.21  Not in airtight container  
2 Other  
160521.021  – Containing rice  5.3 %  B10  4.8 %  4.3 %  3.9 %  3.4 %  2.9 %  2.4 %  1.9 %  1.4 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1605.29  Other  
2 Other  
160529.021  – Containing rice  5.3 %  B10  4.8 %  4.3 %  3.9 %  3.4 %  2.9 %  2.4 %  1.9 %  1.4 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Molluscs  
1605.54  Cuttle fish and squid  
160554.100  1 Smoked  
– In airtight containers  
– – Containing rice  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
– – Containing rice  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.7 %  B 5  5.6 %  4.5 %  3.4 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 525
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
– In airtight containers  
160554.911  – – Containing rice  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160554.919  – – Other  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
160554.991  – – Containing rice  10.5 %  B10  9.5 %  8.6 %  7.6 %  6.7 %  5.7 %  4.8 %  3.8 %  2.9 %  1.9 %  1.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
160554.999  – – Other  10.5 %  B 5  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 17 Sugars and sugar confectionery  
17.01  Cane or beet sugar and chemically pure 
sucrose, in solid form  
Raw sugar not containing added 
flavouring or colouring matter  
1701.12  Beet sugar  
170112.100  1 Whose content of sucrose by weight, 
in the dry state, corresponds to a polar­
imetric reading of less than 98.5  71.80 yen/ 
kg TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170112.200  2 Other  103.10 
yen/kg  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170113.000  Cane sugar specified in Subheading Note 
2 to this Chapter  35.30 yen/ 
kg TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1701.14  Other cane sugar  
1 Whose content of sucrose by weight, 
in the dry state, corresponds to a polar­
imetric reading of less than 98.5
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 526
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
170114.110  (1) Sugar centrifugal  71.80 yen/ 
kg TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170114.190  (2) Other  35.30 yen/ 
kg TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170114.200  2 Other  103.10 
yen/kg  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
Other  
170191.000  Containing added flavouring or colouring 
matter  106.20 
yen/kg  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1701.99  Other  
170199.100  1 Rock candy, cube sugar, loaf sugar 
and similar sugar  106.20 
yen/kg  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170199.200  2 Other  103.10 
yen/kg  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
17.02  Other sugars, including chemically pure 
lactose, maltose, glucose and fructose, in 
solid form; sugar syrups not containing 
added flavouring or colouring matter; 
artificial honey, whether or not mixed with 
natural honey; caramel  
1702.20  Maple sugar and maple syrup  
170220.100  1 Maple sugar  20.80 yen/ 
kg R16 18.20 
yen/kg  15.60 
yen/kg  13.00 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  10.40 
yen/kg  
170220.200  2 Maple syrup  17.5 % or 
13.50 yen/ 
kg, 
whichever 
is the 
greater  R16 15.3 % or 
11.81 yen/kg, 
whichever is 
the greater  13.1 % or 
10.13 yen/kg, 
whichever is 
the greater  10.9 % or 
8.44 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/kg, 
whichever is 
the greater  8.8 % or 
6.75 yen/ 
kg, 
whichever 
is the 
greater  8.8 % or 
6.75 yen/ 
kg, 
whichever 
is the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater  8.8 % 
or 6.75 
yen/kg, 
which­
ever is 
the 
greater
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 527
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1702.30  Glucose and glucose syrup, not containing 
fructose or containing in the dry state less 
than 20% by weight of fructose  
170230.100  1 Containing added flavouring or 
colouring matter  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  R17 27.8 % or 
21.43 yen/kg, 
whichever is 
the greater  25.7 % or 
19.86 yen/kg, 
whichever is 
the greater  23.7 % or 
18.30 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.6 % or 
15.16 yen/kg, 
whichever is 
the greater  17.6 % or 
13.59 yen/kg, 
whichever is 
the greater  15.6 % or 
12.02 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  11.5 % or 
8.89 yen/kg, 
whichever is 
the greater  9.5 % or 
7.32 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  
2 Other  
170230.210  (1) Containing added sugar  85.7 % or 
60.90 yen/ 
kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(2) Other  
170230.221  A Refined  21.3 %  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170230.229  B Other  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1702.40  Glucose and glucose syrup, containing in 
the dry state at least 20% but less than 
50% by weight of fructose, excluding 
invert sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 528
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
170240.100  1 Containing added flavouring or 
colouring matter  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  R17 27.8 % or 
21.43 yen/kg, 
whichever is 
the greater  25.7 % or 
19.86 yen/kg, 
whichever is 
the greater  23.7 % or 
18.30 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.6 % or 
15.16 yen/kg, 
whichever is 
the greater  17.6 % or 
13.59 yen/kg, 
whichever is 
the greater  15.6 % or 
12.02 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  11.5 % or 
8.89 yen/kg, 
whichever is 
the greater  9.5 % or 
7.32 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  
2 Other  
170240.210  – Containing added sugar  78.5 % or 
53.70 yen/ 
kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170240.220  – Other  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1702.60  Other fructose and fructose syrup, 
containing in the dry state more than 
50% by weight of fructose, excluding 
invert sugar  
170260.100  1 Containing added flavouring or 
colouring matter  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  R17 27.8 % or 
21.43 yen/kg, 
whichever is 
the greater  25.7 % or 
19.86 yen/kg, 
whichever is 
the greater  23.7 % or 
18.30 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.6 % or 
15.16 yen/kg, 
whichever is 
the greater  17.6 % or 
13.59 yen/kg, 
whichever is 
the greater  15.6 % or 
12.02 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  11.5 % or 
8.89 yen/kg, 
whichever is 
the greater  9.5 % or 
7.32 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % or 
5.75 yen/ 
kg, 
whichever 
is the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  7.5 % 
or 5.75 
yen/kg, 
which­
ever is 
the 
greater  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 529
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
170260.210  – Containing added sugar  85.7 % or 
60.90 yen/ 
kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170260.220  – Other  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1702.90  Other, including invert sugar and other 
sugar and sugar syrup blends containing 
in the dry state 50% by weight of fructose  
1 Sugar  
170290.110  – Sugar centrifugal  61.9 %  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170290.190  – Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Sugar syrup  
170290.211  – Of sugar centrifugal  35.4 % or 
47 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
170290.219  – Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
3 Artificial honey and Caramel
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 530
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
170290.290  – Artificial honey  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  B10 45.5 % or 
22.73 yen/kg, 
whichever is 
the greater  40.9 % or 
20.45 yen/kg, 
whichever is 
the greater  36.4 % or 
18.18 yen/kg, 
whichever is 
the greater  31.8 % or 
15.91 yen/kg, 
whichever is 
the greater  27.3 % or 
13.64 yen/kg, 
whichever is 
the greater  22.7 % or 
11.36 yen/kg, 
whichever is 
the greater  18.2 % or 
9.09 yen/kg, 
whichever is 
the greater  13.6 % or 
6.82 yen/kg, 
whichever is 
the greater  9.1 % or 
4.55 yen/kg, 
whichever is 
the greater  4.5 % or 
2.27 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
170290.300  – Caramel  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  B10 45.5 % or 
22.73 yen/kg, 
whichever is 
the greater  40.9 % or 
20.45 yen/kg, 
whichever is 
the greater  36.4 % or 
18.18 yen/kg, 
whichever is 
the greater  31.8 % or 
15.91 yen/kg, 
whichever is 
the greater  27.3 % or 
13.64 yen/kg, 
whichever is 
the greater  22.7 % or 
11.36 yen/kg, 
whichever is 
the greater  18.2 % or 
9.09 yen/kg, 
whichever is 
the greater  13.6 % or 
6.82 yen/kg, 
whichever is 
the greater  9.1 % or 
4.55 yen/kg, 
whichever is 
the greater  4.5 % or 
2.27 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4 Hi-test-molasses  
170290.420  (2) Other  21.3 %  R 5  20.3 %  19.4 %  18.4 %  17.4 %  16.5 %  15.5 %  14.5 %  13.6 %  12.6 %  11.6 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  
5 Other  
170290.510  (1) Containing added flavouring or 
colouring matter  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
170290.521  A Containing added sugar  114.2 % or 
89.50 yen/ 
kg, 
whichever 
is the 
greater  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
B Other  
170290.522  (a) Sorbose  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
170290.523  (b) Maltose  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 531
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
170290.529  (c) Other  50.0 % or 
25 yen/kg, 
whichever 
is the 
greater  TRQ  TRQ-13  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
17.03  Molasses resulting from the extraction or 
refining of sugar  
1703.10  Cane molasses  
2 Other  
170310.090  – Other  15.30 yen/ 
kg B5 12.75 yen/kg  10.20 yen/kg  7.65 yen/kg  5.10 yen/kg  2.55 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1703.90  Other  
2 Other  
170390.090  – Other  15.30 yen/ 
kg B10 13.91 yen/kg  12.52 yen/kg  11.13 yen/kg  9.74 yen/kg  8.35 yen/kg  6.95 yen/kg  5.56 yen/kg  4.17 yen/kg  2.78 yen/kg  1.39 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
17.04  Sugar confectionery (including white 
chocolate), not containing cocoa  
170410.000  Chewing gum, whether or not 
sugar-coated  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1704.90  Other  
2 Other  
170490.210  – Candies  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
170490.220  – Caramels  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
170490.230  – White chocolate  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
170490.290  – Other  25.0 %  B10  22.7 %  20.5 %  18.2 %  15.9 %  13.6 %  11.4 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 532
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 18 Cocoa and cocoa preparations  
18.03  Cocoa paste, whether or not defatted  
180320.000  Wholly or partly defatted  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
18.06  Chocolate and other food preparations 
containing cocoa  
1806.10  Cocoa powder, containing added sugar or 
other sweetening matter  
180610.100  1 Containing added sugar  29.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
1806.20  Other preparations in blocks, slabs or bars 
weighing more than 2 kg or in liquid, 
paste, powder, granular or other bulk 
form in containers or immediate 
packings, of a content exceeding 2 kg  
1 Food preparations of goods of 
headings 04.01 to 04.04, containing 
cocoa powder in a proportion by 
weight of less than 10%  
(1) Containing not less than 30% of 
natural milk constituents by weight, 
calculated on the dry matter, 
excluding whipped cream in pressurised 
containers  
180620.311  – For ‘the Pooled Quota of other milk 
products’  21.0 %  R 6  19.3 %  17.5 %  15.8 %  14.0 %  12.3 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  
180620.319  – Other  X S  
(2) Other  
180620.321  A Containing added sugar  23.8 %  B10  S  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180620.322  B Other  21.3 %  R 5  S  20.3 %  19.4 %  18.4 %  17.4 %  16.5 %  15.5 %  14.5 %  13.6 %  12.6 %  11.6 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  
2 Other  
(1) Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 533
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
A Chewing gum and other sugar 
confectionery; preparations in blocks, 
slabs, bars and paste  
180620.111  – Chewing gum and other sugar 
confectionery; foods, the largest 
single ingredient of which is sugar 
by weight  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180620.119  – Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180620.190  B Other  28.0 %  B10  25.5 %  22.9 %  20.4 %  17.8 %  15.3 %  12.7 %  10.2 %  7.6 %  5.1 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
180620.210  – For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are 
effective at the time of import 
Note:The tariff quota shall be 
calculated on the basis of the quantity 
of demand of powdered milk and such 
food preparations for manufacture of 
chocolate in the coming fiscal year 
(April-March), and also in consider­
ation of other relevant conditions  Xq2 
180620.290  – Other  
– – Intended for use as materials for 
chocolate  21.3 %  TRQ  TRQ-20, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– – Other  21.3 %  TRQ  TRQ-19, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
Other, in blocks, slabs or bars  
180631.000  Filled  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1806.32  Not filled  
180632.100  1 Chocolate confectionery  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 534
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(1) Containing added sugar  
180632.211  – Chewing gum and other sugar 
confectionery; foods, the largest 
single ingredient of which is sugar 
by weight  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180632.219  – Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180632.220  (2) Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1806.90  Other  
180690.100  1 Chocolate confectionery  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Food preparations of goods of 
headings 04.01 to 04.04, containing 
cocoa powder in a proportion by 
weight of less than 10%  
A Containing not less than 30% of 
natural milk constituents by weight, 
calculated on the dry matter, 
excluding whipped cream in press­
urised containers  
180690.311  – For ‘the Pooled Quota of other milk 
products’  21.0 %  R 6  19.3 %  17.5 %  15.8 %  14.0 %  12.3 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  
180690.319  – Other  X S  
B Other  
180690.321  (a) Containing added sugar  23.8 %  B 7  20.8 %  17.9 %  14.9 %  11.9 %  8.9 %  6.0 %  3.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180690.322  (b) Other  21.3 %  R 5  S  20.3 %  19.4 %  18.4 %  17.4 %  16.5 %  15.5 %  14.5 %  13.6 %  12.6 %  11.6 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  10.7 %  
(2) Other  
A Containing added sugar  
180690.211  – Chewing gum and other sugar 
confectionery; foods, the largest 
single ingredient of which is sugar 
by weight  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
180690.219  – Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 535
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
180690.220  B Other  21.3 %  B10  S  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 19 Preparations of cereals, flour, starch or milk; past rycooks' products  
19.01  Malt extract; food preparations of flour, 
groats, meal, starch or malt extract, not 
containing cocoa or containing less than 
40% by weight of cocoa calculated on a 
totally defatted basis, not elsewhere 
specified or included; food preparations of 
goods of headings 04.01 to 04.04, not 
containing cocoa or containing less than 
5% by weight of cocoa calculated on a 
totally defatted basis, not elsewhere 
specified or included  
1901.10  Preparations suitable for infants or young 
children, put up for retail sale  
1 Food preparations of goods of 
headings 04.01 to 04.04, containing not 
less than 30% of natural milk 
constituents by weight, calculated on 
the dry matter  
(1) Of a milk fat content, by weight, 
not exceeding 30%  
190110.111  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
190110.119  – Other  X S  
(2) Other  
190110.121  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
190110.129  – Other  X S  
2 Other  
(1) Food preparations of goods of 
headings 04.01 to 04.04  
190110.211  A Containing added sugar  23.8 %  R 5  S  22.7 %  21.6 %  20.6 %  19.5 %  18.4 %  17.3 %  16.2 %  15.1 %  14.1 %  13.0 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %  11.9 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 536
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190110.219  B Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
190110.221  A Containing added sugar  24.0 %  R 5  22.9 %  21.8 %  20.7 %  19.6 %  18.5 %  17.5 %  16.4 %  15.3 %  14.2 %  13.1 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  12.0 %  
190110.229  B Other  13.6 %  R 5  13.0 %  12.4 %  11.7 %  11.1 %  10.5 %  9.9 %  9.3 %  8.7 %  8.0 %  7.4 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  
1901.20  Mixes and doughs for the preparation of 
bakers' wares of heading 19.05  
1 Food preparations of flour, meal or 
starch, which contain more than 85% 
by weight of flour, groats, meal and 
pellets of rice, wheat, triticale or barley, 
starch, or any combination thereof, 
excluding cake-mixes and a kind used 
as food suitable for infants or young 
children or dietetic purpose; doughs for 
rice products, excluding a kind used as 
food suitable for infants or young 
children or dietetic purpose; food prep­
arations of goods of headings 04.01 to 
04.04 (preparations containing not less 
than 30% of natural milk constituents 
by weight, calculated on the dry matter)  
(1) Food preparations of goods of 
headings 04.01 to 04.04, containing 
not less than 30% of natural milk 
constituents by weight, calculated on 
the dry matter  
A Of a milk fat content, by weight, 
not exceeding 30%  
190120.111  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
190120.112  – Other  X S  
B Other  
190120.116  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R18  24.6 %  24.2 %  23.8 %  23.3 %  22.9 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  
190120.117  – Other  X S
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 537
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Food preparations, containing more 
than 85% by weight of flour, groats, 
meal and pellets of rice, wheat, 
triticale or barley, starch, or any combi­
nation thereof, excluding cake-mixes 
and a kind used as food suitable for 
infants or young children or dietetic 
purpose  
A Mostly containing rice preparation  
190120.122  – Imported by Japanese Government 
according to Article 30 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 from 
Japanese Government according to 
Article 31 of the Law, imported with 
certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190120.128  – Other  X 
B Mostly containing wheat and 
triticale preparation  
190120.131  – 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 
from Japanese Government according to 
Article 43 of the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 538
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190120.139  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190120.131.  
C Mostly containing barley prep­
aration  
190120.141  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 539
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-8  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190120.149  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190120.141.  
D Mostly containing starch
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 540
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(a) Containing wheat starch  
190120.151  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 541
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190120.152  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190120.151.  
(b) Other  
– For ‘the Pooled Quota of starch or 
similar articles’  
190120.156  – – Containing added sugar  Xq1 
190120.157  – – Other  Xq1 
190120.159  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(3) Doughs for rice products, excluding 
a kind used as food suitable for infants 
or young children or dietetic purpose
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 542
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190120.162  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190120.168  – Other  X 
2 Other  
(1) Food preparations of goods of 
headings 04.01 to 04.04  
190120.219  B Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Cake-mixes  
190120.222  A Containing added sugar  23.8 %  TRQ  TRQ-2  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
B Other  
190120.223  (a) Put up in containers for retail 
sale, not more than 500 g each 
including container  12.0 %  B 8  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190120.224  (b) Other  12.0 %  B 8  10.7 %  9.3 %  8.0 %  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Other  
A Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 543
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(a) Containing not more than 15% 
by weight of sucrose  
190120.231  – Preparations of rice flour  X 
190120.232  – Preparations of wheat flour  24.0 %  TRQ  TRQ-2  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190120.233  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(b) Other  
190120.234  – Preparations of rice flour  X 
190120.235  – Preparations of wheat flour  23.8 %  TRQ  TRQ-2  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190120.239  – Other  23.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
B Other  
190120.241  – Put up in containers for retail sale, 
not more than 500 g each including 
container  13.6 %  B10  12.4 %  11.1 %  9.9 %  8.7 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
190120.242  – – Preparations of rice flour  X 
190120.243  – – Preparations of wheat flour  16.0 %  TRQ  TRQ-2  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190120.249  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1901.90  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 544
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1 Food preparations of flour, meal or 
starch, which contain more than 85% 
by weight of flour, groats, meal and 
pellets of rice, wheat, triticale or barley, 
starch, or any combination thereof, 
excluding cake-mixes and a kind used 
as food suitable for infants or young 
children or dietetic purpose; mochi 
(rice-cake), dango and similar rice 
products, excluding a kind used as food 
suitable for infants or young children or 
dietetic purpose; food preparations of 
goods of headings 04.01 to 04.04 (prep­
arations containing not less than 30% of 
natural milk constituents by weight, 
calculated on the dry matter, excluding 
whipped cream in pressurised containers)  
(1) Food preparations of goods of 
headings 04.01 to 04.04, containing 
not less than 30% of natural milk 
constituents by weight, calculated on 
the dry matter, excluding whipped 
cream in pressurised containers  
A Of a milk fat content, by weight, 
not exceeding 30%  
190190.131  – For ‘the Pooled Quota of other milk 
products’  21.0 %  R19  18.4 %  15.8 %  13.1 %  10.5 %  7.9 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  
190190.132  – Other  X S  
B Other  
190190.136  – For ‘the Pooled Quota of other milk 
products’  21.0 %  R19  18.4 %  15.8 %  13.1 %  10.5 %  7.9 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  
190190.137  – Other  X S
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 545
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Food preparations, containing more 
than 85% by weight of flour, groats, 
meal and pellets of rice, wheat, 
triticale or barley, starch, or any combi­
nation thereof, excluding cake-mixes 
and a kind used as food suitable for 
infants or young children or dietetic 
purpose  
A Mostly containing rice preparation  
190190.142  – Imported by Japanese Government 
according to Article 30 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 from 
Japanese Government according to 
Article 31 of the Law, imported with 
certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190190.148  – Other  X 
B Mostly containing wheat and 
triticale preparation
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 546
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190190.151  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 547
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190190.159  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190190.151.  
C Mostly containing barley prep­
aration  
190190.161  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 548
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-8  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.169  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190190.161.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 549
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
D Mostly containing starch  
(a) Containing wheat starch  
190190.171  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-4  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 550
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190190.172  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1901.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190190.171.  
(b) Other  
– For ‘the Pooled Quota of starch or 
similar articles’  
190190.176  – – Containing added sugar  Xq1 
190190.177  – – Other  Xq1 
190190.179  – Other  119 yen/kg  TRQ  TRQ-17, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(3) ‘Mochi’ (rice-cake), ‘dango’ or 
other similar rice products, excluding 
a kind used as food suitable for 
infants or young children or dietetic 
purpose
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 551
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
[1] Containing not more than 30% by 
weight of rice  
[i] Containing added sugar  
190190.583  1 Containing not more than 15% 
by weight of sucrose  X 
190190.585  2 Other  X 
190190.586  [ii] Other  X 
[2] Other  
190190.587  – Imported by Japanese Government 
according to Article 30 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 from 
Japanese Government according to 
Article 31 of the Law, imported with 
certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190190.588  – Other  X 
2 Other  
(1) Food preparations of goods of 
headings 04.01 to 04.04
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 552
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
A Containing added sugar  
(a) Containing less than 50% by 
weight of sucrose  
190190.211  – Foods, the largest single 
ingredient of which is sugar by 
weight  28.0 %  TRQ  TRQ-14  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other  
190190.216  – – Whipped cream in pressurised 
containers  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190190.217  – – Other  23.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.219  (b) Other  29.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
B Other  
190190.221  – Whipped cream in pressurised 
containers  21.3 %  R19  S  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  5.3 %  
190190.229  – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190190.230  (2) Malt extract  9.0 %  B10  8.2 %  7.4 %  6.5 %  5.7 %  4.9 %  4.1 %  3.3 %  2.5 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(3) Other  
A Containing added sugar  
(a) Containing not more than 15% 
by weight of sucrose  
190190.241  – Preparations of rice flour  X 
190190.242  – Preparations of wheat flour  24.0 %  TRQ  TRQ-3  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.243  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(b) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 553
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Foods, the largest single 
ingredient of which is sugar by 
weight  
190190.246  – – Preparations of rice flour  X 
190190.247  – – Preparations of wheat flour  28.0 %  TRQ  TRQ-3  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.248  – – Other  28.0 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
– Other  
190190.251  – – Preparations of rice flour  X 
190190.252  – – Preparations of wheat flour  23.8 %  TRQ  TRQ-3  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.253  – – Other  23.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
B Other  
190190.261  – Put up in containers for retail sale, 
not more than 500 g each including 
container  13.6 %  B10  12.4 %  11.1 %  9.9 %  8.7 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
190190.266  – – Preparations of rice flour  X 
190190.267  – – Preparations of wheat flour  16.0 %  TRQ  TRQ-3  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190190.269  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
19.02  Pasta, whether or not cooked or stuffed 
(with meat or other substances) or 
otherwise prepared, such as spaghetti, 
macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni; couscous, whether or 
not prepared  
Uncooked pasta, not stuffed or otherwise 
prepared
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 554
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190211.000  Containing eggs  30 yen/kg  B 8  26.67 yen/kg  23.33 yen/kg  20.00 yen/kg  16.67 yen/kg  13.33 yen/kg  10.00 yen/kg  6.67 yen/kg  3.33 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1902.19  Other  
190219.010  1 Biefun  27.20 yen/ 
kg R5 25.96 yen/kg  24.73 yen/kg  23.49 yen/kg  22.25 yen/kg  21.02 yen/kg  19.78 yen/kg  18.55 yen/kg  17.31 yen/kg  16.07 yen/kg  14.84 yen/kg  13.60 yen/kg  13.60 yen/kg 13.60 yen/kg  13.60 yen/ 
kg 13.60 yen/ 
kg 13.60 
yen/kg  13.60 
yen/kg  13.60 
yen/kg  13.60 
yen/kg  13.60 
yen/kg  13.60 
yen/kg  
2 Other  
– Macaroni and spaghetti  
190219.093  – – Spaghetti  30 yen/kg  B10  27.27 yen/kg  24.55 yen/kg  21.82 yen/kg  19.09 yen/kg  16.36 yen/kg  13.64 yen/kg  10.91 yen/kg  8.18 yen/kg  5.45 yen/kg  2.73 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190219.094  – – Macaroni  30 yen/kg  B10  27.27 yen/kg  24.55 yen/kg  21.82 yen/kg  19.09 yen/kg  16.36 yen/kg  13.64 yen/kg  10.91 yen/kg  8.18 yen/kg  5.45 yen/kg  2.73 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
190219.092  – – Udon, somen and soba  34 yen/kg  TRQ  TRQ-6  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190219.099  – – Other  34 yen/kg  B10  30.91 yen/kg  27.82 yen/kg  24.73 yen/kg  21.64 yen/kg  18.55 yen/kg  15.45 yen/kg  12.36 yen/kg  9.27 yen/kg  6.18 yen/kg  3.09 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1902.20  Stuffed pasta, whether or not cooked or 
otherwise prepared  
1 Containing added sugar  
190220.110  (1) Containing more than 20% by 
weight of sausage, meat, meat offal, 
blood, fish or crustaceans, molluscs or 
other aquatic invertebrates, or any 
combination thereof, and also 
containing ebi predominating by 
weight over each of such other products  5.1 %  B10  4.6 %  4.2 %  3.7 %  3.2 %  2.8 %  2.3 %  1.9 %  1.4 %  0.9 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190220.190  (2) Other  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 555
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
190220.210  (1) Containing more than 20% by 
weight of sausage, meat, meat offal, 
blood, fish or crustaceans, molluscs or 
other aquatic invertebrates, or any 
combination thereof, and also 
containing ebi predominating by 
weight over each of such other products  5.1 %  B10  4.6 %  4.2 %  3.7 %  3.2 %  2.8 %  2.3 %  1.9 %  1.4 %  0.9 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190220.220  (2) Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1902.30  Other pasta  
190230.100  1 Containing added sugar  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
190230.210  – Instant Ramen and other instant 
noodles  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190230.290  – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190240.000  Couscous  24 yen/kg  B10  21.82 yen/kg  19.64 yen/kg  17.45 yen/kg  15.27 yen/kg  13.09 yen/kg  10.91 yen/kg  8.73 yen/kg  6.55 yen/kg  4.36 yen/kg  2.18 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
19.04  Prepared foods obtained by the swelling or 
roasting of cereals or cereal products (for 
example, corn flakes); cereals (other than 
maize (corn)) in grain form or in the form 
of flakes or other worked grains (except 
flour, groats and meal), pre-cooked, or 
otherwise prepared, not elsewhere specified 
or included  
1904.10  Prepared foods obtained by the swelling or 
roasting of cereals or cereal products  
190410.010  1 Breakfast cereals other than obtained 
by merely the swelling or roasting of 
rice, wheat, triticale or barley  11.5 %  B 7  10.1 %  8.6 %  7.2 %  5.8 %  4.3 %  2.9 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 556
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Prepared foods containing not less 
than 50% by weight of those obtained 
by merely swelling or roasting of rice, 
wheat, triticale or barley  
(1) Of rice  
190410.211  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190410.212  – Other  X 
(2) Of wheat and triticale  
190410.221  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 557
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  19.2 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-1  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190410.229  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.10, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190410.221.  
(3) Of barley  
190410.231  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 558
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  19.2 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-7  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190410.239  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.10, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190410.231.  
190410.300  3 Other  16.3 %  B10  14.8 %  13.3 %  11.9 %  10.4 %  8.9 %  7.4 %  5.9 %  4.4 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1904.20  Prepared foods obtained from unroasted 
cereal flakes or from mixtures of 
unroasted cereal flakes and roasted cereal 
flakes or swelled cereals
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 559
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190420.100  1 Breakfast cereals  11.5 %  B 7  10.1 %  8.6 %  7.2 %  5.8 %  4.3 %  2.9 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Prepared foods containing not less 
than 50% by weight of those obtained 
by merely swelling of rice, wheat, 
triticale or barley  
(1) Of rice  
190420.211  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190420.212  – Other  X 
(2) Of wheat and triticale  
190420.221  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 560
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  19.2 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-1  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190420.229  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190420.221.  
(3) Of barley  
190420.231  – 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 
from Japanese Government according 
to Article 43 of the Law or imported 
with certification of Minister of Agri­
culture, 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 561
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  19.2 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-8  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190420.239  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.20, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190420.231.  
190420.300  3 Other  16.3 %  B10  14.8 %  13.3 %  11.9 %  10.4 %  8.9 %  7.4 %  5.9 %  4.4 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1904.30  Bulgur wheat
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 562
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190430.010  – 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 from Japanese Government 
according to Article 43 of the Law or 
imported 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  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-1  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190430.090  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.30, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190430.010.
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 563
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1904.90  Other  
1 Of rice  
190490.110  [1] Containing not more than 30% by 
weight of rice  X 
[2] Other  
190490.120  – Imported by Japanese Government 
according to Article 30 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 
from Japanese Government according 
to Article 31 of the Law, imported 
with certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
190490.130  – Other  X 
2 Of wheat and triticale  
190490.210  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 564
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-1  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190490.290  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190490.210.  
3 Of barley  
190490.310  – 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 from Japanese 
Government according to Article 43 of 
the Law or imported 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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 565
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in Japan's 
Schedule to the WTO Agreement  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-8  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
190490.390  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
1904.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
190490.310.  
190490.400  4 Other  X 
19.05  Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not containing 
cocoa; communion wafers, empty cachets 
of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar 
products  
190510.000  Crispbread  9.0 %  B10  8.2 %  7.4 %  6.5 %  5.7 %  4.9 %  4.1 %  3.3 %  2.5 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 566
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190520.000  Gingerbread and the like  18.0 %  B10  16.4 %  14.7 %  13.1 %  11.5 %  9.8 %  8.2 %  6.5 %  4.9 %  3.3 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Sweet biscuits; waffles and wafers  
190531.000  Sweet biscuits  20.4 %  B10  18.5 %  16.7 %  14.8 %  13.0 %  11.1 %  9.3 %  7.4 %  5.6 %  3.7 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190532.000  Waffles and wafers  18.0 %  B 8  16.0 %  14.0 %  12.0 %  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190540.000  Rusks, toasted bread and similar toasted 
products  9.0 %  B 7  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
1905.90  Other  
190590.100  1 Bread, ship's biscuits and other 
ordinary bakers' wares, not containing 
added sugar, honey, eggs, fats, cheese 
or fruit  9.0 %  B 7  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190590.200  2 Communion wafers, empty cachets of 
a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar 
products  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
(1) Containing added sugar  
190590.311  A Arare, Senbei and similar rice 
products  X 
190590.312  B Biscuits, cookies and crackers  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190590.314  C Crisp savoury food products, made 
from a dough based on potato powder  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
D Other  
190590.313  – Pizza, chilled or frozen  24.0 %  B 8  21.3 %  18.7 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 567
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
190590.319  – Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
190590.321  A Arare, Senbei and similar rice 
products  X 
190590.322  B Biscuits, cookies and crackers  13.0 %  B 5  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190590.323  C Crisp savoury food products, made 
from a dough based on potato powder  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
190590.329  D Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 20 Preparations of vegetables, fruit, nuts or other par ts of plants  
20.01  Vegetables, fruit, nuts and other edible parts 
of plants, prepared or preserved by vinegar 
or acetic acid  
2001.10  Cucumbers and gherkins  
200110.100  1 Containing added sugar  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2001.90  Other  
1 Containing added sugar  
200190.120  (2) Sweet corn  10.5 %  B 5  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200190.230  (3) Sweet corn  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.02  Tomatoes prepared or preserved otherwise 
than by vinegar or acetic acid  
2002.90  Other  
200290.100  1 Containing added sugar  13.4 %  B 5  11.2 %  8.9 %  6.7 %  4.5 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 568
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
(1) Tomato purée and tomato paste  
– In airtight containers 
Note: The goods, above mentioned, 
when used at a bonded manufacturing 
warehouse for the manufacture of 
canned fish or 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)  
200290.211  – – For the quantity within the limits 
of a tariff quota for manufacture of 
tomato ketchup and other tomato 
sauces stipulated by a cabinet order 
which is effective at the time of 
import and under the conditions set 
out by relevant regulations which are 
effective at the time of import 
Note:The tariff quota shall be 
calculated on the basis of the quantity 
of prospective domestic demand in the 
coming fiscal year (April-March) with 
deduction of the quantity of prospective 
domestic production, and also in con­
sideration of international market 
situation and other relevant conditions  Xq2 
200290.219  – – Other  16.0 %  B 5  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
200290.221  – – For the quantity within the limits 
of a tariff quota for manufacture of 
tomato ketchup and other tomato 
sauces stipulated by a cabinet order 
which is effective at the time of 
import and under the conditions set 
out by relevant regulations which are 
effective at the time of import 
Note:The tariff quota shall be 
calculated on the basis of the quantity 
of prospective domestic demand in the 
coming fiscal year (April-March) with 
deduction of the quantity of prospective 
domestic production, and also in con­
sideration of international market 
situation and other relevant conditions  Xq2
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 569
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200290.229  – – Other  16.0 %  B 5  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.03  Mushrooms and truffles, prepared or 
preserved otherwise than by vinegar or 
acetic acid  
2003.10  Mushrooms of the genus  Agaricus  
2 Other  
(1) In airtight containers not more than 
10 kg each including container  
200310.211  – French mushrooms  13.6 %  B 5  11.3 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.04  Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, 
frozen, other than products of heading 20.06  
2004.10  Potatoes  
200410.100  1 Cooked, not otherwise prepared  8.5 %  B 3  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200410.210  (1) Mashed potatoes  13.6 %  B 5  11.3 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200410.220  (2) Other  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2004.90  Other vegetables and mixtures of 
vegetables  
1 Containing added sugar  
200490.110  (1) Sweet corn  10.5 %  B 5  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200490.120  (2) Other  23.8 %  B 5  19.8 %  15.9 %  11.9 %  7.9 %  4.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Asparagus and leguminous 
vegetables
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 570
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200490.212  – Leguminous vegetables  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200490.220  (2) Bamboo shoots  13.6 %  B 5  11.3 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200490.230  (3) Sweet corn  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(4) Young corncobs  
200490.291  – Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.05  Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, 
not frozen, other than products of heading 
20.06  
2005.10  Homogenised vegetables  
200510.100  1 Containing added sugar  16.8 %  B 5  14.0 %  11.2 %  8.4 %  5.6 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200510.200  2 Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2005.20  Potatoes  
200520.100  1 Mashed potatoes and potato flakes  13.6 %  B10  12.4 %  11.1 %  9.9 %  8.7 %  7.4 %  6.2 %  4.9 %  3.7 %  2.5 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200520.210  (1) In airtight containers not more than 
10 kg each including container  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200520.220  (2) Other  9.0 %  B 7  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2005.40  Peas ( Pisum sativum ) 
1 Containing added sugar  
200540.110  (1) Unshelled  13.4 %  R 5  12.8 %  12.2 %  11.6 %  11.0 %  10.4 %  9.7 %  9.1 %  8.5 %  7.9 %  7.3 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  6.7 %  
200540.190  (2) Other  23.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 571
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
(1) In airtight containers not more than 
10 kg each including container  
200540.212  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200540.222  B Other  13.6 %  B 5  11.3 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Beans ( Vigna  spp.,  Phaseolus  spp.)  
2005.51  Beans, shelled  
1 Containing added sugar  
200551.110  (1) In airtight containers, containing 
tomato purée or other kind of tomato 
preparation and meat of swine, lard or 
other pig fat  14.0 %  B 7  12.3 %  10.5 %  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200551.190  (2) Other  23.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
200551.200  2 Other  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2005.59  Other  
2 Other  
200559.210  (1) In airtight containers not more 
than 10 kg each including container  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2005.60  Asparagus  
200560.010  1 In airtight containers not more than 
10 kg each including container  16.0 %  B 7  14.0 %  12.0 %  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200560.020  2 Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 572
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2005.80  Sweet corn ( Zea mays var. saccharata ) 
200580.100  1 Containing added sugar  14.9 %  B 5  12.4 %  9.9 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other vegetables and mixtures of 
vegetables  
2005.91  Bamboo shoots  
200591.100  1 Containing added sugar  13.4 %  B 5  11.2 %  8.9 %  6.7 %  4.5 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200591.900  2 Other  13.6 %  B 5  11.3 %  9.1 %  6.8 %  4.5 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2005.99  Other  
1 Containing added sugar  
(1) Leguminous vegetables (podded 
out) 
200599.111  A In airtight containers, containing 
tomato purée or other kind of 
tomato preparation and meat of 
swine, lard or other pig fat  14.0 %  B 5  11.7 %  9.3 %  7.0 %  4.7 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200599.119  B Other  23.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
200599.190  (2) Other  13.4 %  B 5  11.2 %  8.9 %  6.7 %  4.5 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200599.220  (2) Leguminous vegetables (podded 
out) 17.0 %  B 7  14.9 %  12.8 %  10.6 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.06  
2006.00  Vegetables, fruit, nuts, fruit-peel and other 
parts of plants, preserved by sugar (drained, 
glacé or crystallised)  
200600.010  1 Marrons glacé  12.6 %  B10  11.5 %  10.3 %  9.2 %  8.0 %  6.9 %  5.7 %  4.6 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 573
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200600.021  – Apricots  18.0 %  B 5  15.0 %  12.0 %  9.0 %  6.0 %  3.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.07  Jams, fruit jellies, marmalades, fruit or nut 
purée and fruit or nut pastes, obtained by 
cooking, whether or not containing added 
sugar or other sweetening matter  
2007.10  Homogenised preparations  
200710.100  1 Containing added sugar  34.0 %  B10  30.9 %  27.8 %  24.7 %  21.6 %  18.5 %  15.5 %  12.4 %  9.3 %  6.2 %  3.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200710.200  2 Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
2007.91  Citrus fruit  
1 Jams, fruit jellies and marmalades  
(1) Containing added sugar  
200791.111  – Jams  16.8 %  B 5  14.0 %  11.2 %  8.4 %  5.6 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200791.119  – Fruit jellies and marmalades  16.8 %  B 3  12.6 %  8.4 %  4.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200791.129  – Fruit jellies and marmalades  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Fruit purée and fruit pastes  
200791.210  (1) Containing added sugar  34.0 %  B10  30.9 %  27.8 %  24.7 %  21.6 %  18.5 %  15.5 %  12.4 %  9.3 %  6.2 %  3.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200791.220  (2) Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2007.99  Other  
1 Jams and fruit jellies  
(1) Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 574
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200799.119  – Fruit jellies  16.8 %  B 5  14.0 %  11.2 %  8.4 %  5.6 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Containing added sugar  
200799.211  – Fruit purée and fruit pastes  34.0 %  B 7  29.8 %  25.5 %  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200799.219  – Other  34.0 %  B 5  28.3 %  22.7 %  17.0 %  11.3 %  5.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200799.221  – Fruit purée and fruit pastes  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200799.229  – Other  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.08  Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or 
not containing added sugar or other 
sweetening matter or spirit, not elsewhere 
specified or included  
Nuts, ground-nuts and other seeds, 
whether or not mixed together  
2008.11  Ground-nuts  
1 Containing added sugar  
200811.110  (1) Peanut butter  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200811.120  (2) Other  23.8 %  B 5  19.8 %  15.9 %  11.9 %  7.9 %  4.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200811.210  (1) Peanut butter  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
– Roasted ground-nuts
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 575
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200811.291  – – Unshelled  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200811.292  – – Other  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200811.299  – Other  21.3 %  B 7  18.6 %  16.0 %  13.3 %  10.7 %  8.0 %  5.3 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.19  Other, including mixtures  
1 Containing added sugar  
(2) Other  
A Cashew nuts and other roasted 
nuts 
200819.191  – Cashew nuts  11.0 %  B 5  9.2 %  7.3 %  5.5 %  3.7 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200819.192  – Other  11.0 %  B 5  9.2 %  7.3 %  5.5 %  3.7 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
200819.193  – Chestnuts (in airtight containers 
not more than 10 kg each including 
container), not roasted  16.8 %  B 7  14.7 %  12.6 %  10.5 %  8.4 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200819.199  – Other  16.8 %  B 5  14.0 %  11.2 %  8.4 %  5.6 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(2) Other  
C Coconuts, Brazil nuts, paradise 
nuts, hazel nuts ( Corylus  spp.), 
cashew nuts and gingko nuts  
200819.226  – Gingko nuts  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
D Other  
200819.229  (b) Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 576
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2008.20  Pineapples  
1 Containing added sugar  
(1) In airtight containers not more than 
10 kg each including container, other 
than in pulp form, chopped or crushed  
200820.111  – Concerning pineapples in this 
subheading 1-(1) and 2-(1), for the 
quantity within the limits of a tariff 
quota stipulated by a cabinet order 
which is effective at the time of 
import and under the conditions set 
out by relevant regulations which are 
effective at the time of import 
Note:The tariff quota shall be 
calculated on the basis of the quantity 
of prospective domestic demand in the 
coming fiscal year (April-March) with 
deduction of the quantity of prospective 
domestic production (only the goods 
produced with Japanese fresh pine­
apples), and also in consideration of 
international market situation and 
other relevant conditions (in this 
subheading referred to as ‘the Pooled 
Quota’)  Xq2 
200820.119  – Other  33 yen/kg  R15  32.18 yen/kg  31.35 yen/kg  30.53 yen/kg  29.70 yen/kg  28.88 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg 28.05 yen/kg  28.05 yen/ 
kg 28.05 yen/ 
kg 28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  
(2) Other  
200820.191  A In airtight containers not more than 
10 kg each including container, in 
pulp form, chopped or crushed  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200820.199  B Other  46.8 %  B10  42.5 %  38.3 %  34.0 %  29.8 %  25.5 %  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) In airtight containers not more than 
10 kg each including container, other 
than in pulp form, chopped or crushed  
200820.211  – For ‘the Pooled Quota’  Xq2
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 577
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200820.219  – Other  33 yen/kg  R15  32.18 yen/kg  31.35 yen/kg  30.53 yen/kg  29.70 yen/kg  28.88 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg  28.05 yen/kg 28.05 yen/kg  28.05 yen/ 
kg 28.05 yen/ 
kg 28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  28.05 
yen/kg  
200820.290  (2) Other  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.30  Citrus fruit  
1 Containing added sugar  
200830.110  (1) In pulp form  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200830.190  (2) Other  23.8 %  B 5  19.8 %  15.9 %  11.9 %  7.9 %  4.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200830.210  (1) In pulp form  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200830.290  (2) Other  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.40  Pears  
1 Containing added sugar  
(1) In pulp form  
200840.111  A In airtight containers  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200840.119  B Other  21.0 %  B 5  17.5 %  14.0 %  10.5 %  7.0 %  3.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200840.191  A In airtight containers  10.8 %  B 5  9.0 %  7.2 %  5.4 %  3.6 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200840.199  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) In pulp form  
200840.211  A In airtight containers  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 578
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200840.219  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200840.291  A In airtight containers  9.0 %  B 7  7.9 %  6.8 %  5.6 %  4.5 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200840.299  B Other  10.8 %  B 5  9.0 %  7.2 %  5.4 %  3.6 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.50  Apricots  
1 Containing added sugar  
200850.110  (1) In pulp form  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200850.190  (2) Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200850.210  (1) In pulp form  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200850.290  (2) Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.60  Cherries  
1 Containing added sugar  
200860.110  (1) In pulp form  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200860.190  (2) Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200860.210  (1) In pulp form  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200860.290  (2) Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.70  Peaches, including nectarines  
1 Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 579
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(1) In pulp form  
200870.111  A In airtight containers  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200870.119  B Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
A In airtight containers  
200870.192  (b) Other  8.0 %  B 5  6.7 %  5.3 %  4.0 %  2.7 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200870.199  B Other  13.4 %  B 5  11.2 %  8.9 %  6.7 %  4.5 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) In pulp form  
200870.211  A In airtight containers  17.0 %  B 5  14.2 %  11.3 %  8.5 %  5.7 %  2.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200870.219  B Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200870.299  B Other  9.6 %  B 5  8.0 %  6.4 %  4.8 %  3.2 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.80  Strawberries  
1 Containing added sugar  
200880.110  (1) In pulp form  21.0 %  B 5  17.5 %  14.0 %  10.5 %  7.0 %  3.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200880.190  (2) Other  11.0 %  B 5  9.2 %  7.3 %  5.5 %  3.7 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200880.210  (1) In pulp form  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200880.290  (2) Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 580
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Other, including mixtures other than those 
of subheading 2008.19  
200891.000  Palm hearts  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.93  Cranberries ( Vaccinium macrocarpon , 
Vaccinium oxycoccos , Vaccinium 
vitis-idaea ) 
1 Containing added sugar  
200893.110  (1) In pulp form  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200893.210  (1) In pulp form  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200893.220  (2) Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.97  Mixtures  
2 Other  
(1) Containing added sugar  
200897.211  A In pulp form  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200897.219  B Other  23.8 %  B 5  19.8 %  15.9 %  11.9 %  7.9 %  4.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200897.221  A In pulp form  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2008.99  Other  
200899.100  1 Ume (fruit of Mume plum)  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 581
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
A In pulp form  
200899.215  (b) Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
A In pulp form  
(a) Bananas, avocados and prunes  
200899.222  – Prunes  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(b) Other  
200899.227  – Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
200899.228  (c) Frozen taros ( Colocasia  spp.)  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(d) Other  
200899.251  – Sweetpotatoes, whole or in 
pieces, dried after simply 
steaming or boiling in water  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200899.259  – Other  12.0 %  B 5  10.0 %  8.0 %  6.0 %  4.0 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
20.09  Fruit juices (including grape must) and 
vegetable juices, unfermented and not 
containing added spirit, whether or not 
containing added sugar or other sweetening 
matter  
Orange juice  
2009.11  Frozen  
1 Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 582
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200911.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200911.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200911.210  (1) Not more than 10% by weight of 
sucrose  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200911.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.12  Not frozen, of a Brix value not 
exceeding 20  
1 Containing added sugar  
200912.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200912.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200912.210  (1) Not more than 10% by weight of 
sucrose  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200912.290  (2) Other  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.19  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 583
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1 Containing added sugar  
200919.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200919.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200919.210  (1) Not more than 10% by weight of 
sucrose  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200919.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Grapefruit (including pomelo) juice  
2009.21  Of a Brix value not exceeding 20  
1 Containing added sugar  
200921.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 7  20.1 %  17.3 %  14.4 %  11.5 %  8.6 %  5.8 %  2.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200921.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B7 26.1 % or 
20.13 yen/kg, 
whichever is 
the greater  22.4 % or 
17.25 yen/kg, 
whichever is 
the greater  18.6 % or 
14.38 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  11.2 % or 
8.63 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  3.7 % or 
2.88 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200921.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B 7  16.7 %  14.3 %  11.9 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200921.290  (2) Other  25.5 %  B 7  22.3 %  19.1 %  15.9 %  12.8 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 584
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2009.29  Other  
1 Containing added sugar  
200929.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 7  20.1 %  17.3 %  14.4 %  11.5 %  8.6 %  5.8 %  2.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200929.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B7 26.1 % or 
20.13 yen/kg, 
whichever is 
the greater  22.4 % or 
17.25 yen/kg, 
whichever is 
the greater  18.6 % or 
14.38 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  11.2 % or 
8.63 yen/kg, 
whichever is 
the greater  7.5 % or 
5.75 yen/kg, 
whichever is 
the greater  3.7 % or 
2.88 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200929.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B 7  16.7 %  14.3 %  11.9 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200929.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Juice of any other single citrus fruit  
2009.31  Of a Brix value not exceeding 20  
1 Containing added sugar  
200931.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200931.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Not more than 10% by weight of 
sucrose
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 585
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200931.219  C Other  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200931.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.39  Other  
1 Containing added sugar  
200939.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200939.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Not more than 10% by weight of 
sucrose  
200939.219  C Other  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200939.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Pineapple juice  
2009.41  Of a Brix value not exceeding 20  
1 Containing added sugar  
200941.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B10  20.9 %  18.8 %  16.7 %  14.6 %  12.5 %  10.5 %  8.4 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200941.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 586
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
200941.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B10  17.4 %  15.6 %  13.9 %  12.2 %  10.4 %  8.7 %  6.9 %  5.2 %  3.5 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200941.290  (2) Other  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.49  Other  
1 Containing added sugar  
200949.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B10  20.9 %  18.8 %  16.7 %  14.6 %  12.5 %  10.5 %  8.4 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200949.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200949.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B10  17.4 %  15.6 %  13.9 %  12.2 %  10.4 %  8.7 %  6.9 %  5.2 %  3.5 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200949.290  (2) Other  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.50  Tomato juice  
200950.100  1 Containing added sugar  29.8 %  B 5  24.8 %  19.9 %  14.9 %  9.9 %  5.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200950.200  2 Other  21.3 %  B 5  17.8 %  14.2 %  10.7 %  7.1 %  3.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Grape juice (including grape must)  
2009.61  Of a Brix value not exceeding 30  
1 Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 587
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200961.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200961.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200961.200  2 Other  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.69  Other  
1 Containing added sugar  
200969.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200969.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200969.290  (2) Other  25.5 %  B10  23.2 %  20.9 %  18.5 %  16.2 %  13.9 %  11.6 %  9.3 %  7.0 %  4.6 %  2.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Apple juice  
2009.71  Of a Brix value not exceeding 20  
1 Containing added sugar  
200971.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B10  20.9 %  18.8 %  16.7 %  14.6 %  12.5 %  10.5 %  8.4 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 588
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200971.190  (2) Other  34.0 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 30.9 % or 
20.91 yen/kg, 
whichever is 
the greater  27.8 % or 
18.82 yen/kg, 
whichever is 
the greater  24.7 % or 
16.73 yen/kg, 
whichever is 
the greater  21.6 % or 
14.64 yen/kg, 
whichever is 
the greater  18.5 % or 
12.55 yen/kg, 
whichever is 
the greater  15.5 % or 
10.45 yen/kg, 
whichever is 
the greater  12.4 % or 
8.36 yen/kg, 
whichever is 
the greater  9.3 % or 
6.27 yen/kg, 
whichever is 
the greater  6.2 % or 
4.18 yen/kg, 
whichever is 
the greater  3.1 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200971.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B10  17.4 %  15.6 %  13.9 %  12.2 %  10.4 %  8.7 %  6.9 %  5.2 %  3.5 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200971.290  (2) Other  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.79  Other  
1 Containing added sugar  
200979.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B10  20.9 %  18.8 %  16.7 %  14.6 %  12.5 %  10.5 %  8.4 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200979.190  (2) Other  34.0 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 30.9 % or 
20.91 yen/kg, 
whichever is 
the greater  27.8 % or 
18.82 yen/kg, 
whichever is 
the greater  24.7 % or 
16.73 yen/kg, 
whichever is 
the greater  21.6 % or 
14.64 yen/kg, 
whichever is 
the greater  18.5 % or 
12.55 yen/kg, 
whichever is 
the greater  15.5 % or 
10.45 yen/kg, 
whichever is 
the greater  12.4 % or 
8.36 yen/kg, 
whichever is 
the greater  9.3 % or 
6.27 yen/kg, 
whichever is 
the greater  6.2 % or 
4.18 yen/kg, 
whichever is 
the greater  3.1 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200979.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B 7  16.7 %  14.3 %  11.9 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200979.290  (2) Other  29.8 %  B 7  26.1 %  22.4 %  18.6 %  14.9 %  11.2 %  7.5 %  3.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Juice of any other single fruit or vegetable  
2009.81  Cranberry ( Vaccinium macrocarpon , 
Vaccinium oxycoccos , Vaccinium 
vitis-idaea ) juice  
1 Containing added sugar
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 589
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200981.110  (1) Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200981.190  (2) Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
200981.210  (1) Not more than 10% by weight of 
sucrose  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200981.290  (2) Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.89  Other  
1 Fruit juices  
(1) Containing added sugar  
200989.111  A Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200989.119  B Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
A Not more than 10% by weight of 
sucrose  
200989.122  – Prune juice  14.4 %  B 5  12.0 %  9.6 %  7.2 %  4.8 %  2.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200989.123  – Other  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 590
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
200989.129  B Other  25.5 %  B 3  19.1 %  12.8 %  6.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Vegetable juices  
200989.210  (1) Containing added sugar  8.1 %  B 5  6.8 %  5.4 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200989.221  – In airtight containers  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
200989.231  – – Carrot juice  7.2 %  B 5  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
200989.910  (1) Containing added sugar  13.4 %  B 3  10.1 %  6.7 %  3.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2009.90  Mixtures of juices  
1 Consisting chiefly of fruit juice  
(1) Containing added sugar  
200990.111  A Not more than 10% by weight of 
sucrose, naturally and artificially 
contained  23.0 %  B 5  19.2 %  15.3 %  11.5 %  7.7 %  3.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200990.119  B Other  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
200990.121  A Not more than 10% by weight of 
sucrose  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
200990.129  B Other  25.5 %  B 5  21.3 %  17.0 %  12.8 %  8.5 %  4.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 591
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
3 Other  
200990.910  (1) Containing added sugar  13.4 %  B 3  10.1 %  6.7 %  3.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 21 Miscellaneous edible preparations  
21.01  Extracts, essences and concentrates, of 
coffee, tea or maté and preparations with a 
basis of these products or with a basis of 
coffee, tea or maté; roasted chicory and 
other roasted coffee substitutes, and 
extracts, essences and concentrates thereof  
Extracts, essences and concentrates, of 
coffee, and preparations with a basis of 
these extracts, essences or concentrates or 
with a basis of coffee  
2101.11  Extracts, essences and concentrates  
210111.100  1 Containing added sugar  24.0 %  R20  21.6 %  19.2 %  16.8 %  14.4 %  12.0 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  9.6 %  
2101.12  Preparations with a basis of extracts, 
essences or concentrates or with a basis 
of coffee  
1 Preparations with a basis of extracts, 
essences and concentrates  
210112.110  (1) Containing added sugar  24.0 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
2 Preparations with a basis of coffee  
(1) Not less than 30% of natural milk 
constituents by weight, calculated on 
the dry matter  
A Of a milk fat content, by weight, 
not exceeding 30%  
210112.231  – For ‘the Pooled Quota of other 
milk products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 592
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210112.232  – Other  X S  
B Other  
210112.236  – For ‘the Pooled Quota of other 
milk products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
210112.237  – Other  X S  
(2) Other  
A Containing added sugar  
(a) Less than 50% by weight of 
sucrose  
210112.241  – Those, the largest single 
ingredient of which is sugar by 
weight  28.0 %  B10  25.5 %  22.9 %  20.4 %  17.8 %  15.3 %  12.7 %  10.2 %  7.6 %  5.1 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210112.242  – Other  19.6 %  B10  17.8 %  16.0 %  14.3 %  12.5 %  10.7 %  8.9 %  7.1 %  5.3 %  3.6 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210112.246  (b) Other  29.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210112.249  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2101.20  Extracts, essences and concentrates, of tea 
or maté, and preparations with a basis of 
these extracts, essences or concentrates or 
with a basis of tea or maté  
2 Preparations with a basis of tea or 
maté  
(1) Not less than 30% of natural milk 
constituents by weight, calculated on 
the dry matter  
A Of a milk fat content, by weight, 
not exceeding 30%  
210120.231  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R18  24.6 %  24.2 %  23.8 %  23.3 %  22.9 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %  22.5 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 593
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210120.232  – Other  X S  
B Other  
210120.236  – For ‘the Pooled Quota of other milk 
products’  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
210120.237  – Other  X S  
(2) Other  
A Containing added sugar  
(a) Less than 50% by weight of 
sucrose  
210120.241  – Those, the largest single 
ingredient of which is sugar by 
weight  21.0 %  B10  19.1 %  17.2 %  15.3 %  13.4 %  11.5 %  9.5 %  7.6 %  5.7 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210120.242  – Other  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210120.246  (b) Other  29.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210120.247  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
21.03  Sauces and preparations therefor; mixed 
condiments and mixed seasonings; mustard 
flour and meal and prepared mustard  
210310.000  Soya sauce  7.2 %  B 5  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2103.20  Tomato ketchup and other tomato sauces  
210320.010  1 Tomato ketchup  21.3 %  B10  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210320.090  2 Other tomato sauces  17.0 %  B10  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2103.30  Mustard flour and meal and prepared 
mustard  
210330.200  2 Other  7.5 %  B 5  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 594
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2103.90  Other  
1 Sauces  
210390.110  (1) Mayonnaise  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210390.120  (2) French dressings and salad 
dressings  10.5 %  B 5  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(2) Other  
210390.229  B Other  10.5 %  B 3  7.9 %  5.3 %  2.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
21.05  
2105.00  Ice cream and other edible ice, whether or 
not containing cocoa  
1 Containing added sugar  
(1) Less than 50% by weight of sucrose  
– Those, the largest single ingredient of 
which is sugar by weight  
210500.111  – – Ice cream  21.0 %  R21  S  18.8 %  16.6 %  14.4 %  12.2 %  10.0 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  7.8 %  
210500.112  – – Other  28.0 %  B10  S  25.5 %  22.9 %  20.4 %  17.8 %  15.3 %  12.7 %  10.2 %  7.6 %  5.1 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
210500.113  – – Ice cream  21.0 %  R22  S  18.7 %  16.3 %  14.0 %  11.7 %  9.3 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  7.0 %  
210500.119  – – Other  23.8 %  B10  S  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
210500.191  – Ice cream  29.8 %  R23  S  26.5 %  23.1 %  19.8 %  16.5 %  13.2 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %  9.8 %
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 595
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210500.199  – Other  29.8 %  R 5  S  28.4 %  27.1 %  25.7 %  24.4 %  23.0 %  21.7 %  20.3 %  19.0 %  17.6 %  16.3 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  14.9 %  
2 Other  
210500.210  – Ice cream  21.3 %  R21  S  19.1 %  16.8 %  14.6 %  12.4 %  10.1 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  7.9 %  
210500.290  – Other  21.3 %  B10  S  19.4 %  17.4 %  15.5 %  13.6 %  11.6 %  9.7 %  7.7 %  5.8 %  3.9 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
21.06  Food preparations not elsewhere specified 
or included  
2106.10  Protein concentrates and textured protein 
substances  
1 Preparations containing not less than 
30% of natural milk constituents by 
weight, calculated on the dry matter, 
excluding protein concentrates not less 
than 80% of protein by weight, the 
largest ingredient is vegetable protein 
and put up in containers for retail sale 
by weight of less than 500 g each 
excluding container  
– For ‘the Pooled Quota of other milk 
products’  
210610.120  – – Preparation of vegetable protein  12.5 %  R 6  11.5 %  10.4 %  9.4 %  8.3 %  7.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  6.3 %  
210610.130  – – Other  25.0 %  R 6  22.9 %  20.8 %  18.8 %  16.7 %  14.6 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  12.5 %  
210610.140  – Other  X S  
2 Other  
(1) Containing added sugar  
210610.211  A Less than 50% by weight of 
sucrose  16.8 %  B10  15.3 %  13.7 %  12.2 %  10.7 %  9.2 %  7.6 %  6.1 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210610.219  B Other  21.0 %  B10  19.0 %  17.1 %  15.2 %  13.3 %  11.4 %  9.5 %  7.6 %  5.7 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 596
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
A Vegetable protein  
210610.221  – Protein concentrates containing by 
weight not less than 80% of protein, 
the largest single ingredient is 
vegetable protein and put up in 
containers for retail sale by weight 
of less than 500 g each excluding 
container  10.6 %  B 5  8.8 %  7.1 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210610.222  – Other  10.6 %  B 5  8.8 %  7.1 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210610.229  B Other  15.0 %  B 5  12.5 %  10.0 %  7.5 %  5.0 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2106.90  Other  
1 Preparations containing not less than 
30% of natural milk constituents by 
weight, calculated on the dry matter  
(1) Of a milk fat content, by weight, 
not exceeding 30%  
– For ‘the Pooled Quota of other milk 
products’  
210690.111  – – Base for non-alcoholic beverage, 
food supplement with a basis of 
vitamins and hydrolysed vegetable 
protein  12.0 %  R 6  11.0 %  10.0 %  9.0 %  8.0 %  7.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  
210690.112  – – Other  21.0 %  R 6  19.3 %  17.5 %  15.8 %  14.0 %  12.3 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  
210690.119  – Other  X S  
(2) Other  
– Prepared edible fats and oils, 
containing more than 30% and not 
more than 70% by weight of those of 
heading 04.05
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 597
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the quantity within the limits 
of a tariff quota stipulated by a cabinet 
order which is effective at the time of 
import and under the conditions set out 
by relevant regulations which are 
effective at the time of import 
Note: The tariff quota shall be 
calculated on the basis of 18,977 ton 
for and in consideration of imported 
quantity in the preceding fiscal year 
(April-March), international market 
situation and other relevant conditions  
210690.121  – – – The place of origin, New 
Zealand  Xq1 
210690.122  – – – Other  25.0 %  B20*  23.2 %  21.4 %  19.5 %  17.7 %  15.9 %  14.1 %  12.3 %  10.5 %  8.6 %  6.8 %  5.0 %  4.5 %  4.0 %  3.5 %  3.0 %  2.5 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  
210690.123  – – Other  X S  
– For ‘the Pooled Quota of other milk 
products’  
210690.124  – – Base for non-alcoholic beverage, 
food supplement with a basis of 
vitamins and hydrolysed vegetable 
protein  12.0 %  R 5  11.5 %  10.9 %  10.4 %  9.8 %  9.3 %  8.7 %  8.2 %  7.6 %  7.1 %  6.5 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  6.0 %  
210690.125  – – Other  21.0 %  R 5  20.0 %  19.1 %  18.1 %  17.2 %  16.2 %  15.3 %  14.3 %  13.4 %  12.4 %  11.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  10.5 %  
210690.129  – Other  X S  
2 Other  
(1) Food preparations, containing more 
than 30% by weight of one of those, 
rice, wheat including triticale or barley  
A Containing more than 30% by 
weight of rice
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 598
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210690.517  – Imported by Japanese Government 
according to Article 30 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 from 
Japanese Government according to 
Article 31 of the Law, imported with 
certification of Minister of Agri­
culture, Forestry and Fisheries 
according to the cabinet order 
concerning rice and others provided 
by the cabinet order provided in 
column 3 of paragraph 1 of Article 34 
of the Law  Xq1 
210690.518  – Other  X 
B Other  
(a) Containing more than 30% by 
weight of wheat including triticale  
210690.214  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
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  Xq1
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 599
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-1  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.215  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
2106.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
210690.214.  
(b) Containing more than 30% by 
weight of barley  
210690.216  – 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 from 
Japanese Government according to 
Article 43 of the Law or imported 
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
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 600
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – For the tariff rate quota in 
Japan's Schedule to the WTO 
Agreement  Xq1 
– – Other  25.0 % 
Subject to 
an import 
mark-up in 
accordance 
with 
Japan's 
Schedule 
to the 
WTO 
Agreement  TRQ  TRQ-8  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.219  – Other  
X The originat­
ing goods 
classified 
under this 
tariff line 
belong to the 
subheading 
2106.90, in 
which Japan 
makes a 
relevant 
tariff 
commitment 
on the orig­
inating 
goods clas­
sified under 
the tariff line 
210690.216.  
(2) Other  
A Sugar syrup, containing added 
flavouring or colouring matter
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 601
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210690.221  – Of sugar centrifugal  52.5 % or 
49.70 yen/ 
kg 
whichever 
is the 
greater  TRQ  TRQ-16, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.229  – Other  29.8 % or 
23 yen/kg 
whichever 
is the 
greater  B10 27.1 % or 
20.91 yen/kg, 
whichever is 
the greater  24.4 % or 
18.82 yen/kg, 
whichever is 
the greater  21.7 % or 
16.73 yen/kg, 
whichever is 
the greater  19.0 % or 
14.64 yen/kg, 
whichever is 
the greater  16.3 % or 
12.55 yen/kg, 
whichever is 
the greater  13.5 % or 
10.45 yen/kg, 
whichever is 
the greater  10.8 % or 
8.36 yen/kg, 
whichever is 
the greater  8.1 % or 
6.27 yen/kg, 
whichever is 
the greater  5.4 % or 
4.18 yen/kg, 
whichever is 
the greater  2.7 % or 
2.09 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210690.230  B Chewing gum  5.0 %  B 5  4.2 %  3.3 %  2.5 %  1.7 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210690.240  C Konnyaku  21.3 %  R15  20.8 %  20.2 %  19.7 %  19.2 %  18.6 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  18.1 %  
D Compound alcoholic preparations 
of a kind used for the manufacture 
of beverages, of an alcoholic 
strength by volume of higher than 
0.5% vol  
210690.246  (a) Preparations with a basis of fruit 
juices, of an alcoholic strength by 
volume of less than 1% vol  29.8 % or 
23 yen/kg 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
E Other  
(a) Containing added sugar  
Bases for beverage, containing  
Panax ginseng  or its extract  
210690.251  – Those, the largest single 
ingredient of which is sugar by 
weight  28.0 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.259  – Other  23.8 %  B 5  19.8 %  15.9 %  11.9 %  7.9 %  4.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Food supplement with a basis of 
vitamins
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 602
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Those, the largest single 
ingredient of which is sugar by 
weight  
210690.261  – – Containing lactose, milk 
protein or milk fat  12.5 %  B 5  10.4 %  8.3 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210690.262  – – Other  12.5 %  B 5  10.4 %  8.3 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210690.269  – Other  12.5 %  B 5  10.4 %  8.3 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
Less than 50% by weight of sucrose  
– Those, the largest single ingredient 
of which is sugar by weight  
210690.271  – – Containing lactose, milk protein or 
milk fat  28.0 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.272  – – Other  25.5 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.273  – Those the largest single ingredient of 
which is products specified in 
subheading 1212.21 by weight  28.0 %  X b  
210690.279  – Other  23.8 %  B10  21.6 %  19.5 %  17.3 %  15.1 %  13.0 %  10.8 %  8.7 %  6.5 %  4.3 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
210690.281  I Put up in containers for retail 
sale, not more than 500 g each 
including container  29.8 %  TRQ  TRQ-11  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 603
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210690.282  II Containing not less than 85% by 
weight of sucrose excluding those 
put up in containers for retail sale, 
not more than 500 g each 
including container, those certified 
by a certification procedure 
stipulated by a cabinet order as 
imported to be repacked in 
containers for retail sale, not more 
than 500 g including container 
after importation with no change 
in ingredients, or those exceeding 
257 yen/kg in value for customs 
duty 76.50 yen/ 
kg TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
III Other  
(I) Containing lactose, milk 
protein or milk fat  
210690.283  – Put up in containers for retail 
sale, not more than 500 g each 
including container  29.8 %  B10  27.0 %  24.3 %  21.6 %  18.9 %  16.2 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
210690.284  – Other  29.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(II) Other  
210690.510  – Those the largest single 
ingredient of which is sorbitol 
by weight except for sugar  29.8 %  TRQ  TRQ-15  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
210690.590  – Other  29.8 %  TRQ  TRQ-12  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
(b) Other  
210690.291  Prepared edible fats and oils, 
containing more than 15% and 
less than 30% by weight of those 
of heading 04.05  21.3 %  TRQ  TRQ-18, S  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  TRQ  
Bases for beverage, non-alcoholic
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 604
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
210690.293  Other  10.0 %  B 5  8.3 %  6.7 %  5.0 %  3.3 %  1.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
Other  
I Food supplement with a basis of 
vitamins or hydrolysed vegetable 
protein  
210690.296  – Hydrolysed vegetable protein  12.5 %  B 5  10.4 %  8.3 %  6.3 %  4.2 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
II Other  
(II) Other  
– Of products specified in 
subheading 1212.21  
210690.401  – – Formed into rectangular 
(including square), papery sheets 
not more than 430 cm  2 /piece, 
excluding seasoned  25.0 %  X b  
210690.298  – – Other  25.0 %  X b  
210690.299  – Other  15.0 %  B 7  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 22 Beverages, spirits and vinegar  
22.02  Waters, including mineral waters and 
aerated waters, containing added sugar or 
other sweetening matter or flavoured, and 
other non-alcoholic beverages, not 
including fruit or vegetable juices of 
heading 20.09  
2202.10  Waters, including mineral waters and 
aerated waters, containing added sugar or 
other sweetening matter or flavoured  
220210.100  1 Containing added sugar  13.4 %  B 5  11.2 %  8.9 %  6.7 %  4.5 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 605
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Other  
2202.91  Non-alcoholic beer  
220291.100  1 Containing added sugar  13.4 %  B 3  10.1 %  6.7 %  3.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2202.99  Other  
220299.100  1 Containing added sugar  13.4 %  B 3  10.1 %  6.7 %  3.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
22.05  Vermouth and other wine of fresh grapes 
flavoured with plants or aromatic substances  
2205.90  Other  
220590.100  1 Of an alcoholic strength by volume of 
less than 1% vol  19.1 %  B 5  15.9 %  12.7 %  9.6 %  6.4 %  3.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
22.06  
2206.00  Other fermented beverages (for example, 
cider, perry, mead, saké); mixtures of 
fermented beverages and mixtures of 
fermented beverages and non-alcoholic 
beverages, not elsewhere specified or 
included  
220600.100  1 Of an alcoholic strength by volume of 
less than 1% vol  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
220600.210  (1) Saké (Seishu and Dakushu)  70.40 yen/ 
l B10 64.00 yen/l  57.60 yen/l  51.20 yen/l  44.80 yen/l  38.40 yen/l  32.00 yen/l  25.60 yen/l  19.20 yen/l  12.80 yen/l  6.40 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 606
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
220600.221  A Mixtures of fermented beverages 
(excluding Seishu), and products of 
heading 20.09 or 22.02  27 yen/l  B 5  22.50 yen/l  18.00 yen/l  13.50 yen/l  9.00 yen/l  4.50 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
(b) Other  
220600.228  – Stipulated by the A of subpara­
graph 3 of paragraph 2 of Article 23 
of the Liquor Tax Law (Law No. 6 of 
1953) (fermented sugars, hop cones, 
water and articles stipulated by a 
cabinet order as materials)  42.40 yen/ 
l B10 38.55 yen/l  34.69 yen/l  30.84 yen/l  26.98 yen/l  23.13 yen/l  19.27 yen/l  15.42 yen/l  11.56 yen/l  7.71 yen/l  3.85 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
220600.229  – Other  42.40 yen/ 
l B5 35.33 yen/l  28.27 yen/l  21.20 yen/l  14.13 yen/l  7.07 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
22.07  Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher; 
ethyl alcohol and other spirits, denatured, of 
any strength  
2207.10  Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher  
1 Of an alcoholic strength by volume of 
90% vol or higher  
(2) Other  
B Other  
220710.191  [1] Certified in accordance with the 
provisions of a cabinet order as 
being produced from biomass 
(organic matters obtained from 
plants or animals, excluding crude 
oil, petroleum gas, natural gas, coal 
and the products made therefrom) 
and intend for use in manufacturing 
ethyl-tertiary-butyl ether  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 607
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
220710.199  [2] Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2207.20  Ethyl alcohol and other spirits, denatured, 
of any strength  
220720.100  1 Of an alcoholic strength by volume of 
90% vol or higher  27.2 %  B10  24.7 %  22.3 %  19.8 %  17.3 %  14.8 %  12.4 %  9.9 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
220720.200  2 Other  38.10 yen/ 
l B10 34.64 yen/l  31.17 yen/l  27.71 yen/l  24.25 yen/l  20.78 yen/l  17.32 yen/l  13.85 yen/l  10.39 yen/l  6.93 yen/l  3.46 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
22.08  Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80% vol; 
spirits, liqueurs and other spirituous 
beverages  
2208.90  Other  
1 Ethyl alcohol and distilled alcoholic 
beverages  
(2) Other  
A Ethyl alcohol  
220890.123  (b) Other  82.50 yen/ 
l B10 75.00 yen/l  67.50 yen/l  60.00 yen/l  52.50 yen/l  45.00 yen/l  37.50 yen/l  30.00 yen/l  22.50 yen/l  15.00 yen/l  7.50 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
220890.129  (b) Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other spirituous beverages  
220890.220  (1) Imitation saké and white saké  70.40 yen/ 
l B10 64.00 yen/l  57.60 yen/l  51.20 yen/l  44.80 yen/l  38.40 yen/l  32.00 yen/l  25.60 yen/l  19.20 yen/l  12.80 yen/l  6.40 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 608
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
220890.230  (2) Beverages with a basis of fruit 
juices, of an alcoholic strength by 
volume of less than 1% vol  29.8 % or 
23 yen/kg, 
whichever 
is the 
greater  B5 24.8 % or 
19.17 yen/kg, 
whichever is 
the greater  19.9 % or 
15.33 yen/kg, 
whichever is 
the greater  14.9 % or 
11.50 yen/kg, 
whichever is 
the greater  9.9 % or 
7.67 yen/kg, 
whichever is 
the greater  5.0 % or 
3.83 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
220890.240  (3) Other  88 yen/l  B10  80.00 yen/l  72.00 yen/l  64.00 yen/l  56.00 yen/l  48.00 yen/l  40.00 yen/l  32.00 yen/l  24.00 yen/l  16.00 yen/l  8.00 yen/l  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 23 Residues and waste from the food industries; prepare d animal fodder  
23.01  Flours, meals and pellets, of meat or meat 
offal, of fish or of crustaceans, molluscs or 
other aquatic invertebrates, unfit for human 
consumption; greaves  
230110.000  Flours, meals and pellets, of meat or meat 
offal; greaves  X 
23.09  Preparations of a kind used in animal 
feeding  
2309.10  Dog or cat food, put up for retail sale  
230910.010  1 Containing not less than 10% of 
lactose by weight  Per each 
kilo­
gramme, 
59.50 yen 
plus 6 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  B5 Per each 
kilogramme, 
49.58 yen 
plus 5 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
39.67 yen 
plus 4 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
29.75 yen 
plus 3 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
19.83 yen 
plus 2 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
9.92 yen plus 
1 yen for 
every 1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2309.90  Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 609
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
(1) Containing not less than 10% of 
lactose by weight  
230990.219  B Other  Per each 
kilo­
gramme, 
52.50 yen 
plus 5.30 
yen for 
every 1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  B5 Per each 
kilogramme, 
43.75 yen 
plus 4.42 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
35 yen plus 
3.53 yen for 
every 1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
26.25 yen 
plus 2.65 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
17.50 yen 
plus 1.77 yen 
for every 
1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Per each 
kilogramme, 
8.75 yen plus 
0.88 yen for 
every 1 % 
exceeding 
10 % by 
weight of 
lactose 
contained  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
B Other  
(b) Other  
Other  
In powders, meals, flakes, pellets, cubes 
or similar forms, containing less than 
5% by weight of sugars evaluated as 
sucrose, less than 20% by weight of 
free starch, less than 35% by weight 
of crude protein, other than those be 
separable 10% or more by weight of 
broken rice and flour or meal of rice 
taken together when determined by 
means of separating methods stipulated 
by a cabinet order  
230990.298  II Other  12.8 %  B 5  10.7 %  8.5 %  6.4 %  4.3 %  2.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 610
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 24 Tobacco and manufactured tobacco substitutes  
24.02  Cigars, cheroots, cigarillos and cigarettes, of 
tobacco or of tobacco substitutes  
240210.000  Cigars, cheroots and cigarillos, containing 
tobacco  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
24.03  Other manufactured tobacco and manu­
factured tobacco substitutes; ‘homogenised’ 
or ‘reconstituted’ tobacco; tobacco extracts 
and essences  
Smoking tobacco, whether or not 
containing tobacco substitutes in any 
proportion  
240311.000  Water pipe tobacco specified in 
Subheading Note 1 to this Chapter  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2403.19  Other  
240319.100  1 Pipe tobacco  29.8 %  B10  27.1 %  24.4 %  21.7 %  19.0 %  16.3 %  13.5 %  10.8 %  8.1 %  5.4 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
240319.200  2 Other  3.4 %  B 5  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
2403.99  Other  
240399.200  2 Other  
– Heat-not-burn tobacco products  3.4 %  B 5  2.8 %  2.3 %  1.7 %  1.1 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 611
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
SECTION V MINERAL PRODUCTS  
Chapter 25 Salt; sulphur; earths and stone; plastering material s, lime and cement  
25.01  
2501.00  Salt (including table salt and denatured salt) 
and pure sodium chloride, whether or not in 
aqueous solution or containing added 
anti-caking or free-flowing agents; sea water  
250100.010  1 Salt and pure sodium chloride, of which 
at least 70% by weight passes through a 
woven metal wire cloth sieve with an 
aperture of 2.8 mm, or agglomerated, 
other than those in aqueous solution  0.50 yen/ 
kg B10 0.45 yen/kg  0.41 yen/kg  0.36 yen/kg  0.32 yen/kg  0.27 yen/kg  0.23 yen/kg  0.18 yen/kg  0.14 yen/kg  0.09 yen/kg  0.05 yen/kg  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  
Chapter 29 Organic chemicals  
29.05  Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated deriva­
tives  
Other polyhydric alcohols  
290544.000  D-glucitol (sorbitol)  17.0 %  B10  S  15.5 %  13.9 %  12.4 %  10.8 %  9.3 %  7.7 %  6.2 %  4.6 %  3.1 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
29.18  Carboxylic acids with additional oxygen 
function and their anhydrides, halides, 
peroxides and peroxyacids; their halo­
genated, sulphonated, nitrated or nitrosated 
derivatives  
Carboxylic acids with alcohol function but 
without other oxygen function, their anhy­
drides, halides, peroxides, peroxyacids and 
their derivatives  
291814.000  Citric acid  6.5 %  B 5  5.4 %  4.3 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2918.15  Salts and esters of citric acid
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 612
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
291815.010  1 Calcium citrate  6.5 %  B 5  5.4 %  4.3 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or  toilet preparations  
33.01  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; 
terpenic by-products of the deterpenation 
of essential oils; aqueous distillates and 
aqueous solutions of essential oils  
Essential oils other than those of citrus 
fruit 
3301.25  Of other mints  
1 Peppermint oil obtained from  Mentha 
arvensis  
330125.019  (2) Other  9.0 %  B 5  7.5 %  6.0 %  4.5 %  3.0 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 35 Albuminoidal substances; modified starches; glues; e nzymes  
35.03  
3503.00  Gelatin (including gelatin in rectangular 
(including square) sheets, whether or not 
surface-worked or coloured) and gelatin 
derivatives; isinglass; other glues of animal 
origin, excluding casein glues of heading 
35.01  
3 Other  
350300.011  – Gelatin  17.0 %  B15  15.9 %  14.9 %  13.8 %  12.8 %  11.7 %  10.6 %  9.6 %  8.5 %  7.4 %  6.4 %  5.3 %  4.3 %  3.2 %  2.1 %  1.1 %  Free  Free  Free  Free  Free  Free  
350300.012  – Glues  17.0 %  B15  15.9 %  14.9 %  13.8 %  12.8 %  11.7 %  10.6 %  9.6 %  8.5 %  7.4 %  6.4 %  5.3 %  4.3 %  3.2 %  2.1 %  1.1 %  Free  Free  Free  Free  Free  Free  
35.05  Dextrins and other modified starches (for 
example, pregelatinised or esterified 
starches); glues based on starches, or on 
dextrins or other modified starches
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 613
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
3505.10  Dextrins and other modified starches  
350510.100  1 Esterified starches and other starch de­
rivatives  6.8 %  B5***  6.8 %  6.8 %  6.8 %  6.8 %  6.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
350510.200  2 Other  21.3 % or 
25.50 yen/ 
kg, 
whichever 
is the 
greater  B10 S  19.4 % or 
23.18 yen/kg, 
whichever is 
the greater  17.4 % or 
20.86 yen/kg, 
whichever is 
the greater  15.5 % or 
18.55 yen/kg, 
whichever is 
the greater  13.6 % or 
16.23 yen/kg, 
whichever is 
the greater  11.6 % or 
13.91 yen/kg, 
whichever is 
the greater  9.7 % or 
11.59 yen/kg, 
whichever is 
the greater  7.7 % or 
9.27 yen/kg, 
whichever is 
the greater  5.8 % or 
6.95 yen/kg, 
whichever is 
the greater  3.9 % or 
4.64 yen/kg, 
whichever is 
the greater  1.9 % or 
2.32 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
350520.000  Glues  21.3 % or 
25.50 yen/ 
kg, 
whichever 
is the 
greater  B10 19.4 % or 
23.18 yen/kg, 
whichever is 
the greater  17.4 % or 
20.86 yen/kg, 
whichever is 
the greater  15.5 % or 
18.55 yen/kg, 
whichever is 
the greater  13.6 % or 
16.23 yen/kg, 
whichever is 
the greater  11.6 % or 
13.91 yen/kg, 
whichever is 
the greater  9.7 % or 
11.59 yen/kg, 
whichever is 
the greater  7.7 % or 
9.27 yen/kg, 
whichever is 
the greater  5.8 % or 
6.95 yen/kg, 
whichever is 
the greater  3.9 % or 
4.64 yen/kg, 
whichever is 
the greater  1.9 % or 
2.32 yen/kg, 
whichever is 
the greater  Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLE S THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIM ILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM G UT) 
Chapter 41 Raw hides and skins (other than furskins) and leathe r 
41.01  Raw hides and skins of bovine (including 
buffalo) or equine animals (fresh, or salted, 
dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split  
4101.20  Whole hides and skins, unsplit, of a 
weight per skin not exceeding 8 kg when 
simply dried, 10 kg when dry-salted, or 
16 kg when fresh, wet-salted or 
otherwise preserved  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 614
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410120.211  – For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are effective 
at the time of import 
Note:The tariff quota shall be calculated 
on the basis of 214,000 m  2 on hides and 
skins of bovine (including buffalo) or 
equine animals which have undergone a 
tanning process (including pre-tanning) 
which is reversible of 4101.20-2, 
4101.50-2, and 4101.90-2, tanned or 
crusted hides and skins of bovine 
(including buffalo) or equine animals of 
4104.11-2, 4104.19-2, 4104.41-1-(2), 
4104.41-2-(2), 4104.49-1-(2) and 
4104.49-2-(2) and leather of bovine 
(including buffalo) or equine animals of 
4107.11-2-(2), 4107.12-2-(2), 4107.19-2- 
(2), 4107.91-2-(2), 4107.92-2-(2) and 
4107.99-2-(2) (hereinafter in this 
heading and headings 41.04 and 41.07 
referred to as ‘the Pooled Quota (First 
Category)’)  Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410120.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410120.211).  
410120.212  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4101.50  Whole hides and skins, of a weight 
exceeding 16 kg  
2 Other  
410150.211  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410150.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410150.211).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 615
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410150.212  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4101.90  Other, including butts, bends and bellies  
2 Other  
410190.211  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410190.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410190.211).  
410190.212  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.03  Other raw hides and skins (fresh, or salted, 
dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split, 
other than those excluded by Note 1 (b) or 
1 (c) to this Chapter  
4103.30  Of swine
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 616
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410330.200  2 Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.04  Tanned or crust hides and skins of bovine 
(including buffalo) or equine animals, 
without hair on, whether or not split, but 
not further prepared  
In the wet state (including wet-blue)  
4104.11  Full grains, unsplit; grain splits  
2 Other  
410411.211  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410411.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410411.211).  
410411.212  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4104.19  Other  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 617
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410419.211  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410419.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410419.211).  
410419.212  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
In the dry state (crust)  
4104.41  Full grains, unsplit; grain splits  
1 Tanned (including retanned) but not 
further prepared  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 618
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410441.121  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410441.122) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410441.121).  
410441.122  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed or coloured  
– Dyed or coloured, excluding whole 
bovine skin leather of a unit surface 
area not exceeding 2.6 m  2 , buffalo 
leather and roller leather  
410441.211  – – For the quantity within the limits 
of a tariff quota stipulated by a 
cabinet order which is effective at 
the time of import and under the 
conditions set out by relevant regu­
lations which are effective at the 
time of import 
Note: The tariff quota shall be 
calculated on the basis of 1,466,000 
m 2 on tanned or crust hides or skins 
of bovine (including buffalo) or 
equine animals of 4104.41-2-(1), and 
4104.49-2-(1), and leather of bovine 
(including buffalo) or equine animals 
of 4107.11-2-(1), 4107.12-2-(1), 
4107.19-2-(1), 4107.91-2-(1), 
4107.92-2-(1) and 4107.99-2-(1) 
(hereinafter in this heading and 
heading 41.07 referred to as ‘the 
Pooled Quota (Second Category)’)  Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410441.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410441.211).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 619
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410441.212  – – Other  13.3 %  B10  12.1 %  10.9 %  9.7 %  8.5 %  7.3 %  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
410441.213  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410441.219) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410441.213).  
410441.219  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410441.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410441.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410441.221).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 620
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410441.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4104.49  Other  
1 Tanned (including retanned) but not 
further prepared  
(2) Other  
410449.121  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410449.122) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410449.121).  
410449.122  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed or coloured
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 621
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410449.211  – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410449.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410449.211).  
410449.212  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410449.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410449.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410449.221).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 622
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410449.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.05  Tanned or crust skins of sheep or lambs, 
without wool on, whether or not split, but 
not further prepared  
4105.30  In the dry state (crust)  
1 Dyed or coloured  
410530.111  – For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are effective 
at the time of import 
Note: The tariff quota shall be calculated 
on the basis of 1,070,000 m  2 on tanned 
or crust hides and skins of sheep or lamb 
of 4105.30-1, tanned or crust hides and 
skins of goat or kid of 4106.22-1, sheep 
or lamb skin leather of 4112.00-2-(1), 
and goats or kids skin leather of 
4113.10-2-(1) (hereinafter in this 
subheading and subheadings 4106.22, 
4112.00 and 4113.10 referred to as ‘the 
Pooled Quota’)  Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410530.112) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410530.111).  
410530.112  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.06  Tanned or crust hides and skins of other 
animals, without wool or hair on, whether 
or not split, but not further prepared  
Of goats or kids  
4106.22  In the dry state (crust)  
1 Dyed or coloured
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 623
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410622.111  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410622.112) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410622.111).  
410622.112  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Of swine  
410631.000  In the wet state (including wet-blue)  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4106.32  In the dry state (crust)  
410632.100  1 Dyed or coloured  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
410632.200  2 Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4106.40  Of reptiles  
2 Other  
(1) Dyed or coloured  
A Of alligators, crocodiles or lizards
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 624
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410640.211  – Of alligators or crocodiles  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
410640.212  – Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
410640.214  B Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
4106.92  In the dry state (crust)  
1 Dyed or coloured  
410692.110  – Of ostriches  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
410692.190  – Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.07  Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of bovine (including buffalo) or 
equine animals, without hair on, whether 
or not split, other than leather of heading 
41.14  
Whole hides and skins  
4107.11  Full grains, unsplit  
410711.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
– Dyed or coloured, excluding whole 
bovine skin leather of a unit surface 
area not exceeding 2.6 m  2 , and 
buffalo leather and roller leather
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 625
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410711.211  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410711.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410711.211).  
410711.212  – – Other  13.3 %  B10  12.1 %  10.9 %  9.7 %  8.5 %  7.3 %  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
410711.213  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410711.219) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410711.213).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 626
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410711.219  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410711.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410711.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410711.221).  
410711.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4107.12  Grain splits  
410712.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
– Dyed or coloured, excluding whole 
bovine skin leather of a unit surface 
area not exceeding 2.6 m  2 , and 
buffalo leather and roller leather
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 627
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410712.211  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410712.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410712.211).  
410712.212  – – Other  13.3 %  B10  12.1 %  10.9 %  9.7 %  8.5 %  7.3 %  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
410712.213  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410712.219) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410712.213).  
410712.219  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 628
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410712.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410712.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410712.221).  
410712.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4107.19  Other  
410719.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
410719.211  – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410719.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410719.211).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 629
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410719.212  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410719.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410719.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410719.221).  
410719.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other, including sides  
4107.91  Full grains, unsplit  
410791.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
– Dyed or coloured, excluding 
buffalo leather and roller leather
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 630
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410791.211  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410791.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410791.211).  
410791.212  – – Other  13.3 %  B10  12.1 %  10.9 %  9.7 %  8.5 %  7.3 %  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
410791.213  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410791.219) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410791.213).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 631
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410791.219  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410791.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410791.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410791.221).  
410791.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4107.92  Grain splits  
410792.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
– Dyed or coloured, excluding 
buffalo leather and roller leather
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 632
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410792.211  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410792.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410792.211).  
410792.212  – – Other  13.3 %  B10  12.1 %  10.9 %  9.7 %  8.5 %  7.3 %  6.0 %  4.8 %  3.6 %  2.4 %  1.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
410792.213  – – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410792.219) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410792.213).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 633
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410792.219  – – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410792.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410792.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410792.221).  
410792.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4107.99  Other  
410799.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 634
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410799.211  – For ‘the Pooled Quota (Second 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410799.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410799.211).  
410799.212  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
410799.221  – For ‘the Pooled Quota (First 
Category)’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(410799.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(410799.221).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 635
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
410799.222  – Other  12.0 %  B10  10.9 %  9.8 %  8.7 %  7.6 %  6.5 %  5.5 %  4.4 %  3.3 %  2.2 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.12  
4112.00  Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of sheep or lamb, without wool 
on, whether or not split, other than leather 
of heading 41.14  
411200.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
411200.211  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(411200.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(411200.211).  
411200.212  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.13  Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of other animals, without wool or 
hair on, whether or not split, other than 
leather of heading 41.14
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 636
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
4113.10  Of goats or kids  
411310.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
411310.211  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(411310.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(411310.211).  
411310.212  – Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4113.20  Of swine  
411320.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 637
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
411320.210  (1) Dyed, coloured, stamped or 
embossed  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
411320.220  (2) Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4113.30  Of reptiles  
411330.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
A Of alligators, crocodiles or lizards  
411330.211  – Of alligators or crocodiles  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
411330.212  – Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
411330.221  – Of turtles and tortoise  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
411330.222  – Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4113.90  Other  
411390.100  1 Parchment-dressed  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Dyed, coloured, stamped or 
embossed  
411390.211  – Of ostriches  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 638
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
411390.212  – Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
41.14  Chamois (including combination chamois) 
leather; patent leather and patent laminated 
leather; metallised leather  
411410.000  Chamois (including combination chamois) 
leather  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
4114.20  Patent leather and patent laminated leather; 
metallised leather  
411420.010  1 Metallised leather  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
411420.090  2 Other  28.0 %  B15  26.3 %  24.5 %  22.8 %  21.0 %  19.3 %  17.5 %  15.8 %  14.0 %  12.3 %  10.5 %  8.8 %  7.0 %  5.3 %  3.5 %  1.8 %  Free  Free  Free  Free  Free  Free  
41.15  Composition leather with a basis of leather 
or leather fibre, in slabs, sheets or strip, 
whether or not in rolls; parings and other 
waste of leather or of composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, powder and flour  
411510.000  Composition leather with a basis of leather 
or leather fibre, in slabs, sheets or strip, 
whether or not in rolls  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
411520.000  Parings and other waste of leather or of 
composition leather, not suitable for the 
manufacture of leather articles; leather 
dust, powder and flour  3.0 %  B10  2.7 %  2.5 %  2.2 %  1.9 %  1.6 %  1.4 %  1.1 %  0.8 %  0.5 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 639
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Chapter 42 Articles of leather; saddlery and harness; travel go ods, handbags and similar containers; articles of animal gut (o ther than silk-worm gut)  
42.01  
420100.000  Saddlery and harness for any animal 
(including traces, leads, knee pads, 
muzzles, saddle cloths, saddle bags, dog 
coats and the like), of any material  5.3 %  B10  4.8 %  4.3 %  3.9 %  3.4 %  2.9 %  2.4 %  1.9 %  1.4 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
42.02  Trunks, suit-cases, vanity-cases, 
executive-cases, brief-cases, school 
satchels, spectacle cases, binocular cases, 
camera cases, musical instrument cases, 
gun cases, holsters and similar containers; 
travelling-bags, insulated food or beverages 
bags, toilet bags, rucksacks, handbags, 
shopping-bags, wallets, purses, map-cases, 
cigarette-cases, tobacco-pouches, tool bags, 
sports bags, bottle-cases, jewellery boxes, 
powder-boxes, cutlery cases and similar 
containers, of leather or of composition 
leather, of sheeting of plastics, of textile 
materials, of vulcanised fibre or of 
paperboard, or wholly or mainly covered 
with such materials or with paper  
Trunks, suit-cases, vanity-cases, 
executive-cases, brief-cases, school 
satchels and similar containers  
4202.11  With outer surface of leather or of 
composition leather  
420211.100  1 Vanity-cases, combined or trimmed 
with precious metal, metal clad with 
precious metal, metal plated with 
precious metal, precious stones, semi­
precious stones, pearls, coral, elephants' 
tusks or Bekko, more than 6,000 yen/ 
piece in value for customs duty  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 640
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
420211.200  2 Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4202.12  With outer surface of plastics or of 
textile materials  
420212.100  1 Vanity-cases, combined or trimmed 
with precious metal, metal clad with 
precious metal, metal plated with 
precious metal, precious stones, semi­
precious stones, pearls, coral, elephants' 
tusks or Bekko, more than 6,000 yen/ 
piece in value for customs duty  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
420212.210  (1) With outer surface of plastic 
sheeting or textile materials  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420212.220  (2) Other  4.6 %  B10  4.2 %  3.8 %  3.3 %  2.9 %  2.5 %  2.1 %  1.7 %  1.3 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420219.000  Other  4.1 %  B10  3.7 %  3.4 %  3.0 %  2.6 %  2.2 %  1.9 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Handbags, whether or not with shoulder 
strap, including those without handle  
4202.21  With outer surface of leather or of 
composition leather  
1 Combined or trimmed with precious 
metal, metal clad with precious metal, 
metal plated with precious metal, 
precious stones, semi-precious stones, 
pearls, coral, elephants' tusks or 
Bekko, more than 6,000 yen/piece in 
value for customs duty  
420221.110  (1) Of leather  14.0 %  B10  12.7 %  11.5 %  10.2 %  8.9 %  7.6 %  6.4 %  5.1 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420221.120  (2) Other  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 641
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 Other  
420221.210  (1) Of leather  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420221.220  (2) Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4202.22  With outer surface of sheeting of plastics 
or of textile materials  
420222.100  1 Combined or trimmed with precious 
metal, metal clad with precious metal, 
metal plated with precious metal, 
precious stones, semi-precious stones, 
pearls, coral, elephants' tusks or 
Bekko, more than 6,000 yen/piece in 
value for customs duty  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420222.200  2 Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420229.000  Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Articles of a kind normally carried in the 
pocket or in the handbag  
4202.31  With outer surface of leather or of 
composition leather  
420231.100  1 Wallets and purses, combined or 
trimmed with precious metal, metal 
clad with precious metal, metal plated 
with precious metal, precious stones, 
semi-precious stones, pearls, coral, 
elephants' tusks or Bekko, more than 
6,000 yen/piece in value for customs 
duty 16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420231.200  2 Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4202.32  With outer surface of sheeting of plastics 
or of textile materials
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 642
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
420232.100  1 Wallets and purses, combined or 
trimmed with precious metal, metal 
clad with precious metal, metal plated 
with precious metal, precious stones, 
semi-precious stones, pearls, coral, 
elephants' tusks or Bekko, more than 
6,000 yen/piece in value for customs 
duty 16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420232.200  2 Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420239.000  Other  4.1 %  B10  3.7 %  3.4 %  3.0 %  2.6 %  2.2 %  1.9 %  1.5 %  1.1 %  0.7 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
420291.000  With outer surface of leather or of 
composition leather  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420292.000  With outer surface of sheeting of plastics 
or of textile materials  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4202.99  Other  
420299.020  1 Of wood  2.7 %  B10  2.5 %  2.2 %  2.0 %  1.7 %  1.5 %  1.2 %  1.0 %  0.7 %  0.5 %  0.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420299.010  2 Of ivory, of bone, of tortoise-shell, 
of horn, of antlers, of coral, of 
mother-of-pearl or of other animal 
carving material  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420299.090  3 Other  4.6 %  B10  4.2 %  3.8 %  3.3 %  2.9 %  2.5 %  2.1 %  1.7 %  1.3 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
42.03  Articles of apparel and clothing accessories, 
of leather or of composition leather  
4203.10  Articles of apparel  
420310.100  1 Trimmed with furskin or combined or 
trimmed with precious metal, metal clad 
with precious metal, metal plated with 
precious metal, precious stones, 
semi-precious stones, pearls, coral, elep­
hants' tusks or Bekko  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 643
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
420310.200  2 Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Gloves, mittens and mitts  
4203.21  Specially designed for use in sports  
420321.100  1 Containing furskin or combined or 
trimmed with precious metal, metal 
clad with precious metal, metal plated 
with precious metal, precious stones, 
semi-precious stones, pearls, coral, 
elephants' tusks or Bekko  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
420321.210  – In baseball  12.5 %  B15  11.7 %  10.9 %  10.2 %  9.4 %  8.6 %  7.8 %  7.0 %  6.3 %  5.5 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  
420321.290  – Other  12.5 %  B15  11.7 %  10.9 %  10.2 %  9.4 %  8.6 %  7.8 %  7.0 %  6.3 %  5.5 %  4.7 %  3.9 %  3.1 %  2.3 %  1.6 %  0.8 %  Free  Free  Free  Free  Free  Free  
4203.29  Other  
1 Containing furskin or combined or 
trimmed with precious metal, metal 
clad with precious metal, metal plated 
with precious metal, precious stones, 
semi-precious stones, pearls, coral, 
elephants' tusks or Bekko  
420329.110  – Of leather  14.0 %  B10  12.7 %  11.5 %  10.2 %  8.9 %  7.6 %  6.4 %  5.1 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420329.190  – Of composition leather  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420329.200  2 Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
4203.30  Belts and bandoliers  
420330.100  1 Trimmed with furskin or combined or 
trimmed with precious metal, metal clad 
with precious metal, metal plated with 
precious metal, precious stones, 
semi-precious stones, pearls, coral, elep­
hants' tusks or Bekko  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 644
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
420330.200  2 Other  12.5 %  B10  11.4 %  10.2 %  9.1 %  8.0 %  6.8 %  5.7 %  4.5 %  3.4 %  2.3 %  1.1 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4203.40  Other clothing accessories  
420340.100  1 Trimmed with furskin or combined or 
trimmed with precious metal, metal clad 
with precious metal, metal plated with 
precious metal, precious stones, 
semi-precious stones, pearls, coral, elep­
hants' tusks or Bekko  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420340.200  2 Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
42.05  
4205.00  Other articles of leather or of composition 
leather  
1 Of a kind used in machinery or mech­
anical appliances or for other technical 
uses 
420500.110  (1) Belts and beltings, combing leathers 
and intergill-leathers  18.0 %  B10  16.4 %  14.7 %  13.1 %  11.5 %  9.8 %  8.2 %  6.5 %  4.9 %  3.3 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420500.190  (2) Other  3.3 %  B10  3.0 %  2.7 %  2.4 %  2.1 %  1.8 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
420500.900  2 Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
42.06  
420600.000  Articles of gut (other than silk-worm gut), 
of goldbeater's skin, of bladders or of 
tendons  3.3 %  B10  3.0 %  2.7 %  2.4 %  2.1 %  1.8 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 43 Furskins and artificial fur; manufactures thereof  
43.02  Tanned or dressed furskins (including 
heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled 
(without the addition of other materials) 
other than those of heading 43.03
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 645
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
Whole skins, with or without head, tail or 
paws, not assembled  
430211.000  Of mink  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
4302.19  Other  
430219.011  – Of sheep, goat, rabbit or hare  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
430219.020  – Of fox  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
430219.090  – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
4302.20  Heads, tails, paws and other pieces or 
cuttings, not assembled  
430220.010  – Of sheep, goat, rabbit or hare  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
430220.090  – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
4302.30  Whole skins and pieces or cuttings 
thereof, assembled  
1 Dropped furskins  
430230.014  – Of sheep, goat, rabbit or hare  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430230.013  – Of mink  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430230.019  – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
2 Other  
430230.024  – Of sheep, goat, rabbit or hare  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free  
430230.029  – Other  15.0 %  B15  14.1 %  13.1 %  12.2 %  11.3 %  10.3 %  9.4 %  8.4 %  7.5 %  6.6 %  5.6 %  4.7 %  3.8 %  2.8 %  1.9 %  0.9 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 646
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
43.03  Articles of apparel, clothing accessories and 
other articles of furskin  
4303.10  Articles of apparel and clothing 
accessories  
– Articles of apparel  
430310.011  – – Of furskin of sheep or goat  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430310.012  – – Of furskin of rabbit or hare  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430310.013  – – Of furskin of mink  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430310.014  – – Of furskin of fox  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430310.019  – – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
– Clothing accessories  
430310.091  – – Of furskin of sheep, goat, rabbit or 
hare 20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430310.099  – – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
4303.90  Other  
430390.010  – Of furskin of sheep, goat, rabbit or hare  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
430390.090  – Other  20.0 %  B15  18.8 %  17.5 %  16.3 %  15.0 %  13.8 %  12.5 %  11.3 %  10.0 %  8.8 %  7.5 %  6.3 %  5.0 %  3.8 %  2.5 %  1.3 %  Free  Free  Free  Free  Free  Free  
SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND A RTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK  
Chapter 44 Wood and articles of wood; wood charcoal  
44.07  Wood sawn or chipped lengthwise, sliced or 
peeled, whether or not planed, sanded or 
end-jointed, of a thickness exceeding 6 mm  
Coniferous
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 647
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
4407.11  Of pine ( Pinus  spp.)  
1 Not more than 160 mm in thickness  
440711.110  (1) Planed or sanded  4.8 %  B 7  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
440711.190  (2) Other  4.8 %  B 7  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4407.12  Of fir ( Abies  spp.) and spruce ( Picea  
spp.)  
1 Not more than 160 mm in thickness 
(other than California red fir, grand fir, 
noble fir, pacific silver fir or Sitka 
spruce)  
440712.110  (1) Planed or sanded  4.8 %  B 7  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
440712.190  (2) Other  4.8 %  B 7  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
44.09  Wood (including strips and friezes for 
parquet flooring, not assembled) 
continuously shaped (tongued, grooved, 
rebated, chamfered, V-jointed, beaded, 
moulded, rounded or the like) along any 
of its edges, ends or faces, whether or not 
planed, sanded or end-jointed  
4409.10  Coniferous  
440910.200  2 Beadings and mouldings  3.6 %  B 7  3.2 %  2.7 %  2.3 %  1.8 %  1.4 %  0.9 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
3 Other  
440910.310  (1) Of  Pinus  spp.,  Abies  spp. (other 
than California red fir, grand fir, noble 
fir and pacific silver fir),  Picea  spp. 
(other than Sitka spruce) and  Larix  
spp., not more than 160 mm in 
thickness  5.0 %  B 7  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 648
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
44.10  Particle board, oriented strand board (OSB) 
and similar board (for example, waferboard) 
of wood or other ligneous materials, 
whether or not agglomerated with resins or 
other organic binding substances  
Of wood  
4410.11  Particle board  
1 In sheets or in boards  
441011.110  – Unworked or not further worked than 
sanded  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441011.120  – Surface-covered with 
melamine-impregnated paper  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441011.190  – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441011.900  2 Other  5.0 %  B 7  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4410.12  Oriented strand board (OSB)  
1 In sheets or in boards  
441012.110  – Unworked or not further worked than 
sanded  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441012.190  – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441012.900  2 Other  5.0 %  B 7  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
44.12  Plywood, veneered panels and similar 
laminated wood  
4412.10  Of bamboo
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 649
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1 Plywood consisting solely of sheets of 
wood, each ply not exceeding 6 mm 
thickness  
(1) With at least one outer ply of Dark 
Red Meranti, Light Red Meranti, White 
Lauan, Sipo, Limba, Okoume, Obeche, 
Acajou d'Afrique, Sapelli, Virola, 
Mahogany ( Swietenia  spp.), Palissandre 
de Para, Palissandre de Rio, Palissandre 
de Rose  
A Varnished, printed, grooved, 
overlaid or similarly surface-worked  
441210.111  (a) Tongued, grooved or similarly 
works on one or both sides  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441210.119  (b) Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
441210.191  (a) Less than 6 mm in thickness  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441210.199  (b) Other  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
A Varnished, printed, grooved, 
overlaid or similarly surface-worked  
441210.211  (a) Tongued, grooved or similarly 
works on one or both sides  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441210.219  (b) Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
B Other  
441210.291  (a) Less than 6 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 650
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
441210.299  (b) Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other plywood, consisting solely of sheets 
of wood (other than bamboo), each ply not 
exceeding 6 mm thickness  
4412.31  With at least one outer ply of tropical 
wood  
– With at least one outer ply of Dark 
Red Meranti, Light Red Meranti, White 
Lauan, Sipo, Limba, Okoume, Obeche, 
Acajou d'Afrique, Sapelli, Virola, 
Mahogany ( Swietenia  spp.), Palissandre 
de Para, Palissandre de Rio, Palissandre 
de Rose  
1 Varnished, printed, grooved, overlaid 
or similarly surface-worked  
441231.111  (1) Tongued, grooved or similarly 
works on one or both sides  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.191  (2) Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Less than 6 mm in thickness  
441231.911  – Less than 3 mm in thickness  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.921  – Less than 6 mm but not less than 
3 mm in thickness  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
441231.931  – Less than 12 mm but not less than 
6 mm in thickness  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.941  – Less than 24 mm but not less than 
12 mm in thickness  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.951  – Not less than 24 mm in thickness  8.5 %  B10  7.7 %  7.0 %  6.2 %  5.4 %  4.6 %  3.9 %  3.1 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 651
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– Other  
1 Varnished, printed, grooved, overlaid 
or similarly surface-worked  
441231.119  (1)  Tongued, grooved or similarly 
works on one or both sides  
– with at least one outer ply of 
tropical wood of Abura, Afrormosia, 
Ako, Alan, Andiroba, Aningré, 
Avodiré, Azobé, Balau, Balsa, Bossé 
clair, Bossé foncé, Cativo, Cedro, 
Dabema, Dibétou, Doussié, Framiré, 
Freijo, Fromager, Fuma, Geronggang, 
Ilomba, Imbuia, Ipé, Iroko, Jaboty, 
Jelutong, Jequitiba, Jongkong, Kapur, 
Kempas, Keruing, Kosipo, Kotibé, 
Koto, Louro, Maçaranduba, Makoré, 
Mandioqueira, Mansonia, Meng­
kulang, Meranti Bakau, Merawan, 
Merbau, Merpauh, Mersawa, Moabi, 
Niangon, Nyatoh, Onzabili, Orey, 
Ovengkol, Ozigo, Padauk, Paldao, 
Palissandre de Guatemala, Pau 
Amarelo, Pau Marfim, Pulai, Punah, 
Quaruba, Ramin, Saqui-Saqui, 
Sepetir, Sucupira, Suren, Tauari, 
Teak, Tiama, Tola, White Meranti, 
White Seraya, Yellow Meranti  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 652
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
441231.199  (2) Other  
– with at least one outer ply of 
tropical wood specified in the tariff 
line 441231.119  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Less than 6 mm in thickness  
441231.919  – Less than 3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.929  – Less than 6 mm but not less than 
3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
441231.939  – Less than 12 mm but not less than 
6 mm in thickness  
– – with at least one outer ply of 
tropical wood specified in the tariff 
line 441231.119  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.949  – Less than 24 mm but not less than 
12 mm in thickness  
– – with at least one outer ply of 
tropical wood specified in the tariff 
line 441231.119  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441231.959  – Not less than 24 mm in thickness  
– – with at least one outer ply of 
tropical wood specified in the tariff 
line 441231.119  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 653
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
4412.33  Other, with at least one outer ply of 
non-coniferous wood of the species 
alder ( Alnus  spp.), ash ( Fraxinus  spp.), 
beech ( Fagus  spp.), birch ( Betula  spp.), 
cherry ( Prunus  spp.), chestnut ( Castanea  
spp.), elm ( Ulmus  spp.), eucalyptus 
(Eucalyptus  spp.), hickory ( Carya  spp.), 
horse chestnut ( Aesculus  spp .), lime 
(Tilia  spp.), maple ( Acer  spp.), oak 
(Quercus  spp.), plane tree ( Platanus  
spp.), poplar and aspen ( Populus  spp.), 
robinia ( Robinia  spp.), tulipwood 
(Liriodendron  spp.) or walnut ( Juglans  
spp.)  
1 Varnished, printed, grooved, overlaid 
or similarly surface-worked  
441233.110  (1) Tongued, grooved or similarly 
works on one or both sides  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441233.190  (2) Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Less than 6 mm in thickness  
441233.911  – Less than 3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441233.912  – Less than 6 mm but not less than 
3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
441233.991  – Less than 12 mm but not less than 
6 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441233.992  – Less than 24 mm but not less than 
12 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441233.993  – Not less than 24 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4412.34  Other, with at least one outer ply of 
non-coniferous wood not specified 
under subheading 4412.33
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 654
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
1 Varnished, printed, grooved, overlaid 
or similarly surface-worked  
441234.110  (1) Tongued, grooved or similarly 
works on one or both sides  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441234.190  (2) Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
(1) Less than 6 mm in thickness  
441234.911  – Less than 3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441234.912  – Less than 6 mm but not less than 
3 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
441234.991  – Less than 12 mm but not less than 
6 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441234.992  – Less than 24 mm but not less than 
12 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441234.993  – Not less than 24 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4412.39  Other, with both outer plies of coniferous 
wood  
1 Varnished, printed, grooved, overlaid 
or similarly surface-worked  
441239.110  (1) Tongued, grooved or similarly 
works on one or both sides  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441239.190  (2) Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
441239.910  (1) Less than 6 mm in thickness  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 655
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
441239.991  – Less than 12 mm but not less than 
6 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441239.992  – Not less than 12 mm in thickness  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
4412.99  Other  
1 Laminated lumber  
441299.190  – Other  6.0 %  B 7  5.3 %  4.5 %  3.8 %  3.0 %  2.3 %  1.5 %  0.8 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
441299.990  – Other  6.0 %  B10  5.5 %  4.9 %  4.4 %  3.8 %  3.3 %  2.7 %  2.2 %  1.6 %  1.1 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
44.16  
441600.000  Casks, barrels, vats, tubs and other coopers' 
products and parts thereof, of wood, 
including staves  2.2 %  B 7  1.9 %  1.7 %  1.4 %  1.1 %  0.8 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
44.18  Builders' joinery and carpentry of wood, 
including cellular wood panels, assembled 
flooring panels, shingles and shakes  
441860.000  Posts and beams  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other  
4418.91  Of bamboo  
2 Other  
(2) Other  
– Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 656
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
441891.291  – – Structural laminated lumber  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441891.299  – – Other  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
4418.99  Other  
2 Other  
(2) Other  
– Other  
– – Structural laminated lumber  
441899.231  – – – With a shorter side (width) of 
cross-section of not less than 15 cm in 
length and with a cross-sectional area 
of not less than 300 cm  2 ; of 
non-rectangular and non-square 
cross-section  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441899.232  – – – With a short side (width) of 
cross-section of not less than 7.5 cm 
in length and with a long side (depth) 
of cross-section of not less than 
15 cm in length (other than those of 
4418.99-231)  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441899.239  – – – Other  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
441899.291  – – – Cross Laminated Timber (CLT)  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
441899.299  – – – Other  3.9 %  B 7  3.4 %  2.9 %  2.4 %  2.0 %  1.5 %  1.0 %  0.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION XI TEXTILES AND TEXTILE ARTICLES  
Chapter 50 Silk  
50.01  
5001.00  Silk-worm cocoons suitable for reeling
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 657
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
500100.010  – Concerning the quantity of Silk-worm 
cocoons in this subheading (evaluated as 
Raw silk stipulated by a cabinet order) 
and the quantity of Raw silk in 5002.00-2, 
for the quantity within the limits of a tariff 
quota stipulated by a cabinet order which is 
effective at the time of import and under the 
conditions set out by relevant regulations 
which are effective at the time of import 
Note: The tariff quota shall be calculated on 
the basis of 798 ton, 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, here­
inafter referred to as ‘the Pooled Quota’ in 
subheading 5002.00  Xq1 
500100.090  – Other  2,523 yen/ 
kg B10 2,293.64 yen/ 
kg 2,064.27 yen/ 
kg 1,834.91 yen/ 
kg 1,605.55 yen/ 
kg 1,376.18 yen/ 
kg 1,146.82 yen/ 
kg 917.45 yen/ 
kg 688.09 yen/ 
kg 458.73 yen/ 
kg 229.36 yen/ 
kg Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
50.02  
5002.00  Raw silk (not thrown)  
2 Other  
– For ‘the Pooled Quota’  
500200.211  – – Double cocoons silk  Xq1 
– – Other  
500200.215  – – – 20/22 denier  Xq1 
500200.216  – – – 26/29 denier  Xq1 
500200.217  – – – Other  Xq1 
– Other  
500200.221  – – Double cocoons silk  6,978 yen/ 
kg B10 6,343.64 yen/ 
kg 5,709.27 yen/ 
kg 5,074.91 yen/ 
kg 4,440.55 yen/ 
kg 3,806.18 yen/ 
kg 3,171.82 yen/ 
kg 2,537.45 yen/ 
kg 1,903.09 yen/ 
kg 1,268.73 yen/ 
kg 634.36 yen/ 
kg Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 658
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – Other  
500200.225  – – – 20/22 denier  6,978 yen/ 
kg B10 6,343.64 yen/ 
kg 5,709.27 yen/ 
kg 5,074.91 yen/ 
kg 4,440.55 yen/ 
kg 3,806.18 yen/ 
kg 3,171.82 yen/ 
kg 2,537.45 yen/ 
kg 1,903.09 yen/ 
kg 1,268.73 yen/ 
kg 634.36 yen/ 
kg Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
500200.226  – – – 26/29 denier  6,978 yen/ 
kg B12 6,441.23 yen/ 
kg 5,904.46 yen/ 
kg 5,367.69 yen/ 
kg 4,830.92 yen/ 
kg 4,294.15 yen/ 
kg 3,757.38 yen/ 
kg 3,220.62 yen/ 
kg 2,683.85 yen/ 
kg 2,147.08 yen/ 
kg 1,610.31 yen/ 
kg 1,073.54 yen/ 
kg 536.77 yen/ 
kg Free Free  Free  Free  Free  Free  Free  Free  Free  
500200.227  – – – Other  6,978 yen/ 
kg B10 6,343.64 yen/ 
kg 5,709.27 yen/ 
kg 5,074.91 yen/ 
kg 4,440.55 yen/ 
kg 3,806.18 yen/ 
kg 3,171.82 yen/ 
kg 2,537.45 yen/ 
kg 1,903.09 yen/ 
kg 1,268.73 yen/ 
kg 634.36 yen/ 
kg Free Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKI NG-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWE RS; ARTICLES OF HUMAN HAIR  
Chapter 64 Footwear, gaiters and the like; parts of such articl es 
64.01  Waterproof footwear with outer soles and 
uppers of rubber or of plastics, the uppers 
of which are neither fixed to the sole nor 
assembled by stitching, riveting, nailing, 
screwing, plugging or similar processes  
6401.10  Footwear incorporating a protective metal 
toe-cap  
640110.010  1 Ski-boots  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640110.090  2 Other  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other footwear  
6401.92  Covering the ankle but not covering the 
knee  
640192.010  1 Ski-boots  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640192.090  2 Other  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640199.000  Other  
– Covering the knee  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 659
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
64.02  Other footwear with outer soles and uppers 
of rubber or plastics  
Sports footwear  
6402.12  Ski-boots, cross-country ski footwear and 
snowboard boots  
640212.010  1 Ski-boots  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640212.090  2 Snowboard boots  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640219.000  Other  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640220.000  Footwear with upper straps or thongs 
assembled to the sole by means of plugs  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other footwear  
640291.000  Covering the ankle  
– Incorporating a protective metal 
toe-cap  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6402.99  Other  
640299.010  – Shoes  
– – Incorporating a protective metal 
toe-cap  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Sandals
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 660
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640299.021  – – Not covering the heels  
– – – Incorporating a protective metal 
toe-cap  6.7 %  B15  6.3 %  5.9 %  5.4 %  5.0 %  4.6 %  4.2 %  3.8 %  3.4 %  2.9 %  2.5 %  2.1 %  1.7 %  1.3 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  
– – – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
640299.029  – – Other  
– – – Incorporating a protective metal 
toe-cap  6.7 %  B15  6.3 %  5.9 %  5.4 %  5.0 %  4.6 %  4.2 %  3.8 %  3.4 %  2.9 %  2.5 %  2.1 %  1.7 %  1.3 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  
– – – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
640299.090  – Other  
– – Incorporating a protective metal 
toe-cap  6.7 %  B15  6.3 %  5.9 %  5.4 %  5.0 %  4.6 %  4.2 %  3.8 %  3.4 %  2.9 %  2.5 %  2.1 %  1.7 %  1.3 %  0.8 %  0.4 %  Free  Free  Free  Free  Free  Free  
– – Other  10.0 %  B15  9.4 %  8.8 %  8.1 %  7.5 %  6.9 %  6.3 %  5.6 %  5.0 %  4.4 %  3.8 %  3.1 %  2.5 %  1.9 %  1.3 %  0.6 %  Free  Free  Free  Free  Free  Free  
64.03  Footwear with outer soles of rubber, 
plastics, leather or composition leather and 
uppers of leather  
Sports footwear  
6403.12  Ski-boots, cross-country ski footwear and 
snowboard boots  
640312.010  1 With outer soles of rubber, leather or 
composition leather  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640312.090  2 Other  30.0 %  B10  27.3 %  24.5 %  21.8 %  19.1 %  16.4 %  13.6 %  10.9 %  8.2 %  5.5 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6403.19  Other  
640319.010  1 With outer soles of rubber, leather or 
composition leather  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640319.090  2 Other  30.0 %  B10  27.3 %  24.5 %  21.8 %  19.1 %  16.4 %  13.6 %  10.9 %  8.2 %  5.5 %  2.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 661
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
6403.20  Footwear with outer soles of leather, and 
uppers which consist of leather straps 
across the instep and around the big toe  
– House footwear  
640320.011  – – For the quantity within the limits of a 
tariff quota stipulated by a cabinet order 
which is effective at the time of import 
and under the conditions set out by 
relevant regulations which are effective at 
the time of import (hereinafter in this 
Chapter referred to as ‘the Pooled Quota’) 
Note: The tariff quota shall be calculated 
on the basis of 12,019,000 pairs and in 
consideration of imported quantity in the 
preceding fiscal year (April-March), inter­
national market situations and other 
relevant conditions and include the 
following items: (1) Footwear (excluding 
footwear for gymnastics, athletics or 
similar activities and slippers) of 
subheadings 6403.20 to 6403.99; (2) 
Footwear (excluding slippers) of 
subheading 6404.19, with uppers 
containing furskin and leather in part; (3) 
Footwear (excluding sports footwear, 
footwear for gymnastics, athletics or 
similar activities and slippers) of 
subheading 6404.20, with uppers 
containing furskin and leather in part or 
with outer soles of leather and uppers of 
leather in part; (4) Footwear (excluding 
sports footwear, footwear for gymnastics, 
athletics or similar activities and slippers) 
of subheading 6405.10 or 6405.90, with 
uppers of leather in part and outer soles 
of leather; (5) Footwear (excluding sports 
footwear, footwear for gymnastics, 
athletics or similar activities and slippers) 
of subheading 6405.90, with uppers 
containing furskin and leather in part and 
outer soles of rubber, plastics, leather or 
composition leather  Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640320.012) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640320.01­
1).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 662
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640320.012  – – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
640320.021  – – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640320.022) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640320.02­
1). 
640320.022  – – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6403.40  Other footwear, incorporating a protective 
metal toe-cap
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 663
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– With outer soles of rubber, leather or 
composition leather  
640340.011  – – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640340.012) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640340.01­
1). 
640340.012  – – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– Other  
640340.021  – – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640340.022) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640340.02­
1).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 664
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640340.022  – – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other footwear with outer soles of leather  
6403.51  Covering the ankle  
1 House footwear  
640351.011  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640351.012) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640351.01­
1). 
640351.012  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
640351.021  (1) Footwear for gymnastics, athletics 
or similar activities  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 665
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
640351.022  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640351.029) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640351.02­
2). 
640351.029  – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6403.59  Other  
1 Slippers or other house footwear  
640359.011  (1) Slippers  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
(2) Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 666
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640359.012  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640359.019) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640359.01­
2). 
640359.019  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
640359.020  (1) Footwear for gymnastics, athletics 
or similar activities  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
– For ‘the Pooled Quota’  
– – With an insole over 19 cm
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 667
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640359.044  – – – For men  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640359.104) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640359.04­
4). 
640359.045  – – – For women  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640359.105) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640359.04­
5).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 668
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640359.049  – – Other  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640359.111 
or 
640359.119) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640359.04­
9). 
– Other  
– – With an insole over 19 cm  
640359.104  – – – For men  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640359.105  – – – For women  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
640359.111  – – – Footwear made on a base or 
platform of wood, not having an 
inner sole or a protective metal 
toe-cap  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640359.119  – – – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Other footwear
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 669
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
6403.91  Covering the ankle  
1 Footwear with outer soles of rubber 
or composition leather (excluding house 
footwear)  
640391.011  (1) Footwear for gymnastics, athletics 
or similar activities  27.0 %  B10  24.5 %  22.1 %  19.6 %  17.2 %  14.7 %  12.3 %  9.8 %  7.4 %  4.9 %  2.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
(2) Other  
640391.012  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640391.019) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640391.01­
2). 
640391.019  – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
640391.021  (1) Footwear for gymnastics, athletics 
or similar activities  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 670
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(2) Other  
640391.022  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640391.029) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640391.02­
2). 
640391.029  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6403.99  Other  
1 Footwear with outer soles of rubber 
or composition leather (excluding 
Slippers and other house footwear)  
640399.011  (1) Footwear for gymnastics, athletics 
or similar activities  27.0 %  B15  25.3 %  23.6 %  21.9 %  20.3 %  18.6 %  16.9 %  15.2 %  13.5 %  11.8 %  10.1 %  8.4 %  6.8 %  5.1 %  3.4 %  1.7 %  Free  Free  Free  Free  Free  Free  
(2) Other  
– For ‘the Pooled Quota’
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 671
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
– – With an insole over 19 cm  
640399.012  – – – For men  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640399.015) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640399.01­
2). 
640399.013  – – – For women  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640399.016) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640399.01­
3).
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 672
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640399.014  – – Other  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640399.031 
or 
640399.039) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640399.01­
4). 
– Other  
– – With an insole over 19 cm  
640399.015  – – – For men  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640399.016  – – – For women  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
– – Other  
640399.031  – – – Footwear made on a base or 
platform of wood, not having an 
inner sole or a protective metal 
toe-cap  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640399.039  – – – Other  21.6 %  B10  19.6 %  17.7 %  15.7 %  13.7 %  11.8 %  9.8 %  7.9 %  5.9 %  3.9 %  2.0 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 673
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640399.021  (1) Slippers; footwear for gymnastics, 
athletics or similar activities  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
(2) Other  
640399.022  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640399.029) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640399.02­
2). 
640399.029  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
64.04  Footwear with outer soles of rubber, 
plastics, leather or composition leather and 
uppers of textile materials  
Footwear with outer soles of rubber or 
plastics  
640411.000  Sports footwear; tennis shoes, basketball 
shoes, gym shoes, training shoes and the 
like 8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6404.19  Other  
1 With uppers containing furskin  
(1) With the uppers of leather in part 
(excluding slippers)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 674
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640419.111  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640419.119) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640419.11­
1). 
640419.119  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640419.190  (2) Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
2 Other  
640419.210  – Jikatabi  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640419.220  – Canvas shoes  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640419.290  – Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6404.20  Footwear with outer soles of leather or 
composition leather  
1 With uppers containing furskin
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 675
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(1) With uppers of leather in part 
(excluding sports footwear, footwear 
for gymnastics, athletics or similar 
activities and slippers)  
640420.111  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640420.119) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640420.11­
1). 
640420.119  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640420.190  (2) Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 676
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
2 With outer soles of leather (excluding 
those with uppers containing furskin)  
(1) Canvas shoes  
A With uppers of leather in part 
(excluding sports footwear and 
footwear for gymnastics, athletics or 
similar activities)  
640420.211  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640420.212) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640420.21­
1). 
640420.212  – Other  17.3 %  B10  15.7 %  14.2 %  12.6 %  11.0 %  9.4 %  7.9 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640420.219  B Other  21.6 %  B15  20.3 %  18.9 %  17.6 %  16.2 %  14.9 %  13.5 %  12.2 %  10.8 %  9.5 %  8.1 %  6.8 %  5.4 %  4.1 %  2.7 %  1.4 %  Free  Free  Free  Free  Free  Free  
(2) Other  
A With uppers of leather in part 
(excluding sports footwear, footwear 
for gymnastics, athletics or similar 
activities and slippers)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 677
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640420.221  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640420.222) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640420.22­
1). 
640420.222  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640420.229  B Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
640420.300  3 Other  6.7 %  B10  6.1 %  5.5 %  4.9 %  4.3 %  3.7 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
64.05  Other footwear  
6405.10  With uppers of leather or composition 
leather  
1 With outer soles of leather and uppers 
of composition leather  
(1) With uppers of leather in part 
(excluding sports footwear, footwear 
for gymnastics, athletics or similar 
activities and slippers)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 678
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640510.111  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640510.119) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640510.11­
1). 
640510.119  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640510.190  (2) Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
640510.200  2 With outer soles of rubber, plastics or 
composition leather and uppers of 
composition leather  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640510.300  3 Other  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640520.000  With uppers of textile materials  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6405.90  Other  
1 With outer soles of rubber, plastics, 
leather or composition leather
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 679
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
(1) With uppers containing furskin  
A With uppers of leather in part 
(excluding sports footwear, footwear 
for gymnastics, athletics or similar 
activities and slippers)  
640590.111  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640590.112) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640590.11­
1). 
640590.112  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640590.119  B Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
(2) Other  
A With outer soles of leather  
(a) With uppers of leather in part 
(excluding sports footwear, 
footwear for gymnastics, athletics 
or similar activities and slippers)
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 680
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
640590.121  – For ‘the Pooled Quota’  
Xq1 The originat­
ing goods 
classified 
under the 
out-of-quota 
tariff line 
(640590.122) 
will receive 
preferential 
tariff 
treatment 
without the 
limit of 
quota 
quantity set 
out for this 
tariff line 
(640590.12­
1). 
640590.122  – Other  24.0 %  B10  21.8 %  19.6 %  17.5 %  15.3 %  13.1 %  10.9 %  8.7 %  6.5 %  4.4 %  2.2 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640590.128  (b) Other  30.0 %  B15  28.1 %  26.3 %  24.4 %  22.5 %  20.6 %  18.8 %  16.9 %  15.0 %  13.1 %  11.3 %  9.4 %  7.5 %  5.6 %  3.8 %  1.9 %  Free  Free  Free  Free  Free  Free  
640590.129  B Other  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640590.200  2 Other  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
64.06  Parts of footwear (including uppers whether 
or not attached to soles other than outer 
soles); removable in-soles, heel cushions 
and similar articles; gaiters, leggings and 
similar articles, and parts thereof
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 681
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
6406.10  Uppers and parts thereof, other than 
stiffeners  
1 Of leather or containing furskin  
640610.110  – Uppers  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
640610.190  – Other  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
640610.200  2 Other  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640620.000  Outer soles and heels, of rubber or plastics  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
6406.90  Other  
1 Of leather or containing furskin  
640690.110  – Of leather, whether or not containing 
furskin  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
– Other  
640690.121  – – Of wood  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
640690.129  – – Of other materials  25.0 %  B15  23.4 %  21.9 %  20.3 %  18.8 %  17.2 %  15.6 %  14.1 %  12.5 %  10.9 %  9.4 %  7.8 %  6.3 %  4.7 %  3.1 %  1.6 %  Free  Free  Free  Free  Free  Free  
2 Other  
640690.210  – Of wood  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
640690.290  – Of other materials  3.4 %  B10  3.1 %  2.8 %  2.5 %  2.2 %  1.9 %  1.5 %  1.2 %  0.9 %  0.6 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 682
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA  OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE  
Chapter 70 Glass and glassware  
70.18  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and 
similar glass smallwares, and articles 
thereof other than imitation jewellery; 
glass eyes other than prosthetic articles; 
statuettes and other ornaments of 
lamp-worked glass, other than imitation 
jewellery; glass microspheres not 
exceeding 1 mm in diameter  
701810.000  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and 
similar glass smallwares  8.0 %  B10  7.3 %  6.5 %  5.8 %  5.1 %  4.4 %  3.6 %  2.9 %  2.2 %  1.5 %  0.7 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
7018.90  Other  
701890.010  1 Combined with precious metal or 
metal plated with precious metal  6.6 %  B10  6.0 %  5.4 %  4.8 %  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING , CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPA RATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCES SORIES THEREOF  
Chapter 91 Clocks and watches and parts thereof  
91.13  Watch straps, watch bands and watch 
bracelets, and parts thereof  
9113.90  Other  
1 Of leather or of composition leather  
911390.110  (1) Containing furskin or combined or 
trimmed with precious metal, metal 
clad with precious metal or metal 
plated with precious metal, precious 
stones, semi-precious stones, pearls, 
coral, elephants' tusks or Bekko  16.0 %  B10  14.5 %  13.1 %  11.6 %  10.2 %  8.7 %  7.3 %  5.8 %  4.4 %  2.9 %  1.5 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
 02018A1227(01) — EN — 01.02.2021 — 001.001 — 683
 ▼B 
Tariff line  Description  Base rate  Catego­
ry Note  1st year  2nd year  3rd year  4th year  5th year  6th year  7th year  8th year  9th year  10th year  11th year  12th year  13th year  14th year  15th year  16th 
year 17th 
year 18th 
year 19th 
year 20th 
year As 
from 
21st 
year 
911390.190  (2) Other  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
2 Other  
911390.210  (1) Composed of two or more 
materials, no account being taken of 
materials (for example, strings) used 
only for assembly  10.0 %  B10  9.1 %  8.2 %  7.3 %  6.4 %  5.5 %  4.5 %  3.6 %  2.7 %  1.8 %  0.9 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES  
Chapter 94 Furniture; bedding, mattresses, mattress supports, c ushions and similar stuffed furnishings; lamps and lighting fit tings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings  
94.01  Seats (other than those of heading 94.02), 
whether or not convertible into beds, and 
parts thereof  
9401.90  Parts  
1 Of leather  
940190.021  – Of a kind use for the motor vehicles  3.8 %  B10  3.5 %  3.1 %  2.8 %  2.4 %  2.1 %  1.7 %  1.4 %  1.0 %  0.7 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
940190.029  – Other  3.8 %  B10  3.5 %  3.1 %  2.8 %  2.4 %  2.1 %  1.7 %  1.4 %  1.0 %  0.7 %  0.3 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  
Chapter 96 Miscellaneous manufactured articles  
96.05  
960500.000  Travel sets for personal toilet, sewing or 
shoe or clothes cleaning  6.6 %  B10  6.0 %  5.4 %  4.8 %  4.2 %  3.6 %  3.0 %  2.4 %  1.8 %  1.2 %  0.6 %  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free  Free
ANNEX 2-B  
LIST OF GOODS REFERRED TO IN ARTICLES 2.15 AND 2.17 (  1 ) 
Chapter  Description of goods  
25 Salt; sulphur; earths and stone; plastering materials, lime an d 
cement  
26 Ores, slag and ash  
27 Mineral fuels, mineral oils and products of their distillation ; 
bituminous substances; mineral waxes  
28 Inorganic chemicals; organic or inorganic compounds of 
precious metals, of rare-earth metals, of radioactive elements 
or of isotopes  
71 Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles 
thereof; imitation jewellery; coin  
72 Iron and steel  
73 Articles of iron or steel  
74 Copper and articles thereof  
75 Nickel and articles thereof  
76 Aluminium and articles thereof  
78 Lead and articles thereof  
79 Zinc and articles thereof  
80 Tin and articles thereof  
81 Other base metals; cermets; articles thereof  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 684  
( 1 ) This Annex is based on the Harmonized System, as amended on 1  January 2017.
 ANNEX 2-C  
MOTOR VEHICLES AND PARTS  
ARTICLE 1  
Definitions  
1. For the purposes of this Annex:  
(a) ‘WP.29’ means the World Forum for Harmonization of Vehicle Regulations, 
acting within the framework of the United Nations and the Econo mic 
Commission for Europe;  
(b) ‘1958 Agreement’ means the Agreement concerning the Adoptio n of 
Harmonized Technical United Nations Regulations for Wheeled Veh icles, 
Equipment and Parts which can be Fitted and/or be Used on Wheel ed 
Vehicles and the Conditions for Reciprocal Recognition of Appro vals 
Granted on the Basis of these United Nations Regulations;  
(c) ‘1998 Agreement’ means the Agreement concerning the establi shing of 
global technical regulations for wheeled vehicles, equipment an d parts 
which can be fitted and/or be used on wheeled vehicles;  
(d) ‘UN Regulation’ means a United Nations Regulation establish ed in 
accordance with the 1958 Agreement;  
(e) ‘GTR’ means a global technical regulation established and p laced on the 
Global Registry in accordance with the 1998 Agreement;  
(f) ‘applying a UN Regulation’ means that a UN Regulation enter s into force for 
a Party in accordance with the 1958 Agreement;  
(g) ‘type approval’ means the administrative decision by the co mpetent auth­
orities of a Party certifying that a type of vehicle, part or e quipment conforms 
to the relevant administrative provisions and technical require ments; and  
(h) ‘type approval certificate’ means the document whereby the competent auth­
orities officially certify that a type of vehicle, part or equi pment has been 
granted a type approval.  
2. Technical regulations and conformity assessment procedures a re defined in 
accordance with paragraphs 1 and 3 of Annex 1 to the TBT Agreem ent. 
ARTICLE 2  
Scope  
This Annex applies to all products of motor vehicles, their par ts and equipment 
regulated by the 1958 Agreement or the 1998 Agreement with the exception of 
any motor vehicles, their parts and equipment used exclusively for agriculture or 
forestry, falling in particular under Chapters 40, 84, 85, 87, and 94 of the HS 
(hereinafter referred to as ‘covered products’).  
ARTICLE 3  
Objectives  
Recognising the importance of motor vehicles, their parts and e quipment for 
trade, growth and employment, the objectives of this Annex are to: ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 685
 
(a) promote high levels of safety, environmental protection, en ergy efficiency 
and anti-theft performance of motor vehicles, their parts and e quipment 
which can be fitted or used on wheeled vehicles;  
(b) facilitate trade between the Parties and access to their re spective markets 
through regulatory cooperation as well as the elimination and p revention 
of adverse effects of non-tariff measures to trade;  
(c) enhance the international harmonisation of requirements in the context of 
WP.29 and the mutual recognition of type approvals granted in a ccordance 
with UN Regulations without requiring any further testing, docu mentation, 
certification or marking; and  
(d) achieve convergence of regulatory requirements of the Parti es through the 
application of UN Regulations and GTRs.  
ARTICLE 4  
Relevant international standards and standardising body  
The Parties recognise that the WP.29 is the relevant internatio nal standardising 
body for the covered products, and that UN Regulations and GTRs  are relevant 
international standards for covered products.  
ARTICLE 5  
Application of existing UN Regulations  
1. Each Party shall accept on its market products which are cov ered by a type 
approval certificate, under the 1958 Agreement, for the UN Regu lations specified 
in Appendix 2-C-1 as compliant with its domestic technical regu lations and 
conformity assessment procedures, in the area regulated by the relevant UN 
Regulation, without requiring any further testing, documentatio n, certification 
or marking.  
2. The Parties shall consult, with a view to ensuring safety an d environmental 
protection and to promoting harmonisation of technical regulati ons under the 
1958 Agreement, and shall agree on the dates for applying the U N Regulations 
specified in Appendix 2-C-2 no later than seven years after the  date of entry into 
force of this Agreement. When the Parties, during those consult ations, consider it 
necessary to amend a specific UN Regulation in order to agree o n the date of 
application, the provisions of Article 6 of this Annex apply.  
ARTICLE 6  
Amendments to existing UN Regulations  
1. Whenever a Party considers it necessary to amend a UN Regula tion listed 
in Appendices 2-C-1 or 2-C-2, that Party shall consult with the  other Party to 
consider amending the UN Regulation.  
2. If the Parties agree on amending the UN Regulation, the Part ies shall 
cooperate to develop a draft amendment, taking into account roa d traffic envi­
ronment of each Party, and to submit it to WP.29. The Parties s hall cooperate 
with a view to the early adoption of the draft amendment at WP. 29. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 686
 
3. If the Parties agree that an amended UN Regulation listed in  Appendix 2-C- 
2 does not significantly diverge from the draft amendment devel oped by the 
Parties, each Party shall accept type approvals granted pursuan t to the 
amended UN Regulation no later than the date specified therein.  In case of 
disagreement between the Parties, the rights and obligations of  the 1958 
Agreement shall apply.  
ARTICLE 7  
Establishment of new UN Regulations  
1. Whenever a Party considers it necessary to establish a new U N Regulation, 
that Party shall consult with the other Party with a view to en suring safety and 
environmental protection and to promoting harmonisation of tech nical 
regulations.  
2. If the Parties agree on establishing a new UN Regulation, th ey shall 
cooperate to develop a joint draft UN Regulation and to submit it to WP.29. 
The Parties will cooperate aiming at the early adoption of that  draft UN Regu­
lation at WP.29.  
3. If the Parties agree that the newly adopted UN Regulation do es not 
significantly diverge from the original joint draft referred to  in paragraph 2, 
each Party shall accept type approvals granted pursuant to that  new UN Regu­
lation as from the date specified in that UN Regulation and inc lude it in the list 
of Appendix 2-C-1. In case of disagreement between the Parties,  the rights and 
obligations of the 1958 Agreement shall apply.  
ARTICLE 8  
Ceasing to apply UN Regulations  
1. In exceptional circumstances where a Party intends to cease applying a UN 
Regulation listed in Appendices 2-C-1 or 2-C-2, that Party shal l notify its 
intention to the other Party. This notification shall be done o ne year in 
advance of the date on which the application of the UN Regulati on would cease.  
2. Before ceasing to apply a UN Regulation, a Party shall engag e in a 
dialogue with the other Party to explore alternative actions or  measures 
available under the 1958 Agreement.  
3. After a Party has explained duly substantiated reasons, that  Party may 
decide to cease applying a UN Regulation in accordance with the  1958 
Agreement.  
ARTICLE 9  
Updating of appendices  
1. The Parties shall, based on the assessment of the Working Gr oup on Motor 
Vehicles and Parts established pursuant to paragraph 1 of Artic le 22.4, amend 
Appendices 2-C-1 or 2-C-2 by decision of the Joint Committee in  accordance 
with paragraph 3 and subparagraph 4(b) of Article 23.2, in orde r to reflect 
amendments agreed pursuant to paragraph 3 of Article 6 of this Annex, to 
include a new UN Regulation pursuant to paragraph 3 of Article 7 of this 
Annex and to delist a UN Regulation the application of which ha s ceased 
under paragraph 3 of Article 8 of this Annex.  
2. The dates agreed pursuant to paragraph 2 of Article 5 of thi s Annex shall 
be included in Appendix 2-C-2. When a UN Regulation specified i n Appendix 2- 
C-2 is applied, it shall be transferred to Appendix 2-C-1.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 687
 
3. If the Parties cannot agree on the specific amendment in the  consultations 
pursuant to paragraph 2 of Article 5 in conjunction with Articl e 6 of this Annex, 
the Parties may change the date for applying such UN Regulation  or agree to 
remove it from Appendix 2-C-2.  
ARTICLE 10  
International whole vehicle type approvals  
1. Each Party shall apply UN Regulation No. 0 and accept produc ts under the 
1958 Agreement of the other Party for which an International Wh ole Vehicle 
Type Approval certificate has been issued as complying with all  domestic 
technical regulations and conformity assessment procedures in t he areas 
covered by the International Whole Vehicle Type Approval, witho ut requiring 
any further testing, documentation, certification or marking.  
2. The Parties agree to cooperate in the implementation of UN R egulation 
No. 0 to facilitate its worldwide use and to cooperate in enlar ging the coverage 
of UN Regulation No. 0 to additional vehicle categories.  
ARTICLE 11  
Amending existing domestic technical regulations  
1. The Parties shall refrain from amending existing domestic te chnical regu­
lations in a manner that renders them more trade-restrictive th an necessary to 
fulfill a legitimate objective for the importation and the putt ing into service on 
their domestic market of products for which type approvals have  been granted 
pursuant to UN Regulations.  
2. Recognising the importance of international efforts on harmo nisation of 
technical regulations through UN Regulations, the Parties shall  consider 
positively an increase in their convergence with existing UN Re gulations when 
amending an existing domestic technical regulation with a view to enhancing 
safety and environmental protection.  
ARTICLE 12  
Introducing domestic technical regulations  
1. The Parties shall refrain from introducing any new domestic technical 
regulations or conformity assessment procedures which have the effect of 
preventing or increasing the burden for the importation and the  putting into 
service on their domestic market of products for which type app rovals have 
been granted under UN Regulations applied by both Parties, for the areas 
covered by those UN Regulations unless such domestic technical regulations 
or conformity assessment procedures are explicitly provided for  by those UN 
Regulations.  
2. Except for cases where the Parties complied with Articles 6 and 7 of this 
Annex, when a Party intends to develop or amend a domestic tech nical regu­
lation or conformity assessment procedure in areas not covered by existing UN 
Regulations, the regulatory authorities of the Party shall:  
(a) inform the regulatory authorities of the other Party of the  regulatory objective 
and plan as well as transmit any regulatory justification or ex isting impact 
assessment regarding the intended domestic technical regulation  or 
conformity assessment procedure at an early stage;  
(b) assess the possibility to develop and adopt a new UN Regula tion or to amend 
an existing UN Regulation in the area in which that Party inten ds to 
introduce a domestic technical regulation or conformity assessm ent 
procedure; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 688
 
(c) notify the Co-Chair of the Working Group on Motor Vehicles and Parts of 
the other Party when that Party decides to introduce a domestic  technical 
regulation or conformity assessment procedure in an area not co vered by a 
UN Regulation.  
ARTICLE 13  
Consultation procedure  
1. When a Party decides to introduce or to amend a domestic tec hnical regu­
lation or conformity assessment procedure in accordance with th is Agreement, 
the other Party may request consultations with that Party, whic h shall accept 
those consultations without delay. During those consultations, the Parties shall 
cooperate to develop a solution to minimise negative effects on  bilateral trade. In 
situations where the Party requires an immediate action, that P arty may adopt the 
domestic technical regulation or conformity assessment procedur e before the 
completion of such consultations. That Party shall communicate and substantiate 
the urgency and imminent risks to safety or the environment.  
2. If the Parties fail to agree on a solution, the Party referr ed to in paragraph 1 
may adopt its domestic technical regulation or conformity asses sment procedure 
and the other Party may have recourse to dispute settlement und er Chapter 21 in 
accordance with Article 19 of this Annex if it deems that that domestic technical 
regulation or conformity assessment procedure could adversely a ffect trade 
between the Parties.  
3. The decision of the other Party whether or not to invoke con sultations 
under paragraph 1 is without prejudice to the right of that oth er Party to have 
recourse to dispute settlement under Chapter 21 in accordance w ith Article 19 of 
this Annex with respect to a new or amended domestic technical regulation or 
conformity assessment procedure adopted by the Party referred t o in paragraph 1.  
ARTICLE 14  
Products with new technologies or new features  
A Party shall not prevent or unduly delay the placing on its ma rket of a covered 
product on the ground that it incorporates a new technology or a new feature 
which has not yet been regulated unless there are duly substant iated risks to 
human health, safety or the environment. Each Party shall imple ment the 
relevant provisions of the 1958 Agreement relating to new techn ologies.  
ARTICLE 15  
Regulatory exception clause  
1. If there are urgent and compelling risks for human health, s afety or the 
environment, a Party may refuse the placing of a covered produc t on its market 
or may require the withdrawal from its market of a covered prod uct which is 
compliant with the technical regulations and conformity assessm ent procedures 
referred to in this Annex. Such a refusal or requirement shall not constitute a 
means of arbitrary or unjustifiable discrimination against the products of the other 
Party or a disguised restriction on trade.  
2. A Party's refusal or requirement referred to in paragraph 1 shall be notified 
to the other Party and to the manufacturer or the importer befo re its entry into 
force. The notification shall be accompanied by an objective, r easoned and 
detailed explanation of the risks and the measures, and any rel evant scientific 
and technical evidence. The Party referred to in paragraph 1 sh all endeavour to 
solve the situation via the application of the procedure referr ed to in Article 4 of 
the 1958 Agreement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 689
 
ARTICLE 16  
Regulatory measures restricting trade  
Each Party shall refrain from nullifying or impairing the marke t access benefits 
accruing to the other Party under this Annex through other regu latory measures 
specific to the sector covered by this Annex. This is without p rejudice to the 
right to adopt regulatory measures necessary for safety, enviro nmental protection 
or public health and the prevention of deceptive practices, pro vided that such 
measures are based on substantiated scientific or technical inf ormation and that 
the relevant cooperation provided for in this Annex has been un dertaken in good 
faith.  
ARTICLE 17  
Joint cooperation  
1. In order to further facilitate trade in motor vehicles, thei r parts and 
equipment and to address market access problems before they ari se, while 
ensuring safety and environmental protection, the Parties agree  to cooperate on 
any matters concerning covered products.  
2. Each Party shall respond to written and duly substantiated q uestions and 
comments by the other Party regarding any aspects concerning co vered 
products. Such response shall be made in writing, in a timely m anner and 
within a time period not exceeding 60 days after the date of re ceipt of those 
questions or comments.  
3. Following the exchanges referred to in paragraph 2, the Part ies shall 
cooperate to promptly clarify any remaining issues concerning c overed 
products and, where possible, address those issues with a view to seeking a 
mutually satisfactory solution.  
ARTICLE 18  
Safeguard  
1. During the 10 years following the entry into force of this A greement, each 
of the Parties reserves the right to suspend equivalent concess ions or other 
equivalent obligations in the event that the other Party (  1 ): 
(a) does not apply or ceases applying a UN Regulation as specif ied in Appendix 
2-C-1; or  
(b) introduces or amends any other regulatory measure that null ifies or impairs 
the benefits of the application of a UN Regulation as specified  in Appendix 
2-C-1.  
2. Suspensions pursuant to paragraph 1 shall remain in force on ly until a 
decision is made in accordance with the accelerated dispute set tlement 
procedure referred to in Article 19 of this Annex or a mutually  acceptable 
solution is found, including through consultations under subpar agraph (b) of 
Article 19 of this Annex, whichever is earlier.  
ARTICLE 19  
Accelerated dispute settlement  
Chapter 21 applies to this Annex subject to the following modif ications:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 690  
( 1 ) The level of the suspension of concessions or other obligatio ns shall be no more than the 
level of the amount of the bilateral trade between the Parties of products covered by the 
UN Regulation referred to in subparagraph 1(a) or (b) of this A rticle.
 (a) disputes concerning the interpretation or application of th is Annex shall be 
considered as matters of urgency;  
(b) the period for consultations provided for in paragraph 4 of  Article 21.5 shall 
be reduced from 45 days to 15 days;  
(c) the period for the issuance of the interim report of the pa nel provided for in 
paragraph 1 of Article 21.18 shall be reduced from 120 days to 60 days after 
the date of the establishment of the panel;  
(d) the period for the issuance of the final report provided fo r in paragraph 1 of 
Article 21.19 shall be reduced from 30 days to 15 days after th e date of the 
issuance of the interim report;  
(e) the following paragraph shall be deemed to be added to Arti cle 21.20: ‘The 
reasonable period of time should normally not exceed 90 days, a nd in no 
case shall exceed 150 days from the date of the issuance of the  final report in 
cases where the adoption of a measure by the Party complained a gainst does 
not require legislative action in order to bring that Party int o compliance.’; 
and 
(f) paragraphs 2 and 3 of Article 21.22 shall be replaced by th e following: ‘If 
the complaining Party decides not to request in accordance with  paragraph 1, 
or, in case such request is made and no mutually satisfactory c ompensation 
nor any other alternative arrangement has been agreed within 20  days after 
the date of receipt of the request made in accordance with para graph 1, the 
complaining Party shall be entitled, upon notification to the P arty complained 
against, to suspend any obligations, including on the reduction  or elimination 
of customs duties for covered products. The notification shall specify the 
level of suspension of obligations. The complaining Party shall  have the right 
to implement the suspension at any moment after the expiry of 1 0 days from 
the date of receipt of the notification by the Party complained  against.’.  
ARTICLE 20  
Working Group on Motor Vehicles and Parts  
1. The Working Group on Motor Vehicles and Parts established pu rsuant to 
paragraph 1 of Article 22.4 shall be responsible for the effect ive implementation 
and operation of this Annex.  
2. The functions of this Working Group shall be to:  
(a) discuss any matter arising under this Annex, upon a Party's  request;  
(b) assess the need for amending Appendixes 2-C-1 and 2-C-2, in  accordance 
with Articles 5 to 9 of this Annex;  
(c) carry out cooperation in accordance with this Annex;  
(d) carry out consultations in accordance with Article 13 of th is Annex;  
(e) establish  adhoc  working groups at the request of either Party, in order to 
address a specific issue raised by a Party; and  
(f) carry out other functions as may be delegated by the Joint Committee 
pursuant to subparagraph 5(b) of Article 22.1.  
3. Notwithstanding subparagraphs 3(a) and (c) of Article 22.4, the Working 
Group shall meet on request of a Party at such venues as mutual ly determined.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 691
 
APPENDIX 2-C-1  
UN REGULATIONS APPLIED BY BOTH PARTIES  
Regulation No  Title  
3 Uniform provisions concerning the approval of 
retro-reflecting devices for power-driven vehicles and their 
trailers  
4 Uniform provisions concerning the approval of devices for 
the illumination of rear registration plates of power-driven 
vehicles and their trailers  
6 Uniform provisions concerning the approval of direction 
indicators for power-driven vehicles and their trailers  
7 Uniform provisions concerning the approval of front and rear 
position lamps, stop-lamps and end-outline marker lamps for 
motor vehicles (except motor cycles) and their trailers  
10 Uniform provisions concerning the approval of vehicles with 
regard to electromagnetic compatibility  
11 Uniform provisions concerning the approval of vehicles with 
regard to door latches and door retention components  
12 Uniform provisions concerning the approval of vehicles with 
regard to the protection of the driver against the steering 
mechanism in the event of impact  
13 Uniform provisions concerning the approval of vehicles of 
categories M, N and O with regard to braking  
13-H  Uniform provisions concerning the approval of passenger 
cars with regard to braking  
14 Uniform provisions concerning the approval of vehicles with 
regard to safety-belt anchorages, ISOFIX anchorages 
systems, ISOFIX top tether anchorages and i-Size seating 
positions  
16 Uniform provisions concerning the approval of: 
I. Safety-belts, restraint systems, child restraint systems and  
ISOFIX child restraint systems for occupants of 
power-driven vehicles 
II. Vehicles equipped with safety-belts, safety-belt reminder, 
restraint systems, child restraint systems, ISOFIX child 
restraint systems and i-Size child restraint systems  
17 Uniform provisions concerning the approval of vehicles with 
regard to the seats, their anchorages and any head restraints  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 692
 
Regulation No  Title  
19 Uniform provisions concerning the approval of power-driven 
vehicle front fog lamps  
21 Uniform provisions concerning the approval of vehicles with 
regard to their interior fittings  
23 Uniform provisions concerning the approval of reversing and 
manoeuvring lamps for power-driven vehicles and their 
trailers  
25 Uniform provisions concerning the approval of head 
restraints (headrests), whether or not incorporated in vehicle 
seats  
26 Uniform provisions concerning the approval of vehicles with 
regard to their external projections  
27 Uniform provisions concerning the approval of advance 
warning triangles  
28 Uniform provisions concerning the approval of audible 
warning devices and of motor vehicles with regard to their 
audible signals  
30 Uniform provisions concerning the approval of pneumatic 
tyres for motor vehicles and their trailers  
34 Uniform provisions concerning the approval of vehicles with 
regard to the prevention of fire risks  
37 Uniform provisions concerning the approval of filament 
lamps for use in approved lamp units of power-driven 
vehicles and of their trailers  
38 Uniform provisions concerning the approval of rear fog 
lamps for power-driven vehicles and their trailers  
39 Uniform provisions concerning the approval of vehicles with 
regard to the speedometer and odometer equipment including 
its installation  
41 Uniform provisions concerning the approval of motor cycles 
with regard to noise  
43 Uniform provisions concerning the approval of safety glazing 
materials and their installation on vehicles  
44 Uniform provisions concerning the approval of restraining 
devices for child occupants of power-driven vehicles 
(‘Child Restraint Systems’)  
45 Uniform provisions concerning the approval of headlamp 
cleaners, and of power-driven vehicles with regard to 
headlamp cleaners  
46 Uniform provisions concerning the approval of devices for 
indirect vision and of motor vehicles with regard to the 
installation of these devices  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 693
 
Regulation No  Title  
48 Uniform provisions concerning the approval of vehicles with 
regard to the installation of lighting and light-signalling 
devices  
50 Uniform provisions concerning the approval of front position 
lamps, rear position lamps, stop lamps, direction indicators 
and rear-registration-plate illuminating devices for vehicles o f 
category L  
51 Uniform provisions concerning the approval of motor 
vehicles having at least four wheels with regard to their 
sound emissions  
53 Uniform provisions concerning the approval of category L3 
vehicles with regard to the installation of lighting and 
light-signalling devices  
54 Uniform provisions concerning the approval of pneumatic 
tyres for commercial vehicles and their trailers  
58 Uniform provisions concerning the approval of: 
I. Rear underrun protective devices (RUPDs) 
II. Vehicles with regard to the installation of an RUPD of 
an approved type 
III. Vehicles with regard to their rear underrun 
protection (RUP)  
60 Uniform provisions concerning the approval of two-wheeled 
motor cycles and mopeds with regard to driver-operated 
controls including the identification of controls, tell-tales 
and indicators  
62 Uniform provisions concerning the approval of power-driven 
vehicles with handlebars with regard to their protection 
against unauthorized use  
64 Uniform provisions concerning the approval of vehicles with 
regard to their equipment which may include: a temporary- 
use spare unit, run-flat tyres and/or a run-flat system, and/or  a 
tyre pressure monitoring system  
66 Uniform provisions concerning the approval of large 
passenger vehicles with regard to the strength of their super­
structure  
70 Uniform provisions concerning the approval of rear marking 
plates for heavy and long vehicles  
75 Uniform provisions concerning the approval of pneumatic 
tyres for L-category vehicles  
77 Uniform provisions concerning the approval of parking lamps 
for power-driven vehicles  
78 Uniform provisions concerning the approval of vehicles of 
categories L1, L2, L3, L4 and L5 with regard to braking  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 694
 
Regulation No  Title  
79 Uniform provisions concerning the approval of vehicles with 
regard to steering equipment  
80 Uniform provisions concerning the approval of seats of large 
passenger vehicles and of these vehicles with regard to the 
strength of the seats and their anchorages  
81 Uniform provisions concerning the approval of rear-view 
mirrors of two-wheeled power-driven vehicles with or 
without side car, with regard to the mounting of rear-view 
mirrors on handlebars  
85 Uniform provisions concerning the approval of internal 
combustion engines or electric drive trains intended for the 
propulsion of motor vehicles of categories M and N with 
regard to the measurement of net power and the maximum 
30 minutes power of electric drive trains  
87 Uniform provisions concerning the approval of daytime 
running lamps for power-driven vehicles  
91 Uniform provisions concerning the approval of side-marker 
lamps for motor vehicles and their trailers  
93 Uniform provisions concerning the approval of: 
I. Front underrun protective devices (FUPDs) 
II. Vehicles with regard to the installation of an FUPD of an 
approved type 
III. Vehicles with regard to their front underrun 
protection (FUP)  
94 Uniform provisions concerning the approval of vehicles with 
regard to the protection of the occupants in the event of a 
frontal collision  
95 Uniform provisions concerning the approval of vehicles with 
regard to the protection of the occupants in the event of a 
lateral collision  
98 Uniform provisions concerning the approval of motor vehicle 
headlamps equipped with gas-discharge light sources  
99 Uniform provisions concerning the approval of gas-discharge 
light sources for use in approved gas-discharge lamp units of 
power-driven vehicles  
100 Uniform provisions concerning the approval of vehicles with 
regard to specific requirements for the electric power train  
104 Uniform provisions concerning the approval of 
retro-reflective markings for vehicles of category M, N and O  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 695
 
Regulation No  Title  
110 Uniform provisions concerning the approval of: 
I. Specific components of motor vehicles using compressed 
natural gas (CNG) and/or liquefied natural gas (LNG) in 
their propulsion system 
II. Vehicles with regard to the installation of specific 
components of an approved type for the use of 
compressed natural gas (CNG) and/or liquefied natural 
gas (LNG) in their propulsion system  
112 Uniform provisions concerning the approval of motor vehicle 
headlamps emitting an asymmetrical passing-beam or 
a driving-beam or both and equipped with filament lamps 
and/or light-emitting diode (LED) modules  
113 Uniform provisions concerning the approval of motor vehicle 
headlamps emitting a symmetrical passing-beam or a driving- 
beam or both and equipped with filament, gas-discharge light 
sources or LED modules  
116 Uniform provisions concerning the protection of motor 
vehicles against unauthorized use  
117 Uniform provisions concerning the approval of tyres with 
regard to rolling sound emissions and/or to adhesion on 
wet surfaces and/or to rolling resistance  
119 Uniform provisions concerning the approval of cornering 
lamps for power-driven vehicles  
121 Uniform provisions concerning the approval of vehicles with 
regard to the location and identification of hand controls, 
tell-tales and indicators  
123 Uniform provisions concerning the approval of adaptive 
front-lighting systems (AFS) for motor vehicles  
125 Uniform provisions concerning the approval of motor 
vehicles with regard to the forward field of vision of the 
motor vehicle driver  
127 Uniform provisions concerning the approval of motor 
vehicles with regard to their pedestrian safety performance  
128 Uniform provisions concerning the approval of light emitting 
diode (LED) light sources for use in approved lamp units on 
power-driven vehicles and their trailers  
129 Uniform provisions concerning the approval of Enhanced 
Child Restraint Systems used on board of motor 
vehicles (ECRS)  
130 Uniform provisions concerning the approval of motor 
vehicles with regard to the Lane Departure Warning 
System (LDWS)  
131 Uniform provisions concerning the approval of motor 
vehicles with regard to the Advanced Emergency Braking 
Systems (AEBS)  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 696
 
Regulation No  Title  
134 Uniform provisions concerning the approval of motor 
vehicles and their components with regard to the 
safety-related performance of Hydrogen-Fuelled 
Vehicles (HFCV) (  1 ) 
135 Uniform provisions concerning the approval of vehicles with 
regard to their Pole Side Impact performance (PSI)  
136 Uniform provisions concerning the approval of vehicles of 
category L with regard to specific requirements for the 
electric power train  
137 Uniform provisions concerning the approval of passenger 
cars in the event of a frontal collision with focus on the 
restraint system  
138 Uniform provisions concerning the approval of Quiet Road 
Transport Vehicles with regard to their reduced audibility  
139 Uniform provisions concerning the approval of passenger 
cars with regard to Brake Assist Systems (BAS)  
140 Uniform provisions concerning the approval of passenger 
cars with regard to Electronic Stability Control (ESC) 
systems  
141 Uniform provisions concerning the approval of vehicles with 
regard to their Tyre Pressure Monitoring Systems (TPMS)  
142 Uniform provisions concerning the approval of motor 
vehicles with regard to the installation of their tyres  
145 Uniform provisions concerning the approval of vehicles with 
regard to ISOFIX anchorage systems, ISOFIX top tether 
anchorages and i-Size seating positions  
146 Uniform provisions concerning the approval of motor 
vehicles and their components with regard to the 
safety-related performance of hydrogen-fuelled vehicles of 
categories L1, L2, L3, L4 and L5  
( 1 ) For Japan, to the extent that the containers are marked in ac cordance with Article 46 of 
the High Pressure Gas Safety Act (Law No.204 of 1951) of Japan,  the conditions to 
approve a vehicle type that has been approved by a type approva l authority of the 
European Union in accordance with UN Regulation No.134 shall be  as follows: 
(a) at the time of application pursuant to the High Pressure Ga s Safety Act of Japan, 
the manufacturer or its legal representative in Japan shall pre sent that: 
(i) the material of the containers is equivalent to SUS F 316L specified under JIS 
(Japan Industrial Standard) G 3214; for the purpose of this sub paragraph, the 
compliance with DIN1.4435 as of the date of entry into force of  this 
Agreement is considered as fulfilling of this requirement; 
(ii) ‘the Nickel Equivalent’ (mass %) is more than 28.5; for th e purposes of this 
subparagraph, ‘Nickel Equivalent’ (mass %) is defined as: 
‘12.6[C]+0.35[Si]+1.05[Mn]+[Ni]+0.65[Cr]+0.98[Mo]’ and shall be  proved by 
the Material Mill Sheet; and 
(iii) the test result for ‘Reduction of Area’ is more than 75 % ; in case the test result 
is between 72 % and 75 %, the application will be examined taki ng into 
account ‘the Nickel Equivalent’; and 
(b) individual vehicles are subject to a 2-year periodic inspec tion for the hydrogen 
storage system in accordance with Articles 49 and 49-4 of the H igh Pressure Gas 
Safety Act of Japan and the system shall be removed after 15 ye ars from the date of 
production. 
This footnote shall cease to have effect at the time when both Parties have completed the 
work in the Phase 2 of GTR No. 13 Global technical regulation o n hydrogen and fuel 
cell vehicles and have applied the corresponding UN Regulation under the 1958 
Agreement.  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 697
 
APPENDIX 2-C-2  
UN REGULATIONS APPLIED BY ONE OF THE PARTIES AND NOT YET 
CONSIDERED BY THE OTHER PARTY  
Regulation 
No Title  Date of appli­
cation by the 
other Party (  1 ) 
73 Uniform provisions concerning the approval of: 
I. Vehicles with regard to their lateral protection 
devices (LPD) 
II. Lateral protection devices (LPD) 
III. Vehicles with regard to the installation of LPD 
of an approved type according to Part II of 
this Regulation  
126 Uniform provisions concerning the approval of 
partitioning systems to protect passengers against 
displaced luggage, supplied as non-original vehicle 
equipment  
( 1 ) Dates to be agreed in accordance with paragraph 2 of Article 5 of this Annex.  ▼M2 02018A1227(01) — EN — 01.02.2021 — 001.001 — 698
 
ANNEX 2-D  
FACILITATION OF SHOCHU EXPORT  
Single distilled  shochu , as defined in subparagraph 10 of Article 3 of the Liquor 
Tax Law (Law No. 6 of 1953) of Japan, produced by pot still and  bottled in 
Japan, shall be allowed to be placed on the market of the Europ ean Union in 
traditional bottles of four  go ( 1 )
 or one  sho ( 2 )
 , provided that other 
applicable legal requirements of the European Union are fulfill ed. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 699  
( 1 ) One  go
 is equal to 180 ml. 
( 2 ) One  sho is equal to 1,800 ml.
 ANNEX 2-E  
FACILITATION OF WINE PRODUCT EXPORT  
PART 1  
European Union  
SECTION A  
Laws and regulations of the European Union referred to in subpa ragraphs 1(a) 
and 2(a) of Article 2.25  
The product definitions and the oenological practices authorise d and restrictions 
applied in the European Union referred to in subparagraphs 1(a)  and 2(a) of 
Article 2.25 are set out in the following laws and regulations:  
— Regulation (EU) No 1308/2013 of the European Parliament and o f the 
Council of 17 December 2013 establishing a common organisation of the 
markets in agricultural products and repealing Council Regulati ons (EEC) 
No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/ 2007 
(OJ L 347, 20.12.2013, p. 671), in particular production rules in the wine 
sector, in accordance with Articles 75, 78, 80, 81, 83 and 91, Part II of 
Annex VII and Parts I and II of Annex VIII to that Regulation, provided 
that they concern products within the scope of Section C of Cha pter 2; and  
— Commission Regulation (EC) No 606/2009 of 10 July 2009 laying  down 
certain detailed rules for implementing Council Regulation (EC)  
No 479/2008 as regards the categories of grapevine products, oe nological 
practices and the applicable restrictions (OJ L 193, 24.7.2009,  p. 1), 
provided that they concern products within the scope of Section  C of 
Chapter 2.  
SECTION B  
Oenological practices for phase one referred to in subparagraph  2(b) of 
Article 2.25  
The oenological practices in the European Union for phase one r eferred to in 
subparagraph 2(b) of Article 2.25 shall comprise the following:  
— Calcium alginate;  
— Caramel;  
— L(+) tartaric acid;  
— Lysozyme;  
— Microcrystalline cellulose;  
— Oak chips;  
— Perlite;  
— Potassium alginate;  
— Potassium bisulphite = potassium hydrogen sulphite;  
— Potato protein; and  
— Yeast protein extracts.  
SECTION C  
Oenological practices for phase two referred to in paragraph 2 of Article 2.26  
The oenological practices in the European Union for phase two r eferred to in 
paragraph 2 of Article 2.26 shall comprise the following:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 700
 
— Ammonium bisulphite;  
— Calcium carbonate + double calcium salt of L(+) tartaric and L(-) malic 
acids;  
— Chitin-glucan derived from Aspergillus;  
— Dimethyldicarbonate (DMDC);  
— Metatartaric acid;  
— Neutral potassium tartrate;  
— Neutral salt of potassium DL tartaric acid; and  
— Polyvinylimidazole-polyvinylpyrrolidone copolymers (PVI/PVP).  
SECTION D  
Oenological practices for phase three referred to in paragraph 2 of Article 2.27  
The oenological practices in the European Union for phase three  referred to in 
paragraph 2 of Article 2.27 shall comprise the following:  
— Argon;  
— Calcium phytate;  
— Calcium tartrate;  
— Copper sulphate;  
— Kaolin (aluminium silicate);  
— Malolactic fermentation activators;  
— Potassium bicarbonate = potassium hydrogen carbonate = potass ium acid 
carbonate;  
— Potassium caseinate; and  
— Potassium ferrocyanide.  
PART 2  
Japan  
SECTION A  
Laws and regulations of Japan referred to in subparagraphs 1(a)  and 2(a) of 
Article 2.25  
The product definitions and the oenological practices authorise d and restrictions 
applied in Japan referred to in subparagraphs 1(a) and 2(a) of Article 2.25 are set 
out in the following laws and regulations:  
— Paragraph 1 of Article 2, subparagraph 13 of Article 3 and pa ragraphs 2 and 
9 of Article 43 of the Liquor Tax Law (Law No. 6 of 1953), prov ided that 
they concern products within the scope of Section C of Chapter 2; 
— Paragraphs 1, 2 and 4 of Article 7 and paragraph 15 of Articl e 50 of the 
Cabinet Order for Enforcement of the Liquor Tax Law (Cabinet Or der No. 97 
of 1962), provided that they concern products within the scope of Section C 
of Chapter 2;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 701
 
— Subparagraphs 8.2 and 8.3 of Article 13 of the Regulation for  Enforcement of 
the Liquor Tax Law (Ministerial Ordinance of Ministry of Financ e No. 26 of 
1962), provided that they concern products within the scope of Section C of 
Chapter 2;  
— Paragraphs 3, 5, 7 and 15 of the ‘general provisions’ as well  as paragraphs 1 
to 4, 6, 7, 9 and 11 of ‘the definitions of fruit wine and swee t fruit wine’ of 
Article 3 of Part II, and subparagraph 3.6 of Article 86-6 of C hapter 1 of 
Part VIII of the Notification of the Interpretation of the Liqu or Tax Law and 
Other Laws and Orders relating to the Administration of Liquor Affairs, Etc. 
(Notification of National Tax Agency of 1999), provided that th ey concern 
products within the scope of Section C of Chapter 2;  
— The Notice on determination of the items of liquor to which t he materials for 
the preservation of liquors can be blended (Notice of National Tax Agency 
No. 5 of 1997), provided that it concerns products within the s cope of 
Section C of Chapter 2;  
— The Notification of the handling of the ‘materials which can be blended to 
the liquors for the preservation of them’ (Notification of Nati onal Tax 
Agency of 1997), provided that it concerns products within the scope of 
Section C of Chapter 2; and  
— Subparagraph 1.3 and the Annex table of the Notice on establi shing labelling 
standards for manufacturing process and quality of wine, etc. ( Notice of 
National Tax Agency No. 18 of 2015), provided that they concern  
products within the scope of Section C of Chapter 2.  
SECTION B  
Oenological practices for phase one referred to in subparagraph  1(b) of 
Article 2.25  
The oenological practices in Japan for phase one referred to in  subparagraph 1(b) 
of Article 2.25 shall comprise the following:  
(a) Enrichment  
Enrichment by sucrose, glucose and fructose (hereinafter referr ed to as 
‘saccharides’) may be applied, except where the weight (  1 ) of saccharides 
used for enrichment exceeds the weight of saccharides which the  original 
grape must contains (  2 ). 
(b) Acidification and de-acidification  
Acidification or de-acidification may be applied, except where such practice 
is not in accordance with Section 3.3(a) of Codex General Stand ard for Food 
Additives (  3 ). 
(c) Grape variety  
Grapes from any varieties, including those different from  vitis vinifera , can 
be used for the purpose of producing Japan wine, provided that those grapes 
are harvested in Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 702  
( 1 ) The weight of saccharides used for enrichment shall be expres sed as inverted 
saccharides: weight of inverted saccharides = weight of glucose  + weight of fructose + 
weight of sucrose x 1.05 
( 2 ) For the purposes of Section C of Chapter 2, both enrichment a nd acidification shall not 
be applied to the same product as referred to in paragraph 7 of  Point C of Part I of 
Annex VIII to Regulation (EU) No 1308/2013. 
( 3 ) For the purposes of Section C of Chapter 2, both acidificatio n and de-acidification shall 
not be applied to the same product as referred to in paragraph 7 of Point C of Part I of 
Annex VIII to Regulation (EU) No 1308/2013.
 (d) Limits of alcoholic strength, total acidity content and vol atile acidity content  
The lower limit for alcoholic strength is 1 per cent (volume) a s actual 
alcoholic strength. The upper limit for alcoholic strength is l ess than 
15 per cent (volume) as actual alcoholic strength. However, it may reach 
up to less than 20 per cent (volume) as actual alcoholic streng th for Japan 
wine which has been produced without any enrichment. No limitat ion is 
imposed with regard to total acidity and volatile acidity.  
(e) Finalising practice  
(i) Brandy (  1 ), sweeteners (in the form of saccharides, grape must or 
concentrated grape must whose grapes have been harvested in Jap an) 
or Japan wine may be added to Japan wine, after fermentation, o nly if 
that Japan wine has been fermented in the container which is ai med for 
direct shipping (without changing container). The weight (  2 ) of added 
saccharides shall not exceed 10 per cent of the total weight of  the Japan 
wine after adding the above mentioned brandy, sweeteners or Jap an 
wine.  
(ii) Sweeteners in the form of grape must or concentrated grape  must whose 
grapes have been harvested in Japan may be added to Japan wine,  after 
fermentation, only if the saccharides weight in added sweetener s in the 
form of grape must or concentrated grape must does not exceed 1 0 per 
cent of the total weight of the Japan wine after adding the abo ve 
mentioned sweeteners.  
(iii) Sweeteners in the form of saccharides may be added to Jap an wine, after 
fermentation, only if the weight (  3 ) of added saccharides does not exceed 
10 per cent of the total weight of the Japan wine after adding the 
saccharides.  
SECTION C  
Oenological practices for phase two referred to in paragraph 1 of Article 2.26  
The oenological practices in Japan for phase two referred to in  paragraph 1 of 
Article 2.26 shall comprise the following:  
— kaki (persimmon) tannin;  
— microfibrillated cellulose;  
— phytic acid;  
— sodium ascorbate; and  
— sodium caseinate.  
SECTION D  
Oenological practices for phase three referred to in paragraph 1 of Article 2.27  
The oenological practices in Japan for phase three referred to in paragraph 1 of 
Article 2.27 shall comprise the following:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 703  
( 1 ) Brandy used for finalising practice under Section C of Chapte r 2 of this Agreement shall 
be made of grapes, including grape pomace and concentrated grap e must, and only 
contain substances authorised in Annex I A to Commission Regula tion (EC) 
No 606/2009. 
( 2 ) The weight of added saccharides shall be expressed as inverte d saccharides: weight of 
inverted saccharides = weight of glucose + weight of fructose +  weight of 
sucrose x 1.05. 
( 3 ) The weight of added saccharides shall be expressed as inverte d saccharides: weight of 
inverted saccharides = weight of glucose + weight of fructose +  weight of 
sucrose x 1.05.
 — acid calcium phosphate (calcium dihydrogen phosphate);  
— acid potassium phosphate (dipotassium hydrogen phosphate and potassium 
dihydrogen phosphate);  
— activated acid clay;  
— agar;  
— ammonia;  
— ammonium phosphate (ammonium dihydrogen phosphate);  
— calcium chloride;  
— carrageenan;  
— collagen;  
— erythorbic acid;  
— magnesium chloride;  
— magnesium sulfate;  
— phosphoric acid;  
— potassium carbonate;  
— sodium alginate;  
— sodium bicarbonate;  
— sodium carbonate;  
— sodium chloride (salt);  
— sodium erythorbate; and  
— wheat flour.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 704
 
ANNEX 3-A  
INTRODUCTORY NOTES TO PRODUCT SPECIFIC RULES OF ORIGIN  
Note 1  
General principles  
1. This Annex sets out the general rules for the applicable req uirements of 
Annex 3-B provided for in subparagraph 1(c) of Article 3.2.  
2. For the purposes of this Annex and Annex 3-B, the requiremen ts for a product 
to be originating in accordance with subparagraph 1(c) of Artic le 3.2 are a 
change in tariff classification, a production process, a maximu m value of 
non-originating materials, a minimum regional value content, or  any other 
requirement specified in this Annex and Annex 3-B.  
3. Reference to weight in a product specific rule of origin mea ns the net weight, 
which is the weight of a material or a product, not including t he weight of 
packaging.  
4. This Annex, Annex 3-B and Annex 3-E are based on the Harmoni zed System, 
as amended on 1 January 2017.  
Note 2  
The structure of Annex 3-B  
1. Notes on Sections or Chapters, where applicable, are read in  conjunction with 
the product specific rules of origin for the relevant Section, Chapter, heading 
or subheading.  
2. Each product specific rule of origin set out in Column 2 of Annex 3-B applies 
to the corresponding product identified in Column 1 of Annex 3- B. 
3. If a product is subject to alternative product specific rule s of origin, the 
product shall be originating if it satisfies one of the alterna tives. If a 
product is subject to a product specific rule of origin that in cludes multiple 
requirements, the product shall be originating only if it satis fies all of the 
requirements.  
4. For the purpose of this Annex and Annex 3-B,  
(a) ‘Chapter’ means the first two-digits in the tariff classifi cation number 
under the Harmonized System;  
(b) ‘heading’ means the first four-digits in the tariff classif ication number 
under the Harmonized System;  
(c) ‘Section’ means a section of the Harmonized System; and  
(d) ‘subheading’ means the first six-digits in the tariff class ification number 
under the Harmonized System.  
5. For the purposes of product specific rules of origin, the fo llowing 
abbreviations apply (  1 ): ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 705  
( 1 ) For greater certainty, if a requirement of a change in tariff  classification provides for 
exception for a change from certain Chapters, headings or subhe adings, none of the non 
originating materials of those Chapters, headings or subheading s may be used, indi­
vidually or jointly.
 ‘CC’  means production from non-originating materials of any Chapter , 
except that of the product, or a change to the Chapter, heading  or 
subheading from any other Chapter; this means that all 
non-originating materials used in the production of the product  
must undergo a change in tariff classification at the 2-digit l evel 
(i.e. a change in Chapter) of the Harmonized System.  
‘CTH’  means production from non-originating materials of any heading , 
except that of the product, or a change to the Chapter, heading  or 
subheading from any other heading; this means that all 
non-originating materials used in the production of the product  
must undergo a change in tariff classification at the 4-digit l evel 
(i.e. a change in heading) of the Harmonized System.  
‘CTSH’  means production from non-originating materials of any 
subheading, except that of the product, or a change to the 
Chapter, heading or subheading from any other subheading; this 
means that all non-originating materials used in the production  of 
the product must undergo a change in tariff classification at t he 6- 
digit level (i.e. a change in sub-heading) of the Harmonized 
System.  
Note 3  
Application of Annex 3-B  
1. Paragraph 3 of Article 3.2, concerning products having acqui red originating 
status which are used in the production of other products, appl ies irrespective 
of whether or not this status has been acquired inside the same  factory in a 
Party where those products are used.  
2. If a product specific rule of origin provides that a specifi ed non-originating 
material may not be used or that the value or weight of a speci fied 
non-originating material cannot exceed a specific threshold, th ose 
requirements do not apply to non-originating materials classifi ed elsewhere 
in the Harmonized System.  
3. If a product specific rule of origin provides that a product  shall be produced 
from a particular material, this does not prevent the use of ot her materials 
which cannot satisfy the requirement because of their inherent nature.  
Note 4  
Calculation of a maximum value of non-originating materials and  of a minimum 
regional value content  
Definitions:  
1. For the purposes of product specific rules of origin:  
(a) ‘customs value’ means the value as determined in accordance  with the 
Agreement on Implementation of Article VII of the General Agree ment 
on Tariffs and Trade 1994;  
(b) ‘EXW’ means:  
(i) the ex-works price of the product paid or payable to the ma nufacturer 
in whose undertaking the last working or processing is carried out, 
provided that the price includes the value of all the materials  used and 
all other costs incurred in the production of a product minus a ny 
internal taxes which are, or may be, repaid when the product 
obtained is exported; or  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 706
 
(ii) if there is no price paid or payable or if the actual pric e paid does not 
reflect all costs related to the production of the product whic h are 
actually incurred in the production of a product, the value of all the 
materials used and all other costs incurred in the production o f the 
product in the exporting Party which:  
(A) include selling, general and administrative expenses, as we ll as 
profit, that can be reasonably allocated to the product; and  
(B) exclude the costs of freight, insurance, all other costs in curred in 
transporting the product and any internal taxes of the exportin g 
Party which are, or may be, repaid when the product obtained is  
exported;  
(c) ‘FOB’ means:  
(i) the free on board price of the product paid or payable to t he seller 
regardless of the mode of shipment, provided that the price inc ludes 
the value of all the materials used and all other costs incurre d in the 
production of a product and its transportation to the exportati on port 
in the Party, minus any internal taxes which are, or may be, re paid 
when the product obtained is exported; or  
(ii) if there is no price paid or payable or if the actual pric e paid does not 
reflect all costs related to the production of the product whic h are 
actually incurred in the production of a product, the value of all the 
materials used and all other costs incurred in the production o f the 
product in the exporting Party, and its transportation to the e xpor­
tation port in the Party which:  
(A) include selling, general and administrative expenses, as we ll as 
profit, that can be reasonably allocated to the product, the co sts 
of freight and insurance; and  
(B) exclude any internal taxes of the exporting Party which are , or 
may be, repaid when the product obtained is exported;  
(d) ‘MaxNOM’ means the maximum value of non-originating materia ls 
expressed as a percentage;  
(e) ‘RVC’ means the minimum regional value content of a product , expressed 
as a percentage; and  
(f) ‘VNM’ means the value of non-originating materials used in the 
production of the product which is its customs value at the tim e of 
importation including freight, insurance where appropriate, pac king and 
all the other costs incurred in transporting the materials to t he importation 
port in the Party where the producer of the product is located.  Where it is 
not known and cannot be ascertained, the first ascertainable pr ice paid for 
the non-originating materials in either Party is used.  
2. For the calculation of MaxNOM and RVC, the following formula s apply:  
MaxNOMð%Þ ¼ VNM 
EXW Ü 100 
RVCð%Þ ¼ FOB Ä VNM 
FOB Ü 100 ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 707
 
Note 5  
Definitions of processes referred to in Sections V to VII in An nex 3-B  
For the purposes of product specific rules of origin:  
(a) ‘biotechnological processing’ means:  
(i) biological or biotechnological culturing (including cell cu lture), hybri­
disation or genetic modification of micro-organisms (bacteria, viruses 
(including phages) etc.) or human, animal or plant cells; and  
(ii) production, isolation or purification of cellular or inter cellular structures 
(such as isolated genes, gene fragments and plasmids), or ferme ntation;  
(b) ‘change in particle size’ means the deliberate and controll ed modification in 
particle size of a product, other than by merely crushing or pr essing, resulting 
in a product with a defined particle size, defined particle siz e distribution or 
defined surface area, which is relevant to the purposes of the resulting 
product and with physical or chemical characteristics different  from those 
of the input materials;  
(c) ‘chemical reaction’ means a process (including a biochemica l processing) 
which results in a molecule with a new structure by breaking in tramolecular 
bonds and by forming new intramolecular bonds, or by altering t he spatial 
arrangement of atoms in a molecule, with the exception of the f ollowing 
which are not considered to be chemical reactions for the purpo se of this 
definition:  
(i) dissolving in water or other solvents;  
(ii) the elimination of solvents including solvent water; or  
(iii) the addition or elimination of water of crystallisation;  
(d) ‘distillation’ means:  
(i) atmospheric distillation: a separation process in which pet roleum oils are 
converted, in a distillation tower, into fractions according to  boiling 
point and the vapour then condensed into different liquefied fr actions; 
products produced from petroleum distillation may include lique fied 
petroleum gas, naphtha, gasoline, kerosene, diesel or heating o il, light 
gas oils and lubricating oil; and  
(ii) vacuum distillation: distillation at a pressure below atmo spheric but not 
so low that it would be classed as molecular distillation; vacu um distil­
lation is used for distilling high-boiling and heat-sensitive m aterials such 
as heavy distillates in petroleum oils to produce light to heav y vacuum 
gas oils and residuum;  
(e) ‘isomer separation’ means the isolation or separation of is omers from a 
mixture of isomers;  
(f) ‘mixing and blending’ means the deliberate and proportional ly controlled 
mixing or blending (including dispersing) of materials, other t han the 
addition of diluents, only to conform to predetermined specific ations which 
results in the production of a product having physical or chemi cal characte­
ristics that are relevant to the purposes or uses of the produc t and are 
different from the input materials;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 708
 
(g) ‘production of standard materials’ (including standard solu tions) means a 
production of a preparation suitable for analytical, calibratin g or referencing 
uses with precise degrees of purity or proportions certified by  the manu­
facturer; and  
(h) ‘purification’ means a process which results in the elimina tion of at least 80 
per cent of the content of existing impurities.  
Note 6  
Definitions of terms used in Section XI of Annex 3-B  
For the purposes of product specific rules of origin:  
(a) ‘man-made staple fibres’ means synthetic or artificial fila ment tow, staple 
fibres or waste, of headings 55.01 to 55.07;  
(b) ‘natural fibres’ means fibres other than synthetic or artif icial fibres. Their use 
is restricted to the stages before spinning takes place, includ ing waste, and, 
unless otherwise specified, includes fibres which have been car ded, combed 
or otherwise processed, but not spun; ‘natural fibres’ includes  horsehair of 
heading 05.11, silk of headings 50.02 and 50.03, wool-fibres an d fine or 
coarse animal hair of headings 51.01 to 51.05, cotton fibres of  headings 52.01 
to 52.03, and other vegetable fibres of headings 53.01 to 53.05 ; 
(c) ‘printing’ means a technique by which an objectively assess ed function, such 
as colour, design, or technical performance, is given to a text ile substrate 
with a permanent character, using screen, roller, digital or tr ansfer tech­
niques; and  
(d) ‘printing (as standalone operation)’ means a technique by w hich an 
objectively assessed function, such as colour, design, or techn ical 
performance, is given to a textile substrate with a permanent c haracter, 
using screen, roller, digital or transfer techniques combined w ith at least 
two preparatory or finishing operations (such as scouring, blea ching, 
mercerizing, heat setting, raising, calendaring, shrink resista nce processing, 
permanent finishing, decatising, impregnating, mending and burl ing, 
shearing, singeing, process of air-tumbler, process of stenter,  milling, steam 
and shrinking, and wet decatising), provided that the value of all the 
non-originating materials used does not exceed 50 per cent of t he EXW or 
45 per cent of the FOB of the product.  
Note 7  
Tolerances applicable to products containing two or more basic textile materials  
1. For the purposes of this Note, basic textile materials are t he following:  
(a) silk;  
(b) wool;  
(c) coarse animal hair;  
(d) fine animal hair;  
(e) horsehair;  
(f) cotton;  
(g) paper-making materials and paper;  
(h) flax;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 709
 
(i) true hemp;  
(j) jute and other textile bast fibres;  
(k) sisal and other textile fibres of the genus Agave;  
(l) coconut, abaca, ramie and other vegetable textile fibres;  
(m) synthetic man-made filaments;  
(n) artificial man-made filaments;  
(o) current-conducting filaments;  
(p) synthetic man-made staple fibres of polypropylene;  
(q) synthetic man-made staple fibres of polyester;  
(r) synthetic man-made staple fibres of polyamide;  
(s) synthetic man-made staple fibres of polyacrylonitrile;  
(t) synthetic man-made staple fibres of polyimide;  
(u) synthetic man-made staple fibres of polytetrafluoroethylene ; 
(v) synthetic man-made staple fibres of poly (phenylene sulphid e); 
(w) synthetic man-made staple fibres of poly (vinyl chloride);  
(x) other synthetic man-made staple fibres;  
(y) artificial man-made staple fibres of viscose;  
(z) other artificial man-made staple fibres;  
(aa) yarn made of polyurethane segmented with flexible segments  of 
polyether, whether or not gimped;  
(bb) yarn made of polyurethane segmented with flexible segments  of 
polyester whether or not gimped;  
(cc) products of heading 56.05 (metallised yarn) incorporating strip 
consisting of a core of aluminium foil or of a core of plastic film 
irrespective of whether or not coated with aluminium powder, of  a  
width not exceeding 5 mm, sandwiched by means of a transparent or 
coloured adhesive between two layers of plastic film;  
(dd) other products of heading 56.05;  
(ee) glass fibres; and  
(ff) metal fibres.  
2. Where reference to this Note is made in Annex 3-B, the requi rements set out 
in its Column 2 shall not apply, as a tolerance, to non-origina ting basic textile 
materials which are used in the production of a product, provid ed that:  
(a) the product contains two or more basic textile materials; a nd 
(b) the weight of the non-originating basic textile materials, taken together, 
does not exceed 10 per cent of the total weight of all the basi c textile 
materials used.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 710
 
For example:  
For a woollen fabric of heading 51.12 containing woollen yarn o f heading 
51.07, synthetic yarn of staple fibres of heading 55.09 and mat erials other 
than basic textile materials, non-originating woollen yarn whic h does not 
satisfy the requirement set out in Annex 3-B, or non-originatin g synthetic 
yarn which does not satisfy the requirement set out in Annex 3- B, or a 
combination of both, may be used, provided that their total wei ght does not 
exceed 10 per cent of the weight of all the basic textile mater ials. 
3. Notwithstanding Note 7.2 (b), for products containing ‘yarn made of poly­
urethane segmented with flexible segments of polyether, whether  or not 
gimped’, the maximum tolerance is 20 per cent. However, the per centage 
of the other non-originating basic textile materials shall not exceed 10 per 
cent.  
4. Notwithstanding Note 7.2 (b), for products containing ‘strip  consisting of a 
core of aluminium foil or of a core of plastic film irrespectiv e of whether or 
not coated with aluminium powder, of a width not exceeding 5 mm , sand­
wiched by means of a transparent or coloured adhesive between t wo layers of 
plastic film’, the maximum tolerance is 30 per cent. However, t he percentage 
of the other non-originating basic textile materials shall not exceed 
10 per cent.  
5. For a product of headings 51.06 to 51.10 and headings 52.04 to 52.07, 
non-originating man-made fibres may be used in the process of s pinning of 
natural fibres, provided that their total weight does not excee d 40 per cent of 
the weight of the product.  
Note 8  
Other tolerances applicable to certain textile products  
1. Where reference to this Note is made in Annex 3-B, non-origi nating textile 
materials (with the exception of linings and interlinings) whic h do not satisfy 
the requirements set out in its Column 2 for a made-up textile product may be 
used, provided that they are classified in a heading other than  that of the 
product and that their value does not exceed 8 per cent of the EXW or FOB 
of the product.  
2. Non-originating materials which are not classified in Chapte rs 50 to 63 may 
be used without restriction in the production of textile produc ts classified in 
Chapters 61 to 63, whether or not they contain textiles.  
For example:  
If a requirement set out in Annex 3-B provides that yarn shall be used, for a 
certain textile item (such as trousers), this does not prevent the use of 
non-originating metal items (such as buttons), because metal it ems are not 
classified in Chapters 50 to 63. For the same reasons, it does not prevent the 
use of non-originating slide fasteners, even though slide-faste ners normally 
contain textiles.  
3. Where a requirement set out in Annex 3-B consists in a maxim um value of 
non-originating materials, the value of the non-originating mat erials which are 
not classified in Chapters 50 to 63 shall be taken into account  in the calcu­
lation of the value of the non-originating materials.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 711
 
ANNEX 3-B  
PRODUCT SPECIFIC RULES OF ORIGIN  
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
SECTION I  LIVE ANIMALS; ANIMAL PRODUCTS  
Chapter 1  Live animals  
01.01-01.06  All animals of Chapter 1 are wholly obtained.  
Chapter 2  Meat and edible meat offal  
02.01-02.10  Production in which all the materials of Chapters 1 and 
2 used are wholly obtained.  
Chapter 3  Fish and crustaceans, molluscs and other aquatic 
invertebrates  
– Atlantic Bluefin tuna 
(Thunnus thynnus ): All Atlantic Bluefin tuna ( Thunnus thynnus ) is wholly 
obtained; or 
production in which Atlantic Bluefin tuna ( Thunnus 
thynnus ) is subject to caging in farms with subsequent 
feeding and fattening/farming for a minimum period of 
3 months in a Party. The duration of the fattening or 
farming shall be established according to the date of 
the caging operation and the date of harvesting 
recorded in the electronic Bluefin tuna Catch 
Document (eBCD) of the International Commission 
for the Conservation of Atlantic Tunas (ICCAT).  
– Others:  All fish and crustaceans, molluscs and other aquatic 
invertebrates are wholly obtained.  
Chapter 4  Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or 
included  
04.01-04.10  Production in which all the materials of Chapter 4 used 
are wholly obtained.  
Chapter 5  Products of animal origin, not elsewhere specified or 
included  
05.01-05.11  CTH  
SECTION II  VEGETABLE PRODUCTS  
Chapter 6  Live trees and other plants; bulbs, roots and the like; 
cut flowers and ornamental foliage  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 712
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
06.01-06.04  Production in which all the materials of Chapter 6 used 
are wholly obtained.  
Chapter 7  Edible vegetables and certain roots and tubers  
07.01-07.14  Production in which all the materials of Chapter 7 used 
are wholly obtained.  
Chapter 8  Edible fruit and nuts; peel of citrus fruit or melons  
08.01-08.14  Production in which all the materials of Chapter 8 used 
are wholly obtained.  
Chapter 9  Coffee, tea, maté and spices  
09.01  CTSH; or 
Blending.  
0902.10-0902.20  Production in which all the materials of subheadings 
0902.10 and 0902.20 used are wholly obtained.  
0902.30-0903.00  CTSH; or 
Blending.  
09.04-09.10  CTSH; or 
Blending, crushing or grinding.  
Chapter 10  Cereals  
10.01-10.08  Production in which all the materials of Chapter 10 
used are wholly obtained.  
Chapter 11  Products of the milling industry; malt; starches; inulin; 
wheat gluten  
11.01-11.09  Production in which all the materials of Chapters 10 
and 11, headings 07.01, 07.13, 07.14 and 23.03, 
subheading 0710.10 and dried potatoes of subheading 
0712.90 used are wholly obtained.  
Chapter 12  Oil seeds and oleaginous fruits; miscellaneous grains, 
seeds and fruit; industrial or medicinal plants; straw 
and fodder  
12.01  CTH  
12.02-12.14  CTH except from heading 12.01.  
Chapter 13  Lac; gums, resins and other vegetable saps and extracts  
1301.20-1302.19  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 713
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
1302.20  CTSH; however, non-originating pectic substances may 
be used.  
1302.31  CTH  
1302.32  CTSH; however, non-originating mucilages and 
thickeners derived from locust beans may be used.  
1302.39  CTH  
Chapter 14  Vegetable plaiting materials; vegetable products not 
elsewhere specified or included  
14.01-14.04  Production in which all the materials of Chapter 14 
used are wholly obtained.  
SECTION III  ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR CLEAVAGE PRODUCTS; PREPARED 
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES  
Chapter 15  Animal or vegetable fats and oils and their cleavage 
products; prepared edible fats; animal or vegetable 
waxes  
15.01-15.06  CTH  
15.07  Production in which all the materials of headings 12.01 
and 15.07 used are wholly obtained.  
15.08  CTH  
15.09-15.10  Production in which all the vegetable materials used 
are wholly obtained.  
15.11-15.13  CTH  
15.14  
– Rape or Colza oil 
and its fractions:  Production in which all the materials of headings 12.05 
and 15.14 used are wholly obtained.  
– Mustard oil and its 
fractions:  CTH  
15.15  
– Rice bran oil and its 
fractions:  Production in which all the materials of headings 10.06 
and 15.15 used are wholly obtained.  
– Others:  CTH  
1516.10-1517.10  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 714
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
1517.90  
– Mixed vegetable oils 
not further 
processed:  CC 
– Others:  CTH  
15.18-15.22  CTH  
SECTION IV  PREPARED FOODSTUFFS; BEVERAGES, SPIRITS 
AND VINEGAR; TOBACCO AND MANU­
FACTURED TOBACCO SUBSTITUTES  
Chapter 16  Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates  
16.01-16.02  Production in which all the materials of Chapters 2, 3 
and 16 and heading 10.06 used are wholly obtained.  
16.03  Production in which all the materials of Chapters 2, 3 
and 16 used are wholly obtained.  
16.04-16.05  Production in which all the materials of Chapters 2, 3 
and 16 and heading 10.06 used are wholly obtained.  
Chapter 17  Sugars and sugar confectionery  
17.01  CTH  
17.02  CTH, provided that: 
— the weight of non-originating materials of heading 
04.04 used does not exceed 10 % of the weight of 
the product; 
— the total weight of non-originating materials of 
headings 11.01 to 11.08 used does not exceed 
10 % of the weight of the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.03 used does not exceed 
20 % of the weight of the product.  
17.03  CTH  
17.04  CTH, provided that the total weight of the 
non-originating materials of headings 17.01 and 
17.02 used does not exceed 40 % of the weight of 
the product.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 715
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 18  Cocoa and cocoa preparations  
18.01-18.05  CTH  
18.06  CTH, provided that: 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
30 % of the weight of the product.  
Chapter 19  Preparations of cereals, flour, starch or milk; pastry­
cooks' products  
19.01  CC, provided that: 
— the weight of non-originating materials of Chapter 
4 used does not exceed 10 % of the weight of the 
product; 
— the total weight of non-originating materials of 
headings 10.01, 10.03, 10.06 and 11.01 to 11.08 
used does not exceed 10 % of the weight of the 
product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
20 % of the weight of the product.  
19.02  CC, provided that: 
— the total weight of non-originating materials of 
Chapters 2, 3 and 16 used does not exceed 10 % 
of the weight of the product; 
— the weight of non-originating materials of heading 
10.01 used does not exceed 90 % of the weight of 
the product; and 
— the total weight of non-originating materials of 
headings 10.06 and 11.01 to 11.08 used does not 
exceed 10 % of the weight of the product.  
19.03  CC, provided that the total weight of non-originating 
materials of headings 10.06 and 11.01 to 11.08 used 
does not exceed 10 % of the weight of the product.  
19.04  CC, provided that: 
— the weight of non-originating materials of Chapter 
4 used does not exceed 10 % of the weight of the 
product; 
— the total weight of non-originating materials of 
headings 10.01, 10.03, 10.06 and 11.01 to 11.08 
used does not exceed 10 % of the weight of the 
product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
30 % of the weight of the product.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 716
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
19.05  CTH, provided that: 
— the weight of non-originating materials of Chapter 
4 used does not exceed 10 % of the weight of the 
product; 
— the total weight of non-originating materials of 
headings 10.03, 10.06 and 11.01 to 11.08 used 
does not exceed 10 % of the weight of the 
product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
30 % of the weight of the product.  
Chapter 20  Preparations of vegetables, fruit, nuts or other parts of 
plants  
20.01  C C  
20.02-20.03  Production in which all the materials of Chapter 7 used 
are wholly obtained.  
20.04-20.08  CTH, provided that beans ( Vigna  spp.,  Phaseolus  
spp.), peas ( Pisum sativum ), pineapples, oranges, 
potatoes and asparagus used are wholly obtained.  
20.09  CTH, provided that pineapples, oranges, tomatoes, 
apples and grapes used are wholly obtained.  
Chapter 21  Miscellaneous edible preparations  
21.01  CC, provided that: 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; 
— the weight of non-originating materials of heading 
10.03 used does not exceed 10 % of the weight of 
the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
40 % of the weight of the product.  
2102.10-2103.10  CTH  
2103.20  CC except from headings 07.02 and 20.02.  
2103.30  CTSH; however, non-originating mustard flour may be 
used.  
2103.90  CTSH  
21.04  CTH  
21.05  CTH, provided that: 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
20 % of the weight of the product.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 717
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
21.06  CTH, provided that: 
— the materials of Konnyaku of subheading 1212.99 
used are wholly obtained; 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; 
— the weight of non-originating materials of heading 
10.01 used does not exceed 30 % of the weight of 
the product; 
— the weight of non-originating materials of heading 
10.03 used does not exceed 10 % of the weight of 
the product; 
— the weight of non-originating materials of heading 
10.06 used does not exceed 10 % of the weight of 
the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
30 % of the weight of the product.  
Chapter 22  Beverages, spirits and vinegar  
22.01  CTH  
22.02  CTH, provided that: 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
40 % of the weight of the product.  
22.03-22.08  CTH except from headings 22.07 and 22.08, provided 
that: 
— all the materials of subheadings 0806.10, 2009.61 
and 2009.69 used are wholly obtained; 
— the weight of non-originating materials of Chapter 
4 used does not exceed 40 % of the weight of the 
product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
40 % of the weight of the product.  
22.09  CTH except from headings 22.07 and 22.08, provided 
that all the materials of heading 10.06 and subheadings 
0806.10, 2009.61 and 2009.69 used are wholly 
obtained.  
Chapter 23  Residues and waste from the food industries; prepared 
animal fodder  
23.01  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 718
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
23.02-23.03  CTH, provided that the weight of non-originating 
materials of Chapter 10 used does not exceed 20 % 
of the weight of the product.  
23.04-23.08  CTH  
23.09  CTH, provided that: 
— all the materials of Chapters 2 and 3 used are 
wholly obtained; 
— the total weight of non-originating materials of 
Chapter 4 and heading 19.01 used does not 
exceed 10 % of the weight of the product; 
— the total weight of non-originating materials of 
Chapters 10 and 11 and headings 23.02 and 
23.03 used does not exceed 10 % of the weight 
of the product; and 
— the total weight of non-originating materials of 
headings 17.01 and 17.02 used does not exceed 
30 % of the weight of the product.  
Chapter 24  Tobacco and manufactured tobacco substitutes  
24.01  C C  
2402.10  CTH, provided that the weight of non-originating 
materials of Chapter 24 used does not exceed 30 % 
of the weight of the product.  
2402.20-2403.99  CTH; 
MaxNOM 35 % (EXW); or 
RVC 70 % (FOB).  
SECTION V  MINERAL PRODUCTS 
Section note: For definitions of horizontal processing 
rules within this Section, see Note 5 of Annex 3-A.  
Chapter 25  Salt; sulphur; earths and stone; plastering materials, 
lime and cement  
25.01  CTH  
25.02-25.30  CTH; 
MaxNOM 70 % (EXW); or 
RVC 35 % (FOB).  
Chapter 26  Ores, slag and ash  
26.01-26.21  CTH  
Chapter 27  Mineral fuels, mineral oils and products of their distil­
lation; bituminous substances; mineral waxes  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 719
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
27.01-27.09  CTH; 
A chemical reaction or mixing and blending is 
undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
27.10  CTH except from biodiesel of subheadings 3824.99 
and 3826.00; or 
Distillation or a chemical reaction is undergone, 
provided that biodiesel (including hydrotreated 
vegetable oil) of heading 27.10 and subheadings 
3824.99 and 3826.00 used is obtained by esterification, 
transesterification or hydrotreatment.  
27.11  CTSH; or 
A chemical reaction is undergone.  
27.12-27.15  CTH; 
A chemical reaction or mixing and blending is 
undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION VI  PRODUCTS OF THE CHEMICAL OR ALLIED 
INDUSTRIES 
Section note: For definitions of horizontal processing 
rules within this Section, see Note 5 of Annex 3-A.  
Chapter 28  Inorganic chemicals; organic or inorganic compounds 
of precious metals, of rare-earth metals, of radioactive 
elements or of isotopes  
28.01-28.53  CTSH; 
A chemical reaction, purification, production of 
standard materials, or isomer separation is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 29  Organic chemicals  
2901.10-2905.42  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 720
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
2905.43-2905.44  CTH except from heading 17.02 and subheading 
3824.60.  
2905.45  CTH; however, non-originating materials of 
subheading 2905.45 may be used, provided that their 
total value does not exceed 20 % of the EXW or 15 % 
of the FOB of the product; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2905.49-2905.59  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2906.11  CTSH  
2906.12-2918.13  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2918.14-2918.15  CTSH  
2918.16-2922.41  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2922.42  CTSH  
2922.43-2923.10  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2923.20  CTSH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 721
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
2923.30-2924.24  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2924.25-2924.29  CTSH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2925.11-2938.10  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
2938.90  CTSH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
29.39  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
29.40  CTSH  
29.41-29.42  CTSH; 
A chemical reaction, purification, a change in particle 
size, production of standard materials, isomer 
separation or biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 30  Pharmaceutical products  
30.01-30.06  CTSH; 
A chemical reaction, purification, mixing and blending, 
production of standard materials, a change in particle 
size, isomer separation or biotechnological processing 
is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 722
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 31  Fertilisers  
31.01-31.04  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
31.05  
– Sodium nitrate 
– Calcium cyanamide 
– Potassium sulphate 
– Magnesium 
potassium sulphate  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
– Others  CTH and MaxNOM 50 % (EXW); or CTH and RVC 
55 % (FOB); however, non-originating materials of 
heading 31.05 may be used, provided that their total 
value does not exceed 20 % of the EXW or 15 % of 
the FOB of the product; 
MaxNOM 40 % (EXW); or 
RVC 65 % (FOB).  
Chapter 32  Tanning or dyeing extracts; tannins and their 
derivatives; dyes, pigments and other colouring 
matter; paints and varnishes; putty and other mastics; 
inks 
32.01-32.05  CTSH; 
A chemical reaction, purification, mixing and blending, 
a change in particle size, production of standard 
materials, isomer separation or biotechnological 
processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
3206.11-3206.19  CTH; however, non-originating materials of heading 
32.06 may be used, provided that their total value 
does not exceed 20 % of the EXW or 15 % of the 
FOB of the product; 
MaxNOM 40 % (EXW); or 
RVC 65 % (FOB).  
3206.20-3215.90  CTSH; 
A chemical reaction, purification, mixing and blending, 
a change in particle size, production of standard 
materials, isomer separation or biotechnological 
processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 723
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 33  Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations  
3301.12-3302.10  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
3302.90-3303.00  CTSH; 
A chemical reaction, purification, mixing and blending, 
production of standard materials, isomer separation or 
biotechnological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
33.04  CTSH; 
A chemical reaction, purification, mixing and blending, 
a change in particle size, production of standard 
materials, isomer separation or biotechnological 
processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB)  
33.05-33.07  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 34  Soap, organic surface-active agents, washing prep­
arations, lubricating preparations, artificial waxes, 
prepared waxes, polishing or scouring preparations, 
candles and similar articles, modelling pastes, ‘dental 
waxes’ and dental preparations with a basis of plaster  
34.01-34.07  CTSH; 
A chemical reaction, purification, production of 
standard materials or isomer separation is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 35  Albuminoidal substances; modified starches; glues; 
enzymes  
35.01  CTH  
3502.11 - 3502.19  CTH except from headings 04.07 and 04.08.  
3502.20 – 3504.00  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 724
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
35.05  CC except from heading 11.08.  
35.06-35.07  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 36  Explosives; pyrotechnic products; matches; pyrophoric 
alloys; certain combustible preparations  
36.01-36.06  CTSH; 
A chemical reaction, production of standard materials 
or isomer separation is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 37  Photographic or cinematographic goods  
37.01-37.07  CTSH; 
A chemical reaction, production of standard materials 
or isomer separation is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 38  Miscellaneous chemical products  
38.01-38.08  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
3809.10  CTH except from headings 11.08 and 35.05.  
3809.91-3822.00  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
38.23  CTSH  
3824.10-3824.50  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 725
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
3824.60  CTH except from heading 17.02 and subheadings 
2905.43 and 2905.44.  
3824.71-3824.91  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
3824.99  
– Biodiesel  Production in which biodiesel is obtained through 
transesterification, esterification or hydro-treatment.  
– Others  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
38.25  CTSH; 
A chemical reaction, purification, production of 
standard materials, isomer separation or biotech­
nological processing is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
38.26  Production in which biodiesel is obtained through 
transesterification, esterification or hydro-treatment.  
SECTION VII  PLASTICS AND ARTICLES THEREOF; RUBBER 
AND ARTICLES THEREOF 
Section note: For definitions of horizontal processing 
rules within this Section, see Note 5 of Annex 3-A.  
Chapter 39  Plastics and articles thereof  
39.01-39.03  CTSH; 
A chemical reaction is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
39.04-39.06  CTSH; 
A chemical reaction or biotechnological processing is 
undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 726
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
39.07-39.08  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
39.09-39.10  CTSH; 
A chemical reaction or biotechnological processing is 
undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
39.11  CTSH; 
A chemical reaction is undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
39.12-39.15  CTSH; 
A chemical reaction or biotechnological processing is 
undergone; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
39.16-39.26  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 40  Rubber and articles thereof  
40.01 – 40.11  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
4012.11-4012.19  CTSH; 
Retreading of used tyres; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
4012.20-4017.00  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION VIII  RAW HIDES AND SKINS, LEATHER, FURSKINS 
AND ARTICLES THEREOF; SADDLERY AND 
HARNESS; TRAVEL GOODS, HANDBAGS AND 
SIMILAR CONTAINERS; ARTICLE OF ANIMAL 
GUT(OTHER THAN SILK-WORM GUT)  
Chapter 41  Raw hides and skins (other than furskins) and leather  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 727
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
41.01-41.03  C C  
4104.11- 4104.19  CTH  
4104.41-4104.49  CTSH except from subheadings 4104.41 to 4104.49.  
4105.10  CTH  
4105.30  CTSH  
4106.21  CTH  
4106.22  CTSH  
4106.31  CTH  
4106.32  CTSH  
4106.40  
– A product in the wet 
state:  CTH  
– A product in the dry 
state:  CTH; or 
Production from non-originating materials in the wet 
state.  
4106.91  CTH  
4106.92  CTSH  
41.07-41.13  CTH; however, non-originating materials of 
subheadings 4104.41, 4104.49, 4105.30, 4106.22, 
4106.32 and 4106.92 may be used, provided that 
a re-tanning operation of the tanned or crust hides 
and skins in the dry state takes place.  
41.14-41.15  CTH  
Chapter 42  Articles of leather; saddlery and harness; travel goods, 
handbags and similar containers; articles of animal gut 
(other than silk-worm gut)  
42.01-42.06  CC; 
CTH and MaxNOM 45 % (EXW); or 
CTH and RVC 60 % (FOB).  
Chapter 43  Furskins and artificial fur; manufactures thereof  
43.01  C C  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 728
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
43.02-43.04  CTH  
SECTION IX  WOOD AND ARTICLES OF WOOD; WOOD 
CHARCOAL; CORK AND ARTICLES OF CORK; 
MANUFACTURES OF STRAW, OF ESPARTO OR 
OF OTHER PLAITING MATERIALS; 
BASKETWARE AND WICKERWORK  
Chapter 44  Wood and articles of wood; wood charcoal  
44.01-44.21  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 45  Cork and articles of cork  
45.01-45.04  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 46  Manufactures of straw, of esparto or of other plaiting 
materials; basketware and wickerwork  
4601.21-4601.22  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
4601.29  CC except from Chapter 14.  
4601.92-4601.93  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
4601.94  CC except from Chapter 14.  
4601.99-4602.12  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
4602.19  CC except from Chapter 14.  
4602.90  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION X  PULP OF WOOD OR OF OTHER FIBROUS 
CELLULOSIC MATERIAL; RECOVERED (WASTE 
AND SCRAP) PAPER OR PAPERBOARD; PAPER 
AND PAPERBOARD AND ARTICLES THEREOF  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 729
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 47  Pulp of wood or of other fibrous cellulosic material; 
recovered (waste and scrap) paper or paperboard  
47.01-47.07  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 48  Paper and paperboard; articles of paper pulp, of paper 
or of paperboard  
48.01-48.23  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 49  Printed books, newspapers, pictures and other products 
of the printing industry; manuscripts, typescripts and 
plans  
49.01-49.11  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XI  TEXTILES AND TEXTILE ARTICLES 
Section note: For definitions of terms used for and 
tolerances applicable to certain products made of 
textile materials, see Notes 6, 7 and 8 of Annex 3-A.  
Chapter 50  Silk  
50.01  CTH  
50.02  CTH except from heading 50.01.  
50.03  
– Carded or combed:  Carding or combing of silk waste.  
– Others:  CTH  
50.04-50.05  Spinning of natural fibres; 
Extrusion of man-made continuous filament combined 
with spinning; 
Extrusion of man-made continuous filament combined 
with twisting; or 
Twisting combined with any mechanical operation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 730
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
50.06  
– Silk yarn and yarn 
spun from silk 
waste:  Spinning of natural fibres; 
Extrusion of man-made continuous filament combined 
with spinning; 
Extrusion of man-made continuous filament combined 
with twisting; or 
Twisting combined with any mechanical operation.  
– Silk-worm gut:  CTH  
50.07  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Twisting or any mechanical operation combined with 
weaving; 
Weaving combined with dyeing; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 51  Wool, fine or coarse animal hair; horsehair yarn and 
woven fabric  
51.01-51.05  CTH  
51.06-51.10  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
51.11-51.13  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Weaving combined with dyeing; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 52  Cotton  
52.01-52.03  CTH  
52.04-52.07  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 731
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
52.08-52.12  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Twisting or any mechanical operation combined with 
weaving; 
Weaving combined with dyeing or with coating or with 
laminating; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 53  Other vegetable textile fibres; paper yarn and woven 
fabrics of paper yarn  
53.01-53.05  CTH  
53.06-53.08  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
53.09-53.11  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Weaving combined with dyeing or with coating or with 
laminating: 
Yarn dyeing combined with weaving: 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 54  Man-made filaments; strip and the like of man-made 
textile materials  
54.01-54.06  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
54.07-54.08  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Yarn dyeing combined with weaving; 
Weaving combined with dyeing or with coating or with 
laminating; 
Twisting or any mechanical operation combined with 
weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 732
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 55  Man-made staple fibres  
55.01-55.07  Extrusion of man-made fibres.  
55.08-55.11  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
55.12-55.16  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Twisting or any mechanical operation combined with 
weaving; 
Weaving combined with dyeing or with coating or with 
laminating; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 56  Wadding, felt and nonwovens; special yarns; twine, 
cordage, ropes and cables and articles thereof  
56.01  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
Flocking combined with dyeing or with printing; or 
Coating, flocking, laminating, or metalising combined 
with at least two other main preparatory or finishing 
operations (such as calendering, shrink-resistance 
processes, heat setting, permanent finishing), provided 
that the value of non-originating materials used does 
not exceed 50 % of the EXW or 45 % of the FOB of 
the product.  
56.02  
– Needleloom felt:  Extrusion of man-made fibres combined with fabric 
formation; however: 
— non-originating polypropylene filament of heading 
54.02; 
— non-originating polypropylene fibres of heading 
55.03 or 55.06; or 
— non-originating polypropylene filament tow of 
heading 55.01; 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, may be used, 
provided that their total value does not exceed 40 % of 
the EXW or 35 % of the FOB of the product; or 
Non-woven fabric formation alone in the case of felt 
made from natural fibres.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 733
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Others:  Extrusion of man-made fibres combined with fabric 
formation; or 
Non-woven fabric formation alone in the case of other 
felt made from natural fibres.  
5603.11-5603.14  Production from 
— directionally or randomly oriented filaments; or 
— substances or polymers of natural or man-made 
origin; 
followed in both cases by bonding into a nonwoven.  
5603.91-5603.94  Production from 
— directionally or randomly oriented staple fibres; or 
— chopped yarns, of natural or man-made origin; 
followed in both cases by bonding into a nonwoven.  
5604.10  Production from rubber thread or cord, not textile 
covered.  
5604.90  Spinning of natural fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
56.05  Spinning of natural or man-made staple fibres; 
Extrusion of man-made fibres combined with spinning; 
or 
Twisting combined with any mechanical operation.  
56.06  Extrusion of man-made fibres combined with spinning; 
Twisting combined with gimping; 
Spinning of natural or man-made staple fibres; or 
Flocking combined with dyeing.  
56.07-56.09  Spinning of natural fibres; or 
Extrusion of man-made fibres combined with spinning.  
Chapter 57  Carpets and other textile floor coverings 
Chapter note: For products of this Chapter jute fabric 
may be used as a backing.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 734
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
57.01-57.05  Spinning of natural or man-made staple fibres 
combined with weaving or with tufting; 
Extrusion of man-made filament yarn combined with 
weaving or with tufting; 
Production from coir yarn or sisal yarn or jute yarn or 
classical ring spun viscose yarn; 
Tufting combined with dyeing or with printing; 
Flocking combined with dyeing or with printing; or 
Extrusion of man-made fibres combined with 
nonwoven techniques including needle punching.  
Chapter 58  Special woven fabrics; tufted textile fabrics; lace; 
tapestries; trimmings; embroidery  
58.01-58.04  Spinning of natural or man-made staple fibres 
combined with weaving or with tufting; 
Extrusion of man-made filament yarn combined with 
weaving or with tufting; 
Weaving combined with dyeing or with flocking or 
with coating or with laminating or with metalising; 
Tufting combined with dyeing or with printing; 
Flocking combined with dyeing or with printing; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
58.05  CTH  
58.06-58.09  Spinning of natural or man-made staple fibres 
combined with weaving or with tufting; 
Extrusion of man-made filament yarn combined with 
weaving or with tufting; 
Weaving combined with dyeing or with flocking or 
with coating or with laminating or with metalising; 
Tufting combined with dyeing or with printing; 
Flocking combined with dyeing or with printing; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 735
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
58.10  Embroidering in which the value of non-originating 
materials of any heading, except that of the product, 
used does not exceed 50 % of the EXW or 45 % of the 
FOB of the product.  
58.11  Spinning of natural or man-made staple fibres 
combined with weaving or with tufting; 
Extrusion of man-made filament yarn combined with 
weaving or with tufting; 
Weaving combined with dyeing or with flocking or 
with coating or with laminating or with metalising; 
Tufting combined with dyeing or with printing; 
Flocking combined with dyeing or with printing; 
Yarn dyeing combined with weaving; 
Weaving combined with printing; or 
Printing (as standalone operation).  
Chapter 59  Impregnated, coated, covered or laminated textile 
fabrics; textile articles of a kind suitable for industrial 
use 
59.01  Weaving combined with dyeing or with flocking or 
with coating or with laminating or with metalising; or 
Flocking combined with dyeing or with printing.  
59.02  
– Containing not more 
than 90 % by weight 
of textile materials:  Weaving  
– Others:  Extrusion of man-made fibres combined with weaving.  
59.03  Weaving combined with impregnating or with coating 
or with covering or with laminating or with metalising; 
Weaving combined with printing; or 
Printing (as standalone operation).  
59.04  Weaving combined with dyeing or with coating or with 
laminating or with metalising.  
59.05  
– Impregnated, coated, 
covered or laminated 
with rubber, plastics 
or other materials:  Weaving, knitting or non-woven fabric formation 
combined with impregnating or with coating or with 
covering or with laminating or with metalising.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 736
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Others:  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made filament yarn combined with 
weaving; 
Weaving, knitting or nonwoven fabric formation 
combined with dyeing or with coating or with lami­
nating; 
Weaving combined with printing; or 
Printing (as standalone operation).  
59.06  
– Knitted or crocheted 
fabrics:  Spinning of natural or man-made staple fibres 
combined with knitting or with crocheting; 
Extrusion of man-made filament yarn combined with 
knitting or with crocheting; 
Knitting or crocheting combined with rubberising; or 
Rubberising combined with at least two other main 
preparatory or finishing operations (such as calen­
dering, shrink-resistance processes, heat setting, 
permanent finishing) provided that the value of 
non-originating materials used does not exceed 50 % 
of the EXW or 45 % of the FOB of the product.  
– Other fabrics made 
of synthetic filament 
yarn, containing 
more than 90 % by 
weight of textile 
materials:  Extrusion of man-made fibres combined with weaving.  
– Others:  Weaving, knitting or nonwoven process combined with 
dyeing or with coating or with rubberising; 
Yarn dyeing combined with weaving, knitting or 
nonwoven process; or 
Rubberising combined with at least two other main 
preparatory or finishing operations (such as calen­
dering, shrink-resistance processes, heat setting, 
permanent finishing) provided that the value of 
non-originating materials used does not exceed 50 % 
of the EXW or 45 % of the FOB of the product.  
59.07  Weaving, knitting or nonwoven fabric formation 
combined with dyeing or with printing or with 
coating or with impregnating or with covering; 
Flocking combined with dyeing or with printing; or 
Printing (as standalone operation).  
59.08  
– Incandescent gas 
mantles, 
impregnated:  Production from tubular knitted or crocheted 
gas-mantle fabric.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 737
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Others:  CTH  
59.09-59.11  Spinning of natural or man-made staple fibres 
combined with weaving; 
Extrusion of man-made fibres combined with weaving; 
Weaving combined with dyeing or with coating or with 
laminating; or 
Coating, flocking, laminating or metalising combined 
with at least two other main preparatory or finishing 
operations (such as calendering, shrink-resistance 
processes, heat setting, permanent finishing) provided 
that the value of non-originating materials used does 
not exceed 50 % of the EXW or 45 % of the FOB of 
the product.  
Chapter 60  Knitted or crocheted fabrics  
60.01-60.06  Spinning of natural or man-made staple fibres 
combined with knitting or with crocheting; 
Extrusion of man-made filament yarn combined with 
knitting or with crocheting; 
Knitting or crocheting combined with dyeing or with 
flocking or with coating or with laminating or with 
printing; 
Flocking combined with dyeing or with printing; 
Yarn dyeing combined with knitting or with 
crocheting; or 
Twisting or texturing combined with knitting or with 
crocheting provided that the value of non-originating 
non-twisted or non-textured yarns used does not 
exceed 50 % of the EXW or 45 % of the FOB of 
the product.  
Chapter 61  Articles of apparel and clothing accessories, knitted or 
crocheted  
61.01-61.17  
– Obtained by sewing 
together or 
otherwise 
assembling, two or 
more pieces of 
knitted or crocheted 
fabric which have 
been either cut to 
form or obtained 
directly to form:  Knitting or crocheting combined with making-up 
including cutting of fabric.  
– Others:  Spinning of natural or man-made staple fibres 
combined with knitting or with crocheting; 
Extrusion of man-made filament yarn combined with 
knitting or with crocheting; or 
Knitting and making-up in one operation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 738
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 62  Articles of apparel and clothing accessories, not knitted 
or crocheted  
62.01  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.02  
– Embroidered:  Weaving combined with making-up including cutting 
of fabric; or 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.03  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.04  
– Embroidered:  Weaving combined with making-up including cutting 
of fabric; or 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.05  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.06  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 739
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Embroidered:  Weaving combined with making-up including cutting 
of fabric; or 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.07-62.08  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.09  
– Embroidered:  Weaving combined with making-up including cutting 
of fabric; or 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.10  
– Fire-resistant 
equipment of fabric 
covered with foil of 
aluminised 
polyester:  Weaving combined with making-up including cutting 
of fabric; or 
Coating or laminating combined with making-up 
including cutting of fabric, provided that the value of 
non-originating uncoated or unlaminated fabric used 
does not exceed 40 % of the EXW or 35 % of the 
FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.11  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 740
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Women's or girls' 
garments, 
embroidered:  Weaving combined with making-up including cutting 
of fabric; or 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.12  
– Knitted or crocheted 
obtained by sewing 
together or 
otherwise 
assembling, two or 
more pieces of 
knitted or crocheted 
fabric which have 
been either cut to 
form or obtained 
directly to form:  Knitting combined with making-up including cutting of 
fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.13-62.14  
– Embroidered  Weaving combined with making-up including cutting 
of fabric; 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
– Others:  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.15  Weaving combined with making-up including cutting 
of fabric; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 741
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
62.16  
– Fire-resistant 
equipment of fabric 
covered with foil of 
aluminised 
polyester:  Weaving combined with making-up including cutting 
of fabric; or 
Coating or laminating combined with making-up 
including cutting of fabric, provided that the value of 
non-originating uncoated or unlaminated fabric used 
does not exceed 40 % of the EXW or 35 % of the 
FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric: or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
62.17  
– Embroidered:  Weaving combined with making-up including cutting 
of fabric; 
Production from unembroidered fabric, provided that 
the value of non-originating unembroidered fabric 
used does not exceed 40 % of the EXW or 35 % of 
the FOB of the product; or 
Making-up including cutting of fabric preceded by 
printing (as standalone operation).  
– Fire-resistant 
equipment of fabric 
covered with foil of 
aluminised 
polyester:  Weaving combined with making-up including cutting 
of fabric; or 
Coating or laminating combined with making-up 
including cutting of fabric, provided that the value of 
non-originating uncoated or unlaminated fabric used 
does not exceed 40 % of the EXW or 35 % of the 
FOB of the product.  
– Interlinings for collars 
and cuffs, cut out:  CTH, provided that the value of all the non-originating 
materials used does not exceed 40 % of the EXW or 
35 % of the FOB of the product.  
– Others:  Weaving combined with making-up including cutting 
of fabric.  
Chapter 63  Other made up textile articles; sets; worn clothing and 
worn textile articles; rags  
63.01-63.04  
– Of felt, of nonwovens:  Nonwoven fabric formation combined with making-up 
including cutting of fabric.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 742
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Others:  
– – Embroidered:  Weaving or knitting or crocheting combined with 
making-up including cutting of fabric; or 
Production from unembroidered fabric (other than 
knitted or crocheted), provided that the value of 
non-originating unembroidered fabric used does not 
exceed 40 % of the EXW or 35 % of the FOB of 
the product.  
– – Others:  Weaving, knitting or crocheting combined with 
making-up including cutting of fabric.  
63.05  Extrusion of man-made fibres or spinning of natural or 
man-made staple fibres, combined with weaving or 
with knitting and making-up including cutting of 
fabric.  
63.06  
– Of nonwovens:  Nonwoven fabric formation combined with making-up 
including cutting of fabric.  
– Others:  Weaving combined with making-up including cutting 
of fabric.  
63.07  MaxNOM 40 % (EXW); or 
RVC 65 % (FOB).  
63.08  Each item in the set must satisfy the rule which would 
apply to it if it were not included in the set; however, 
non-originating articles may be incorporated, provided 
that their total value does not exceed 15 % of the 
EXW or FOB of the set.  
63.09-63.10  CTH  
SECTION XII  FOOTWEAR, HEADGEAR, UMBRELLAS, SUN 
UMBRELLAS, WALKING-STICKS, SEAT-STICKS, 
WHIPS, RIDING-CROPS AND PARTS THEREOF; 
PREPARED FEATHERS AND ARTICLES MADE 
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES 
OF HUMAN HAIR  
Chapter 64  Footwear, gaiters and the like; parts of such articles  
64.01-64.06  CC; 
CTH except from headings 64.01 to 64.05 and from 
assemblies of uppers affixed to inner soles of 
subheading 6406.90 and MaxNOM 50 % (EXW); or 
CTH except from headings 64.01 to 64.05 and from 
assemblies of uppers affixed to inner soles of 
subheading 6406.90 and RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 743
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 65  Headgear and parts thereof  
65.01-65.07  CTH  
Chapter 66  Umbrellas, sun umbrellas, walking-sticks, seat-sticks, 
whips, riding-crops and parts thereof  
66.01-66.03  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 67  Prepared feathers and down and articles made of 
feathers or of down; artificial flowers; articles of 
human hair  
67.01-67.04  CTH  
SECTION XIII  ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS; 
CERAMIC PRODUCTS; GLASS AND 
GLASSWARE  
Chapter 68  Articles of stone, plaster, cement, asbestos, mica or 
similar materials  
68.01-68.15  CTH; 
MaxNOM 70 % (EXW); or 
RVC 35 % (FOB).  
Chapter 69  Ceramic products  
69.01-69.14  CTH  
Chapter 70  Glass and glassware  
70.01-70.05  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
70.06  
– Coated glass-plate 
substrates:  CTH; or 
Production from non-coated glass-plate substrate of 
heading 70.06.  
– Others:  CTH except from headings 70.02 to 70.05.  
70.07 (  1 ) -70.09  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
70.10  
_____________  
( 1 ) For the products of subheadings 7007.11 and 7007.21, see also  Appendix 3-B-1.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 744
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Glass and glassware, 
container made of 
glass:  CTH; however, non-originating materials of heading 
70.10 may be used, provided that their total value 
does not exceed 15 % of the EXW or the FOB of 
the product.  
– Others:  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
70.11  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
70.13  CTH; however, non-originating materials of heading 
70.13 may be used provided that their total value 
does not exceed 15 % of the EXW or the FOB of 
the product.  
70.14-70.17  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
7018.10  CTH  
7018.20  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
7018.90  CTH  
70.19-70.20  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XIV  NATURAL OR CULTURED PEARLS, PRECIOUS 
OR SEMI-PRECIOUS STONES, PRECIOUS 
METALS, METALS CLAD WITH PRECIOUS 
METAL, AND ARTICLES THEREOF; IMITATION 
JEWELLERY; COIN  
Chapter 71  Natural or cultured pearls, precious or semi-precious 
stones, precious metals, metals clad with precious 
metal, and articles thereof; imitation jewellery; coin  
71.01  C C  
71.02-71.04  CTSH  
71.05  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 745
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
71.06  
– Unwrought:  CTH except from headings 71.06, 71.08 and 71.10; 
Electrolytic, thermal or chemical separation of precious 
metals of headings 71.06, 71.08 and 71.10; or 
Fusion or alloying of precious metals of headings 
71.06, 71.08 and 71.10 with each other or with base 
metals or purification.  
– Semi-manufactured 
or in powder form:  Production from unwrought precious metals.  
71.07  
– Metals clad with 
precious metals, 
semi-manufactured:  Production from metals clad with precious metals, 
unwrought.  
– Others:  CTH  
71.08  
– Unwrought:  CTH except from headings 71.06, 71.08 and 71.10; 
Electrolytic, thermal or chemical separation of precious 
metals of headings 71.06, 71.08 and 71.10; or 
Fusion or alloying of precious metals of headings 
71.06, 71.08 and 71.10 with each other or with base 
metals or purification.  
– Semi-manufactured 
or in powder form:  Production from unwrought precious metals.  
71.09  
– Metals clad with 
precious metals, 
semi-manufactured:  Production from metals clad with precious metals, 
unwrought.  
– Others:  CTH  
71.10  
– Unwrought:  CTH except from headings 71.06, 71.08 and 71.10; 
Electrolytic, thermal or chemical separation of precious 
metals of headings 71.06, 71.08 and 71.10; or 
Fusion or alloying of precious metals of headings 
71.06, 71.08 and 71.10 with each other or with base 
metals or purification.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 746
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
– Semi-manufactured 
or in powder form:  Production from unwrought precious metals.  
71.11  
– Metals clad with 
precious metals, 
semi-manufactured:  Production from metals clad with precious metals, 
unwrought.  
– Others:  CTH  
71.12  CTH  
71.13-71.17  CTH except from headings 71.13 to 71.17; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
71.18  CTH  
SECTION XV  BASE METALS AND ARTICLES OF BASE METAL  
Chapter 72  Iron and steel  
72.01-72.06  CTH  
72.07  CTH except from heading 72.06.  
72.08-72.17  CTH except from headings 72.08 to 72.17.  
7218.10  CTH  
7218.91-7218.99  CTH except from heading 72.06.  
72.19-72.23  CTH except from headings 72.19 to 72.23.  
7224.10  CTH  
7224.90  CTH except from heading 72.06.  
72.25-72.29  CTH except from headings 72.25 to 72.29.  
Chapter 73  Articles of iron or steel  
7301.10  CC except from headings 72.08 to 72.17.  
7301.20  CTH  
73.02  CC except from headings 72.08 to 72.17.  
73.03  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 747
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
73.04-73.06  CC except from headings 72.13 to 72.17, 72.21 to 
72.23 and 72.25 to 72.29.  
73.07  
– Tube or pipe fittings 
of stainless steel:  CTH except from forged blanks of heading 72.07; 
however, non-originating forged blanks of heading 
72.07 may be used provided that their value does not 
exceed 50 % of the EXW or 45 % of the FOB of the 
product.  
– Others:  CTH  
73.08  CTH except from subheading 7301.20; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
7309.00-7315.19  CTH  
7315.20  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
7315.81-7319.90  CTH  
7320.10  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
7320.20-7326.90  CTH  
Chapter 74  Copper and articles thereof  
74.01-74.02  CTH  
74.03  CTSH  
74.04-74.19  CTH  
Chapter 75  Nickel and articles thereof  
75.01-75.04  CTSH  
75.05-75.08  CTH  
Chapter 76  Aluminium and articles thereof  
76.01  CTSH  
76.02-76.06  CTH and MaxNOM 50 % (EXW); or 
CTH and RVC 55 % (FOB).  
76.07  CTH except from heading 76.06.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 748
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
7608.10-7616.91  CTH and MaxNOM 50 % (EXW); or 
CTH and RVC 55 % (FOB).  
7616.99  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 78  Lead and articles thereof  
7801.10  CTSH  
7801.91-7801.99  CTH except from heading 78.02.  
78.02-78.04  CTH  
78.06  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 79  Zinc and articles thereof  
79.01-79.07  CTH  
Chapter 80  Tin and articles thereof  
80.01-80.07  CTH  
Chapter 81  Other base metals; cermets; articles thereof  
81.01-81.13  CTSH; or 
Production from non-originating materials of any 
heading by the use of refining, smelting or thermal 
metal forming.  
Chapter 82  Tools, implements, cutlery, spoons and forks, of base 
metal; parts thereof of base metal  
8201.10-8205.70  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8205.90  CTH; however, non-originating tools of heading 82.05 
may be incorporated into the set, provided that their 
total value does not exceed 15 % of the EXW or the 
FOB of the set.  
82.06  CTH except from headings 82.02 to 82.05; however, 
non-originating tools of headings 82.02 to 82.05 may 
be incorporated into the set, provided that their total 
value does not exceed 15 % of the EXW or the FOB 
of the set.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 749
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
82.07-82.15  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 83  Miscellaneous articles of base metal  
83.01-83.11  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XVI  MACHINERY AND MECHANICAL APPLIANCES; 
ELECTRICAL EQUIPMENT; PARTS THEREOF; 
SOUND RECORDERS AND REPRODUCERS, 
TELEVISION IMAGE AND SOUND RECORDERS 
AND REPRODUCERS, AND PARTS AND 
ACCESSORIES OF SUCH ARTICLES  
Chapter 84  Nuclear reactors, boilers, machinery and mechanical 
appliances; parts thereof  
84.01-84.06  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.07-84.08 (  2 ) MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.09-84.24  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.25-84.30  CTH except from heading 84.31; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.31-84.43  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.44-84.47  CTH except from heading 84.48; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.48-84.55  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.56-84.65  CTH except from heading 84.66; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
_____________  
( 2 ) For headings 84.07 to 84.08, see also Appendix 3-B-1.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 750
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
84.66-84.68  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.70-84.72  CTH except from heading 84.73; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
84.73-84.87  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 85  Electrical machinery and equipment and parts thereof; 
sound recorders and reproducers, television image and 
sound recorders and reproducers, and parts and 
accessories of such articles  
85.01-85.02  CTH except from heading 85.03; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.03-85.18  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.19-85.21  CTH except from heading 85.22; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.22-85.23  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.25-85.28  CTH except from heading 85.29; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.29-85.34  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.35-85.37  CTH except from heading 85.38; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.38-85.39  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 751
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
8540.11-8540.12  CTSH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8540.20-8540.99  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8541.10-8541.60  CTSH; 
Non-originating materials used undergo a diffusion; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8541.90  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8542.31-8542.39  CTSH; 
Non-originating materials used undergo a diffusion; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8542.90-8543.90  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8544.11-8544.60  CTH except from headings 74.08, 74.13, 76.05 and 
76.14; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
8544.70  CTH except from headings 70.02 and 90.01; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
85.45-85.48  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XVII  VEHICLES, AIRCRAFT, VESSELS AND ASSOCI­
ATED TRANSPORT EQUIPMENT  
Chapter 86  Railway or tramway locomotives, rolling-stock and 
parts thereof; railway or tramway track fixtures and 
fittings and parts thereof; mechanical (including 
electro-mechanical) traffic signalling equipment of all 
kinds  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 752
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
86.01-86.09  CTH except from heading 86.07; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 87  Vehicles other than railway or tramway rolling-stock, 
and parts and accessories thereof  
87.01 -87.07 (  3 ) MaxNOM 45 % (EXW); or 
RVC 60 % (FOB).  
87.08 (  4 ) CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
87.09-87.11  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
87.12  MaxNOM 45 % (EXW); or 
RVC 60 % (FOB).  
87.13-87.16  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 88  Aircraft, spacecraft, and parts thereof  
88.01-88.05  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 89  Ships, boats and floating structures  
89.01-89.08  CTH except from hull(s) of heading 89.06; 
MaxNOM 40 % (EXW); or 
RVC 65 % (FOB).  
SECTION XVIII  OPTICAL, PHOTOGRAPHIC, CINEMATO­
GRAPHIC, MEASURING, CHECKING, PRECISION, 
MEDICAL OR SURGICAL INSTRUMENTS AND 
APPARATUS; CLOCKS AND WATCHES; 
MUSICAL INSTRUMENTS; PARTS AND 
ACCESSORIES THEREOF  
_____________  
( 3 ) For headings 87.01 to 87.07, see also Appendix 3-B-1. 
( 4 ) For heading 87.08, see also Appendix 3-B-1.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 753
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
Chapter 90  Optical, photographic, cinematographic, measuring, 
checking, precision, medical or surgical instruments 
and apparatus; parts and accessories thereof  
9001.10-9001.40  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
9001.50  CTH; 
Production in which one of the following operations is 
made: 
— surfacing of the semi-finished lens into a finished 
ophthalmic lens with optical corrective power 
meant to be mounted on a pair of spectacles; or 
— coating of the lens through appropriated treatments 
to improve vision and ensure protection of the 
wearer; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
9001.90-9033.00  CTH except from heading 96.20; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 91  Clocks and watches and parts thereof  
9101.11-9113.20  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
9113.90  CTH  
91.14  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 92  Musical instruments; parts and accessories of such 
articles  
92.01-92.09  MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XIX  ARMS AND AMMUNITION; PARTS AND 
ACCESSORIES THEREOF  
Chapter 93  Arms and ammunition; parts and accessories thereof  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 754
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
93.01-93.07  MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XX  MISCELLANEOUS MANUFACTURED ARTICLES  
Chapter 94  Furniture; bedding, mattresses, mattress supports, 
cushions and similar stuffed furnishings; lamps and 
lighting fittings, not elsewhere specified or included; 
illuminated signs, illuminated name-plates and the 
like; prefabricated buildings  
9401.10-9401.80  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
9401.90  C C  
94.02-94.06  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 95  Toys, games and sports requisites; parts and 
accessories thereof  
95.03-95.05  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
95.06  
– Golf clubs and 
parts thereof:  CTH; however non-originating roughly-shaped blocks 
for making golf-club heads may be used.  
– Others:  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
95.07-95.08  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
Chapter 96  Miscellaneous manufactured articles  
96.01  C C  
96.02-96.04  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 755
 
Column 1 
Harmonized System clas­
sification (2017) including 
specific description  Column 2 
Product specific rule of origin  
96.05  Each item in the set shall satisfy the rule which would 
apply to it if it were not included in the set, provided 
that non-originating articles may be incorporated, 
provided that their total value does not exceed 15 % 
of the EXW or the FOB of the set.  
96.06-96.20  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB).  
SECTION XXI  WORKS OF ART, COLLECTORS' PIECES AND 
ANTIQUES  
Chapter 97  Works of art, collectors' pieces and antiques  
97.01-97.06  CTH  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 756
 
APPENDIX 3-B-1  
PROVISIONS RELATED TO CERTAIN VEHICLES AND PARTS OF 
VEHICLES  
SECTION 1  
Supplier's declarations  
Where a supplier in Japan provides a producer in Japan of the p roducts of 
headings 84.07 and 84.08 and headings 87.01 to 87.08 with the i nformation 
necessary to determine the originating status of the products, a supplier's 
declaration may be provided by the supplier.  
SECTION 2  
Interim threshold of product specific rules of origin for vehic les and parts of 
vehicles  
1. For the purpose of this Section, ‘year’ means, with respect to the first year, 
the twelve-month period from the date of entry into force of th is Agreement, 
and with respect to each subsequent year, the twelve-month peri od after the 
end of the previous year.  
2. For vehicles of heading 87.03, each Party shall apply the fo llowing rule:  
From the first year until the end of 
the third year  From the fourth year until the end 
of the sixth year  From the beginning of the seventh 
year 
MaxNOM 55 % (EXW); or 
RVC 50 % (FOB)  MaxNOM 50 % (EXW); or 
RVC 55 % (FOB)  MaxNOM 45 % (EXW); or 
RVC 60 % (FOB)  
3. The interim threshold set out in the tables of subparagraphs  (a) to (c) applies 
to products directly exported from a Party to the other Party a nd does not 
apply to products incorporated into a complete vehicle as mater ials in the 
exporting Party:  
(a) For parts of vehicles of headings 84.07 and 84.08, each Par ty shall apply 
the following rule:  
From the first year until the end of the 
third year  From the beginning of the fourth year  
MaxNOM 60 % (EXW); or 
RVC 45 % (FOB)  MaxNOM 50 % (EXW); or 
RVC 55 % (FOB)  
(b) For parts of vehicles of headings 87.06 and 87.07, each Par ty shall apply 
the following rule:  
From the first year until the end of the 
fifth year  From the beginning of sixth year  
MaxNOM 55 % (EXW); or 
RVC 50 % (FOB)  MaxNOM 45 % (EXW); or 
RVC 60 % (FOB)  
(c) For parts of vehicles of heading 87.08, each Party shall ap ply the 
following rule:  
From the first year until the end of the 
third year  From the beginning of the fourth year  
CTH; 
MaxNOM 60 % (EXW); or 
RVC 45 % (FOB)  CTH; 
MaxNOM 50 % (EXW); or 
RVC 55 % (FOB)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 757
 
SECTION 3  
Application of the product specific rules of origin for certain  motor vehicles 
through production processes related to certain parts  
1. For the purpose of satisfying the product specific rule of o rigin of Column 2 
in Annex 3-B applicable to motor vehicles of subheadings 8703.2 1 to 
8703.90, a material listed in Column (i) in the table below use d in the 
production of those motor vehicles shall be considered originat ing in a 
Party if:  
(a) it meets the product specific rule of origin of Column 2 in  Annex 3-B 
applicable to that material; or  
(b) the production process related to that material, as laid do wn in Column 
(ii) in the table below, is carried out in a Party.  
Table  
Column (i) 
Harmonized System Classification (2017) including 
specific description (  1 ) Column (ii) 
Related production process  
7007.11  Tempering of a non-originating material provided that 
non-originating materials of heading 70.07 are not used.  
7007.21  Tempering or laminating of a non-originating material provided  that 
non-originating materials of heading 70.07 are not used.  
8707.10  
– Bodies in white (  2 ) in steel, for the motor 
vehicles of subheadings 8703.21 to 
8703.90  Production from non-originating semi-finished steel products of  
headings 72.07, 72.18 and 72.24 (  3 ). 
8708.10  
– Bumpers (not including parts thereof)  All non-originating polymer and flat-rolled products used shal l be 
moulded or stamped.  
_____________  
( 1 ) Where a specific description of a material is included in Col umn (i), the related production process in Column (ii) applies only 
to that material. 
( 2 ) For the purposes of this Section, ‘bodies in white’ means bod ies where the metal components have been joined together before  
painting; including assembly of: 
— frame; and 
— body parts; and 
excluding assembly in the frame structure of: 
— the engine; 
— the chassis sub-assemblies, or trim (glass, seats, upholstery , electronics, etc.); or 
— moving parts (doors, trunk, bonnet, as well as fenders). 
( 3 ) In order to apply the related production process rule: 
(a) the parts of the body in white listed below, to the extent they are constituent parts of the body in white, shall be made in 
steel: 
— A, B and C pillars or equivalent part; 
— side members or equivalent part; 
— cross members or equivalent part; 
— floor side rails or equivalent part; 
— sides panels or equivalent part; 
— roof side rails or equivalent part; 
— dash board support or equivalent part; 
— roof supports or equivalent part; 
— rear wall or equivalent part; 
— firewall or equivalent part; 
— bumper beams or equivalent part; and 
— floor pan or equivalent part; and 
(b) parts or combinations of parts, whichever their name, as fa r as they fulfil the same function as the parts listed above, s hall 
also be made in steel.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 758
 
Column (i) 
Harmonized System Classification (2017) including 
specific description (  1 ) Column (ii) 
Related production process  
8708.29  
– Body stampings (not including parts 
thereof)  All non-originating materials shall be moulded or stamped.  
– Door assemblies (not including parts 
thereof)  All non-originating materials used to produce door skin or inso le 
panel shall be moulded or stamped; and 
all non-originating door parts used shall be assembled; and 
non-originating materials of heading 87.08 shall not be used.  
8708.50  
– Drive-axles with differential, whether or 
not provided with other transmission 
components  Drive shaft and differential gears are produced from non-origin ating 
flat-rolled metal; and 
non-originating materials of heading 87.08 shall not be used.  
– Non-driving axles (not including parts 
thereof)  Non-driving axles are produced from non-originating flat-rolled  
metal; and 
non-originating materials of heading 87.08 shall not be used.  
2. The application of paragraph 1 is without prejudice to the a pplication of the 
provisions of Section A of Chapter 3 and Annex 3-A.  
SECTION 4  
Review of and consultations on the implementation of Section 3  
1. After seven years from the entry into force of this Agreemen t, the Parties 
shall, on request of either Party on the basis of available inf ormation, jointly 
review the implementation of Section 3.  
2. After the initiation of the review provided for in paragraph  1, a Party may 
request consultations with the other Party, provided that, base d on facts and 
not merely on allegation, conjecture or remote possibility, the re is evidence:  
(a) that imports of the products of subheadings 8703.21 to 8703 .90 from the 
requested Party into the requesting Party have, by application of Section 
3, significantly increased in absolute terms or relative to dom estic 
production, or  
(b) of changes in patterns of sourcing after the entry into for ce of this 
Agreement which have had a negative effect on competition for 
domestic producers of directly competitive products in the requ esting 
Party.  
3. The Parties shall consult with a view to establishing the ac curacy of the facts 
and identifying appropriate measures relating to the implementa tion of Section 
3. Such measures shall not result in an expansion of the applic ation of 
Section 3.  
4. For greater certainty, in case of disagreement between the P arties on the 
application of this Section, a Party may have recourse to dispu te settlement 
under Chapter 21.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 759
 
SECTION 5  
Relation with third countries  
The Parties may decide that some or all materials of headings 8 4.07, 85.44 and 
87.08 of the Harmonized System originating in a third country u sed in the 
production in a Party of a product of heading 87.03 of the Harm onized 
System are considered as originating materials under this Agree ment, provided 
that: 
(a) each Party has a trade agreement in force that forms a free -trade area with 
that third country, within the meaning of Article XXIV of GATT 1994;  
(b) an arrangement is in force between the Party and that third  country on 
adequate administrative cooperation ensuring full implementatio n of this 
Section and that Party notifies the other Party of the arrangem ent; and  
(c) the Parties agree on any other applicable conditions.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 760
 
ANNEX 3-C  
INFORMATION REFERRED TO IN ARTICLE 3.5  
The information referred to in paragraph 4 of Article 3.5 shall  be limited to the 
following elements:  
(a) description and HS tariff classification number of the prod uct supplied and of 
the non-originating materials used in its production;  
(b) if value methods are applied in accordance with Annex 3-B, the value per 
unit and the total value of the product supplied and of the non -originating 
materials used in its production;  
(c) if specific production processes are required in accordance  with Annex 3-B, a 
description of the production carried out on the non-originatin g materials 
used; and  
(d) a statement by the supplier that the elements of informatio n referred to in 
paragraphs (a) to (c) are accurate and complete, the date on wh ich the 
statement is provided, and printed name and address of the supp lier. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 761
 
ANNEX 3-D  
TEXT OF THE STATEMENT ON ORIGIN  
A statement on origin shall be made out using the text set out below in one of 
the following linguistic versions and in accordance with the la ws and regulations 
of the exporting Party. If the statement on origin is handwritt en, it shall be 
written in ink in printed characters. The statement on origin s hall be drawn up 
in accordance with the respective footnotes. The footnotes do n ot have to be 
reproduced.  
Japanese version
  
Bulgarian version  
(Период: от . . . . . . . . . . . . . . . . . . . . . . . . . .  . . до . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ( 1 )) 
Износителят на продуктите, обхванати от този документ (износите л 
№ . . . . . . . . . . . . . . (  2 )), декларира, че освен когато е отбелязано друго, тези 
продукти са с/със . . . . . . . . . . . . . . . . . . . . . . .  . . . . преференциален произход (  3 ). 
(Използвани критерии за произход (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Място и дата (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Наименование с печатни букви на износителя)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Croatian version  
(Razdoblje: od . . . . . . . . . . . . . . . . . . . . . . . . . . . do . . . . . . . . . . . . . . . . . . . . . . . . . . . ( 1 )) ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 762
 
Izvoznik proizvoda obuhvaćenih ovom ispravom (referentni broj 
izvoznika: . . . . . . . . . . . . . . . . . . (  2 )) izjavljuje da su, osim ako je drukčije izričito 
navedeno, ovi proizvodi . . . . . . . . . . . . . . . . . . . .  . . . . preferencijalnog podrijetla (  3 ). 
(Primijenjeni kriteriji podrijetla (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Mjesto i datum (  2 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Ime izvoznika tiskanim slovima)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Czech version  
(Období: od . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . do . . . . . . . . . . . . . . . . . . . . . . . . . . .  . (  3 )) 
Vývozce výrobků uvedených v tomto dokumentu (referenční číslo v ývozce . . . 
( 4 )) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční 
původ v . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  5 ). 
(Použitá kritéria původu (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Místo a datum (  2 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Jméno vývozce tiskacím písmem)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Danish version  
(Periode: fra . . . . . . . . . . . . . . . . . . . . . . . . .  . . . til . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  3 )) 
Eksportøren af varer, der er omfattet af nærværende dokument, 
(eksportørreferencenr. . . . . . . . . . . . . . . . . . . . (  4 )), erklærer, at varerne, medmindre 
andet tydeligt er angivet, har præferenceoprindelse i . . . . .  . . . . . . . . . . . . . . . . . (  5 ). 
(Anvendte oprindelseskriterier (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Sted og dato (  2 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Eksportørens navn med blokbogstaver)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Dutch version  
(Tijdvak: van . . . . . . . . . . . . . . . . . . . . . . . tot  en met . . . . . . . . . . . . . . . . . . . . . . . . (  3 )) 
De exporteur van de producten waarop dit document van toepassin g is 
(referentienr. exporteur . . . . . . . . . . . . . . . . . . . . . . . . . . (  4 )) verklaart dat, behoudens 
uitdrukkelijke andersluidende vermelding, deze producten van pr eferentiële 
oorsprong zijn uit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . (  5 ). ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 763
 
(Gebruikte oorsprongscriteria (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Plaats en datum (  2 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Naam van de exporteur in blokletters)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
English version  
(Period: from . . . . . . . . . . . . . . . . . . . . . . . . .  . . to . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ( 3 )) 
The exporter of the products covered by this document (Exporter  Reference 
No (  4 )) declares that, except where otherwise clearly indicated, the se products 
are of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . preferential origin  ( 5 ). 
(Origin criteria used (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Place and date (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Printed name of the exporter)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Estonian version  
(Ajavahemik: alates . . . . . . . . . . . . . . . . . . . . . .  . kuni . . . . . . . . . . . . . . . . . . . . . . . (  2 )) 
Käesoleva dokumendiga hõlmatud toodete eksportija (eksportija v iitenumber (  3 )) 
kinnitab, et välja arvatud selgelt osutatud juhtudel on need to oted sooduspäri­
toluga (  4 ). 
(Kasutatud päritolukriteeriumid (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Koht ja kuupäev (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Eksportija nimi suurtähtedega)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Finnish version  
(. . . . . . . . . . . . . . . . . . . . . . . . . . . . ja . .  . . . . . . . . . . . . . . . . . . . . . . . . . . välinen ai ka (  2 )) 
Tässä asiakirjassa mainittujen tuotteiden viejä (viejän viitenu mero (  3 )) ilmoittaa, 
että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, et uuskohteluun oikeu­
tettuja . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . alkuperätuotteit a ( 4 ). 
(Käytetyt alkuperäkriteerit (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 764
 
(Paikka ja päiväys (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Viejän nimi painokirjaimin)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
French version  
(Période: du . . . . . . . . . . . . . . . . . . . . . . . . . . . . au . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  2 )) 
L'exportateur des produits couverts par le présent document (n  o de référence 
exportateur . . . (  3 )) déclare que, sauf indication claire du contraire, ces produi ts 
ont l'origine préférentielle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  4 ). 
(Critères d'origine appliqués (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Lieu et date (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Nom en caractères d'imprimerie de l'exportateur)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
German version  
(Zeitraum: von . . . . . . . . . . . . . . . . . . . . . . . . . . . bis . . . . . . . . . . . . . . . . . . . . . . . . . . .  ( 2 )) 
Der Ausführer (Referenznummer des Ausführers . . (  3 )) der Waren, auf die sich 
dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit  nicht anders 
angegeben, präferenzbegünstigte Ursprungswaren . . . . . . . . . . . . . . . . . . . . (  4 ) sind.  
(Verwendete Ursprungskriterien (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Ort und Datum (  1 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Name des Ausführers in Druckbuchstaben)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Greek version  
(Περίοδος: από . . . . . . . . . . . . . . . . . . . . . . . . . . έως . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο 
(αριθ. αναφοράς εξαγωγέα . (  2 )) δηλώνει ότι, εκτός αν ρητά δηλώνεται διαφο­ 
ρετικά, αυτά τα προϊόντα είναι προτιμησιακής καταγωγής . . . . . . . . . . . . . . . . (  3 ). 
(Χρησιμοποιούμενα κριτήρια καταγωγής (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Τόπος και ημερομηνία (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Επωνυμία του εξαγωγέα ολογράφως)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 765
 
Hungarian version  
(Időszak: . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . -tól . . . . . . . . . . . . . . . . . . . . . . . . . . .  . -ig (  1 )) 
A jelen okmányban szereplő áruk exportőre (az exportőr azonosít ó száma (  2 )) 
kijelentem, hogy egyértelmű eltérő jelzés hiányában az áruk pre ferenciális . (  3 ) 
származásúak.  
(Alkalmazott származási feltételek (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Hely és dátum (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Az exportőr nyomtatott neve)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Italian version  
(Periodo: dal . . . . . . . . . . . . . . . . . . . . . . . . .  . . . al . . . . . . . . . . . . . . . . . . . . . . . . . . .  . (  1 )) 
L'esportatore delle merci contemplate nel presente documento(nu mero di 
riferimento dell'esportatore . . . (  2 )) dichiara che, salvo indicazione contraria, le 
merci sono di origine preferenziale . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . (  3 ). 
(Criteri di origine usati (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Luogo e data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Nome stampato dell'esportatore)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Latvian version  
(Laikposms: no . . . . . . . . . . . . . . . . . . . . . . . . . . līdz . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
To produktu eksportētājs, kuri ietverti šajā dokumentā (eksport ētāja atsauces 
numurs . . . . . . . . . . . . . . . . . . . . (  2 )), deklarē, ka, izņemot tur, kur ir citādi skaidri 
noteikts, šiem produktiem ir . . . . . . . . . . . . . . . . . . . . . . . . preferenciāla izcelsme (  3 ). 
(Izmantotie izcelsmes kritēriji (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Vieta un datums (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Eksportētāja vārds vai nosaukums drukātiem burtiem)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Lithuanian version  
(Laikotarpis nuo . . . . . . . . . . . . . . . . . . . . . . . . . . iki . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Šiame dokumente išvardytų prekių eksportuotojas (Eksportuotojo 
registracijos Nr. . . . . . . . . . . (  2 )) deklaruoja, kad, jeigu aiškiai kitaip nenurodyta, 
tai yra . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . preferencinės kilmės prekės (  3 ). 
(Taikyti kilmės kriterijai (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 766
 
(Vieta ir data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Atspausdintas eksportuotojo vardas ir pavardė (pavadinimas)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Maltese version  
(Perjodu: minn . . . . . . . . . . . . . . . . . . . . . . . . . . . sa . . . . . . . . . . . . . . . . . . . . . . . . . . . ( 1 )) 
L-esportatur tal-prodotti koperti b'dan id-dokument (Numru ta' Referenza 
tal-Esportatur . . . . . . . . . . . . . . . . . . . . (  2 )) jiddikjara li, ħlief fejn indikat b'mod ċar 
li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali .  . . . . . . . . . . . . (  3 ). 
(Kriterji tal-oriġini użati (  4 )) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Il-post u d-data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(L-isem stampat tal-esportatur)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Polish version  
(Okres: od . . . . . . . . . . . . . . . . . . . . . . . . . . . . . do . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Eksporter produktów objętych niniejszym dokumentem (nr referenc yjny 
eksportera . . . . . . . . . . . . . . . (  2 )) deklaruje, że z wyjątkiem gdzie jest to wyraźnie 
określone, produkty te mają preferencyjne pochodzenie . . . . .  . . . . . . . . . . . . . . (  3 ). 
(Zastosowane kryteria pochodzenia (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Miejsce i data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Wydrukowana nazwa / imię i nazwisko eksportera)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Portuguese version  
(Período: de . . . . . . . . . . . . . . . . . . . . . . . . . . . . a . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . (  1 )) 
O abaixo assinado, exportador dos produtos abrangidos pelo pres ente documento 
[referência do exportador n.  o . . . . . . . . . . . . . . . . (  2 )], declara que, salvo indicação 
expressa em contrário, estes produtos são de . . . . . . . . . origem preferencial (  3 ). 
(Critérios de origem utilizados (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Local e data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Nome impresso do exportador)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Romanian version  
(Perioada: de la . . . . . . . . . . . . . . . . . . . . . . . . până la . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Exportatorul produselor care fac obiectul prezentului document (numărul de 
referinţă al exportatorului . . . . . . . . . . . . . . . . . .  . . . . . . . . (  2 )) declară că, exceptând 
cazul în care în mod expres este indicat altfel, aceste produse  sunt de origine 
preferenţială . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  3 ). ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 767
 
(Criteriile de origine utilizate (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Locul și data (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Numele exportatorului, în clar)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Slovak version  
(Obdobie: od . . . . . . . . . . . . . . . . . . . . . . . . . . . . do . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Vývozca výrobkov uvedených v tomto dokumente (referenčné číslo vývozcu . 
( 2 )) vyhlasuje, že pokiaľ nie je jasne uvedené inak, majú tieto v ýrobky pref­
erenčný pôvod v . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  3 ). 
(Použité kritériá pôvodu (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Miesto a dátum (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Meno vývozcu tlačenými písmenami)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Slovenian version  
(Obdobje: od . . . . . . . . . . . . . . . . . . . . . . . . . . . . do . . . . . . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Izvoznik blaga, zajetega s tem dokumentom (referenčna št. izvoz nika . . . . (  2 )), 
izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno . 
poreklo (  3 ). 
(Uporabljeni kriteriji glede porekla (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Kraj in datum (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Natisnjeno ime izvoznika)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Spanish version  
(Período: del . . . . . . . . . . . . . . . . . . . . . . . . .  . . . al . . . . . . . . . . . . . . . . . . . . . . . . . . .  . (  1 )) 
El exportador de los productos incluidos en el presente documen to (número de 
referencia del exportador . . . . . . . . . . . . . . . . . . .  . . (  2 )) declara que, excepto donde 
se indique claramente lo contrario, estos productos son de orig en 
preferencial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . (  3 ). 
(Criterios de origen aplicados (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Lugar y fecha (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Nombre impreso del exportador)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 768
 
Swedish version  
(Period: Från den . . . . . . . . . . . . . . . . . . . . . . .  till den . . . . . . . . . . . . . . . . . . . . . . . (  1 )) 
Exportören av de varor som omfattas av detta dokument (exportör ens referen­
snummer . . . . . . . . . . . . . . . . . . . . . . . . . (  2 )) försäkrar att dessa varor, om inte annat 
tydligt markerats, . . . . . . . . . . . . . . . . . . . . . . har förmånsberättigande ursprung (  3 ). 
(Ursprungskriterier som använts (  4 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Plats och datum (  5 )) 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(Exportörens namn, med tryckbokstäver)  
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
( 1 ) If the statement on origin is completed for multiple shipment s of identical originating 
products within the meaning of subparagraph 5(b) of Article 3.1 7, indicate the period for 
which the statement on origin will apply. That period shall not  exceed 12 months. All 
importations of the product must occur within the period indica ted. Where a period is not 
applicable, the field can be left blank.  
( 2 ) Indicate the reference number through which the exporter is i dentified. For the European 
Union exporter, this will be the number assigned in accordance with the laws and 
regulations of the European Union. For the Japanese exporter, t his will be the Japan 
Corporate Number. Where the exporter has not been assigned a nu mber, this field may 
be left blank.  
( 3 ) Indicate the origin of the product; the European Union or Jap an. 
( 4 ) Indicate, depending on the case, one or more of the following  codes;  
‘A’ for a product referred to in subparagraph 1(a) of Article 3 .2; 
‘B’ for a product referred to in subparagraph 1(b) of Article 3 .2; 
‘C’ for a product referred to in subparagraph 1(c) of Article 3 .2, with the 
following additional information on the type of product specifi c 
requirement actually applied to the product; 
‘1’ for a change in tariff classification rule; 
‘2’ for a maximum value of non-originating materials or a minim um 
regional value content rule; 
‘3’ for a specific production process rule; or 
‘4’ in case of application of the provisions of Section 3 of Ap pendix 3- 
B-1; 
‘D’ for accumulation referred to in Article 3.5; or 
‘E’ for tolerances referred to in Article 3.6.  
( 5 ) Place and date may be omitted if the information is contained  on the document itself.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 769
 
ANNEX 3-E  
ON THE PRINCIPALITY OF ANDORRA  
1. Products originating in the Principality of Andorra falling within Chapters 25 
to 97 of the Harmonized System shall be accepted by Japan as or iginating in 
the European Union within the meaning of this Agreement.  
2. Paragraph 1 applies provided that, by virtue of the customs union established 
by Council Decision 90/680/EEC of 26 November 1990 on the concl usion of 
an agreement in the form of an exchange of letters between the European 
Economic Community and the Principality of Andorra, the Princip ality of 
Andorra applies to products originating in Japan the same prefe rential tariff 
treatment as the European Union applies to such products.  
3. Chapter 3 applies  mutatis mutandis  for the purposes of this Annex.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 770
 
ANNEX 3-F  
ON THE REPUBLIC OF SAN MARINO  
1. Products originating in the Republic of San Marino shall be accepted by Japan 
as originating in the European Union within the meaning of this  Agreement.  
2. Paragraph 1 applies provided that, by virtue of the Agreemen t on Cooperation 
and Customs Union between the European Economic Community and t he 
Republic of San Marino, done at Brussels on 16 December 1991, t he 
Republic of San Marino applies to products originating in Japan  the same 
preferential tariff treatment as the European Union applies to such products.  
3. Chapter 3 applies  mutatis mutandis  for the purposes of this Annex.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 771
 
ANNEX 6  
FOOD ADDITIVES  
The Parties, in furtherance of Chapter 6, recognise the importa nce of trans­
parency and predictability with respect to the application and approval procedures 
for food additives, reaffirm and undertake the following:  
1. Recognising that relevant guidelines on food additives are a vailable on an 
official website, free of charge, the Parties are encouraged to  make those 
guidelines available in English. On request of a Party, the oth er Party will 
consider translating a specific guideline in English if possibl e. 
2. Information requirements of each Party are to be limited to what is necessary 
for the approval of a food additive.  
3. Relevant international standards and guidelines including th eir scope, defi­
nitions and principles, as well as the risk assessments of the international 
bodies, on food additives, enzymes, processing aids or nutrient s, for the 
approval of such food additives are to be taken into account by  each Party.  
4. Affirming that a Party may legitimately expect that the othe r Party conducts 
the approval procedure according to the standard processing per iod, each 
Party undertakes that:  
(a) the authorisation of food additives is conducted and comple ted without 
undue delay; and  
(b) the standard processing period of each procedure for the ap proval of a 
food additive is published.  
5. If their respective approval procedures for food additives u ndergo significant 
changes, the Parties shall apply the procedures set out in Arti cle 6.11.  
6. Nothing in this Annex shall be construed as preventing the P arties from 
establishing, maintaining, amending or modifying their respecti ve approval 
procedures in line with the provisions of Chapter 6.  
7. A Party may apply the procedures of consultation and dispute  settlement 
under Chapter 21 for matters under this Annex, subject to and i n conformity 
with the relevant provisions of Chapter 6.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 772
 
ANNEX 8-A  
REGULATORY COOPERATION ON FINANCIAL REGULATION  
Regulatory cooperation  
1. The Parties shall work together bilaterally and in internati onal bodies with 
the objective of further strengthening global financial stabili ty, fair and 
efficient markets and the protection of investors, depositors, policy-holders 
or persons to whom a fiduciary duty is owed by a financial serv ice supplier 
(hereinafter referred to in this Annex as ‘regulatory cooperati on’).  
2. In their regulatory cooperation, the Parties shall base them selves on the 
principles and prudential standards agreed at multilateral leve l and follow 
the principles set out in paragraphs 5 to 12 as implemented in the framework 
envisaged in paragraphs 19 to 21.  
Scope of regulatory cooperation  
3. Regulatory cooperation shall cover the entire area of financ ial services, 
which shall also include accounting and auditing frameworks, un less 
otherwise agreed by the Parties.  
4. This Annex shall be without prejudice to the distribution an d exercise of 
competences of regulatory and supervisory authorities of the Pa rties. The 
Parties recognise that their regulatory cooperation should be b ased on due 
consideration of differences in market structures and business models that 
may exist between the Parties in the area of financial services . 
Principles of regulatory cooperation  
5. Each Party shall make its best endeavours to ensure that int ernationally 
agreed standards for regulation and supervision in the area of financial 
services are implemented and applied in its territory. Those in ternationally 
agreed standards are,  inter alia , the standards and principles issued by the 
Basel Committee on Banking Supervision, the International Assoc iation of 
Insurance Supervisors, the International Organization of Securi ties 
Commissions, and the Financial Stability Board.  
6. The Parties shall make their best endeavours to achieve mutu al compatibility 
of their respective regulatory and supervisory frameworks for f inancial 
services in a way that supports the objectives referred to in 
paragraphs 1 and 2.  
7. Without prejudice to its own legislative processes, each Par ty shall make its 
best endeavours to offer the other Party an opportunity to be i nformed at an 
early stage and to provide comments on its planned regulatory i nitiatives in 
the area of financial services that may be of relevance to the other Party.  
8. The Parties shall be able, wherever possible, to rely on eac h other's rules and 
supervision. The foregoing shall be without prejudice to each P arty's right to 
assess, on the basis of its own rules, in particular criteria f or reliance, the 
regulatory and supervisory framework of the other Party with a view to 
establishing reliance. For the purposes of any such assessment,  a Party 
shall not require that rules and supervision of the other Party  are identical 
to its own rules and supervision, but shall base its assessment  on regulatory 
outcomes.  
9. The Parties shall keep each other informed of how they provi de for effective 
supervision and enforcement of rules for implementing internati onally agreed 
standards or any other rules, in particular in the areas where one of the 
Parties relies on the regulatory and supervisory framework of t he other Party.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 773
 
10. Each Party shall, in the process of formulating its planned  regulatory 
initiatives in the area of financial services, give due conside ration to the 
impacts of that initiative on market operators and the jurisdic tion of the 
other Party.  
11. Each Party shall examine a measure which has been brought t o its attention 
by a specific written request of the other Party and which may have an 
impact on the ability of market operators to provide financial services 
within the territories of the Parties, with a view to rendering , insofar as 
possible, the measure mutually compatible.  
12. Each Party may rescind at any time its decision to rely on the regulatory and 
supervisory framework of the other Party and revert to the appl ication and 
enforcement of its own rules, if rules and supervision of the o ther Party are 
no longer equivalent in outcome, if the other Party fails to en force its rules 
effectively or if there is insufficient cooperation of the othe r Party in the 
supervision of financial institutions. The Parties shall consul t with each other 
in an appropriate manner prior to reverting to the application and enforce­
ment of their own rules.  
Joint European Union-Japan financial regulatory forum  
13. The Parties hereby establish the Joint European Union-Japan  financial regu­
latory forum at the date of entry into force of this Agreement (hereinafter 
referred to in this Annex as ‘the forum’).  
14. The forum is in charge of steering regulatory cooperation b etween the 
Parties. In particular, the forum takes stock of progress and u ndertakes 
forward planning of regulatory cooperation. The forum shall obs erve the 
principles of regulatory cooperation set out in paragraphs 5 to  12 as im­
plemented in the framework envisaged in paragraphs 19 to 21.  
15. The forum shall be composed of representatives of both the European 
Commission and the Government of Japan, including the Financial  
Services Agency, which are at technical level in charge of fina ncial 
services regulatory issues. Without prejudice to the right of e ach Party to 
decide on the composition of its representation in the forum, e ach Party may 
request the other Party to invite representatives from other fi nancial regu­
latory or supervisory authorities within the territory of the o ther Party with a 
view to contributing to the forum's discussions and preparatory  work in 
matters related to the activity of those financial regulatory o r supervisory 
authorities. The other Party should give positive consideration  to such 
request.  
16. The meetings of the forum will be co-chaired by senior offi cials of the 
European Commission and the Financial Services Agency of Japan.  
17. Each Party in the forum shall designate a contact point to facilitate regulatory 
cooperation. The forum may establish expert working groups to e xamine 
specific issues.  
18. The meetings of the forum shall be held alternately in Toky o, Japan and in 
Brussels, Belgium, at least once a year, and whenever the membe rs of the 
forum consider it necessary.  
Framework for regulatory cooperation  
19. The forum shall develop and apply a framework for regulator y cooperation 
in order to implement the principles set out in paragraphs 5 to  12. 
20. The framework for regulatory cooperation shall include:  
(a) a mechanism for information exchange and consultation with the other 
Party, in appropriate forms, on planned regulatory initiatives,  without 
prejudice to the legislative and administrative processes of ea ch Party;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 774
 
(b) guidelines on reliance on each other's regulatory and super visory 
framework, if possible adapted for each specific area of financ ial 
regulation;  
(c) a procedure for examining a measure referred to in paragrap h 11 which 
has been brought to a Party's attention by a specific request o f the other 
Party;  
(d) guidelines on the governance of the forum;  
(e) a process for the technical mediation referred to in paragr aphs 22 to 26; 
and 
(f) if so agreed, any other arrangements to enhance regulatory cooperation.  
21. The framework for regulatory cooperation may also envisage specific 
arrangements to facilitate cooperation in cross-border supervis ion and 
enforcement.  
Technical mediation  
22. The provisions of this Annex shall not be subject to disput e settlement under 
Chapter 21.  
23. Without prejudice to paragraph 22, each Party may request i n writing the 
other Party to initiate a process of technical mediation with r espect to the 
principles of regulatory cooperation set out in paragraphs 5 to  12. The 
process of technical mediation may be initiated only after the Parties agree 
on its use in a specific matter.  
24. Upon agreement of the Parties to initiate the process pursu ant to 
paragraph 23, the forum shall establish a working group for tec hnical 
mediation. That working group shall be composed of representati ves of 
each Party and shall be chaired by a mediator with relevant exp ertise who 
shall be independent of both Parties and who shall be appointed  by the 
forum.  
25. The chair appointed pursuant to paragraph 24 shall submit a  report with the 
results of the technical mediation to the co-chairs of the foru m. 
26. The Parties shall act in good faith in any attempt to resol ve any dispute 
arising under this Annex.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 775
 
ANNEX 8-B  
SCHEDULES FOR CHAPTER 8  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 776
 
ANNEX I  
RESERVATIONS FOR EXISTING MEASURES  
Schedule of the European Union  
Headnotes  
1. The Schedule of the European Union sets out, under Articles 8.12 and 8.18 
the reservations taken by the European Union with respect to ex isting 
measures that do not conform with obligations imposed by:  
(a) Article 8.7 or 8.15;  
(b) Article 8.8 or 8.16;  
(c) Article 8.9 or 8.17;  
(d) Article 8.10; or  
(e) Article 8.11.  
2. The reservations of a Party are without prejudice to the rig hts and obligations 
of the Parties under GATS.  
3. Each reservation sets out the following elements:  
(a) ‘sector’ refers to the general sector in which the reservat ion is taken;  
(b) ‘sub-sector’ refers to the specific sector in which the res ervation is taken;  
(c) ‘industry classification’ refers, where applicable, to the activity covered 
by the reservation according to the CPC, ISIC Rev. 3.1, or as e xpressly 
otherwise described in that reservation;  
(d) ‘type of reservation’ specifies the obligation referred to in paragraph 1 
for which a reservation is taken;  
(e) ‘level of government’ indicates the level of government mai ntaining the 
measure for which a reservation is taken;  
(f) ‘measures’ identifies the laws or other measures as qualifi ed, where 
indicated, by the ‘description’ element for which the reservati on is 
taken. A ‘measure’ cited in the ‘measures’ element:  
(i) means the measure as amended, continued or renewed as of th e date 
of entry into force of this Agreement;  
(ii) includes any subordinate measure adopted or maintained und er the 
authority of and consistent with the measure; and  
(iii) includes any laws or other measures which implement a dir ective at 
Member State level; and  
(g) ‘description’ sets out the non-conforming aspects of the ex isting measure 
for which the reservation is taken. It may also set out commitm ents for 
liberalisation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 777
 
4. In the interpretation of a reservation, all elements of the reservation shall be 
considered. A reservation shall be interpreted in the light of the relevant 
obligations of the Sections against which the reservation is ta ken. To the 
extent that:  
(a) the ‘measures’ element is qualified by a liberalisation com mitment from 
the ‘description’ element the ‘measures’ element as so qualifie d shall 
prevail over all other elements; and  
(b) the ‘measures’ element is not so qualified the ‘measures’ e lement shall 
prevail over other elements unless a discrepancy between the ‘m easures’ 
element and the other elements considered in their totality is so 
substantial and material that it would be unreasonable to concl ude that 
the ‘measures’ element prevails, in which case the other elemen ts shall 
prevail to the extent of that discrepancy.  
5. For the purposes of the Schedule of the European Union, ‘ISI C Rev. 3.1’ 
means the International Standard Industrial Classification of A ll Economic 
Activities as set out in Statistical Office of the United Natio ns, Statistical 
Papers, Series M, No.4, ISIC Rev. 3.1, 2002.  
6. A reservation taken at the level of the European Union appli es to a measure 
of the European Union, to a measure of a Member State of the Eu ropean 
Union at the central level or to a measure of a government with in a Member 
State of the European Union, unless the reservation excludes a Member State 
of the European Union. A reservation taken by a Member State of  the 
European Union applies to a measure of a government at the cent ral, 
regional or local level within that Member State. For the purpo ses of the 
reservations of Belgium, the central level of government covers  the federal 
government and the governments of the regions and the communiti es as each 
of them holds equipollent legislative powers. For the purposes of the reser­
vations of the European Union and its Member States, a regional  level of 
government in Finland means the Åland Islands.  
7. The schedule applies only to the territories of the European  Union in 
accordance with subparagraph 1(a) of the Article 1.3 and is onl y relevant 
in the context of trade relations between the European Union an d its Member 
States with Japan. It does not affect the rights and obligation s of the Member 
States under European Union law.  
8. The list of reservations below does not include measures rel ating to qualifi­
cation requirements and procedures, technical standards and lic ensing 
requirements and procedures where they do not constitute a mark et access 
or a national treatment limitation within the meaning of 
Articles 8.7, 8.8, 8.15, and 8.16. Those measures (e.g. the nee d to obtain 
a licence, universal service obligations, the need to have reco gnised qualifi­
cations in regulated sectors, the need to pass specific examina tions, including 
language examinations, and any non-discriminatory requirements that certain 
activities may not be carried out in protected zones or areas),  even if not 
listed, apply in any case.  
9. For greater certainty, for the European Union, the obligatio n to grant national 
treatment does not entail the requirement to extend to natural or juridical 
persons of Japan the treatment granted in a Member State, pursu ant to the 
TFEU, or to any measure adopted pursuant to that Treaty, includ ing their 
implementation in the Member States, to:  
(i) natural persons; or residents of a Member State; or  
(ii) juridical persons constituted; or organised under the law of another 
Member State; or of the European Union and having their registe red 
office, central administration or principal place of business i n a 
Member State.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 778
 
Such national treatment is granted to juridical persons which a re constituted 
or organised under the law of a Member State or the European Un ion and 
have their registered office, central administration or princip al place of 
business in a Member State, including those which are owned or controlled 
by natural or juridical persons of Japan.  
10. For greater certainty, non-discriminatory measures do not c onstitute a market 
access limitation within the meaning of Articles 8.7 and 8.15 f or: 
(a) a measure requiring the separation of the ownership of infr astructure 
from the ownership of the goods or services provided through th at infra­
structure to ensure fair competition, for example in the fields  of energy, 
transportation and telecommunications;  
(b) a measure restricting the concentration of ownership to ens ure fair 
competition;  
(c) a measure seeking to ensure the conservation and protection  of natural 
resources and the environment, including a limitation on the av ailability, 
number and scope of concessions granted, and the imposition of a 
moratorium or ban;  
(d) a measure limiting the number of authorisations granted bec ause of 
technical or physical constraints, for example telecommunicatio ns 
spectra and frequencies; or  
(e) a measure requiring that a certain percentage of the shareh olders, 
owners, partners, or directors of an enterprise be qualified or  practice 
a certain profession such as lawyers or accountants.  
11. Measures affecting cabotage in maritime transport services are not listed in 
this Schedule as they are excluded from the scope of Section B of Chapter 8, 
pursuant to subparagraph 2(a) of Article 8.6 and Section C of C hapter 8, 
pursuant to subparagraph 2(a) of Article 8.14.  
12. The following abbreviations are used in the list of reserva tions below:  
EU European Union, including all its Member States  
AT Austria  
BE Belgium  
BG Bulgaria  
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK Denmark  
EE Estonia  
EL Greece  
ES Spain  
FI Finland  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 779
 
FR France  
HR Croatia  
HU Hungary  
IE Ireland  
IT Italy  
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL Netherlands  
PL Poland  
PT Portugal  
RO Romania  
SE Sweden  
SI Slovenia  
SK Slovak Republic  
UK United Kingdom  
List of reservations:  
Reservation No. 1 – All sectors  
Reservation No. 2 – Professional services (all professions exce pt health related)  
Reservation No. 3 – Professional services (health related profe ssions and retail of 
pharmaceuticals)  
Reservation No. 4 – Research and development services  
Reservation No. 5 – Real estate services  
Reservation No. 6 – Business services  
Reservation No. 7 – Communication services  
Reservation No. 8 – Distribution services  
Reservation No. 9 – Education services  
Reservation No. 10 – Environmental services  
Reservation No. 11 – Financial services  
Reservation No. 12 – Health services and social services  
Reservation No. 13 – Tourism and travel related services  
Reservation No. 14 – Recreational, cultural and sporting servic es ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 780
 
Reservation No. 15 – Transport services and services auxiliary to transport 
services  
Reservation No. 16 – Energy related activities  
Reservation No. 17 – Agriculture, fishing and manufacturing  
Reservation No. 1 – All sectors  
Sector:  All sectors  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment 
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/ Member State (unless otherwise specified)  
Description:  
(a) Type of establishment  
With respect to Investment liberalisation – National treatment:  
The EU : All companies or firms formed in accordance with the law and 
regulations of the European Union or of a Member State of the E uropean 
Union and having their registered office, central administratio n or principal 
place of business within the European Union, including those es tablished in 
the Member States of the European Union by investors of Japan, are entitled 
to receive the treatment accorded by Article 54 of the TFEU. Su ch treatment 
is not accorded to branches or agencies of companies or firms e stablished 
outside the European Union.  
Treatment granted to companies or firms formed by investors of Japan in 
accordance with the law of a Member State of the European Union , and 
having their registered office, central administration or princ ipal place of 
business within the European Union, is without prejudice to any  conditions 
or obligations, consistent with Section B, which may have been imposed on 
such companies or firms when they established in the European U nion and 
which shall continue to apply.  
Measures:  
EU: Treaty on the Functioning of the European Union.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
The EU (applies also to the regional level of government): Any Member  
State, when selling or disposing of its equity interests in, or  the assets of, an 
existing state enterprise or an existing governmental entity pr oviding health, 
social or education services (CPC 93, 92), may prohibit or impo se limitations 
on the ownership of such interests or assets, and on the abilit y of owners of 
such interests and assets to control any resulting enterprise, by entrepreneurs 
of Japan or their enterprises. With respect to such a sale or o ther disposition, 
any Member State of the European Union may adopt or maintain an y 
measure relating to the nationality of senior management or mem bers of 
the boards of directors, as well as any measure limiting the nu mber of 
suppliers.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 781
 
For the purposes of this reservation:  
(i) any measure maintained or adopted after the date of entry i nto force of 
this Agreement that, at the time of the sale or other dispositi on, prohibits 
or imposes limitations on the ownership of equity interests or assets or 
imposes nationality requirements or imposes limitations on the numbers 
of suppliers described in this reservation shall be deemed to b e an 
existing measure; and  
(ii) ‘state enterprise’ means an enterprise owned or controlled  through 
ownership interests by any Member State of the European Union a nd 
includes an enterprise established after the date of entry into  force of this 
Agreement solely for the purposes of selling or disposing of eq uity 
interests in, or the assets of, an existing state enterprise or  governmental 
entity.  
Measures:  
EU: As set out in the description element as indicated above.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – Market access:  
In AT: For the operation of a branch, non-European Economic Area (EE A) 
corporations must appoint at least one person responsible for i ts represen­
tation who is resident in Austria. Executives (managing directo rs, natural 
persons) responsible for the observance of the Austrian Trade A ct (Gewer­
beordnung) must be domiciled in Austria.  
Measures:  
AT: Aktiengesetz, BGBL. Nr. 98/1965, § 254 (2);  
GmbH-Gesetz, RGBL. Nr. 58/1906, § 107 (2); and  
Gewerbeordnung, BGBL. Nr. 194/1994, § 39 (2a).  
In BG : Foreign legal persons, unless established under the legislati on of a 
Member State of the European Union or of the Member State of th e EEA, 
may conduct business and pursue activities if established in th e Republic of 
Bulgaria in the form of a company registered in the Commercial Register. 
Establishment of branches is subject to authorisation.  
Representative offices of foreign enterprises are to be registe red with 
Bulgarian Chamber of Commerce and Industry and may not engage i n 
economic activity but are only entitled to advertise their owne r and act as 
representatives or agents.  
Measures:  
BG: Commercial Law, Article 17a; and  
Law for Encouragement of Investments, Article 24.  
In EE: A foreign company shall appoint a director or directors for a  branch. 
A director of a branch must be a natural person with active leg al capacity. 
The residence of at least one director of a branch must be in E EA or in the 
Swiss Confederation.  
Measures:  
EE: Äriseadustik (Commercial Code) § 385.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 782
 
In FI: At least one of the partners in a general partnership or of g eneral 
partners in a limited partnership needs to have residency in th e EEA or, if 
the partner is a juridical person, be domiciled (no branches al lowed) in the 
EEA. Exemptions may be granted by the registration authority.  
To carry on trade as a private entrepreneur, residency in the E EA is required.  
If a foreign organisation from a country outside the EEA intend s to carry on 
a business or trade by establishing a branch in Finland, a trad e permit is 
required.  
Residency in the EEA is required for at least one of the ordina ry and one of 
the deputy members of the board of directors and for the managi ng director. 
Company exemptions may be granted by the registration authority . 
Measures:  
FI: Laki elinkeinon harjoittamisen oikeudesta (Act on the Right t o Carry on 
a Trade) (122/1919), s. 1;  
Osuuskuntalaki (Co-Operatives Act) 1488/2001;  
Osakeyhtiölaki (Limited Liabilities Company Act) (624/2006); an d 
Laki luottolaitostoiminnasta (Act on Credit Institutions) (121/ 2007).  
In SE: A foreign company, which has not established a legal entity i n 
Sweden or is conducting its business through a commercial agent , shall 
conduct its commercial operations through a branch, registered in Sweden, 
with independent management and separate accounts. The managing  director 
and the vice-managing director, if appointed, of the branch, mu st reside in 
the EEA. A natural person not resident in the EEA, who conducts  
commercial operations in Sweden, shall appoint and register a r esident rep­
resentative responsible for the operations in Sweden. Separate accounts shall 
be kept for the operations in Sweden. The competent authority m ay in 
individual cases grant exemptions from the branch and residency  
requirements. Building projects with duration of less than a ye ar, 
conducted by a company located or a natural person residing out side the 
EEA, are exempted from the requirements of establishing a branc h or 
appointing a resident representative.  
A Swedish limited liability company may be established by a nat ural person 
resident within the EEA, by a Swedish legal person or by a lega l person that 
has been formed according to the legislation in a state within the EEA and 
that has its registered office, headquarters or principal place  of business 
within the EEA. A partnership may be a founder, only if all own ers with 
unlimited personal liability are resident within the EEA. Found ers outside the 
EEA may apply for permission from the competent authority.  
For limited liability companies and co-operative economic assoc iations, at 
least 50 per cent of the members of the board of directors, at least 50 per 
cent of the deputy board members, the managing director, the vi ce-managing 
director, and at least one of the persons authorised to sign fo r the company, 
if any, must reside within the EEA. The competent authority may  grant 
exemptions from this requirement. If none of the company's or s ociety's 
representatives reside in Sweden, the board must appoint and re gister a 
person resident in Sweden, who has been authorised to receive s ervings 
on behalf of the company or society.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 783
 
Corresponding conditions prevail for establishment of all other  types of legal 
entities.  
Measures:  
SE: Lag om utländska filialer m.m (Foreign Branch Offices Act) (1 992:160);  
Aktiebolagslagen (Companies Act) (2005:551);  
The Co-operative Economic Associations Act (1987:667); and  
Act on European Economic Interest Groupings (1994:1927).  
In SK: A foreign natural person whose name is to be registered in th e 
Commercial Register as a person authorised to act on behalf of the entre­
preneur is required to submit residence permit for Slovakia.  
Measures:  
SK: Act 513/1991 on Commercial Code (Article 21); and  
Act no 404/2011 on Residence of Aliens (Articles 22 and 32).  
With respect to Investment liberalisation – National treatment,  Prohibition of  
performance requirements:  
In BG: Established companies can employ third country nationals only  for 
positions for which there is no requirement for Bulgarian natio nality 
provided that the total number of third country nationals emplo yed by 
them over the past 12 months does not exceed 10 per cent of the  average 
number of Bulgarian nationals, nationals of other Member States  of the 
European Union, of states parties to the Agreement on the Europ ean 
Economic Area or of the Swiss Confederation hired on an employm ent 
contract. Third country nationals cannot be employed on positio ns that 
require Bulgarian nationality. Economic needs test is required before 
employing third country nationals.  
Measures:  
BG: Labour Migration and Labour Mobility Act (Article 7).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In PL : The scope of operations of a representative office may only 
encompass advertising and promotion of the foreign parent compa ny rep­
resented by the office. For all sectors except legal services, non-European 
Union investors may undertake and conduct economic activity onl y in the 
form of a limited partnership, limited joint-stock partnership,  limited liability 
company, and joint-stock company, while domestic companies have  access 
also to the forms of non-commercial partnership companies (gene ral part­
nership and unlimited liability partnership).  
Measures:  
PL: Act of 2 July 2004 on freedom of economic activity, 
Articles 13.3 and 95.1.  
(b) Acquisition of real estate  
With respect to Investment liberalisation – National treatment:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 784
 
In AT  (applies to the regional level of government): The acquisition , 
purchase and rental or leasing of real estate by non-European U nion 
natural persons and enterprises requires authorisation by the c ompetent 
regional authorities (Länder). Authorisation will only be grant ed if the 
acquisition is considered to be in the public (in particular ec onomic, social 
and cultural) interest.  
Measures:  
AT: Burgenländisches Grundverkehrsgesetz, LGBL. Nr. 25/2007;  
Kärntner Grundverkehrsgesetz, LGBL. Nr. 9/2004;  
NÖ- Grundverkehrsgesetz, LGBL. 6800;  
OÖ- Grundverkehrsgesetz, LGBL. Nr. 88/1994;  
Salzburger Grundverkehrsgesetz, LGBL. Nr. 9/2002;  
Steiermärkisches Grundverkehrsgesetz, LGBL. Nr. 134/1993;  
Tiroler Grundverkehrsgesetz, LGBL. Nr. 61/1996;  
Voralberger Grundverkehrsgesetz, LGBL. Nr. 42/2004; and  
Wiener Ausländergrundverkehrsgesetz, LGBL. Nr. 11/1998.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – Market access:  
In CZ : Agricultural and forest land can be acquired by foreign natur al 
persons having permanent residency in the Czech Republic and en terprises 
established in the Czech Republic.  
Specific rules apply to agricultural and forest land under stat e 
ownership. State agricultural land can be acquired only by Czec h nationals, 
by municipalities and by public universities (for training and research). Legal 
persons (regardless of the form or place of residence) can acqu ire state 
agriculture land from the state only if a building, which they already own, 
is built on it or if this land is indispensable for the use of such building. 
Only municipalities and public universities can acquire state f orests.  
Measures:  
CZ: Act No. 95/1999 Coll. (on Conditions relating to the transfer  of agri­
cultural land and forests from the state ownership to ownership  of other 
entities); and  
Act No. 503/2012, Coll. on State Land Office.  
In DK: Natural persons who are not resident in Denmark, and who have  not 
previously been resident in Denmark for a total period of five years, must in 
accordance with the Danish Acquisition Act obtain permission fr om the 
Ministry of Justice to acquire title to real property in Denmar k. This also 
applies for legal persons that are not registered in Denmark. F or natural 
persons, acquisition of real property will be permitted if the applicant is 
going to use the real property as his or her primary residence.  For legal 
persons that are not registered in Denmark, acquisition of real  property will 
in general be permitted, if the acquisition is a prerequisite f or the business 
activities of the purchaser.  
Permission is also required if the applicant is going to use th e real property 
as a secondary dwelling. Such permission will only be granted i f the 
applicant through an overall and concrete assessment is regarde d to have 
particular strong ties to Denmark.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 785
 
Permission under the Acquisition Act is only granted for the ac quisition of a 
specific real property.  
Specifically, acquisition of agricultural land by natural or le gal persons is 
also governed by the Danish Agricultural Holdings Act, which im poses 
restrictions on all persons, Danish or foreign, when acquiring agricultural 
property. Accordingly, any natural or legal person, who wishes to acquire 
agricultural real property, must also fulfil the requirements i n this Act.  
Measures:  
DK: Danish Act on Acquisition of Real Property (Consolidation Act  
No. 265 of 21 March 2014 on Acquisition of Real Property);  
Acquisition Executive Order (Executive Order No. 764 of 18 Sept ember 1995); and  
Agricultural Holdings Act (Consolidation Act No. 26 of 14 Janua ry 2015).  
In HR : Foreign companies are only allowed to acquire real estate for  the 
supply of services if they are established and incorporated in Croatia as legal 
persons. Acquisition of real estate necessary for the supply of  services by 
branches requires the approval of the Ministry of Justice. Agri cultural land 
cannot be acquired by foreigners.  
Measures:  
HR: Law on Possession and other Material Rights (OG 91/96, 68/98,  
137/99, 22/00, 73/00, 114/01, 79/06, 141/06, 146/08, 38/09 and 153/09);  
Agricultural Land Act (OG 152/08, 25/09, 153/09, 21/10, 31/11 a nd 63/11), 
Article 2;  
Ownership and other Proprietary Rights Act, Articles 354 to 358 .b; 
Agricultural Land Act; and  
General Administrative Procedure Act.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment  
In CY : Cypriots or persons of Cypriot origin, as well as nationals o f a 
Member State of the European Union, are allowed to acquire any property 
in Cyprus without restrictions. A foreigner shall not acquire, otherwise than  
mortis causa , any immovable property without obtaining a permit from the 
Council of Ministers. For foreigners, where the acquisition of immovable 
property exceeds the extent necessary for the erection of a pre mises for a 
house or professional roof, or otherwise exceeds the extent of two donums 
(2,676 square meter), any permit granted by the Council of Mini sters shall be 
subject to such terms, limitations, conditions and criteria whi ch are set by 
Regulations made by the Council of Ministers and approved by th e House of 
Representatives. A foreigner is any person who is not a citizen  of the 
Republic of Cyprus, including a foreign controlled company. The  term 
does not include foreigners of Cypriot origin or non-Cypriot sp ouses of 
citizens of the Republic of Cyprus.  
Measures:  
CY: Immovable Property Acquisition (Aliens) Law (Chapter 109), as  
amended by laws number 52 of 1969, 55 of 1972, 50 of 1990, 54(I ) of 
2003 and 161(I)/2011.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 786
 
In EL: For foreign natural or legal persons, discretionary permissio n from 
the Ministry of Defence is needed for acquisition of real estat e in the border 
regions either directly or through equity participation in a co mpany which is 
not listed in the Greek Stock Exchange and which owns real esta te in those 
regions, or any change in the persons of the stockholders of su ch company.  
Measures:  
EL: Law 1892/1990, as amended by Article 114 of Law 3978/2011, in  
combination, as far as the application is concerned, with the m inisterial 
decision 110/3/330340/Σ.120/7-4-14 of the Ministry of Defense.  
In HU : The purchase of real estate by non-residents is subject to ob taining 
authorisation from the appropriate administrative authority res ponsible for 
the geographical location of the property.  
Measures:  
HU: Government Decree No. 251/2014 (X. 2.) on the Acquisition by 
Foreign Nationals of Real Estate other than Land Used for Agric ultural or 
Forestry Purposes; and  
Act LXXVIII of 1993 (Paragraph 1/A).  
In MT : Non-nationals of a Member State of the European Union may not  
acquire immovable property for commercial purposes. Companies w ith 25 
per cent (or more) of non-European Union shareholding must obta in an 
authorisation from the competent authority (Minister responsibl e for 
Finance) to buy immovable property for commercial or business 
purposes. The competent authority will determine whether the pr oposed 
acquisition represents a net benefit to the Maltese economy.  
Measures:  
MT: Immovable Property (Acquisition by Non-Residents) Act (Cap. 2 46); 
and 
Protocol No 6 of the EU Accession Treaty on the acquisition of secondary 
residences in Malta.  
In PL: The acquisition of real estate, direct and indirect, by forei gners 
requires a permit. A permit is issued through an administrative  decision by 
a minister competent in internal affairs, with the consent of t he Minister of 
National Defence, and in the case of agricultural real estate, also with the 
consent of the Minister of Agriculture and Rural Development.  
Measures:  
PL: Law of 24th March 1920 on the Acquisition of Real Estate by 
Foreigners (Journal of Laws of 2016, item 1061 as amended).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Most-favoured-nation treatment:  
In LV: Acquisition of urban land by nationals of Japan is permitted through 
incorporated companies registered in Latvia or other Member Sta tes of the 
European Union:  
(i) if more than 50 per cent of their equity capital is owned b y nationals of 
Member States of the European Union, the Latvian Government or a 
municipality, separately or in total;  
(ii) if more than 50 per cent of their equity capital is owned by natural 
persons and companies of third country with whom Latvia has 
concluded bilateral agreements on promotion and reciprocal prot ection 
of investments and which have been approved by the Latvian Parl iament 
before 31 December 1996;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 787
 
(iii)if more than 50 per cent of their equity capital is posses sed by natural 
persons and companies of third country with whom Latvia has 
concluded bilateral agreements on promotion and reciprocal prot ection 
of investments after 31 December 1996, if in those agreements t he rights 
of Latvian natural persons and companies on acquisition of land  in the 
respective third country have been determined;  
(iv) if more than 50 per cent of their equity capital is posses sed jointly by 
persons referred to in subparagraphs (i) to (iii); or  
(v) which are public joint stock companies, if their shares the reof are quoted 
in the stock exchange.  
Where Japan allows Latvian nationals and enterprises to purchas e urban real 
estate in their territories, Latvia will allow nationals and en terprises of Japan 
to purchase urban real estate in Latvia under the same conditio ns as Latvian 
nationals.  
Measures:  
LV: Law on land reform in the cities of the Republic of Latvia, 
Section 20 and 21.  
In RO : Foreign nationals, stateless persons and legal persons (other  than 
nationals of a Member State of the European Union and nationals  of a 
Member State of the EEA) may acquire property rights over lands , under 
the conditions regulated by international treaties, based on re ciprocity. 
Foreign nationals, stateless persons and juridical persons may not acquire 
the property right over lands under more favourable conditions than those 
applicable to the national of a Member State of the European Un ion and to 
juridical persons established according to the legislation of a  Member State 
of the European Union.  
Measures:  
RO: Law 17/2014 on some measures regulating the selling-buying ag ri­
cultural land situated outside town and amending; and  
Law No 268/2001 on the privatization of companies that own land  in public 
ownership and private management of the state for agricultural and estab­
lishing the State Domains Agency, with subsequent amendments.  
With respect to Investment liberalisation - National treatment,  
Most-favoured-nation treatment:  
In DE: Certain conditions of reciprocity may apply for the acquisiti on of 
real estate.  
Measures:  
DE: Introductory Law to the Civil Code (Einführungsgesetz zum Bür ger­
lichen Gesetzbuche, EGBGB).  
In ES : Foreign investment in activities directly relating to real es tate 
investments for diplomatic missions by states that are not Memb er States 
of the European Union requires an administrative authorisation from the 
Spanish Council of Ministers, unless there is a reciprocal libe ralisation 
agreement in place.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 788
 
Measures:  
ES: Royal Decree 664/1999 of 23 April 1999 relating to foreign in vestment.  
Reservation No. 2 - Professional services (all professions except 
health-related)  
Sector – sub-sector:  Professional services – legal services; patent agent, 
industrial property agent, intellectual property 
attorney; accounting and bookkeeping services; 
auditing services, taxation advisory services; archi­
tecture and urban planning services, engineering 
services and integrated engineering services  
Industry classification:  CPC 861, 862, 863, 8671, 8672, 8673, 8674, part of 
879 
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Legal services (part of CPC 861)  
For greater certainty, consistent with the Headnotes, in partic ular paragraph 9, 
requirements to register with a Bar may include a requirement t o having 
obtained a law degree in the host country or equivalent, or hav ing done 
some training under supervision of a licensed lawyer, or requir ing upon 
membership an office or a post address within the Bar's jurisdi ction. To 
the extent those requirements are non-discriminatory, they are not listed.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT: EEA or Swiss nationality as well as residency (commercial pre sence) 
is required for the practice of legal services in respect of do mestic (European 
Union and Member State) law, including representation before co urts. The 
practice of legal services in respect of public international l aw and home 
country law is only allowed on a cross-border basis. Only lawye rs of EEA or 
Swiss nationality are allowed to provide legal services through  commercial 
presence. Equity participation and shares in the operating resu lt of any law 
firm by foreign lawyers (who must be fully qualified in their h ome country) 
is allowed up to 25 per cent; the rest must be held by fully qu alified EEA or 
Swiss lawyers and only the latter may exercise decisive influen ce in the 
decision making of the law firm.  
Measures:  
AT: Rechtsanwaltsordnung (Lawyers Act) - RAO, RGBl. Nr. 96/1868, 
Articles 1 and 21c.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 789
 
In BE: Residency is required for full admission to the Bar, and nece ssary for 
the practice of legal services in respect of Belgian domestic l aw, including 
representation before courts. The residency requirement for a f oreign lawyer 
to obtain full admission to the Bar is at least six years from the date of 
application for registration, three years under certain conditi ons. Requirement 
to have a certificate issued by the Belgian Minister of Foreign  Affairs under 
which the national law or international convention allows recip rocity (reci­
procity condition). Representation before ‘the Cour de Cassatio n’ is subject 
to quota.  
Measures:  
BE: Belgian Judicial Code (Articles 428-508); Royal Decree of 
24 August 1970.  
In BG (with respect also to Most-favoured-nation treatment): The pra ctice of 
legal services in respect of domestic (European Union and Membe r State) 
law, including representation before courts, is reserved to nat ionals of a 
Member State of the European Union or foreign nationals, who ar e 
qualified lawyers and have obtained their diploma providing the  capacity 
to practice in a Member State of the European Union. Non-discri minatory 
legal form requirements apply. Foreign lawyers may be admitted to act as an 
attorney by a decision of the Supreme Bar Council and must be r egistered in 
the Unified register of foreign lawyers. Enterprises must be re gistered in 
Bulgaria as a lawyer partnership (‘advokatsko sadrujie’) or a l aw firm 
(‘advokatsko drujestvo’). The name of the law firm may only inc lude the 
names of the registered partners. Foreign lawyers must be accom panied by a 
Bulgarian lawyer for representation before courts. Permanent re sidency is 
required for legal mediation services. In Bulgaria, full nation al treatment 
on the establishment and operation of companies, as well as on the supply 
of services, may be extended only to companies established in, and citizens 
of, countries with whom bilateral agreements on mutual legal as sistance have 
been or will be concluded.  
Measures:  
BG: Attorney Law; Law for Mediation; and Law for the Notaries and  
Notarial Activity.  
In CY: EEA or Swiss nationality as well as residency (commercial pre sence) 
is required for the practice of legal services, including repre sentation before 
courts. Only advocates enrolled in the Bar may be partners or s hareholders or 
members of the board of directors in a law company in Cyprus. N on- 
discriminatory legal form requirements apply.  
Measures:  
CY: Advocates Law (Chapter 2), as amended by laws number 42 of 19 61, 20 
of 1963, 46 of 1970, 40 of 1975, 55 of 1978, 71 of 1981, 92 of 1983, 98 of 
1984, 17 of 1985, 52 of 1985, 9 of 1989, 175 of 1991, 212 of 19 91, 9(I) of 
1993, 56(I) of 1993, 83(I) of 1994, 76(I) of 1995, 103(I) of 19 96, 79(I) of 
2000, 31(I) of 2001, 41(I) of 2002, 180(I) of 2002, 117(I) of 2 003, 130(I) of 
2003, 199(I) of 2004, 264(I) of 2004, 21(I) of 2005, 65(I) of 2 005, 124(I) of 
2005, 158(I) of 2005, 175(I) of 2006, 117(I) of 2007, 103(I) of  2008, 109(I) 
of 2008, 11(I) of 2009, 130(I) of 2009, 4(I) of 2010, 65(I) of 2010, 14(I) of 
2011, 144(I) of 2011, 116(I) of 2012 and 18(Ι) of 2013.  
In CZ: Non-discriminatory legal form requirements apply. Full admiss ion to 
the Bar is required for the practice of legal services in respe ct of European 
Union law and the law of a Member State of the European Union, including 
representation before courts. For the practice of legal service s in respect of 
domestic (European Union and Member State) law, including repre sentation 
before courts, EEA or Swiss nationality and residency in Czech Republic is 
required.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 790
 
Measures:  
CZ: Act No. 85/1996 Coll., the Legal Profession Act.  
In DE: Only lawyers with EEA and Swiss qualification may be admitted  to 
the Bar and are thus entitled to provide legal service in respe ct of domestic 
law. Commercial presence is required in order to obtain full ad mission to the 
Bar. Exemptions may be granted by the competent bar association . Foreign 
lawyers (other than EEA and Swiss qualification) may only acqui re a 
minority share if they wish to have their commercial presence i n the form 
of an Anwalts-GmbH or Anwalts-AG. Foreign lawyers can offer leg al 
services in foreign law when they prove expert knowledge, regis tration is 
required for legal services in Germany.  
Measures:  
DE: § 59e, § 59f, § 206 Bundesrechtsanwaltsordnung (BRAO; Federal  
Lawyers Act);  
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutsch land 
(EuRAG); and  
§ 10 Rechtsdienstleistungsgesetz (RDG).  
In DK : Requirements apply for the performing of legal services under  the 
title ‘advokat’ (lawyer). For law firms, non-discriminatory leg al form 
requirements apply. Furthermore, 90 per cent of shares of a Dan ish law 
firm must be owned by lawyers with a Danish license, lawyers qu alified 
in a Member State of the European Union and registered in Denma rk or 
law firms registered in Denmark.  
Measures:  
DK: Lovbekendtgørelse nr. 1257 af 13. Oktober 2016 (Act No 1257 o f 
13. October 2016 on the administration of justice).  
In EE: Residency (commercial presence) is required for the practice of legal 
services in respect of domestic (European Union and Member Stat e) law, 
participation in criminal proceedings representation before the  Supreme 
Court. Non-discriminatory legal form requirements apply.  
Measures:  
EE: Advokatuuriseadus (Bar Association Act);  
Notariaadiseadus (Notaries Act);  
Kohtutäituri seadus (Bailiffs Act), tsiviilkohtumenetluse seadu stik (Code of 
Civil Procedure);  
halduskohtumenetluse seadus (Code of Administrative Court Proce dure);  
kriminaalmenetluse seadustik (Code of Criminal Procedure); and  
väiäirteomenetluse seadustik (Code of Misdemeanour Procedure).  
In EL: EEA or Swiss nationality and residency (commercial presence) is 
required for the practice of legal services in respect of domes tic (European 
Union and Member State) law, including representation before co urts. 
Non-discriminatory legal form requirements apply.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 791
 
Measures:  
EL: New Lawyers' Code n. 4194/2013.  
In ES: EEA or Swiss nationality is required for the practice of lega l services 
in respect of domestic (European Union and Member State) law, i ncluding 
representation before courts. The competent authorities may gra nt nationality 
waivers. Non-discriminatory legal form requirements apply.  
Measures:  
ES: Estatuto General de la Abogacía Española, aprobado por Real D ecreto 
658/2001, Article 13.1  a . 
In FI: EEA or Swiss residency and Bar membership is required for the  use of 
the professional title of ‘advocate’ (in Finnish ‘asianajaja’ o r in Swedish 
‘advokat’). Legal services, including Finnish domestic law, may  also be 
provided by non-Bar members.  
Measures:  
FI: Laki asianajajista (Advocates Act) (496/1958), ss. 1 and 3; a nd 
Oikeudenkäymiskaari (4/1734) (Code of Judicial Procedure).  
In FR: Residency or establishment is required for full admission to the Bar, 
necessary for the practice of legal services in respect of Fren ch domestic law, 
including representation before courts. Non-discriminatory lega l form 
requirements apply. In a law firm providing services in respect  of French 
or European Union law, shareholding and voting rights may be su bject to 
quantitative restrictions related to the professional activity of the 
partners. Representation before ‘the Cour de Cassation’ and ‘Co nseil 
d'Etat’ is subject to quotas.  
Measures:  
FR: Loi du 31 décembre 1971, article 56, Loi 90-1258 relative à l 'exercice 
sous forme de société des professions libérales, Loi 90-1259 du  31 décembre 
1990, article 7.  
In HR : European Union nationality is required for the practice of le gal 
services in respect of domestic (European Union and Member Stat e) law, 
including representation before courts. In proceedings involvin g international 
law, parties may be represented before arbitration courts and  ad hoc  courts 
by foreign lawyers who are members of their home country bar as sociation.  
Measures:  
HR: Legal Profession Act (OG 9/94, 51/01, 117/08, 75/09, 18/11).  
In HU : EEA or Swiss nationality and residency (commercial presence) is 
required for the practice of legal services in respect of domes tic (European 
Union and Member State) law, including representation before co urts. 
Foreign lawyers may provide legal advice on home country and in ternational 
law in partnership with a Hungarian attorney or a law firm. Com mercial 
presence should take the form of partnership with a Hungarian b arrister 
(ügyvéd) or a barrister's office (ügyvédi iroda).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 792
 
Measures:  
HU: ACT XI of 1998 on Attorneys at Law.  
In IE: Residency (commercial presence) is required for the practice of legal 
services in respect of Irish domestic law, including representa tion before 
courts. Non-discriminatory legal form requirements apply.  
Measures:  
IE: Solicitors Acts 1954-2011.  
In IT: Residency (commercial presence) is required for the practice of legal 
services in respect of domestic (European Union and Member Stat e) law, 
including representation before courts. Non-discriminatory lega l form 
requirements apply.  
Measures:  
IT: Royal Decree 1578/1933, Article 17 law on the legal professio n. 
In LT: (With respect also to Most-favoured-nation treatment) EEA or Swiss 
nationality and residency (commercial presence) is required for  the practice 
of legal services in respect of domestic (European Union and Me mber State) 
law, including representation before courts.  
Non-discriminatory legal form requirements apply. Attorneys fro m foreign 
countries can practice as advocates in court only in accordance  with bilateral 
agreements on mutual legal assistance.  
Full admission to the Bar is required for the practice of legal  services in 
respect of European Union law and the law of a Member State of the 
European Union, including representation before courts. To prov ide legal 
services in respect of domestic (European Union and Member Stat es) law, 
commercial presence may be required to take one of the legal fo rms which 
are allowed under national law on a non-discriminatory basis. S ome types of 
legal form may be reserved exclusively to lawyers admitted to t he Bar, also 
on a non-discriminatory basis. Only nationals of a Member State  of the EEA 
or of the Swiss Confederation may be admitted to the Bar, and a re thus 
entitled to provide legal services in respect of domestic law. Attorneys 
from foreign countries can act as advocates in court only in ac cordance 
with bilateral agreements on legal assistance.  
Measures:  
LT: Law on the Bar of the Republic of Lithuania of 18 March 2004 No. IX- 
2066 as last amended on 17 November 2011 No. XI-1688.  
In LU : EEA or Swiss nationality and residency (commercial presence) is 
required for the practice of legal services in respect of Luxem bourg 
domestic law, including representation before courts.  
The Council of the Order may, on the basis of reciprocity, agre e to waive the 
nationality requirement for a foreign national. Non-discriminat ory legal form 
requirements apply.  
Measures:  
LU: Loi du 16 décembre 2011 modifiant la loi du 10 août 1991 sur la 
profession d'avocat.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 793
 
In LV (with respect also to Most-favoured-nation treatment): EEA or Swiss 
nationality is required for the practice of legal services in r espect of Latvian 
domestic criminal law, including representation before courts. Attorneys from 
foreign countries can practise as advocates in court only in ac cordance with 
bilateral agreements on mutual legal assistance.  
For European Union or foreign advocates, special requirements e xist. For 
example, participation in court proceedings in criminal cases i s only 
permitted in association with an advocate of the Latvian Colleg ium of 
Sworn Advocates. Non-discriminatory legal form requirements app ly. 
Measures:  
LV: Criminal Procedure Law, s. 79; and Advocacy Law of the Republ ic of 
Latvia, s. 4.  
In MT : EEA or Swiss nationality as well as residency (commercial pre sence) 
is required for the practice of legal services in respect of Ma ltese domestic 
law, including representation before courts.  
Non-discriminatory legal form requirements apply.  
Measures:  
MT: Code of Organisation and Civil Procedure (Cap. 12).  
In NL: Only locally-licensed lawyers registered in the Dutch registr y can use 
the title ‘advocate’. Instead of using the full term ‘advocate’ , (non-registered) 
foreign lawyers are obliged to mention their home country profe ssional 
organisation for the purposes of their activities in the Nether lands.  
Non-discriminatory legal form requirements apply.  
Measures:  
NL: Advocatenwet (Act on Advocates).  
In PL: Foreign lawyers may establish only in the form of a registere d 
partnership, a limited partnership or a limited joint-stock par tnership.  
Measures:  
PL: Act of 5 July 2002 on the provision by foreign lawyers of leg al 
assistance in the Republic of Poland, Article 19.  
In PT  (with respect also to Most-favoured-nation treatment): residen cy 
(commercial presence) is required in order to practice Portugue se domestic 
law. For representation before courts, full admission to the Ba r is required. 
Foreigners holding a diploma awarded by any Faculty of Law in P ortugal, 
may register with the Portuguese Bar (Ordem dos Advogados), und er the 
same terms as Portuguese nationals, if their respective country  grants 
Portuguese nationals reciprocal treatment.  
Other foreigners holding a Degree in Law which has been acknowl edged by 
a Faculty of Law in Portugal may register as members of the Bar  Association 
provided they undergo the required articling and pass the final  assessment 
and admission exam. To provide legal services, commercial prese nce may be 
required to take one of the legal forms which are allowed under  national law 
on a non-discriminatory basis. Only law firms where the shares belong 
exclusively to lawyers admitted to the Portuguese Bar can pract ice in 
Portugal.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 794
 
Measures:  
PT: Law 15/2005, Articles 203, 194;  
Portuguese Bar Statute (Estatuto da Ordem dos Advogados) and De cree-Law 
229/2004, Articles 5, 7 – 9;  
Decree-law 88/2003, Articles 77 and 102;  
Solicitadores Public Professional Association Statute (Estatuto  da Câmara dos 
Solicitadores), as amended by Law 49/2004, by Law 14/2006 and b y 
Decree-Law n.  o 226/2008;  
Law 78/2001, Articles 31, 4;  
Regulation of family and labour mediation (Ordinance 282/2010);  
Law 21/2007 on criminal mediation, Article 12;  
Law 32/2004 (as modified by Decree-Law 282/2007 and Law 34/2009 ) on 
Insolvency administrator, Articles 3 and 5; and  
among others, Decree-Law 54/2004, Article 1 (Regime jurídico da s 
sociedades de administradores de insolvência).  
In RO: Non-discriminatory legal form requirements apply. A foreign l awyer 
may not make oral or written conclusions before the courts and other judicial 
bodies, except for international arbitration.  
Measures:  
RO: Attorney Law;  
Law for Mediation; and  
Law for the Notaries and the Notarial Activity.  
In SE: EEA or Swiss residency is required for admission to the Bar a nd use 
of the title of ‘advokat’.  
Exemptions may be granted by the board of the Swedish Bar Assoc iation. 
Admission to the Bar is not necessary for the practice of Swedi sh domestic 
law. A member of the Swedish Bar Association may not be employe d by 
anyone other than a Bar member or a company conducting the busi ness of a 
Bar member. However, a Bar member may be employed by a foreign 
company conducting the business of an advocate, provided that t he 
company in question is domiciled in a country within the Europe an Union, 
the EEA or Switzerland. Subject to an exemption from the Board of the 
Swedish Bar Association, a member of the Swedish Bar Associatio n may 
also be employed by a non-European Union law firm. Bar members 
conducting their practice in the form of a company or a partner ship may 
not have any other objective and may not carry out any other bu siness than 
the practice of an advocate. Collaboration with other advocate businesses is 
permitted, however, collaboration with foreign businesses requi res permission 
by the Board of the Swedish Bar Association.  
Only a Bar member may directly or indirectly, or through a comp any, 
practice as an advocate, own shares in the company or be a part ner. Only 
a member may be a member or deputy member of the Board or deput y 
managing director, or an authorised signatory or secretary of t he company 
or the partnership.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 795
 
Measures:  
SE: Rättegångsbalken (The Swedish Code of Judicial Procedure) (19 42:740); and  
Swedish Bar Association Code of Conduct adopted 29 August 2008.  
In SI: Representing clients before the court against payment is cond itioned 
by commercial presence in Republic of Slovenia. A foreign lawye r who has 
the right to practise law in a foreign country may perform lega l services or 
practise law under the conditions laid down in Article 34a of t he Attorneys 
Act, provided the condition of actual reciprocity is fulfilled.  Compliance with 
the condition of reciprocity is verified by the Ministry of Jus tice. Commercial 
presence for appointed attorneys by the Slovene Bar Association  is restricted 
to sole proprietorship, law firm with limited liability (partne rship) or to a law 
firm with unlimited liability (partnership) only. The activitie s of a law firm 
shall be restricted to the practice of law. Only attorneys may be partners in a 
law firm.  
Measures:  
SI: Zakon o odvetništvu (Neuradno prečiščeno besedilo-ZOdv-NPB2 
Državnega Zbora RS z dne 21.5.2009 (Attorneys Act) unofficial c onsolidated 
text prepared by the Slovenian parliament from 21.5.2009).  
In SK: EEA or Swiss nationality as well as residency (commercial pre sence) 
is required for the practice of legal services in respect of Sl ovak domestic 
law, including representation before courts.  
Non-discriminatory legal form requirements apply.  
Measures:  
SK: Act 586/2003 on Advocacy, Articles 2 and 12.  
In UK : Residency (commercial presence) may be required by the releva nt 
professional or regulatory body for the provision of some UK do mestic legal 
services. Non-discriminatory legal form requirements apply.  
Measures:  
UK: For England and Wales, the Solicitors Act 1974, the Administr ation of 
Justice Act 1985 and the Legal Services Act 2007. For Scotland,  the 
Solicitors (Scotland) Act 1980 and the Legal Services (Scotland ) Act 2010. 
For Northern Ireland, the Solicitors (Northern Ireland) Order 1 976. In 
addition, the measures applicable in each jurisdiction include any 
requirements set by professional and regulatory bodies.  
(b) Patent agents, industrial property agents, intellectual property attorneys 
(part of CPC 879, 861, 8613)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services - Market access, National tr eatment:  
In BG , CY , EE  and  LT : EEA or Swiss nationality is required for the 
practice of patent agency services.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 796
 
In DE: Only patent lawyers with German qualification may be admitted  to 
the Bar and are thus entitled to provide patent agent services in Germany in 
domestic law. Foreign patent lawyers can offer legal services i n foreign law 
when they prove expert knowledge, registration is required for legal services 
in Germany. Foreign (other than EEA and Swiss qualification) pa tent lawyers 
may not establish a firm together with national patent lawyers.  
Foreign (other than EEA and Swiss) patent lawyers may have thei r 
commercial presence only in the form of a Patentanwalts-GmbH or  
Patentanwalt-AG and may only acquire a minority share.  
In EE, FI and  HU : EEA residency is required for the practice of patent 
agency services, in EE permanent residency.  
In ES and  PT: EEA nationality is required for the practice of industrial 
property agent services.  
In IE: EEA residency, EEA commercial presence and prescribed educati onal 
and professional qualifications are required for the practice o f patent or 
intellectual property attorney services. Legal form requires th at at least one 
of the directors, partners, managers or employees of a company to be 
registered as a patent or intellectual property attorney in Ire land. 
Cross-border basis requires EEA nationality and commercial pres ence, 
principal place of business in an EEA Member State, qualificati on under 
the law of an EEA Member State.  
In SI: A holder or applicant of registered rights (patents, trademar ks and 
design protection) who is not resident in Slovenia shall have a  patent 
agent or a trademark and design agent who is registered in Slov enia, for 
the main purpose of services of process, notification, etc.  
Measures:  
BG: Article 4 of the Ordinance for Representatives regarding Inte llectual 
Property.  
CY: Advocates Law (Chapter 2), as amended by laws number 42 of 19 61, 20 
of 1963, 46 of 1970, 40 of 1975, 55 of 1978, 71 of 1981, 92 of 1983, 98 of 
1984, 17 of 1985, 52 of 1985, 9 of 1989, 175 of 1991, 212 of 19 91, 9(I) of 
1993, 56(I) of 1993, 83(I) of 1994, 76(I) of 1995, 103(I) of 19 96, 79(I) of 
2000, 31(I) of 2001, 41(I) of 2002, 180(I) of 2002, 117(I) of 2 003, 130(I) of 
2003, 199(I) of 2004, 264(I) of 2004, 21(I) of 2005, 65(I) of 2 005, 124(I) of 
2005, 158(I) of 2005, 175(I) of 2006, 117(I) of 2007, 103(I) of  2008, 109(I) 
of 2008, 11(I) of 2009, 130(I) of 2009, 4(I) of 2010, 65(I) of 2010, 14(I) of 
2011, 144(I) of 2011, 116(I) of 2012 and 18(Ι) of 2013.  
DE: § 52e, § 52 f, § 154a und § 154 b Patentanwaltsordnung (PAO).  
EE: Patendivoliniku seadus (Patent Agents Act) § 2, § 14.  
ES: Ley 11/1986, de 20 de marzo, de Patentes de Invención y Model os de 
utilidad, Articles 155-157.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 797
 
FI: Tavaramerkkilaki (Trademarks Act) (7/1964);  
Act on Authorized Industrial Property Attorneys (22/2014); and  
Laki kasvinjalostajanoikeudesta (Plant Breeder's Right Act) 127 9/2009; and 
Mallioikeuslaki (Registered Designs Act) 221/1971.  
HU: Act XXXII of 1995 on Patent Attorneys.  
IE: Section 85 and 86 of the Trade Marks Act 1996, as amended;  
Rule 51 of the Trade Marks Rules 1996, as amended;  
Section 106 and 107 of the Patent Act 1992, as amended; and  
Register of Patent Agent Rules S.I. 580 of 2015.  
LT: Law on Trade Marks of 10 October 2000 No. VIII-1981;  
Law on Designs of 7 November 2002 No. IX-1181;  
Patent Law of 18 January 1994 No. I-372;  
Law on the Legal Protection of Topographies of Semiconductor Pr oducts of 
16 June 1998; and  
Patent Attorneys Regulation, approved by the Order of Governmen t of the 
Republic of Lithuania on 20 May 1992 No.362 (as last amended on  
8 November 2004 No. 1410).  
PT: Decree-Law 15/95, as modified by Law 17/2010, by Portaria 120 0/2010, 
Article 5, and by Portaria 239/2013; and  
Law 9/2009.  
SI: Zakon o industrijski lastnini (Industrial Property Act), Urad ni list RS, 
št. 51/06 – uradno prečiščeno besedilo in 100/13 (Official Gaze tte of the 
Republic of Slovenia, No. 51/06 – official consolidated text an d 100/13).  
(c) Accounting and bookkeeping services (CPC 8621 other than auditing 
services, 86213, 86219, 86220)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT: The capital interests and voting rights of foreign accountant s, book­
keepers, qualified according to the law of their home country, in an Austrian 
enterprise may not exceed 25 per cent. The service supplier mus t have an 
office or professional seat in the EEA (CPC 862).  
In FR: The provision of accounting and bookkeeping services by a for eign 
service supplier is conditional on a decision of the Minister o f Economics, 
Finance and Industry, in agreement with the Minister of Foreign  
Affairs. Provision only through SEL (anonyme, à responsabilité limitée ou 
en commandite par actions), AGC (Association de gestion et comp tabilité) or 
SCP (Société civile professionnelle) (CPC 86213, 86219, 86220).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 798
 
In IT: Residence or business domicile is required for enrolment in t he 
professional register, which is necessary for the provision of accounting 
and bookkeeping services (CPC 86213, 86219, 86220).  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In CY : Access is restricted to natural persons. Authorisation is req uired, 
subject to an economic needs test. Main criteria: the employmen t situation 
in the sub-sector. Professional associations (partnerships) bet ween natural 
persons are permitted.  
With respect to Cross-border trade in services – Market access:  
In SI: Establishment in the European Union is required in order to p rovide 
accounting and bookkeeping services (CPC 86213, 86219, 86220).  
Measures:  
AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditi ng 
Profession Act, BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1 ) 4; and  
Bilanzbuchhaltungsgesetz (BibuG), BGBL. I Nr. 191/2013, §§ 7, 1 1, 28.  
CY: Law 42(I)/2009.  
FR: Ordonnance 45-2138 du 19 septembre 1945, articles 3, 7, 7 ter , 7 
quinquies, 27 et 42 bis.  
IT: Legislative Decree 139/2005; and  
Law 248/2006.  
SI: Auditing Act (ZRev-2), Official Gazette RS No 65/2008;  
Companies Act (ZGD-1), Official Gazette RS No 42/2006; and  
Act on services in the internal market, Official Gazette RS No 21/10.  
(d) Auditing services (CPC – 86211, 86212 other than accounting and book ­
keeping services)  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In EU: The competent authorities of a Member State of the European U nion 
may recognise the equivalence of the qualifications of an audit or who is a 
national of Japan or of any third country in order to approve t hem to act as a 
statutory auditor in the European Union subject to reciprocity (CPC 8621).  
With respect to Investment liberalisation – Market access:  
In BG: Non-discriminatory legal form requirements may apply.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 799
 
In SK: Only an enterprise in which at least 60 per cent of capital i nterests or 
voting rights are reserved to Slovak nationals or nationals of a Member State 
of the European Union may be authorised to carry out audits in the Slovak 
Republic.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT: The capital interests and voting rights of foreign auditors, qualified 
according to the law of their home country, in an Austrian ente rprise may not 
exceed 25 per cent. The service supplier must have an office or  professional 
seat in the EEA.  
In DE: Auditing companies (‘Wirtschaftsprüfungsgesellschaften’) may only 
adopt legal forms admissible within the European Union or the E EA. General 
partnerships and limited commercial partnerships may be recogni sed as 
‘Wirtschaftsprüfungsgesellschaften’ if they are listed as tradi ng partnerships 
in the commercial register on the basis of their fiduciary acti vities, 
Article 27 WPO. However, auditors from third countries register ed in 
accordance with Article 134 WPO may carry out the statutory aud it of 
annual fiscal statements or provide the consolidated financial statements of 
a company with its headquarters outside the European Union, who se trans­
ferable securities are offered for trading in a regulated marke t. 
In DK : Provision of statutory auditing services requires Danish appr oval as 
an auditor. Approval requires residency in a Member State of th e European 
Union or a Member State of the EEA. Voting rights in approved a udit firms 
of auditors and audit firms not approved in accordance with reg ulation im­
plementing the Eighth Council Directive 84/253/EEC of 10 April 1984 based 
on Article 54(3)(g) of the Treaty on statutory audit must not e xceed 10 per 
cent of the voting rights.  
In FI: EEA residency required for at least one of the auditors of a Finnish 
Limited Liability company and of companies which are under the obligation 
to carry out an audit. An auditor must be a locally-licensed au ditor or 
a locally-licensed audit firm.  
In FR: For statutory audits: provision through any company form exce pt 
SNC (Société en nom collectif) and SCS (Société en commandite s imple).  
In HR: Auditing services may be provided only by legal persons estab lished 
in Croatia or by natural persons resident in Croatia.  
In SE: Only auditors approved in Sweden and auditing firms registere d in 
Sweden may perform statutory auditing services EEA or Swiss res idency is 
required. The titles of ‘approved auditor’ and ‘authorised audi tor’ may only 
be used by auditors approved or authorised in Sweden. Auditors of 
co-operative economic associations and certain other enterprise s who are 
not certified or approved accountants must be resident within t he EEA, 
unless the Government, or a Government authority appointed by t he 
Government, in a particular case allows otherwise.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In ES: statutory auditors are subject to a nationality of a Member S tate of the 
European Union condition. This reservation does not apply to th e auditing of 
non-European Union companies listed in a Spanish regulated mark et. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 800
 
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In CY : Access is restricted to natural persons. Authorisation is req uired, 
subject to an economic needs test. Main criteria: the employmen t situation 
in the sub-sector. Professional associations (partnerships) bet ween natural 
persons are permitted.  
In PL: Establishment in the European Union is required in order to p rovide 
auditing services. Legal form requirements apply.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BE : An establishment in Belgium is required where the professiona l 
activity will take place and where acts, documents and correspo ndence 
relating to it will be maintained, and to have at least one adm inistrator or 
manager of the establishment approved as auditor.  
In SI: Commercial presence is required. A third country audit entity  may 
hold shares or form partnerships in Slovenian audit company pro vided that, 
under the law of the country in which the third-country audit e ntity is incor­
porated, Slovenian audit companies may hold shares or form part nership in 
an audit entity in that country. A permanent residency in Slove nia is required 
for at least one member of the management board of an audit com pany 
establishment in Slovenia.  
With respect to Cross-border trade in services – Market access:  
In IT: Residency is required for the provision of auditing services by natural 
persons.  
In LT : Establishment in EEA is required for the provision of auditin g 
services.  
Measures:  
EU: Directive 2013/34/EU of the European Parliament and of the Co uncil of 
26 June 2013 on the annual financial statements, consolidated f inancial 
statements and related reports of certain types of undertakings , amending 
Directive 2006/43/EC of the European Parliament and of the Coun cil and 
repealing Council Directives 78/660/EEC and 83/349/EEC; and  
Directive 2006/43/EC on statutory audits of annual accounts and  consolidated 
accounts.  
AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditi ng 
Profession Act, BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1 ) 4. 
BE: Law of July 22nd, 1953 creating an Institute of the Auditors of Firms 
and organising the public supervision of the occupation of audi tor of firms, 
coordinated on April 30th, 2007.  
BG: Independent Financial Audit Act.  
CY: The Auditors and Mandatory Audit of the Annual and of the 
Consolidated Accounts Law of 2009 (Law 42(I)/2009), as amended by law 
number 163(I) of 2013.  
DE: Handelsgesetzbuch, HGB, (Code of Commercial Law); and Wirtsch aft­
sprüferordnung, WPO, (Public Accountant Act).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 801
 
DK: Revisorloven (The Danish Act on Approved Auditors and Audit F irms), 
Act No. 468 of 17 June 2008.  
ES: Ley 22/2015, de 20 de julio, de Auditoría de Cuentas (new Aud iting 
Law: Law 22/2015 on Auditing services).  
FI: Tilintarkastuslaki (Auditing Act) (459/2007), Sectoral laws r equiring the 
use of locally-licensed auditors.  
FR: Ordonnance 45-2138 du 19 septembre 1945, articles 3, 7, 7 ter , 7 
quinquies, 27 et 42 bis.  
HR: Audit Act (OG 146/05, 139/08, 144/12), Article 3.  
IT: Legislative Decree 58/1998, Articles 155, 158 and 161;  
Decree of the President of the Republic 99/1998; and  
Legislative Decree 39/2010, Article 2.  
LT: Law on Audit of 15 June 1999 No. VIII -1227 (a new version of  3 July 
2008 No. X-1676).  
PL: Act of 11 May 2017 on statutory auditors, audit firms and pub lic 
oversight - Journal of Laws of 2017, item 1089.  
SE: Revisorslagen (Auditors Act) (2001:883);  
Revisionslag (Auditing Act) (1999:1079);  
Aktiebolagslagen (Companies Act) (2005:551);  
Lag om ekonomiska föreningar (The Co-operative Economic Associa tions 
Act) (1987:667); and  
Others, regulating the requirements to make use of approved aud itors.  
SI: Auditing Act (ZRev-2), Official Gazette RS No 65/2008; and  
Companies Act (ZGD-1), Official Gazette RS No 42/2006.  
SK: Act No. 423/2015 on Statutory audit.  
(e) Taxation advisory services (CPC 863, not including legal advisory and 
legal representational services on tax matters, which are to be found 
legal services)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT : The capital interests and voting rights of foreign tax adviso rs, 
qualified according to the law of their home country, in an Aus trian 
enterprise may not exceed 25 per cent. The service supplier mus t have an 
office or professional seat in the EEA.  
In BG: Nationality of a Member State of the European Union is requir ed for 
tax advisors.  
In CY : Access is restricted to natural persons. Authorisation is req uired, 
subject to an economic needs test. Main criteria: the employmen t situation 
in the sub-sector. Professional associations (partnerships) bet ween natural 
persons are permitted.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 802
 
In FR : Provision through SEL (anonyme, à responsabilité limitée ou e n 
commandite par actions) or SCP (Société civile professionnelle)  only.  
In IT: Residency is required.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In HU : EEA residency is required for the supply of taxation advisory  
services, insofar as they are being supplied by a physical pers on present in 
the territory of Hungary.  
Measures:  
AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditi ng 
Profession Act, BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1 ) 4. 
BG: Accountancy Act;  
Independent Financial Audit Act;  
Income Taxes on Natural Persons Act; and  
Corporate Income Tax Act.  
CY: Law 42(I)/2009.  
FR: Ordonnance 45-2138 du 19 septembre 1945, articles 3, 7, 7 ter , 7 
quinquies, 27 et 42 bis.  
HU: Act XCII of 2003 on the Rules of Taxation; and  
Decree No 45/2017 (22.12) of the Minister for National Economy on the 
registration and periodic training of tax advisors, tax experts  and chartered 
tax experts.  
IT: Legislative Decree 139/2005; and  
Law 248/2006.  
(f) Architecture and urban planning services, engineering and integrated 
engineering services (CPC 8671, 8672, 8673, 8674)  
With respect to Investment liberalisation – Market access:  
In FR: An architect may only establish in France in order to provide  archi­
tectural services using one of the following legal forms (on a non-discrimi­
natory basis): SA et SARL (sociétés anonymes, à responsabilité limitée), 
EURL (Entreprise unipersonnelle à responsabilité limitée), SCP (en 
commandite par actions), SCOP (Société coopérative et participa tive), 
SELARL (société d'exercice libéral à responsabilité limitée), S ELAFA 
(société d'exercice libéral à forme anonyme), SELAS (société d' exercice 
libéral ) or SAS (Société par actions simplifiée), or as indivi dual or as a 
partner in an architectural firm (CPC 8671).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG : For architectural and engineering projects of national or reg ional 
significance, foreign investors must act in partnership with or , as subcon­
tractors to, local investors (CPC 8671, 8672, 8673). Foreign sp ecialists must 
have experience of at least two years in the field of construct ion. EEA 
nationality is required for urban planning and landscape archit ectural 
services (CPC 8674).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 803
 
In CY : Nationality and residency condition applies for the provision  of 
architecture and urban planning services, engineering and integ rated engin­
eering services (CPC 8671, 8672, 8673, 8674).  
In HU : EEA residency is required for the supply of the following ser vices, 
insofar as they are being supplied by a physical person present  in the territory 
of Hungary: architectural services, engineering services (only applicable to 
graduate trainees), integrated Engineering services and landsca pe architectural 
services (CPC 8671, 8672, 8673, 8674).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In CZ: Residency in the EEA is required.  
In HR: A design or project created by a foreign architect, engineer or urban 
planner must be validated by an authorised natural or legal per son in Croatia 
with regard to its compliance with Croatian Law (CPC 8671, 8672 , 8673, 
8674).  
In IT: residency or professional domicile/business address in Italy is required 
for enrolment in the professional register, which is necessary for the exercise 
of architectural and engineering services (CPC 8671, 8672, 8673 , 8674).  
In SK: Residency in the EEA is required for registration in the prof essional 
chamber, which is necessary for the exercise of architectural a nd engineering 
services (CPC 8671, 8672, 8673, 8674).  
With respect to Cross-border trade in services – National treat ment:  
In BE : the provision of architectural services includes control over  the 
execution of the works (CPC 8671, 8674). Foreign architects aut horised in 
their host countries and wishing to practice their profession o n an occasional 
basis in Belgium are required to obtain prior authorisation fro m the Council 
of Order in the geographical area where they intend to practice  their activity.  
Measures:  
BE: Law of February 20, 1939 on the protection of the title of th e architect's 
profession; and  
Law of 26th June 1963, which creates the Order of Architects Re gulations of 
December 16th, 1983 of ethics established by national Council i n the Order 
of Architects (Approved by Article 1st of A.R. of April 18th, 1 985, M.B., 
May 8th, 1985).  
BG: Spatial Development Act;  
Chamber of Builders Act; and  
Chambers of Architects and Engineers in Project Development Des ign Act.  
CY: Law 41/1962;  
Law 224/1990; and  
Law 29(i)2001.  
CZ: Act no. 360/1992 Coll. on practice of profession of authorize d architects 
and authorized engineers and technicians working in the field o f building 
constructions.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 804
 
FR: Loi 90-1258 relative à l'exercice sous forme de société des p rofessions 
libérales;  
Décret 95-129 du 2 février 1995 relatif à l'exercice en commun de la 
profession d'architecte sous forme de société en participation;  
Décret 92-619 du 6 juillet 1992 relatif à l'exercice en commun de la 
profession d'architecte sous forme de société d'exercice libéra l à respons­
abilité limitée SELARL, société d'exercice libéral à forme anon yme 
SELAFA, société d'exercice libéral en commandite par actions SE LCA; and  
Loi 77-2 du 3 janvier 1977, articles 12, 13 and 14.  
HR: Act on Architectural and Engineering Activities in Physical P lanning 
and Building (OG 152/08, 49/11, 25/13); and  
Physical Planning Act of 12 December 2013 (011-01/13-01/291).  
HU: Act LVIII of 1996 on the Professional Chambers of Architects and 
Engineers.  
IT: Royal Decree 2537/1925 regulation on the profession of archit ect and 
engineer; Law 1395/1923; and  
Decree of the President of the Republic (D.P.R.) 328/2001.  
SK: Act 138/1992 on Architects and Engineers, Articles 3, 15, 15a , 17a and 
18a. 
Reservation No. 3 - Professional services (health related professions and 
retail of pharmaceuticals)  
Sector – sub-sector:  Professional services – medical (including psycho­
logists) and dental services; midwives, nurses, physio­
therapists and paramedical personnel; veterinary 
services; retail sales of pharmaceutical, medical and 
orthopaedic goods and other services provided by 
pharmacists  
Industry classification:  CPC 9312, 93191, 932, 63211  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Medical, dental, midwives, nurses, physiotherapists and para-medical 
services (CPC 852, 9312, 93191)  
With respect to Cross-border trade in services –Market access, National  
treatment:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 805
 
In IT: European Union nationality is required for the services provi ded by 
psychologists, foreign professionals may be allowed to practice  based on 
reciprocity (part of CPC 9312).  
Measures:  
IT: Law 56/1989 on the psychologist profession.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In CY: Cypriot nationality and residency condition applies for the p rovision 
of medical, dental, midwives, nurses, physiotherapists and para -medical 
services.  
Measures:  
CY: Registration of Doctors Law (Chapter 250);  
Registration of Dentists Law (Chapter 249);  
Law 75(I)/2013 – Podologists;  
Law 33(I)/2008 – Medical Physics;  
Law 34(I)/2006 – Occupational Therapists;  
Law 9(I)/1996 – Dental Technicians;  
Law 68(I)/1995 – Psychologists;  
Law 16(I)/1992; Law 23(I)/2011 – Radiologists/Radiotherapists;  
Law 31(I)/1996 – Dieticians/Nutritionists;  
Law 140/1989 – Physiotherapists; and  
Law 214/1988 – Nurses.  
In DE  (applies also to the regional level of government): Geographic al 
restrictions may be imposed on professional registration, which  apply to 
nationals and non-nationals alike.  
Doctors (including psychologists, psychotherapists, and dentist s) need to 
register with the regional associations of statutory health ins urance physicians 
or dentists (kassenärztliche or kassenzahnärztliche Vereinigung en), if they 
wish to treat patients insured by the statutory sickness funds.  This registration 
can be subject to quantitative restrictions based on the region al distribution of 
doctors. For dentists this restriction does not apply. Registra tion is necessary 
only for doctors participating in the public health scheme. Non -discriminatory 
restrictions on the legal form of establishment required to pro vide these 
services may exist (§ 95 SGB V).  
For medical, dental and midwives services, access is restricted  to natural 
persons only. Establishment requirements may apply.  
Telemedicine may only be provided in the context of a primary t reatment 
involving the prior physical presence of a doctor. The number o f ICT 
(information and communications technology) - service suppliers  may be 
limited to guarantee interoperability, compatibility and necess ary safety 
standards. This is applied in a non-discriminatory way (CPC 931 2, 93191).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 806
 
Measures:  
Bundesärzteordnung (Federal Medical Regulation);  
Gesetz über die Ausübung der Zahnheilkunde;  
Gesetz über die Berufe des Psychologischen Psychotherapeuten un d des 
Kinder- und Jugendlichenpsychotherapeuten (Act on the Provision  of 
Psychotherapy Services of 16.07.1998);  
Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestal lung;  
Gesetz über den Beruf der Hebamme und des Entbindungspflegers;  
Gesetz über die Berufe in der Krankenpflege;  
§ 7 Absatz 3 Musterberufsordnung fuer Aerzte (German Model prof essional 
Code for doctors);  
§95,§ 99 and seq. SGB V (Book on Social Security No. V), Statut ory Health 
Insurance;  
§ 1 Absatz 2 and Absatz 5 Hebammengesetz (Midwife Code), § 291b  SGB 
V (Book on Social Security No. V) on E-health providers;  
Heilberufekammergesetz des Landes Baden-Württemberg in der Fass ung of 
16.03.1995 (GBl. BW of 17.05.1995 S. 314);  
Gesetz über die Berufsausübung, die Berufsvertretungen und die Berufsger­
ichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie d er Psycho­
logischen Psychotherapeuten und der Kinder- und Jugendlichenpsy chothera­
peuten (Heilberufe-Kammergesetz - HKaG) in Bayern of 06.02.2002  (BAY 
GVBl 2002, page 42);  
Gesetz über die Kammern und die Berufsgerichtsbarkeit der Ärzte , Zahnärzte, 
Apotheker, Psychologischen Psychotherapeuten und Kinder- und Ju gendpsy­
chotherapeuten (Berliner Kammergesetz) of 04.09.1978 (Berliner GVBl. page 
1937, rev. page 1980);  
§ 31 Heilberufsgesetz Brandenburg (HeilBerG) of 28.04.2003;  
Bremisches Gesetz über die Berufsvertretung, die Berufsausübung , die 
Weiterbildung und die Berufsgerichtsbarkeit der Ärzte, Zahnärzt e, Psycho­
therapeuten, Tierärzte und Apotheker (Heilberufsgesetz - HeilBe rG) of 
12.05.2005;  
§ 29 Heilberufsgesetz (HeilBG NRW) of 09.05.2000;  
§ 20 Heilberufsgesetz (HeilBG Rheinland-Pfalz) of 07.02.2003;  
Gesetz über Berufsausübung, Berufsvertretungen und Berufsgerich tsbarkeit 
der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psychologi schen 
Psychotherapeuten und der Kinder und Jugendlichenpsychotherapeu ten im 
Freistaat (Sächsisches Heilberufekammergesetz – SächsHKaG) of 2 4.05.1994 
(SächsGVBl. page 935);  
Gesetz über die öffentliche Berufsvertretung, die Berufspflicht en, die Weiter­
bildung und die Berufsgerichtsbarkeit der Ärzte/ Ärztinnen, Zah närzte/ 
Zahnärztinnen, psychologischen Psychotherapeuten/ Psychotherape utinnen 
und Kinder- und Jugendlichenpsychotherapeuten/-psychotherapeuti nnen, 
Tierärzte/Tierärztinnen und Apotheker/Apothekerinnen im Saarlan d (Saar­
ländisches Heilberufekammergesetz - SHKG) of 19.11.2007; and  
Thüringer Heilberufegesetz of 29. Januar 2002 (GVBl 2002, 125).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 807
 
(b) Veterinary services (CPC 932)  
With respect to Investment liberalisation – National treatment:  
In PL: To pursue a profession of veterinary surgeon present in the t erritory of 
Poland, non- European Union nationals have to pass an exam in P olish 
language organized by the Polish Chambers of Veterinary Surgeon s. 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Most-favoured-nation treatment and Cross-border trade in servic es – Market  
access, National treatment:  
In FR: EEA nationality is required for the supply of veterinary serv ices, but 
the nationality requirement may be waived subject to reciprocit y. The legal 
forms available to a company providing veterinary services are limited to 
three types of companies (SEP (Société en participation); SCP ( Société civile 
professionnelle); and SEL (Société d'exercice liberal).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In CY : Nationality and residency condition applies for the provision  of 
veterinary services.  
In EL: EEA or Swiss nationality is required for the supply of veteri nary 
services.  
In ES: Membership in the professional association is required for th e practice 
of the profession and requires European Union nationality, whic h may be 
waived through a bilateral professional agreement. The provisio n of 
veterinary services is restricted to natural persons.  
In HR: Only legal and natural persons established in a Member State of the 
European Union for the purpose of conducting veterinary activit ies can 
supply cross border veterinary services in the Republic of Croa tia. Only 
European Union nationals can establish a veterinary practice in  the 
Republic of Croatia.  
In HU : EEA nationality is required for membership of the Hungarian 
Veterinary Chamber, necessary for supplying veterinary services . Authoris­
ation for establishment is subject to an economic needs test. M ain criteria: 
labour market conditions in the sector.  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In CZ : Physical presence in the territory is required for the supply  of 
veterinary services.  
In DE  (applies also to the regional level of government): The supply  of 
veterinary services is restricted to natural persons. Telemedic ine may only 
be provided in the context of a primary treatment involving the  prior physical 
presence of a veterinary.  
In DK  and  NL : The supply of veterinary services is restricted to natural 
persons.  
In IE: The supply of veterinary services is restricted to natural pe rsons or 
partnerships.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 808
 
In IT and  PT: Residency is required for the supply of veterinary services.  
In LV : The supply of veterinary services is restricted to natural pe rsons.  
In SI: Only legal and natural persons established in a Member State of the 
European Union for the purpose of conducting veterinary activit ies can 
supply cross border veterinary services in to the Republic of S lovenia.  
In SK: Residency in the EEA is required for registration in the prof essional 
chamber, which is necessary for the exercise of the profession.  The provision 
of veterinary services is restricted to natural persons.  
In UK : The supply of veterinary services is restricted to natural pe rsons or 
partnerships. Physical presence is required to perform veterina ry surgery. The 
practice of veterinary surgery is reserved to veterinary surgeo ns who are 
members of the Royal College of Veterinary Surgeons (RCVS).  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In AT: Only nationals of a Member State of the EEA may provide veter inary 
services. The nationality requirement is waived for nationals o f a non- 
Member State of the EEA where there is a European Union agreeme nt 
with that non-Member State of the EEA providing for national tr eatment 
with respect to investment and cross-border trade of veterinary  services.  
Measures:  
AT: Tierärztegesetz (Veterinary Act), BGBl. Nr. 16/1975, §3 (2) ( 3). 
CY: Law 169/1990.  
CZ: Act No. 166/1999 Coll. (Veterinary Act), §58-63, 39; and  
Act No. 381/1991 Coll. (on the Chamber of Veterinary Surgeons o f the 
Czech Republic), paragraph 4.  
DE: Federal Code for the Veterinary Profession (Bundes- Tierärzte ordnung 
in der Fassung der Bekanntmachung vom 20. November 1981 (BGBl. I 
S. 1193)).  
Regional level:  
Acts on the Councils for the Medical Profession of the Länder ( Heilberufs- 
und Kammergesetze der Länder) and (based on these) Baden-Württe mberg, 
Gesetz über das Berufsrecht und die Kammern der Ärzte, Zahnärzt e, 
Tierärzte Apotheker, Psychologischen Psychotherapeuten sowie de r Kinder- 
und Jugendlichenpsychotherapeuten (Heilberufe-Kammergesetz - HB KG) in 
der Fassung vom 16.03.1995;  
Bayern, Gesetz über die Berufsausübung, die Berufsvertretungen und die 
Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheke r sowie der 
Psychologischen Psychotherapeuten und der Kinder- und Jugendlic henpsy­
chotherapeuten (Heilberufe-Kammergesetz - HKaG) in der Fassung der 
Bekanntmachung vom 06.02.2002;  
Berlin, Gesetz über die Kammern und die Berufsgerichtsbarkeit d er Ärzte, 
Zahnärzte, Tierärzte, Apotheker, Psychologischen Psychotherapeu ten und 
Kinder- und Jugendlichenpsychotherapeuten (Berliner Kammergeset z) in 
der Fassung vom 04.09.1978 (GVBl. S. 1937);  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 809
 
Brandenburg, Heilberufsgesetz (HeilBerG) vom 28.04.2003 (GVBl.I /03, 
Nr. 07, S.126);  
Bremen, Gesetz über die Berufsvertretung, die Berufsausübung, d ie Weiter­
bildung und die Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Psy chothera­
peuten, Tierärzte und Apotheker (Heilberufsgesetz - HeilBerG) v om 
12.05.2005, (Brem.GBl. S. 149);  
Hamburg, Hamburgisches Kammergesetz für die Heilberufe (HmbKGH)  vom 
14.12.2005 zum Ausgangs- oder Titeldokument (HmbGVBl. 2005, S. 495);  
Hessen, Gesetz über die Berufsvertretungen, die Berufsausübung,  die Weiter­
bildung und die Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Tie rärzte, 
Apotheker, Psychologischen Psychotherapeuten und Kinder- und Ju gendli­
chenpsychotherapeuten (Heilberufsgesetz) in der Fassung vom 07. 02.2003;  
Mecklenburg-Vorpommern, Heilberufsgesetz (HeilBerG) vom 22.01.1 993 
(GVOBl. M-V 1993, S. 62);  
Niedersachsen, Kammergesetz für die Heilberufe (HKG) in der Fas sung vom 
08.12.2000;  
Nordrhein-Westfalen, Heilberufsgesetz NRW (HeilBerg) vom 9. Mai  2000 
(GV. NRW. 2000 S. 403ff.);  
Rheinland-Pfalz, Heilberufsgesetz (HeilBG) vom 20.10.1978;  
Saarland, Gesetz Nr. 1405 über die öffentliche Berufsvertretung , die Beruf­
spflichten, die Weiterbildung und die Berufsgerichtsbarkeit der  Ärzte/ 
Ärztinnen, Zahnärzte/Zahnärztinnen, Tierärzte/Tierärztinnen und  Apotheker/ 
Apothekerinnen im Saarland (Saarländisches Heilberufekammergese tz - 
SHKG) vom 11.03.1998;  
Sachsen, Gesetz über Berufsausübung, Berufsvertretungen und Ber ufsger­
ichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie d er Psycho­
logischen Psychotherapeuten und der Kinder- und Jugendlichenpsy chothera­
peuten im Freistaat Sachsen (Sächsisches Heilberufekammergesetz  –  
SächsHKaG) vom 24.05.1994;  
Sachsen-Anhalt, Gesetz über die Kammern für Heilberufe Sachsen- Anhalt 
(KGHB-LSA) vom 13.07.1994 (GVBl. LSA 1994, S. 832);  
Schleswig-Holstein, Gesetz über die Kammern und die Berufsgeric htsbarkeit 
für die Heilberufe (Heilberufekammergesetz - HBKG) vom 29. Febr uar 1996;  
Thüringen, Thüringer Heilberufegesetz (ThürHeilBG) in der Fassu ng der 
Bekanntmachung vom 29.01.2002 (GVBl 2002, S. 125); and  
Codes of Professional Conduct of the Veterinary Practitioners' Councils 
(Berufsordnungen der Kammern).  
DK: Act No. 1149 of 12 September 2015 on veterinary surgeons.  
EL: Presidential Degree 38/2010, Ministerial Decision 165261/IA/2 010 
(Gov. Gazette 2157/B).  
ES: Real Decreto 126/2013, de 22 de febrero, por el que se aprueb an los 
Estatutos Generales de la Organización Colegial Veterinaria Esp añola; 
Articles 62 and 64.  
FR: Code rural et de la pêche maritime articles L241-1; L241-2; L 241-2-1.  
HR: Veterinary Act (OG 41/07, 55/11), Articles 89, 106.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 810
 
HU: Act CXXVII of 2012 on the Hungarian Veterinary Chamber and on  the 
conditions how to supply Veterinary services.  
IE: Veterinary Practice Act 2005.  
IT: Legislative Decree C.P.S. 233/1946, Articles 7-9; and  
Decree of the President of the Republic (DPR) 221/1950, paragra ph 7.  
LV: Veterinary Medicine Law.  
NL: Wet op de uitoefening van de diergeneeskunde 1990 (WUD).  
PL: Law of 21st December 1990 on the Profession of Veterinary Sur geon 
and Chambers of Veterinary Surgeons.  
PT: Decree-Law 368/91 (Statute of the Veterinary Professional Ass ociation).  
SI: Pravilnik o priznavanju poklicnih kvalifikacij veterinarjev ( Rules on 
recognition of professional qualifications for veterinarians), Uradni list RS, 
št. (Official Gazette No) 71/2008, 7/2011, 59/2014 in 21/2016, Act on 
services in the internal market, Official Gazette RS No 21/2010 . 
SK: Act 442/2004 on Private Veterinary Doctors and the Chamber of  
Veterinary Doctors, Article 2.  
UK: Veterinary Surgeons Act (1966).  
(c) Retail sales of pharmaceuticals, medical and orthopaedic goods and 
other services provided by pharmacists (CPC 63211)  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors:  
In AT: The retail of pharmaceuticals and specific medical goods to t he public 
may only be carried out through a pharmacy. Nationality of a Me mber State 
of the EEA or the Swiss Confederation is required in order to o perate a 
pharmacy. Nationality of a Member State of the EEA or the Swiss  Confed­
eration is required for leaseholders and persons in charge of m anaging a 
pharmacy.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In EL : European Union nationality is required in order to operate a 
pharmacy.  
In FR: EEA or the Swiss Confederation nationality is required in ord er to 
operate a pharmacy. Foreign pharmacists may be permitted to est ablish 
within annually established quotas.  
In HU : EEA nationality is required in order to operate a pharmacy.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services - Market access:  
In CY : Nationality requirement applies for the provision of retail s ales of 
pharmaceuticals, medical and orthopaedic goods and other servic es provided 
by pharmacists (CPC 63211).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 811
 
In DE: Residency is required in order to obtain a licence as a pharm acist or 
to open a pharmacy for the retail of pharmaceuticals and certai n medical 
goods to the public. Nationals of other countries or persons wh o have not 
passed the German pharmacy exam may only obtain a licence to ta ke over a 
pharmacy which has already existed during the preceding three y ears. The 
total number of pharmacies per person is restricted to one phar macy and up 
to three branch pharmacies. Only natural persons are permitted to provide 
retail services of pharmaceuticals and specific medical goods t o the public.  
In EL: Only natural persons, who are licenced pharmacists, and compa nies 
founded by licenced pharmacists, are permitted to provide retai l services of 
pharmaceuticals and specific medical goods to the public.  
In FR : Pharmacy opening must be authorized and commercial presence 
including sale at a distance of medicinal products to the publi c by means 
of information society services, must take one of the legal for ms which are 
allowed under national law on a non-discriminatory basis: anony me, à 
responsabilité limitée ou en commandite par actions (SEL), soci été en 
noms collectifs (SNC) or SARL only.  
In IT: The practice of the profession is possible only for natural p ersons 
enrolled in the register, as well as for juridical persons in t he form of 
partnerships, where every partner of the company must be an enr olled phar­
macist. Enrolment in the pharmacist professional register requi res nationality 
of a Member State of the European Union or residency and the pr actice of 
the profession in Italy. Foreign nationals having the necessary  qualifications 
may enrol if they are citizens of a country with whom Italy has  a special 
agreement, authorising the exercise of the profession, under co ndition of 
reciprocity (D. Lgsl. CPS 233/1946 Articles 7-9 and D.P.R. 221/ 1950 
paragraphs 3 and 7). New or vacant pharmacies are authorised fo llowing a 
public competition. Only nationals of a Member State of the Eur opean Union 
enrolled in the Register of pharmacists (‘albo’) are able to pa rticipate in a 
public competition.  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services - Market access:  
In ES: Only natural persons, who are licenced pharmacists, are permi tted to 
provide retail services of pharmaceuticals and specific medical  goods to the 
public. Each pharmacist cannot obtain more than one licence.  
In ES, HR , HU , IT and  PT: Establishment authorisation is subject to an 
economic needs test. Main criteria: population and density cond itions in the 
area.  
In LU: Only natural persons are permitted to provide retail services  of phar­
maceuticals and specific medical goods to the public.  
In MT : Issuance of Pharmacy licences under specific restrictions. No  person 
shall have more than one licence in his name in any town or vil lage (Regu­
lation 5(1) of the Pharmacy Licence Regulations (LN279/07)), ex cept in the 
case where there are no further applications for that town or v illage (Regu­
lation 5(2) of the Pharmacy Licence Regulations (LN279/07)).  
In PT: In commercial companies where the capital is represented by s hares, 
these shall be nominative. A person shall not hold or exercise,  at the same 
time, directly or indirectly, ownership, operation or managemen t of more 
than four pharmacies.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 812
 
In SI: The network of pharmacies in Slovenia consists of public phar macy 
institutions, owned by municipalities, and of private pharmacis ts with 
concession where the majority owner must be a pharmacist by pro fession. 
Mail order of pharmaceuticals requiring a prescription is prohi bited.  
With respect to Investment liberalisation – National treatment:  
In LV: In order to commence independent practice in a pharmacy, a fo reign 
pharmacist or pharmacist's assistant, educated in a state which  is not a 
Member State of the European Union or a Member State of the EEA , 
must work for at least one year in a pharmacy under the supervi sion of a 
pharmacist.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG and EE: The retail of pharmaceuticals and specific medical goods to 
the public may only be carried out through a pharmacy.  
In BG: The mail order of pharmaceuticals is prohibited. Permanent re sidency 
is required for pharmacists. Managers of pharmacies must be qua lified phar­
macists and may only manage one pharmacy in which they themselv es work. 
A quota exists for the number of pharmacies which may be owned per 
person.  
In EE: Mail order sale of medicinal products as well as delivery by post or 
express service of medicinal products ordered through the Inter net is 
prohibited. Establishment authorisation is subject to an econom ic needs 
test. Main criteria: density conditions in the area.  
With respect to Investment liberalisation - Market access and C ross-border  
trade in services - Market access:  
In SK: Residency is required in order to obtain a licence as a pharm acist or 
to open a pharmacy for the retail of pharmaceuticals and certai n medical 
goods to the public.  
With respect to Investment liberalisation - Market access  
In DK : Only natural persons, who have been granted a pharmacist-lice nce 
from the Danish Health and Medicines Authority, are permitted t o provide 
retail services of pharmaceuticals and specific medical goods t o the public.  
Measures:  
AT: Apothekengesetz (Pharmacy Law), RGBl. Nr. 5/1907 as amended, §§ 3, 
4, 12; Arzneimittelgesetz (Medication Act), BGBl. Nr. 185/1983 as amended, 
§§ 57, 59, 59a; and  
Medizinproduktegesetz (Medical Products Law), BGBl. Nr. 657/199 6 as 
amended, § 99.  
BG: Law on Medicinal Products in Human Medicine, arts. 146, 161, 195, 
222, 228.  
CY: Pharmaceutical and Poisons Law (Chapter 254).  
DE: § 2 paragraph 2, § 11a Apothekengesetz (German Pharmacy Act);  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 813
 
§§ 43 paragraph 1, 73 paragraph 1 Nr. 1a, Arzneimittelgesetz (G erman Drugs 
Act); and  
§ 11 Abs. 2 und 3 Medizinproduktegesetz, Verordnung zur Regelun g der 
Abgabe von Medizinprodukten.  
DK: Apotekerloven (Danish Pharmacy Act) LBK nr. 1040 03/09/2014.  
EE: Ravimiseadus (Medicinal Products Act), RT I 2005, 2, 4; § 29 (2); and 
Tervishoiuteenuse korraldamise seadus (Health Services Organisa tion Act, 
RT I 2001, 50, 284).  
EL: Law 5607/1932 as amended by Laws 1963/1991 and 3918/2011.  
ES: Ley 16/1997, de 25 de abril, de regulación de servicios de la s oficinas de 
farmacia (Law 16/1997, of 25 April, regulating services in phar macies), 
Articles 2, 3.1; and  
Real Decreto Legislativo 1/2015, de 24 de julio por el que se a prueba el 
Texto refundido de la Ley de garantías y uso racional de los me dicamentos y 
productos sanitarios (Ley 29/2006).  
FR: Code de la santé publique, articles L4221-1, L4221-13, L5125- 10; and  
Loi 90-1258 relative à l'exercice sous forme de société des pro fessions 
libérales, modifiée par les lois 2001-1168 du 12 décembre 2001 et 2008- 
776 du 4 août 2008 (Law 90-1258 on the exercise of liberal prof essions in 
the form of a company); and Lois 2011-331 du 28 mars 2011 et 20 15-990 du 
6 août 2015.  
HR: Health Care Act (OG 150/08, 71/10, 139/10, 22/11, 84/11, 12/1 2, 70/12, 
144/12).  
HU: Act XCVIII of 2006 on the General Provisions Relating to the Reliable 
and Economically Feasible Supply of Medicinal Products and Medi cal Aids 
and on the Distribution of Medicinal Products.  
IT: Law 362/1991, Articles 1, 4, 7 and 9;  
Legislative Decree CPS 233/1946, Articles 7-9; and  
Decree of the President of the Republic (D.P.R. 221/1950, parag raphs 3 and 
7). 
LU: Loi du 4 juillet 1973 concernant le régime de la pharmacie (a nnex 
a043);  
Règlement grand-ducal du 27 mai 1997 relatif à l'octroi des con cessions de 
pharmacie (annex a041); and  
Règlement grand-ducal du 11 février 2002 modifiant le règlement  
grand-ducal du 27 mai 1997 relatif à l'octroi des concessions d e pharmacie 
(annex a017).  
LV: Pharmaceutical Law, s. 38.  
MT: Pharmacy Licence Regulations (LN279/07) issued under the Medi cines 
Act (Cap. 458).  
PT: Decree-Law 307/2007, Articles 9, 14 and 15; and  
Ordinance 1430/2007.  
SI: Pharmacy Services Act (Official Gazette of the RS No. 85/2016 ); and  
Medicinal Products Act (Official Gazette of the RS, No. 17/2014 ). ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 814
 
SK: Act 362/2011on drugs and medical devices, Article 35a; and  
Act 578/2004 on healthcare providers, medical employees, profes sional 
organisation.  
Reservation No. 4 - Research and development services  
Sector – sub-sector:  Research and development (R&D) services  
Industry classification:  CPC 851, 853  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
The EU: For publicly funded research and development (R&D) services b ene­
fitting from funding provided by the European Union at the Euro pean Union 
level, exclusive rights or authorisations may only be granted t o nationals of the 
Member States of the European Union and to juridical persons of  the European 
Union having their registered office, central administration or  principal place of 
business in the European Union (CPC 851, 853).  
For publicly funded R&D services benefitting from funding provi ded by a 
Member State exclusive rights or authorisations may only be gra nted to 
nationals of the Member State of the European Union concerned a nd to 
juridical persons of the Member State concerned having their he adquarters in 
that Member State (CPC 851, 853).  
This reservation is without prejudice to the exclusion of procu rement by a Party 
or subsidies in subparagraphs 2(c) and (e) of Article 8.14, and  paragraphs 5 and 
6 of Article 8.12.  
Measures:  
EU: All currently existing and all future European Union research  or innovation 
framework programmes, including the Horizon 2020 Rules for Part icipation and 
regulations pertaining to Joint Technology Initiatives (JTIs), Article 185 
Decisions, and the European Institute for Innovation and Techno logy (EIT), as 
well as existing and future national, regional or local researc h programmes.  
Reservation No. 5 - Real estate services  
Sector – sub-sector:  Real estate services  
Industry classification:  CPC 821, 822  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 815
 
Description:  
In CY : For the provision of real estate services, nationality and re sidency 
condition applies.  
In CZ: Residency for natural persons and establishment for legal per sons in the 
Czech Republic are required to obtain the licence necessary for  the provision of 
real estate services.  
In PT: EEA residency is required for natural persons. EEA incorporat ion is 
required for legal persons.  
With respect to Investment liberalisation – National treatment and Cross-border  
trade in services – Market access, National treatment:  
In DK : For the provision of real estate services by a physical perso n present in 
the territory of Denmark, only authorized real estate agent who  are natural 
persons that have been admitted to the Danish Business Authorit y's real estate 
agent register may use the title of ‘real estate agent’. The ac t requires that the 
applicant be a Danish resident or a resident of the European Un ion, EEA or 
Switzerland.  
The Act on sale of real estate is only applicable when providin g real estate 
services to consumers. Furthermore the Act on sale of real esta te does not 
apply on leasing of real estate (CPC 822).  
With respect to Cross-border trade in services – Market access:  
In HR : Commercial presence in EEA is required to provide real estate  services.  
With respect to Cross-border trade in services – Market access,  National  
treatment, Most-favoured-nation treatment:  
In SI: In so far as Japan allows Slovenian nationals and enterprises  to supply real 
estate agent services, Slovenia will allow nationals of Japan a nd enterprises to 
supply real estate agent services under the same conditions, in  addition to the 
fulfilment of the following requirements: entitlement to act as  a real estate agent 
in the country of origin, submission of the relevant document o n impunity in 
criminal procedures, and inscription into the registry of real estate agents at the 
competent (Slovenian) ministry.  
Measures:  
CY: The Real Estate Agents Law 71(1)/2010.  
CZ: Trade Licensing Act.  
DK: Lov om omsætning af fast ejendom, 2014 (The Act on the sale o f real 
estate).  
HR: Real Estate Brokerage Act (OG 107/07 and 144/12), Article 2.  
PT: Decree-Law 211/2004 (Articles 3 and 25), as amended and repub lished by 
Decree-Law 69/2011.  
SI: Real Estate Agencies Act.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 816
 
Reservation No. 6 - Business services  
Sector – sub-sector:  Business services - rental or leasing services without 
operators; services related to management consulting; 
technical testing and analyses; related scientific and 
technical consulting services; services incidental to 
agriculture; security services; placement services; 
translation and interpretation services and other 
business services  
Industry classification:  ISIC Rev. 37, part of CPC 612, part of 621, part of 
625, 831, part of 85990, 86602, 8675, 8676, 87201, 
87202, 87203, 87204, 87205, 87206, 87209, 87901, 
87902, 87909, 88, part of 893  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Section:  Investment and Cross-border trade in services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Rental or leasing services without operators (CPC 83103, CPC 831)  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In SE: To fly the Swedish flag, proof of dominating Swedish operatin g 
influence must be shown in case of foreign ownership interests in 
ships. Dominating Swedish influence means that the operation of  the ship 
is located in Sweden. Foreign ships may be granted an exemption  from this 
rule where they are rented or leased by Swedish legal persons t hrough 
bareboat charter contracts. To be granted an exemption, the bar eboat 
charter contract must be provided to the Swedish Maritime Admin istration 
and demonstrate that the charterer takes full responsibility fo r operation and 
crew of the leased or rented ship. The duration of the contract  should be at 
least one to two years (CPC 83103).  
Measures:  
SE: Sjölagen (Maritime Law) (1994:1009), Chapter 1, § 1.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In SE: Suppliers of rental or leasing services of cars and certain o ff-road 
vehicles (terrängmotorfordon) without a driver, rented or lease d for a period 
of less than one year, are obliged to appoint someone to be res ponsible for 
ensuring, among other things, that the business is conducted in  accordance 
with applicable rules and regulations and that the road traffic  safety rules are 
followed. The responsible person must reside in Sweden (CPC 831 ). 
Measures:  
SE: Lag (1998: 424) om biluthyrning (Act on renting and leasing c ars). ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 817
 
(b) Rental or leasing services and other business services related to aviation  
With respect to Investment liberalisation - Market access, Nati onal treatment,  
Most-favoured-nation treatment, and Cross-border trade in servi ces - Market  
access, National treatment, Most-favoured-nation treatment:  
The EU: For rental or leasing of aircraft without crew (dry lease) ai rcraft 
used by an air carrier of the European Union are subject to app licable aircraft 
registration requirements. A dry lease agreement to which a Eur opean Union 
carrier is a party shall be subject to requirements in the Euro pean Union or 
national law on aviation safety, such as prior approval and oth er conditions 
applicable to the use of third countries' registered aircraft. To be registered, 
aircraft may be required to be owned either by natural persons meeting 
specific nationality criteria or by enterprises meeting specifi c criteria 
regarding ownership of capital and control (CPC 83104).  
With respect to computer reservation system (CRS) services, whe re European 
Union air carriers are not accorded, by CRS services suppliers operating 
outside the European Union, equivalent (meaning non-discriminat ory) 
treatment to that provided in the European Union, or where Euro pean 
Union CRS services suppliers are not accorded, by non- European  Union 
air carriers, equivalent treatment to that provided in the Euro pean Union, 
measures may be taken to accord equivalent treatment, respectiv ely, to the 
non-European Union air carriers by the CRS services suppliers o perating in 
the European Union, or to the non- European Union CRS services suppliers 
by European Union air carriers.  
Measures:  
EU: Regulation (EC) No 1008/2008 of the European Parliament and o f the 
Council of 24 September 2008 on common rules for the operation of air 
services in the Community (Recast); and Regulation (EC) No 80/2 009 of the 
European Parliament and of the Council of 14 January 2009 on a Code of 
Conduct for computerised reservation systems and repealing Coun cil 
Regulation (EEC) No 2299/89.  
With respect to Investment liberalisation - National treatment and 
Cross-border trade in services - Market access, National treatm ent 
In BE : Private (civil) aircraft belonging to natural persons who are  not 
nationals of a Member State of the European Union or of the EEA  may 
only be registered if they are domiciled or resident in Belgium  without 
interruption for at least one year. Private (civil) aircraft be longing to 
foreign legal entities not formed in accordance with the law of  a Member 
State of the European Union or of the EEA may only be registere d if they 
have a seat of operations, an agency or an office in Belgium wi thout inter­
ruption for at least one year (CPC 83104).  
Measures:  
BE: Arrêté Royal du 15 mars 1954 réglementant la navigation aérie nne. 
(c) Services related to management consulting – arbitration and conciliation 
services (CPC 86602)  
With respect to Cross-border trade in services –Market access, National  
treatment:  
In HU : An authorisation, by means of admission into the register, by  the 
minister in charge of the juridical system is required for the pursuit of 
mediation (such as arbitration and conciliation) activities whi ch may only 
be granted to juridical or natural persons that are established  in or resident 
in Hungary.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 818
 
Measures:  
HU: Act LV of 2002 on Mediation.  
(d) Technical testing and analysis services (CPC 8676)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In CY : The provision of services by chemists and biologists requires  
nationality of a Member State of the European Union.  
In FR: The professions of biologist are reserved for natural persons , EEA 
nationality required.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BG: Establishment in Bulgaria according to the Bulgarian Commerci al Act 
and registration in the Commercial register is required for cro ss-border 
provision of technical testing and analysis services.  
For the periodical inspection for proof of technical condition of road 
transport vehicles, the person should be registered in accordan ce with the 
Bulgarian Commercial Act or the Non-Profit Legal Persons Act, o r else be 
registered in another Member State of the European Union or cou ntry from 
the EEA.  
The testing and analysis of the composition and purity of air a nd water may 
be conducted only by the Ministry of Environment and Water of B ulgaria, or 
its agencies in co-operation with the Bulgarian Academy of Scie nces.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment,  
Most-favoured-nation treatment:  
In IT: For biologists, chemical analysts, agronomists and ‘periti ag rari’, 
residency and enrolment in the professional register are requir ed. Third 
country nationals can enrol under condition of reciprocity.  
Measures:  
BG: Technical Requirements towards Products Act;  
Measurement Act;  
National Accreditation of Compliance Conformity Authorities Act ; 
Clean Ambient Air Act; and  
Water Act, Ordinance N-32 for the periodical inspection for pro of of 
technical condition of road transport vehicles.  
CY: Registration of Chemists Law of 1988 (Law 157/1988), as amend ed by 
Laws number 24(I) of 1992 and 20(I) of 2004; and  
Law 157/1988.  
FR: Articles L 6213-1 à 6213-6 du Code de la Santé Publique.  
IT: Biologists, chemical analysts: Law 396/1967 on the profession  of 
biologists; and Royal Decree 842/1928 on the profession of chem ical 
analysts.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 819
 
(e) Related scientific and technical consulting services (CPC 8675)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment,  
Most-favoured-nation treatment:  
In IT: Residency or professional domicile in Italy is required for e nrolment 
in the geologists' register, which is necessary for the practic e of the 
professions of surveyor or geologist in order to provide servic es relating to 
the exploration and the operation of mines, etc. Nationality of  a Member 
State of the European Union is required; however, foreigners ma y enrol 
under condition of reciprocity.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG: A professionally competent body is the person (physical or ju ridical) 
that may execute functions pertinent to cadastral surveying, ge odesy and 
cartography. Establishment is required, as well as EEA or Swiss  nationality 
for the natural person carrying out activities for geodesy, cad astral surveying, 
and in cartography when studying movements of the earth crust.  
In CY: Nationality requirement applies for the provision of relevant  services.  
In FR: For surveying, access through SEL (anonyme, à responsabilité limitée 
ou en commandite par actions), SCP (Société civile professionne lle), SA and 
SARL (sociétés anonymes, à responsabilité limitée) only. Foreig n investors 
are required to have a specific authorisation for exploration a nd prospecting 
services.  
With respect to Cross-border trade in services – Market access:  
In HR: Services of basic geological, geodetic and mining consulting as well 
as related environmental protection consulting services in the territory of 
Croatia can be carried out only jointly with or through domesti c legal 
persons.  
Measures:  
BG: Cadastre and Property Register Act; and  
Geodesy and Cartography Act.  
CY: Law 224/1990.  
FR: Loi 90-1258 relative à l'exercice sous forme de société des p rofessions 
libérales, modifiée par les lois 2001-1168 du 12 décembre 2001 et 2008-776 
du 4 août 2008.  
HR: Ordinance on requirements for issuing approvals to legal pers ons for 
performing professional environmental protection activities (OG  No.57/10), 
Arts. 32-35.  
IT: Geologists: Law 112/1963, Articles 2 and 5; D.P.R. 1403/1965,  
Article 1.  
(f) Services incidental to agriculture (part of CPC 88)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment,  
Most-favoured-nation treatment:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 820
 
In IT: For biologists, chemical analysts, agronomists and ‘periti ag rari’, 
residency and enrolment in the professional register are requir ed. Third 
country nationals can enrol under condition of reciprocity.  
With respect to Cross-border trade in services – Market access:  
In PT: The professions of biologist, chemical analyst and agronomist  are 
reserved for natural persons.  
Measures:  
IT: Agronomists: Law 3/1976 on the profession of agronomists (‘Pe riti 
agrari’): Law 434/1968 as amended by Law 54/1991.  
PT: Decree Law 119/92;  
Law 47/2011; and  
Decree Law 183/98.  
(g) Security Services (CPC 87302, 87303, 87304, 87305, 87309)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In EE: Residency is required for providing security services and for  security 
guards.  
In IT: Nationality of a Member State of the European Union and resid ency is 
required in order to obtain the necessary authorisation to supp ly security 
guard services and the transport of valuables.  
In PT: The provision of security services by a foreign supplier on a  cross- 
border basis is not allowed.  
A nationality requirement exists for specialised personnel.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services - Market access:  
In DK : Residence requirement for individuals applying for an authori sation 
to conduct security service, as well as for managers and the ma jority of 
members of the board of a legal entity applying for an authoris ation to 
conduct security services. However, residence is not required t o the extent 
it follows from international agreements or orders issued by th e Minister for 
Justice.  
Measures:  
DK: Lovbekendtgørelse 2016-01-11 nr. 112 om vagtvirksomhed.  
EE: Turvaseadus (Security Act ) § 21, § 43.  
IT: Law on public security (TULPS) 773/1931, Articles 133-141; Ro yal 
Decree 635/1940, Article 257.  
PT: Law 34/2013; and  
Ordinance 273/2013.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 821
 
(h) Placement Services (CPC 87201, 87202, 87203, 87204, 87205, 87206, 
87209)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment  
(applies also to the regional level of government):  
In BE: In the Flemish Region, a company having its head office outsi de the 
EEA has to prove that it supplies placement services in its cou ntry of origin. 
In the Walloon Region, a specific type of legal entity (réguliè rement 
constituée sous la forme d'une personne morale ayant une forme 
commerciale, soit au sens du droit belge, soit en vertu du droi t d'un Etat 
membre ou régie par celui-ci, quelle que soit sa forme juridiqu e) is required 
to supply placement services. A company having its head office outside the 
EEA has to demonstrate that it fulfils the conditions as set ou t in the Decree 
(for instance on the type of legal entity) and has to prove tha t it supplies 
placement services in its country of origin. In the German-spea king 
community, a company having its head office outside the EEA has  to 
prove that it supplies placement services in its country of ori gin and has to 
fulfil the admission criteria established by the mentioned Decr ee (CPC 
87202).  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In DE : Nationality of a Member State of the European Union or a 
commercial presence in the European Union is required in order to obtain 
a licence to operate as a temporary employment agency (pursuant  to s. 3 
paragraphs 3 to 5 of this Act on temporary agency work (Arbeitn ehmerü­
berlassungsgesetz). The Federal Ministry of Labour and Social A ffairs may 
issue a regulation concerning the placement and recruitment of non-European 
Union and non-EEA personnel for specified professions e.g. for health and 
care related professions (CPC 87201, 87202, 87203, 87204, 87205 , 87206, 
87209).  
With respect to Investment liberalisation – Market access:  
In ES: Prior to the start of the activity, placement agencies are re quired to 
submit a sworn statement certifying the fulfilment of the requi rements stated 
by the current legislation (CPC 87201, 87202).  
Measures:  
BE: Flemish Region: Besluit van de Vlaamse Regering van 10 decemb er 
2010 tot uitvoering van het decreet betreffende de private 
arbeidsbemiddeling.  
Walloon Region: Décret du 3 avril 2009 relatif à l'enregistreme nt ou à 
l'agrément des agences de placement (Decree of 3 April 2009 on registration 
of placement agencies), Article 7; and  
Arrêté du Gouvernement wallon du 10 décembre 2009 portant exécu tion du 
décret du 3 avril 2009 relatif à l'enregistrement ou à l'agréme nt des agences 
de placement (Decision of the Walloon Government of 10 December  2009 
implementing the Decree of 3 April 2009 on registration of plac ement 
agencies), Article 4.  
German-speaking community: Dekret über die Zulassung der Leihar beitsver­
mittler und die Überwachung der privaten Arbeitsvermittler / Dé cret du 
11 mai 2009 relatif à l'agrément des agences de travail intérim aire et à la 
surveillance des agences de placement privées, Article 6.  
DE: § 1 and 3 Abs 5 Arbeitnehmerüberlassungsgesetz –AÜG § 292 SGB  
III§ 38 Beschäftigungsverordnung.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 822
 
ES: Real Decreto-ley 8/2014, de 4 de julio, de aprobación de medi das 
urgentes para el crecimiento, la competitividad y la eficiencia  (tramitado 
como Ley 18/2014, de 15 de octubre).  
(i) Translation and interpretation services (CPC 87905)  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In BG: A contract with the Ministry of Foreign Affairs is required f or official 
translations provided by translation agencies.  
In CY: Registration to registry of translators is necessary for the provision of 
official translation and certification services. Nationality re quirement applies.  
In HU : Official translations, official certifications of translation s, and 
certified copies of official documents in foreign languages may  only be 
provided by the Hungarian Office for Translation and Attestatio n (OFFI).  
In PL: Only natural persons may be sworn translators.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – Market access, National treatm ent: 
In FI: Residency in EEA is required for certified translators.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In EE: A sworn translator must be a national of a Member State of th e 
European Union.  
In HR : EEA nationality is required for certified translators.  
Measures:  
BG: Regulation for the legalisation, certification and translatio n of 
documents.  
CY: The Establishment, Registration and Regulation of the Certifi ed 
Translator Services in the Republic of Cyprus Law.  
EE: Vandetõlgi seadus § 2 (3), § 16, (Sworn Translators Act).  
FI: Laki auktorisoiduista kääntäjistä (Act on Authorised Translat ors) 
(1231/2007), s. 2(1)).  
HR: Ordinance on permanent court interpreters (OG 88/2008), Artic le 2. 
HU: Decree of the Council of Ministers No. 24/1986 on Official tr anslation 
and interpretation.  
PL: Act of 25 November 2004 on the profession of sworn translator  or 
interpreter (Journal of Laws no 273 item 2702), Article 2.1.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 823
 
(j) Other business services (part of CPC 612, part of 621, part of 625, 
87901, 87902, 88493, part of 893, part of 85990, 87909, ISIC 37)  
With respect to Investment liberalisation – Market access:  
In SE: Pawn-shops must be established as a limited liability company  or as a 
branch (part of CPC 87909).  
Measures:  
SE: Pawn shop act (1995:1000).  
In CZ: An authorised package company is only allowed to provide serv ices 
relating to packaging take-back and recovery and must be a lega l person 
established as a joint-stock company (CPC 88493, ISIC 37).  
Measures:  
CZ: Act. 477/2001 Coll. (Packaging Act) paragraph 16.  
In NL : To provide hallmarking services, commercial presence in the 
Netherlands is required. The hallmarking of precious metal Arti cles is 
currently exclusively granted to two Dutch public monopolies (p art of CPC 
893).  
Measures:  
NL: Waarborgwet 1986.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In PT: Nationality of a Member State of the European Union is requir ed for 
the provision of collection agency services and credit reportin g services (CPC 
87901, 87902).  
Measures:  
PT: Law 49/2004.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In CZ: Auction services are subject to licence. To obtain a licence (for the 
supply of voluntary public auctions), a company must be incorpo rated in the 
Czech Republic and a natural person is required to obtain a res idency permit, 
and the company, or natural person must be registered in the Co mmercial 
Register of the Czech Republic (part of CPC 612, part of 621, p art of 625, 
part of 85990).  
Measures:  
CZ: Act no.455/1991 Coll.;  
Trade Licence Act; and  
Act no. 26/2000 Coll., on public auctions.  
With respect to Cross-border trade in services –Market access:  
In SE: The economic plan for a building society must be certified by  two 
persons. These persons must be publicly approved by authorities  in the EEA 
(CPC 87909).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 824
 
Measures:  
SE: Cooperative building societies law (1991:614).  
Reservation No. 7 - Communication services  
Sector – sub-sector:  Communication services - postal and courier services  
Industry classification:  Part of CPC 71235, part of 73210, part of 751  
Type of reservation:  Market access  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
Postal and courier services (part of CPC 71235, part of CPC 73210, part of 
751) 
With respect to Investment liberalisation - Market access and C ross-border trade  
in services - Market access:  
The EU: The organisation of the siting of letter boxes on the public highway, the 
issuing of postage stamps and the provision of the registered m ail service used in 
the course of judicial or administrative procedures may be rest ricted in 
accordance with national legislation. Licensing systems may be established for 
those services for which a general universal service obligation  exists. These 
licences may be subject to particular universal service obligat ions or a 
financial contribution to a compensation fund.  
Measures:  
EU: Directive 97/67/EC of the European Parliament and of the Coun cil of 
15 December 1997 on common rules for the development of the int ernal 
market of Community postal services and the improvement of qual ity of 
service, as amended by Directive 2002/39/EC and Directive 2008/ 06/EC.  
Reservation No. 8 - Distribution services  
Sector – sub-sector:  Distribution services – general, of tobacco, of 
alcoholic beverages  
Industry classification:  CPC 3546, part of 621, 6222, 631, part of 632  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Distribution services (CPC 3546, 631, 632 except 63211, 63297, 62276, 
part of 621)  
With respect to Investment liberalisation – Market access:  
In PT: A specific authorisation scheme exists for the installation o f certain 
retail establishments and shopping centres. This relates to sho pping centres 
that have a gross leasable area equal or greater than 8,000 m  2 , and retail 
establishments having a sales area equal or exceeding 2,000 m  2 , when 
located outside shopping centres. Main criteria: Contribution t o a multiplicity 
of commercial offers; assessment of services to consumer; quali ty of 
employment and corporate social responsibility; integration in urban 
environment; contribution to eco-efficiency (CPC 631, 632 excep t 63211, 
63297).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 825
 
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In CY : Nationality requirement exists for distribution services on p har­
maceutical representatives (CPC 62117).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In LT: The distribution of pyrotechnics is subject to licensing. Onl y the 
juridical persons established in the European Union may obtain a licence 
(CPC 3546).  
Measures:  
CY: Law 74(i) 202.  
LT: Law on Supervision of Civil Pyrotechnics Circulation (23 Marc h 2004. 
No. IX-2074).  
PT: Decree-Law No. 10/2015, 16 January.  
(b) Distribution of tobacco (part of CPC 6222, 62228, part of 6310, 63108)  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In FR: State monopoly on wholesale and retail sales of tobacco. Nati onality 
requirement for tobacconists (buraliste) (part of CPC 6222, par t of 6310).  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – National treatment:  
In AT: Only natural persons may apply for an authorisation to operat e as a 
tobacconist. Priority is given to nationals of a Member State o f the EEA 
(CPC 63108).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In ES: There is a state monopoly on retail sales of tobacco. Establi shment is 
subject to a European Union Member State nationality requiremen t. Only 
natural persons may operate as a tobacconist. Each tobacconist cannot 
obtain more than one license (CPC 63108).  
In IT: In order to distribute and sell tobacco, a licence is needed.  The licence 
is granted through public procedures. The granting of licences is subject to an 
economic needs test. Main criteria: population and geographical  density of 
existing selling points (part of CPC 6222, part of 6310).  
Measures:  
AT: Tobacco Monopoly Act 1996, § 5 and § 27.  
ES: Law 14/2013 of 27 September 2014.  
FR: Code général des impôts, Article 568 and Articles 276-279 de l'annexe 2 
de ce code.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 826
 
IT: Legislative Decree 184/2003;  
Law 165/1962;  
Law 3/2003;  
Law 1293/1957;  
Law 907/1942; and  
Decree of the President of the Republic (D.P.R.) 1074/1958.  
(c) Distribution of alcoholic beverages (CPC 62226, 631)  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In SE: Systembolaget AB has a governmental monopoly on retail sales of 
liquor, wine and beer (except non-alcoholic beer). Alcoholic be verages are 
beverages with an alcohol content over 2.25 per cent per volume . For beer, 
the limit is an alcohol content over 3.5 per cent per volume (p art of CPC 
631).  
Measures:  
SE: The Alcohol Act (2010:1622).  
Reservation No. 9 - Education services  
Sector – sub-sector:  Education services (privately funded)  
Industry classification:  CPC 921, 922, 923, 924  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In BG: Privately funded primary and secondary education services may  only be 
supplied by authorised Bulgarian enterprises (commercial presen ce is required). 
Bulgarian kindergartens and schools having foreign participatio n may be estab­
lished or transformed at the request of associations, or corpor ations, or enterprises 
of Bulgarian and foreign natural or legal entities, duly regist ered in Bulgaria, by 
decision of the Council of Ministers on a motion by the Ministe r of Education, 
Youth and Science. Foreign owned kindergartens and schools may be established or 
transformed at the request of foreign legal entities in accorda nce with international 
agreements and conventions and under the provisions above. Fore ign high schools 
cannot establish subsidiaries in the territory of Bulgaria. For eign high schools may 
open faculties, departments, institutes and colleges in Bulgari a only within the 
structure of Bulgarian high schools and in cooperation with the m (CPC 921, 922).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 827
 
In SI: Privately funded elementary schools may be founded by Sloveni an natural 
or legal persons only. The service supplier must establish a re gistered office or 
branch office (CPC 921).  
With respect to Investment liberalisation – Market access:  
In CZ and SK: Establishment in a Member State of the European Union require d 
to apply for state approval to operate as a privately funded hi gher education 
institution. This reservation does not apply to secondary techn ical and vocational 
education services (CZ CPC 92390, SK CPC 92).  
In ES and IT: An authorisation is required in order to open a privately fun ded 
university which issues recognised diplomas or degrees. An econ omic needs test 
is applied. Main criteria: population and density of existing e stablishments.  
In ES: The procedure involves obtaining the advice of the Parliament . 
In IT: This is based on a three year programme and only Italian juri dical persons 
may be authorised to issue state-recognised diplomas (CPC 923).  
With respect to Investment liberalisation – National treatment,  Senior  
management and boards of directors and Cross-border trade in se rvices –  
Market access:  
In EL: Nationality of a Member State of the European Union is requir ed for 
owners and a majority of the members of the board of directors in privately 
funded primary and secondary schools, and for teachers in priva tely funded 
primary and secondary education (CPC 921, 922). Education at un iversity level 
shall be provided exclusively by institutions which are fully s elf-governed public 
law legal persons. However, Law 3696/2008 permits the establish ment by 
European Union residents (natural or legal persons) of private tertiary 
education institutions granting certificates which are not reco gnised as being 
equivalent to university degrees (CPC 923).  
With respect to Investment liberalisation – Market access and C ross-border trade  
in services – Market access:  
In AT: The provision of privately funded university level education services in 
the area of applied sciences requires an authorisation from the  competent 
authority, the Council for Higher education (Fachhochschulrat).  An investor 
seeking to provide an applied science study programme must have  his primary 
business being the supply of such programmes, and must submit a  needs 
assessment and a market survey for the acceptance of the propos ed study 
programme. The competent Ministry may deny an authorisation whe re the 
programme is determined to be incompatible with national educat ional 
interests. The applicant for a private university requires an a uthorisation from 
the competent authority (the Austrian Accreditation Council). T he competent 
Ministry may deny the approval if the decision of the accredita tion authority 
does not comply with national educational interests (CPC 923).  
With respect to Investment liberalisation – Market access, Nati onal treatment and  
Cross-border trade in services – Market access, National treatm ent: ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 828
 
In FR: Nationality of a Member State of the European Union is requir ed in order 
to teach in a privately funded educational institution (CPC 921 , 922, 923). 
However, nationals of Japan may obtain an authorisation from th e relevant 
competent authorities in order to teach in primary, secondary a nd higher level 
educational institutions. Nationals of Japan may also obtain an  authorisation from 
the relevant competent authorities in order to establish and op erate or manage 
primary, secondary or higher level educational institutions. Su ch authorisation is 
granted on a discretionary basis.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In MT : Service suppliers seeking to provide privately funded higher or adult 
education services must obtain a licence from the Ministry of E ducation and 
Employment. The decision on whether to issue a licence may be d iscretionary 
(CPC 923, 924).  
Measures:  
AT: University of Applied Sciences Studies Act, BGBl. I Nr. 340/1 993 as 
amended, § 2; Private University Act, BGBl. I Nr. 74/2011 as am ended, § 2; and  
Act on Quality Assurance in Higher Education, BGBl. Nr. 74/2011  as amended, 
§ 25 (3).  
BG: Public Education Act, Article 12; and  
Law for the Higher Education, paragraph 4 of the additional pro visions.  
CZ: Act No. 111/1998, Coll. (Higher Education Act), § 39; and  
Act No. 561/2004 Coll. on Pre-school, Basic, Secondary, Tertiar y Professional 
and Other Education (the Education Act).  
EL: Laws 682/1977, 284/1968, 2545/1940, Presidential Degree 211/1 994 as 
amended by Presidential Degree 394/1997, Constitution of Hellas , Article 16, 
paragraph 5 and Law 3549/2007.  
ES: Ley Orgánica 6/2001, de 21 de Diciembre, de Universidades (La w 6 / 2001 
of 21 December, on Universities), Article 4.  
FR: Code de l'éducation, Articles L 444-5, L 914-4, L 441-8, L 73 1-8, L 731-1 
to 8.  
IT: Royal Decree 1592/1933 (Law on secondary education);  
Law 243/1991 (Occasional public contribution for private univer sities);  
Resolution 20/2003 of CNVSU (Comitato nazionale per la valutazi one del 
sistema universitario); and  
Decree of the President of the Republic (DPR) 25/1998.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 829
 
MT: Legal Notice 296 of 2012.  
SI: Organisation and Financing of Education Act (Official Gazette  of Republic of 
Slovenia, no. 12/1996) and its revisions, Article 40.  
SK: Law No. 131 of 21 February 2002 on Higher Education and on Ch anges 
and Supplements to Some Laws.  
Reservation No. 10 - Environmental services  
Sector – sub-sector:  Environmental services – processing and recycling of 
used batteries and accumulators, old cars and waste 
from electrical and electronic equipment; protection of 
ambient air and climate cleaning services of exhaust 
gases  
Industry classification:  Part of CPC 9402, 9404  
Type of reservation:  Market access  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
In SK: For processing and recycling of used batteries and accumulato rs, waste 
oils, old cars and waste from electrical and electronic equipme nt, incorporation in 
a Member State of the European Union or a Member State of the E EA is 
required (residency requirement) (part of CPC 9402).  
With respect to Cross-border trade in services – Market access:  
In SE: Only entities established in Sweden or having their principal  seat in 
Sweden are eligible for accreditation to perform control servic es of exhaust 
gas (CPC 9404).  
Measures:  
SE: The Vehicles Act (2002:574).  
SK: Act 79/2015 on Waste.  
Reservation No. 11 - Financial services  
Sector – sub-sector:  Financial services – insurance and banking  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 830
 
Description:  
(a) Insurance  
In BG : Pension insurance shall be carried out as a joint-stock compa ny 
licensed in accordance with the Code of Social Insurance and re gistered 
under the Commerce Act or under the legislation of another Memb er State 
of the European Union (no branches). The promoters and sharehol ders of 
pension insurance companies may be non-resident legal persons, registered as 
a social insurance, commercial insurance or other financial ins titution under 
the national law thereof, if they present bank references from a first-class 
foreign bank confirmed by the Bulgarian National Bank. Non-resi dent indi­
viduals cannot be promoters and shareholders of pension insuran ce 
companies. The income of the supplementary voluntary pension fu nds: as 
well as similar income directly connected with voluntary pensio n insurance 
carried out by persons who are registered under the legislation  of another 
Member State of the European Union and who may, in compliance w ith the 
legislation concerned, perform voluntary pension insurance oper ations, shall 
not be taxable according to the procedure established by the Co rporate 
Income Tax Act. The chairperson of the management board, the ch airperson 
of the board of directors, the executive director and the manag erial agent 
must have a permanent address or hold a durable residence permi t in 
Bulgaria.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT: Promotional activity and intermediation on behalf of a subsid iary not 
established in the European Union or of a branch not establishe d in AT 
(except for reinsurance and retrocession) are prohibited.  
In DE  and  LT : The supply of direct insurance services by insurance 
companies not established in the European Union requires the se tting up 
and authorisation of a branch.  
In DK : No persons or companies (including insurance companies) may, for 
business purposes, assist in effecting direct insurance for per sons resident in 
DK, for Danish ships or for property in DK, other than insuranc e companies 
licensed by Danish law or by Danish competent authorities.  
In PL : Local incorporation (no branches) is required for insurance 
intermediaries.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In AT: In order to obtain a licence to open a branch office, foreign  insurers 
must have a legal form corresponding or comparable to a joint s tock 
company or a mutual insurance association in their home country . The 
management of a branch office must consist of at least two natu ral persons 
resident in AT.  
In BG : Before establishing a branch or agency to provide insurance, a 
foreign insurer or re-insurer must have been authorised to oper ate in its 
country of origin in the same classes of insurance as those it wishes to 
provide in BG. Residency requirement for the members of managin g and 
supervisory body of (re)insurance undertakings and every person  authorised 
to manage or represent the (re)insurance undertaking.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 831
 
In ES: Before establishing a branch or agency in Spain in order to p rovide 
certain classes of insurance, a foreign insurer must have been authorised to 
operate in the same classes of insurance in its country of orig in for at least 
five years.  
In PT: In order to establish a branch or agency, foreign insurance c ompanies 
need to demonstrate prior operational experience of at least fi ve years.  
In PT, ES and  BG : Direct branching is not permitted for insurance inter­
mediation, which is reserved to companies formed in accordance with the law 
of a Member State of the European Union.  
With respect to Investment liberalisation – Market access:  
In EL: The right of establishment does not cover the creation of rep resenta­
tive offices or other permanent presence of insurance companies , except 
where such offices are established as agencies, branches or hea d offices.  
With respect to National treatment only;  
In SE: Insurance mediation undertakings not incorporated in the Euro pean 
Union may establish only through a branch.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In IT: European Union nationality is required for the practice of th e actuarial 
profession, except for foreign professionals who may be allowed  to practice 
based on reciprocity.  
In SE: The supply of direct insurance is allowed only through an ins urance 
service supplier authorised in Sweden, provided that the foreig n service 
supplier and the Swedish insurance company belong to the same g roup of 
companies or have an agreement of cooperation between them.  
Measures:  
AT: Insurance Supervision Act, §5 (1) 3 (VAG), BGBI. Nr. 569/1978 , §1 
(2). 
BG: Insurance Code, Articles 12, 56-63, 65, 66 and 80 paragraph 4 . 
DE: §§67-69 Versicherungsaufsichtsgesetz (VAG) for all insurance services- 
implements Solvency 2; in connection with §105 Luftverkehrs-Zul assungs- 
Ordnung (LuftVZO) only for compulsory air liability insurance.  
DK: Lov om finansiel virksomhed jf. lovbekendtgørelse 182 af 18. februar 
2015.  
EL: Legislative Degree 400/1970.  
ES: Reglamento de Ordenación, Supervisión y Solvencia de Entidade s 
Aseguradoras y Reaseguradoras (RD 1060/2015, de 20 de noviembre  de 
2015), Article 36.  
IT: Article 29 of the code of private insurance (Legislative decr ee no. 209 of 
7 September 2005); and  
Law 194/1942, Article 4, Law 4/1999 on the register.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 832
 
LT: Law on Insurance, 18 of September, 2003 m. Nr. IX-1737, last 
amendment 15 of December 2016; and  
Law No. XIII-98.  
PL: Act on insurance activity of May 22, 2003 (Journal of Laws 20 03, 
No 124, item 1151); and  
Act on insurance mediation of May 22, 2003 (Journal of Laws 200 3, No 124, 
item 1154), Articles 16 and 31.  
PT: Article 7 of Decree-Law 94-B/98 and chapter I, Section VI of 
Decree-Law 94-B/98, Articles 34, nr. 6, 7, and Article 7 of Dec ree-Law 
144/2006.  
SE: Lag om försäkringsförmedling (Insurance Mediation Act) (2005: 405); 
and 
Foreign Insurers Business in Sweden Act (1998:293).  
(b) Banking and other financial services  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In HU : Non-EEA companies may provide financial services or engage in  
activities auxiliary to financial services solely through a bra nch in HU.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In BG: The persons who manage and represent the bank shall be person ally 
present at its management address. The financial institution sh all have its 
main business in the territory of Bulgaria.  
In HU : The board of directors of a credit institution shall have at least two 
members recognised as resident according to foreign exchange re gulations 
and having had prior permanent residency in HU for at least one  year.  
Branches of non-EEA investment fund management companies may no t 
engage in the management of European investment funds and may n ot 
provide asset management services to private pension funds.  
In RO : Market operators are legal persons set up as joint stock comp anies 
according to the provisions of the Company law. Alternative tra ding systems 
can be managed by a system operator set up under the conditions  described 
above or by an investment firm authorised by CNVM.  
In SE: A founder of a savings bank shall be a natural person residen t in a 
Member State of the EEA.  
With respect to Market access only:  
In PT: Pension fund management may be provided only by specialised 
companies incorporated in PT for that purpose and by insurance companies 
established in PT and authorised to take up life insurance busi ness, or by 
entities authorised to provide pension fund management in other  Member 
States of the European Union. Direct branching from non-Europea n Union 
countries is not permitted.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 833
 
In SI: A pension scheme may be provided by a mutual pension fund (wh ich 
is not a legal entity and is therefore managed by an insurance company, a 
bank or a pension company), a pension company or an insurance c ompany. 
Additionally, a pension scheme can also be offered by pension s cheme 
providers established in accordance with the regulations applic able in a 
Member State of the European Union.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and to Cross-border trade in services – Market access, National  treatment:  
In IT: In order to be authorised to manage the securities settlement  system or 
central securities depository services with an establishment in  Italy, a 
company is required to be incorporated in Italy (no branches). In the case 
of collective investment schemes other than undertakings for co llective 
investment in transferable securities (‘UCITS’) harmonised unde r European 
Union legislation, the trustee or depository is required to be established in 
Italy or in another Member State of the European Union and have  a branch in 
Italy. Management enterprises of investment funds not harmonise d under 
European Union legislation are also required to be incorporated  in Italy 
(no branches). Only banks, insurance enterprises, investment fi rms and enter­
prises managing UCITS harmonised under UE legislation having th eir legal 
head office in the European Union, as well as UCITS incorporate d in Italy, 
may carry out the activity of pension fund resource management.  In 
providing the activity of door-to-door selling, intermediaries must utilise 
authorised financial salesmen resident within the territory of a Member 
State of the European Union. Representative offices of non- Eur opean 
Union intermediaries cannot carry out activities aimed at provi ding 
investment services, including trading for own account and for the account 
of customers, placement and underwriting financial instruments (branch 
required).  
Measures:  
BG: Law of Credit Institutions, Articles 2 and 17;  
Code of Social Insurance, Article 121e; and  
Currency Law, Article 3.  
HU: Act CCXXXVII of 2013 on Credit Institutions and Financial Ent er­
prises;  
Act CCXXXVII of 2013 on Credit Institutions and Financial Enter prises; and  
Act CXX of 2001 on the Capital Market.  
IT: Legislative Decree 58/1998, Articles 1, 19, 28, 30-33, 38, 69  and 80;  
Joint Regulation of Bank of Italy and Consob 22.2.1998, Article s 3 and 41;  
Regulation of Bank of Italy 25.1.2005; and  
Title V, Chapter VII, Section II, Consob Regulation 16190 of 29 .10.2007, 
Articles 17-21, 78-81, 91-111.  
PT: Decree-Law 12/2006, as amended by Decree-Law 180/2007 Decree- Law 
357-A/2007, Regulation 7/2007-R, as amended by Regulation 2/200 8-R, 
Regulation 19/2008-R, Regulation 8/2009.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 834
 
RO: Law no. 297/2004 on capital markets, CNVM (‘Comisia Nationala  a  
Valorilor Mobiliare’) Regulation no. 2/2006 on regulated market s and alter­
native trading systems.  
SE: Sparbankslagen (Savings Bank Act) (1987:619), Chapter 2, § 1,  part 2.  
SI: Pension and Disability Insurance Act (Official Gazette no. 10 2/15).  
Reservation No. 12 - Health services and social services  
Sector – sub-sector:  Health and social services  
Industry classification:  CPC 931, 933  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
In DE (applies also to the regional level of government): Rescue ser vices and 
‘qualified ambulance services’ are organised and regulated by t he Länder. Most 
Länder delegate competences in the field of rescue services to munici­
palities. Municipalities are allowed to give priority to not-fo r-profit operators. This 
applies equally to foreign as well as domestic service supplier s (CPC 931, 933). 
Ambulance services are subject to planning, permission and accr editation. Tele­
medicine may only be provided in the context of a primary treat ment involving 
the prior physical presence of a doctor. The number of ICT (inf ormation and 
communications technology) service suppliers may be limited to guarantee inter­
operability, compatibility and necessary safety standards. This  is applied in 
a non-discriminatory way.  
In FR : While other types of legal form are available for European Un ion 
investors, foreign investors only have access to the legal form s of ‘société 
d'exercice liberal’ and ‘société civile professionnelle’. For m edical, dental and 
midwives services, French nationality is required. However, acc ess by foreigners 
is possible within annually established quotas. For medical, de ntal and midwives 
services and services by nurses, provision through anonyme, à r esponsabilité 
limitée ou en commandite par actions (SEL) or SCP only. For hos pital and 
ambulance services, residential health facilities (other than h ospital services) 
and social services, an authorisation is necessary in order to exercise management 
functions. The authorisation process takes into account the ava ilability of local 
managers.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In AT : Cooperation of physicians for the purpose of ambulatory publi c 
healthcare, so-called group practices, can take place only unde r the legal form 
of Offene Gesellschaft/OG or Gesellschaft mit beschränkter Haft ung/GmbH. 
Only physicians may act as associates of such a group practice.  They must be 
entitled to independent medical practice, registered with the A ustrian Medical 
Chamber and actively pursue the medical profession in the pract ice. Other natural 
or legal persons may not act as associates of the group practic e and may not take 
share in its revenues or profits (part of CPC 9312).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 835
 
With respect to Investment liberalisation – Market access:  
In HR : Establishment of some privately funded social care facilities  may be 
subject to needs based limits in particular geographical areas (CPC 9311, 
93192, 93193, 933).  
In SI: a state monopoly is reserved for the following services: Supp ly of blood, 
blood preparations, removal and preservation of human organs fo r transplant, 
socio-medical, hygiene, epidemiological and health-ecological s ervices, 
patho-anatomical services, and biomedically-assisted procreatio n (CPC 931).  
Measures:  
AT: Medical Act, BGBl. I Nr. 169/1998, §§ 52a - 52c;  
Federal Act Regulating High Level Allied Health Professions, BG Bl. 
Nr. 460/1992; and  
Federal Act regulating Medical Masseurs lower and upper level, BGBl. 
Nr. 169/2002.  
DE: Bundesärzteordnung (Federal Medical Regulation):  
Gesetz über die Ausübung der Zahnheilkunde;  
Gesetz über die Berufe des Psychologischen Psychotherapeuten un d des Kinder- 
und Jugendlichentherapeuten (Act on the Provision of Psychother apy Services of 
16.07.1998);  
Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestal lung;  
Gesetz über den Beruf der Hebamme und des Entbindungspflegers;  
Gesetz über den Beruf der Rettungsassistentin und des Rettungsa ssistenten;  
Gesetz über die Berufe in der Krankenpflege;  
Gesetz über die Berufe in der Physiotherapie;  
Gesetz über den Beruf des Logopäden;  
Gesetz über den Beruf des Orthoptisten und der Orthoptistin;  
Gesetz über den Beruf der Podologin und des Podologen;  
Gesetz über den Beruf der Diätassitentin und des Diätassistente n; 
Gesetz über den Beruf der Ergotherapeutin und des Ergotherapeut en; 
Bundesapothekerordnung:  
Gesetz über den Beruf des pharmazeutisch-technischen Assistente n; 
Gesetz über technische Assistenten in der Medizin, Personenbefö rderungsgesetz;  
Gesetz über den Rettungsdienst (Rettungsdienstgesetz - RDG) in 
Baden-Württemberg vom 08.02.2010 (GBl. 2010, page 285);  
Bayerisches Rettungsdienstgesetz (BayRDG) vom 22.07.2008 (GVBl 2008, page 
429);  
Gesetz über den Rettungsdienst für das Land Berlin (Rettungsdie nstgesetz) vom 
08.07.1993 (GVBl. page 313);  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 836
 
Gesetz über den Rettungsdienst im Land Brandenburg (BbgRettG) i n der 
Fassung vom 18.05.2005;  
Gesetz über den Rettungsdienst im Lande Bremen (BremRettDG) vom  
22.09.1992;  
Hamburgisches Rettungsdienstgesetz (HmbRDG) vom 09.06.1992;  
Gesetz über den Rettungsdienst für das Land Mecklenburg-Vorpomm ern 
(RDGM-V) vom 01.07.1993;  
Niedersächsisches Rettungsdienstgesetz (NRettDG) vom 02.10.2007  (GVBl, page 
473);  
Gesetz über den Rettungsdienst sowie die Notfallrettung und den  Kranken­
transport durch Unternehmer (RettG NRW) vom 09.11.1992;  
Landesgesetz über den Rettungsdienst sowie den Notfall- und Kra nkentransport 
(RettDG) vom 22.04.1991;  
Saarländisches Rettungsdienstgesetz (SRettG) vom 09.02.1994;  
Gesetz zur Neuordnung des Brandschutzes, Rettungsdienstes und K atastrophen­
schutzes im Freistaat Sachsen vom 24.06.2004;  
Rettungsdienstgesetz des Landes Sachsen-Anhalt (RettDG LSA) vom  
07.11.1993;  
Gesetz über die Notfallrettung und den Krankentransport im Land  
Schleswig-Holstein (RDG) vom 29.11.1991;  
Thüringer Rettungsdienstgesetz (ThüRettG) vom 22.12.1992;  
§ 8 Krankenhausfinanzierungsgesetz (Hospital Financing Act);  
§§ 14, 30 Gewerbeordnung (German Trade, Commerce and Industry R egulation 
Act);  
§ 108 Sozialgesetzbuch V (Book on Social Security No. V);  
Statutory Health Insurance:  
§ 291b SGB V (Book on Social Security No. V) E-health provider;  
§ 15 Sozialgesetzbuch VI (SGB VI, Book on Social Security No. V I); 
§ 34 Sozialgesetzbuch VII (SGB VII, Book on Social Security No.  VII), Unfall­
versicherung;  
§ 21 Sozialgesetzbuch IX (SGB IX, Book on Social Security No. I X) Rehabili­
tation und Teilhabe behinderter Menschen);  
§ 72 Sozialgesetzbuch XI (SGB XI, Book on Social Security No. X I), Long-term 
Care Insurance;  
Landespflegegesetze:  
Gesetz zur Umsetzung der Pflegeversicherung in Baden-Württember g (Landesp­
flegegesetz - LPflG) vom 11. September 1995;  
Gesetz zur Ausführung der Sozialgesetze (AGSG) vom 8. Dezember 2006;  
Gesetz zur Planung und Finanzierung von Pflegeeinrichtungen (La ndespflegeein­
richtungsgesetz - LPflegEG) vom 19. Juli 2002;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 837
 
Gesetz zur Umsetzung des Elften Buches Sozialgesetzbuch;  
(Landespflegegesetz - LPflegeG) vom 29. Juni 2004;  
Gesetz zur Ausführung des Pflege-Versicherungsgesetzes im Lande  Bremen und 
zur Änderung des Bremischen Ausführungsgesetzes zum Bundessozia lhilfegesetz 
(BremAGPflegeVG) vom 26. März 1996;  
Hamburgisches Landespflegegesetz (HmbLPG) vom 18. September 200 7; 
Hessisches Ausführungsgesetz zum Pflege-Versicherungsgesetz vom  
19. Dezember 1994;  
Landespflegegesetz (LPflegeG M-V) vom 16. Dezember 2003;  
Gesetz zur Planung und Förderung von Pflegeeinrichtungen nach d em Elften 
Buch Sozialgesetzbuch (Niedersächsisches Pflegegesetz - NPflege G) vom 
26. Mai 2004;  
Gesetz zur Umsetzung des Pflege-Versicherungsgesetzes (Landespf legegesetz 
Nordrhein-Westfalen - PfG NW) vom 19. März 1996;  
Landesgesetz zur Sicherstellung und Weiterentwicklung der pfleg erischen Ange­
botsstruktur (LPflegeASG) vom 25. Juli 2005 (GVBl 2005, S. 299)  –  
(Rheinland-Pfalz);  
Saarländisches Gesetz Nr. 1355 zur Planung und Förderung von Pf legeeinrich­
tungen vom 21. Juni 1995;  
Sächsisches Pflegegesetz (SächsPflegeG) vom 25. März 1996 ist z um 31.12.2002 
außer Kraft getreten);  
Ausführungsgesetz zum Pflege-Versicherungsgesetz (PflegeV-AG) v om 
7. August 1996;  
Ausführungsgesetz zum Pflege-Versicherungsgesetz (Landespflegeg esetz - 
LPflegeG) vom 10. Februar 1996;  
Thüringer Gesetz zur Ausführung des Pflege-Versicherungsgesetze s (ThürAGP­
flegeVG) vom 20. Juli 2005;  
Personenbeförderungsgesetz (Act on Public Transport);  
Landeskrankenhausgesetz Baden-Württemberg vom 29.11.2007;  
Bavarian Act on Hospitals (Bayerisches Krankenhausgesetz - BayK rG) vom 
28.03.2007;  
§§ 12, 13, 14 Krankenhausentwicklungsgesetz Brandenburg (BbgKHE G) vom 
08.07.2009 (GVBl. I/09, page 310);  
Berliner Gesetz zur Neuregelung des Krankenhausrechts vom 18.09 .2011 (GVBl. 
page 483);  
Bremisches Krankenhausgesetz (BrmKrHG) vom 12.04.2011 (Gesetzbl att 
Bremen vom 29.04.2011);  
Hamburgisches Krankenhausgesetz (HmbKHG) vom 17.04.1991 (HmbGVB l. 
Page127;  
§§ 17-19 Hessisches Krankenhausgesetz 2011 (HKHG 2011) vom 21.1 2.2010 
(GVBl. I 2010, Seite 587);  
Krankenhausgesetz für das Land Mecklenburg-Vorpommern (LKHG M-V ) vom 
20.05.2011 (GVOBl. M-V 2011, page 327);  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 838
 
Niedersächsisches Krankenhausgesetz (NKHG) vom 19.01.2012 (Nds.  GVBl. 
Nr. 1 vom 26.01.2012, page 2);  
Krankenhausgestaltungsgesetz des Landes Nordrhein-Westfalen (KH GG NRW) 
vom 11.12.2007 (GV. NRW page 702);  
§ 6 Landeskrankenhausgesetz Rheinland-Pfalz (LKG Rh-Pf) in der Fassung vom 
01.12.2010 (GVBl. page 433);  
Saarländisches Krankenhausgesetz (SKHG) vom 13.07.2005;  
Gesetz zur Ausführung des Krankenhausfinanzierungsgesetzes (AG- KHG) in 
Schleswig-Holstein vom 12.12.1986 (GVOBl. Schl.-H. page 302);  
§ 3 Krankenhausgesetz Sachsen-Anhalt (KHG LSA) vom 14.04.2005 ( GVBl. 
LSA 2005, page 202);  
Gesetz zur Neuordnung des Krankenhauswesens (Sächsisches Kranke nhausgesetz 
- SächsKHG) vom 19.08.1993 (Sächs GVBl. page 675);  
§ 4 Thüringischer Krankenhausgesetz (Thür KHG) in der Fassung d er Neube­
kanntmachung 30.04.2003 (GVBl. page 262); and  
Gesetz zur Neuordnung des Krankenhauswesens (Sächsisches Kranke nhausgesetz 
– SächsKHG) vom 19. August 1993 (SächsGVBl. page 675).  
FR: Loi 90-1258 relative à l'exercice sous forme de société des p rofessions 
libérales, modifiée par les lois 2001-1168 du 12 décembre 2001 et 2008-776 
du 4 août 2008 et la loi 66-879 du 29 novembre 1966 (SCP); and  
Code de la santé publique, articles L6122-1, L6122-2 (Ordonnanc e2010-177 du 
23 février 2010).  
HR: Health Care Act (OG 150/08, 71/10, 139/10, 22/11, 84/11, 12/1 2, 70/12, 
144/12).  
SI: Law of Health Services, Official Gazette of the RS, No. 23/20 05, Articles 1, 
3 and 62-64; Infertility Treatment and Procedures of the Biomed ically-Assisted 
Procreation Act, Official Gazette of the RS, No. 70/00, Article s 15 and 16; and  
Supply of Blood Act (ZPKrv-1), Official Gazette of RS, no. 104/ 06, Articles 5 
and 8.  
Reservation No. 13 - Tourism and travel related services  
Sector – sub-sector:  Tourism and travel related services - hotels, 
restaurants and catering; travel agencies and tour 
operators services (including tour managers); tourist 
guides services  
Industry classification:  CPC 641, 642, 643, 7471, 7472  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 839
 
Description:  
In BG: Incorporation (no branches) is required. Tour operation or tr avel agency 
services may be provided by a person established in a Member St ate of the 
European Union or in a Member State of the EEA if, upon establi shment in 
the territory of Bulgaria, the said person presents a copy of a  document certifying 
the right thereof to practice that activity and a certificate o r another document 
issued by a credit institution or an insurer containing data of  the existence of 
insurance covering the liability of the said person for damage which may ensue 
as a result of a culpable non-fulfilment of professional duties . The number of 
foreign managers may not exceed the number of managers who are Bulgarian 
nationals, in cases where the public (state or municipal) share  in the equity 
capital of a Bulgarian company exceeds 50 per cent. EEA nationa lity requirement 
for tourist guides (CPC 641, 642, 643, 7471, 7472).  
With respect to Investment liberalisation – Market access, Nati onal treatment and  
Cross-border trade in services – Market access, National treatm ent: 
In CY : A licence to establish and operate a tourism and travel compa ny or 
agency, as well as the renewal of an operating licence of an ex isting company 
or agency, shall be granted only to European Union natural or l egal 
persons. No non-resident company except those established in an other Member 
State of the European Union, can provide in the Republic of Cyp rus, on an 
organised or permanent basis, the activities referred to under Article 3 of the 
abovementioned Law, unless represented by a resident company. T he provision 
of tourist guide services requires nationality of a Member Stat e of the European 
Union (CPC 7471, 7472).  
In HR : EEA nationality is required for hospitality and catering serv ices in 
households and rural homesteads (CPC 641, 642, 643, 7471, 7472) . 
In EL: the citizens of third countries have to obtain a diploma from  the Tourist 
Guide Schools of the Greek Ministry of Tourism, in order to be entitled to the 
right of practicing the profession. By exception, the right of practicing the 
profession can be temporally accorded to third countries citize ns, by way of 
derogation of the above mention provisions, in the event of the  confirmed 
absence of a tourist guide for a specific language.  
In ES (for ES applies also to the regional level of government): Nat ionality of a 
Member State of the European Union is required for the provisio n of tourist 
guide services (CPC 7472).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In HU : The supply of travel agent and tour operator services, and to urist guide 
services on a cross-border basis is subject to a licence issued  by the Hungarian 
Trade Licensing Office. Licences are reserved to EEA nationals and juridical 
persons having their seats in the EEA Member States (CPC 7471, 7472).  
In IT (applies also to the regional level of government): tourist gu ides from non- 
European Union countries need to obtain a specific licence from  the region in 
order to act as a professional tourist guide. Tourist guides fr om Member States of 
the European Union can work freely without the requirement for such a licence. 
The licence is granted to tourist guides demonstrating adequate  competence and 
knowledge (CPC 7472).  
Measures:  
BG: Law for Tourism, Articles 61, 113 and 146.  
CY: The Tourism and Travel Offices and Tourist Guides Law 1995 to  2004 
(N.41(I)/1995-2004).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 840
 
EL: Presidential Degree 38/2010, Ministerial Decision 165261/IA/2 010 (Gov. 
Gazette 2157/B), Article 50 of the law 4403/2016.  
ES: Andalucía: Decreto 8/2015, de 20 de enero, Regulador de guías  de turismo 
de Andalucía;  
Aragón: Decreto 21/2015, de 24 de febrero, Reglamento de Guías de turismo de 
Aragón;  
Cantabria: Decreto 51/2001, de 24 de julio, Article 4, por el q ue se modifica el 
Decreto 32/1997, de 25 de abril, por el que se aprueba el regla mento para el 
ejercicio de actividades turístico-informativas privadas;  
Castilla y León: Decreto 25/2000, de 10 de febrero, por el que se modifica el 
Decreto 101/1995, de 25 de mayo, por el que se regula la profes ión de guía de 
turismo de la Comunidad Autónoma de Castilla y León;  
Castilla la Mancha: Decreto 86/2006, de 17 de julio, de Ordenac ión de las 
Profesiones Turísticas;  
Cataluña: Decreto Legislativo 3/2010, de 5 de octubre, para la adecuación de 
normas con rango de ley a la Directiva 2006/123/CE, del Parlame nto y del 
Consejo, de 12 de diciembre de 2006, relativa a los servicios e n el mercado 
interior, Article 88;  
Comunidad de Madrid: Decreto 84/2006, de 26 de octubre del Cons ejo de 
Gobierno, por el que se modifica el Decreto 47/1996, de 28 de m arzo;  
Comunidad Valenciana: Decreto 90/2010, de 21 de mayo, del Conse ll, por el que 
se modifica el reglamento regulador de la profesión de guía de turismo en el 
ámbito territorial de la Comunitat Valenciana, aprobado por el Decreto 62/1996, 
de 25 de marzo, del Consell;  
Extremadura: Decreto 37/2015, de 17 de marzo;  
Galicia: Decreto 42/2001, de 1 de febrero, de Refundición en ma teria de agencias 
de viajes, guias de turismo y turismo activo;  
Illes Balears: Decreto 136/2000, de 22 de septiembre, por el cu al se modifica el 
Decreto 112/1996, de 21 de junio, por el que se regula la habil itación de guía 
turístico en las Islas Baleares;  
Islas Canarias: Decreto 13/2010, de 11 de febrero, por el que s e regula el acceso 
y ejercicio de la profesión de guía de turismo en la Comunidad Autónoma de 
Canarias, Article 5;  
La Rioja: Decreto 14/2001, de 4 de marzo, Reglamento de desarro llo de la Ley 
de Turismo de La Rioja;  
Navarra: Decreto Foral 288/2004, de 23 de agosto. Reglamento pa ra actividad de 
empresas de turismo activo y cultural de Navarra. Principado de  Asturias: 
Decreto 59/2007, de 24 de mayo, por el que se aprueba el Reglam ento 
regulador de la profesión de Guía de Turismo en el Principado d e Asturias; and  
Región de Murcia: Decreto n.  o 37/2011, de 8 de abril, por el que se modifican 
diversos decretos en materia de turismo para su adaptación a la  ley 11/1997, de 
12 de diciembre, de turismo de la Región de Murcia tras su modi ficación por la 
ley 12/2009, de 11 de diciembre, por la que se modifican divers as leyes para su 
adaptación a la directiva 2006/123/CE, del Parlamento Europeo y  del Consejo de 
12 de diciembre de 2006, relativa a los servicios en el mercado  interior.  
HR: Hospitality and Catering Industry Act (OG 138/06, 152/08, 43/ 09, 88/10 i 
50/12); and  
Act on Provision of Tourism Services (OG No. 68/07 and 88/10).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 841
 
HU: Act CLXIV of 2005 on Trade, Government Decree No. 213/1996 (X II.23.) 
on Travel Organisation and Agency Activities.  
IT: Law 135/2001 Articles 7.5 and 6; and  
Law 40/2007 (DL 7/2007).  
Reservation No. 14 - Recreational, cultural and sporting services  
Sector – sub-sector:  Recreational services; other sporting services  
Industry classification:  CPC 962, part of 96419  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
Other sporting services (CPC 96419)  
With respect to Investment liberalisation – National treatment,  Senior  
management and boards of directors and Cross-border trade in se rvices  
–National treatment:  
In AT (applies to the regional level of government): The operation o f ski schools 
and mountain guide services is governed by the laws of the Bund esländer. The 
provision of these services may require nationality of a Member  State of the 
EEA. Enterprises may be required to appoint a managing director  who is a 
national of a Member State of the EEA.  
In CY : Nationality requirement for the establishment of a dance scho ol and 
nationality requirement for physical instructors.  
Measures:  
AT: Kärntner Schischulgesetz, LGBL. Nr. 53/97;  
Kärntner Berg- und Schiführergesetz, LGBL. Nr. 25/98;  
NÖ- Sportgesetz, LGBL. Nr. 5710;  
OÖ- Sportgesetz, LGBl. Nr. 93/1997;  
Salzburger Schischul- und Snowboardschulgesetz, LGBL. Nr. 83/89 ; 
Salzburger Bergführergesetz, LGBL. Nr. 76/81;  
Steiermärkisches Schischulgesetz, LGBL. Nr.58/97;  
Steiermärkisches Berg- und Schiführergesetz, LGBL. Nr. 53/76;  
Tiroler Schischulgesetz. LGBL. Nr. 15/95;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 842
 
Tiroler Bergsportführergesetz, LGBL. Nr. 7/98;  
Vorarlberger Schischulgesetz, LGBL. Nr. 55/02 §4 (2)a;  
Vorarlberger Bergführergesetz, LGBL. Nr. 54/02; and  
Wien: Gesetz über die Unterweisung in Wintersportarten, LGBL. N r. 37/02.  
CY: Law 65(i)/1997; and  
Law 17(i) /1995.  
Reservation No. 15 - Transport services and services auxiliary to transport 
services  
Sector – sub-sector:  Transport services - fishing and water transportation - 
any other commercial activity undertaken from a ship; 
water transportation and auxiliary services for water 
transport; rail transport and auxiliary services to rail 
transport; road transport and services auxiliary to road 
transport; services auxiliary to air transport services; 
provision of combined transport services  
Industry classification:  ISIC Rev. 3.1 0501, 0502; CPC 5133, 5223, 711, 
712, 721, 741, 742, 743, 744, 745, 748, 749, 7461, 
7469, 83103, 86751, 86754, 8730, 882  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Maritime transport and auxiliary services for maritime transport. Any 
commercial activity undertaken from a ship (ISIC Rev. 3.1 0501, 0502; 
CPC 5133, 5223, 721, Part of 742, 745, 74540, 74520, 74590, 882)  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors; Cross-border trade i n services –  
Market access, National treatment:  
In BG: The carriage and any activities related to hydraulic-engineer ing and 
underwater technical works, prospecting and extraction of miner al and other 
inorganic resources, pilotage, bunkering, receipt of waste, wat er-and-oil 
mixtures and other such, performed by vessels in the internal w aters, and 
the territorial sea of Bulgaria, may only be performed by vesse ls flying the 
Bulgarian flag or vessels flying the flag of another Member Sta te of the 
European Union.  
The number of the service suppliers at the ports may be limited  depending on 
the objective capacity of the port, which is decided by an expe rt commission, 
set up by the Minister of Transport, Information Technology and  Communi­
cations.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 843
 
Nationality requirement for supporting services. The master and  the chief 
engineer of the vessel shall mandatorily be nationals of a Memb er State of 
the European Union or the EEA, or of the Swiss Confederation. N ot less than 
25 per cent of the positions at management and operational leve l and not less 
than 25 per cent of the positions at order-taking level shall b e occupied by 
nationals of Bulgaria (ISIC Rev. 3.1 0501, 0502, CPC 5133, 5223 , 721, 
74520, 74540, 74590, 882).  
Measures:  
BG: Merchant Shipping Code; Law For the Sea Water, Inland Waterwa ys 
and Ports of the Republic of Bulgaria; Ordinance for the condit ion and order 
for selection of Bulgarian carriers for carriage of passengers and cargoes 
under international treaties; and  
Ordinance 3 for servicing of unmanned vessels.  
With respect to Investment liberalisation – Market access, Nati onal treatment;  
Cross-border trade in services – Market access, National treatm ent: 
In BG : Regarding supporting services for public transport carried ou t in 
Bulgarian ports, in ports having national significance, the rig ht to perform 
supporting activities is granted through a concession contract.  In ports having 
regional significance, this right is granted by a contract with  the owner of the 
port (CPC 74520, 74540, 74590).  
Measures:  
BG: Merchant Shipping Code; Law For the Sea Water, Inland Waterwa ys 
and Ports of the Republic of Bulgaria.  
In DK: Pilotage-providers may only conduct pilotage service in Denma rk, if 
they are domiciled in an EU/EEA country and registered and appr oved by the 
Danish Authorities in accordance with the Danish Act on Pilotag e 
(CPC 74520).  
Measures:  
DK: Danish Pilotage Act, §18.  
With respect to Investment liberalisation - Market access, Nati onal treatment,  
Most-favoured-nation treatment, and Cross-border trade in servi ces - Market  
access, National treatment, Most-favoured-nation treatment:  
In DE (applies also to the regional level of government): A vessel t hat does 
not belong to a national of a Member State of the European Unio n may be 
used for activities other than transport and auxiliary services  in the German 
federal waterways only after specific authorisation. Waivers fo r non- 
European Union vessels may only be granted if no European Union  
vessels are available or if they are available under very unfav ourable 
conditions, or on the basis of reciprocity. Waivers for vessels  flying under 
the Japanese flag may be granted on the basis of reciprocity (§  2 paragraph 3 
KüSchVO). All activities falling within the scope of the pilot law are 
regulated and accreditation is restricted to nationals of the E EA or the 
Swiss Confederation.  
For rental or leasing of seagoing vessels with or without opera tors, and for 
rental or leasing without operator of non-seagoing vessels, the  conclusion of 
contracts for freight transport by ships flying a foreign flag or the chartering 
of such vessels may be restricted, depending on the availabilit y of ships 
flying under the German flag or the flag of another Member Stat e of the 
European Union.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 844
 
Transactions between residents and non-residents concerning:  
(i) rental of internal waterways vessels, which are not registe red in the 
economic area;  
(ii) transport of freight with such internal waterways vessels;  o r 
(iii) towing services by such internal waterways vessels,  
within the economic area may be restricted (Water transport, Su pporting 
services for water transport, Rental of ships, Leasing services  of ships 
without operators (CPC 721, 745, 83103, 86751, 86754, 8730)).  
Measures:  
DE: §§ 1, 2 Flaggenrechtsgesetz (Flag Protection Act);  
§ 2 Verordnung über die Küstenschifffahrt vom 05.07.2002;  
§§ 1, 2 Binnenschifffahrtsaufgabengesetz (BinSchAufgG);  
Vorschriften aus der (Schifffahrts-) Patentverordnung in der Fa ssung vom 
08.04.2008;  
§ 9 Abs.2 Nr. 1 Seelotsgesetz vom 08.12.2010 (BGBl. I S. 1864);  
§ 1 Nr. 9, 10, 11 und 13 Seeaufgabengesetz (SeeAufgG); and  
See-Eigensicherungsverordnung vom 19.09.2005 (BGBl. I S. 2787),  
geändert durch Artikel 516 Verordnung vom 31.10.2006 (BGBl. I S . 2407).  
In FI: supporting services for maritime transport when provided in F innish 
maritime waters are reserved to fleets operating under the nati onal, European 
Union or Norwegian flag (CPC 745).  
Measures:  
FI: Merilaki (Maritime Act) (674/1994); and  
Laki elinkeinon harjoittamisen oikeudesta (Act on the Right to Carry on a 
Trade) (122/1919), s. 4.  
With respect to Investment liberalisation - Market access:  
In EL: Public monopoly imposed in port areas for cargo handling serv ices 
(CPC 741).  
Measures:  
EL: Code of Public Maritime Law (Legislative Decree 187/1973).  
In IT: An economic needs test is applied for maritime cargo-handling  
services. Main criteria: number of and impact on existing estab lishments, 
population density, geographic spread and creation of new emplo yment 
(CPC 741).  
Measures:  
IT: Shipping Code;  
Law 84/1994; and  
Ministerial decree 585/1995.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 845
 
(b) Rail transport and auxiliary services to rail transport (CPC 711, 743)  
With respect to Investment liberalisation - Market access, Nati onal 
treatment, and Cross-border trade in services - Market access, National  
treatment:  
In BG : Only nationals of a Member State of the European Union may 
provide rail transport or supporting services for rail transpor t in Bulgaria. 
A licence to carry out passenger or freight transportation by r ail is issued by 
the Minister of Transport to railway operators registered as tr aders (CPC 
711, 743).  
Measures:  
BG: Law for Railway Transport, Articles. 37, 48.  
With respect to Investment liberalisation - Market access:  
In LT: The exclusive rights for the provision of transit services ar e granted 
to railway undertakings which are owned, or whose stock is 100 per cent 
owned, by the state (CPC 711).  
Measures:  
LT: Railway transport Code of the Republic of Lithuania of 22 Apr il 2004 
No. IX-2152 as amended by 8 June 2006 No. X-653.  
(c) Road transport and services auxiliary to road transport (CPC 712, 
7121, 7122, 71222, 7123)  
With respect to Investment liberalisation - Market access, Nati onal 
treatment, and Cross-border trade in services - Market access, National  
treatment:  
In AT: For passenger and freight transportation, exclusive rights or  author­
isations may only be granted to nationals of the Member States of the 
European Union and to juridical persons of the European Union h aving 
their headquarters in the European Union (CPC 712).  
Measures:  
AT: Güterbeförderungsgesetz (Goods Transportation Act), BGBl. 
Nr. 593/1995; § 5; Gelegenheitsverkehrsgesetz (Occasional Traff ic Act), 
BGBl. Nr. 112/1996; § 6; and Kraftfahrliniengesetz (Law on Sche duled 
Transport), BGBl. I Nr. 203/1999 as amended, §§ 7 and 8.  
With respect to Investment liberalisation - National treatment,  
Most-favoured-nation treatment, and Cross-border trade in servi ces -  
National treatment, Most-favoured-nation treatment:  
In EL: For operators of road freight transport services. In order to  engage in 
the occupation of road freight transport operator a Hellenic li cence is 
needed. Licences are granted on non–discriminatory terms, under  
condition of reciprocity. Road freight transport operations est ablished in 
Greece may only use vehicles that are registered in Greece (CPC  7123).  
Measures:  
EL: Licensing of road freight transport operators: Greek law 3887 /2010 
(Government Gazette A' 174), as amended by Article 5 of law 403 8/2012 
(Government Gazette A' 14)-EC Regulations 1071/09 and 1072/09.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 846
 
With respect to Investment liberalisation - Market access:  
In IE: Economic needs test for intercity bussing services. Main crit eria: 
number of and impact on existing establishments, population den sity, 
geographical spread, impact on traffic conditions and creation of new 
employment (CPC 7121, CPC 7122).  
Measures:  
IE: Public Transport Regulation Act 2009.  
With respect to Investment liberalisation - Market access and C ross-border  
trade in services - Market access:  
In MT : Taxis - numerical restrictions on the number of licences appl y. 
Karozzini (horse drawn carriages): Numerical Restrictions on th e number of 
licences apply (CPC 712).  
Measures:  
MT: Taxi Services Regulations (SL499.59).  
In PT: Economic needs test for limousine services. Main criteria: nu mber of 
and impact on existing establishments, population density, geog raphic 
spread, impact on traffic conditions and creation of new employ ment 
(CPC 71222).  
Measures:  
PT: Decree-Law 41/80, August 21.  
With respect to Investment liberalisation - National treatment and 
Cross-border trade in services - National treatment:  
In CZ: Incorporation in the Czech Republic is required (no branches)  for the 
provision of road transport services.  
Measures:  
CZ: Act no. 111/1994 Coll., on Road Transport.  
With respect to Cross-border trade in services - National treat ment:  
In RO : Road haulage and road passenger transport operators may only use 
vehicles that are registered in Romania, owned and used accordi ng to the 
Government Ordinance provisions (CPC 7121, CPC 7122, CPC 7123).  
Measures:  
RO: Romanian law on road transportation (Government Ordinance 
no. 27/2011).  
With respect to Investment liberalisation - Market access, Nati onal 
treatment, Most-favoured-nation treatment, and Cross-border tra de in  
services - Market access, National treatment, Most-favoured-nat ion 
treatment:  
In SE: In order to engage in the occupation of road transport operat or, a 
Swedish licence is needed. Criteria for receiving a taxi licenc e include that 
the company has appointed a natural person to act as the transp ort manager 
(a de facto  residency requirement – see the Swedish reservation on types o f 
establishment).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 847
 
Criteria for receiving a licence for other road transport opera tors require that 
the company be established in the European Union, have an estab lishment 
situated in Sweden and have appointed a natural person to act a s the 
transport manager, who must be resident in the European Union.  
Licences are granted on non-discriminatory terms, except that o perators of 
road haulage and road passenger transport services may as a gen eral rule 
only use vehicles that are registered in the national road traf fic registry. If a 
vehicle is registered abroad, owned by a natural or legal perso n whose 
principal residence is abroad and is brought to Sweden for temp orary use, 
the vehicle may be temporarily used in Sweden. Temporary use is  usually 
defined by the Swedish Transport Agency as meaning not more tha n one 
year.  
Operators of cross-border road haulage and road passenger trans port services 
abroad need to be licensed for those operations by the competen t authority 
in the country where they are established. Additional requireme nts for 
cross-border trade may be regulated in bilateral road transport  
agreements. For vehicles where no such bilateral agreement is a pplicable, 
a licence is also needed from the Swedish Transport Agency (CPC  712).  
Measures:  
SE: Yrkestrafiklag (2012:210) (Act on professional traffic);  
Lag om vägtrafikregister (2001:558) (Act on road traffic regist ry); 
Yrkestrafikförordning (2012:237) (Government regulation on prof essional 
traffic);  
Taxitrafiklag (2012:211) (Act on Taxis); and  
Taxitrafikförordning (2012:238) (Government regulation on taxis ). 
(d) Services auxiliary to air transport services  
With respect to Investment liberalisation - Market access, Nati onal 
treatment:  
In PL: For storage services of frozen or refrigerated goods and bulk  storage 
services of liquids or gases at airports, the possibility to su pply certain 
categories of services will depend on the size of the airport. The number 
of suppliers in each airport may be limited due to available sp ace 
constraints, and to not less than two suppliers for other reaso ns. 
Measures:  
PL: Polish Aviation Law of 3 July 2002, Articles 174.2 and 174.3 3. 
With respect to Investment liberalisation - Market access, Nati onal 
treatment, Most-favoured-nation treatment, and Cross-border tra de in  
services - Market access, National treatment, Most-favoured-nat ion 
treatment:  
In EU : For groundhandling services, establishment within the Europea n 
Union territory may be required. The level of openness of groun dhandling 
services depends on the size of airport. The number of supplier s in each 
airport may be limited. For ‘big airports’, this limit may not be less than two 
suppliers.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 848
 
Measures:  
EU: Directive 1996/67/EC of 15 October 1996 on access to the grou nd­
handling market at Community airports.  
In BE  (applies also to the regional level of government): For ground ­
handling services, reciprocity is required.  
Measures:  
BE: Arrêté Royal du 6 novembre 2010 réglementant l'accès au march é de 
l'assistance en escale à l'aéroport de Bruxelles-National (Arti cle 18);  
Besluit van de Vlaamse Regering betreffende de toegang tot de g rondafhan­
delingsmarkt op de Vlaamse regionale luchthavens (Article 14); and 
Arrêté du Gouvernement wallon réglementant l'accès au marché de  
l'assistance en escale aux aéroports relevant de la Région wall onne 
(Article14).  
(e) Supporting services for all modes of transport (part of CPC 748)  
With respect to Investment liberalisation - National treatment and 
Cross-border trade in services - Market access, National treatm ent: 
The EU  (applies also to the regional level of government): Customs 
clearance services may only be provided by European Union resid ents. 
Measures:  
EU: Regulation (EU) No 952/2013 of 9 October 2013 of the European  
Parliament and of the Council establishing the Union Customs Co de. 
(f) Provision of combined transport services (CPC 711, 712, 7212, 741, 742, 
743, 744, 745, 748, 749)  
With respect to Investment liberalisation - Market access and C ross-border  
trade in services - Market access:  
The EU  (applies also to the regional level of government): With the 
exception of Finland: only hauliers established in a Member Sta te of the 
European Union who meet the conditions of access to the occupat ion and 
access to the market for transport of goods between Member Stat es of the 
European Union may, in the context of a combined transport oper ation 
between Member States of the European Union, carry out initial or final 
road haulage legs which form an integral part of the combined t ransport 
operation and which may or may not include the crossing of a fr ontier. 
Limitations affecting any given modes of transport apply.  
Necessary measures can be taken to ensure that the motor vehicl e taxes 
applicable to road vehicles routed in combined transport are re duced or 
reimbursed (CPC 711, 712, 7212, 741, 742, 743, 744, 745, 748, 7 49). 
Measures:  
EU: Directive 1992/106/EEC of 7 December 1992 on the establishmen t of 
common rules for certain types of combined transport of goods b etween 
Member States.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 849
 
Reservation No. 16 - Energy related activities  
Sector – sub-sector:  Energy related activities - mining and quarrying; 
production, transmission and distribution on own 
account of electricity, gas, steam and hot water; 
pipeline transportation of fuels; storage and 
warehouse of fuels transported through pipelines; 
and services incidental to energy distribution  
Industry classification:  ISIC Rev. 3.1 10, 11, 12, 13, 14, 40, CPC 5115, 
63297, 713, part of 742, 8675, 883, 887  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  
Description:  
(a) Mining and quarrying (ISIC Rev. 3.1 10, 11, 12, 13, 14, CPC 5115, 
7131, 8675, 883)  
With respect to Investment liberalisation – Market access:  
In NL : The exploration for and exploitation of hydrocarbons in the 
Netherlands is always performed jointly by a private company an d the 
public (limited) company designated by the Minister of Economic  
Affairs. Articles 81 and 82 of the Mining Act stipulate that al l shares in 
this designated company must be directly or indirectly held by the Dutch 
State (ISIC Rev. 3.1 10, 3.1 11, 3.1 12, 3.1 13, 3.1 14).  
Measures:  
NL: Mijnbouwwet (Mining Act).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In BE: The exploration for and exploitation of mineral resources and  other 
non-living resources in territorial waters and the continental shelf are subject 
to concession. The concessionaire must have an address for serv ice in 
Belgium (ISIC Rev. 3.1:14).  
Measures:  
BE: Arrêté Royal du 1  er septembre 2004 relatif aux conditions, à la délimi­
tation géographique et à la procédure d'octroi des concessions d'exploration 
et d'exploitation des ressources minérales et autres ressources  non vivantes 
de la mer territoriale et du plateau continental.  
In BG: Certain economic activities related to the exploitation or us e of State 
or public property are subject to concessions granted under the  provisions of 
the Concessions Act or other special concessions laws. The acti vities of 
prospecting or exploration of underground natural resources on the 
territory of the Republic of Bulgaria, in the continental shelf  and in the 
exclusive economic zone in the Black Sea are subject to permiss ion, 
while the activities of extraction and exploitation are subject  to concession 
granted under the Underground Natural Resources Act.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 850
 
It is forbidden for companies registered in preferential tax tr eatment juris­
dictions (that is, off-shore zones) or related, directly or ind irectly, to such 
companies to participate in open procedures for granting permit s or 
concessions for prospecting, exploration or extraction of natur al resources, 
including uranium and thorium ores, as well as to operate an ex isting permit 
or concession which has been granted, as such operations are pr ecluded, 
including the possibility to register the geological or commerc ial discovery 
of a deposit as a result of exploration.  
Commercial corporations in which the Member State or a municipa lity holds 
a share in the capital exceeding 50 per cent, cannot effect any  transactions 
for disposition of fixed assets of the corporation, to conclude  any contracts 
for acquisition of participating interest, lease, joint activit y, credit, securing 
of receivables, as well as incurring any obligations arising un der bills of 
exchange, unless permitted by the Privatisation Agency or the m unicipal 
council, whichever is the competent authority. Without prejudic e to 
Article 8.4, paragraphs 1 and 2, according to Decision of the N ational 
Assembly of the Republic of Bulgaria of 18 Jan 2012, any usage of 
hydraulic fracturing technology that is, fracking, for activiti es of pros­
pecting, exploration or extraction of oil and gas, is forbidden  by Decision 
of the Parliament. Exploration and extraction of shale gas is f orbidden (ISIC 
Rev. 3.1 10, 3.1 11, 3.112, 3.1 13, 3.1 14).  
The mining of uranium ore is forbidden by Decree of the Council  of 
Ministers No. 163 of 20.08.1992.  
With regard to mining of thorium ore, the general regime of con cessions for 
mining applies. In order to participate in concessions for mini ng of thorium 
ore, a Japanese company must be established according to the Bu lgarian 
Commercial Act and to be registered in the Commercial Registry.  Decisions 
to allow the mining of thorium ore are taken on a non-discrimin atory indi­
vidual case-by-case basis. The prohibition against companies re gistered in 
preferential tax treatment jurisdictions (that is, off-shore zo nes) or related, 
directly or indirectly, to such companies, from participating i n open 
procedures for concessions for mining of natural resources incl udes 
uranium and thorium ores (ISIC Rev. 3.1 12).  
Measures:  
BG: Underground Natural Resources Act;  
Concessions Act;  
Law on Privatisation and Post-Privatisation Control;  
Safe Use of Nuclear Energy Act;  
Act on Economic and Financial Relations with Companies Register ed in 
Preferential Tax Treatment Jurisdictions, Such Companies' Relat ed Parties 
and Their Beneficial Owners; and  
Subsurface Resources Act.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 851
 
In CY: The Council of Ministers may, for reasons of energy security,  refuse 
to allow access to and exercise of the activities of prospectin g, exploration 
and exploitation of hydrocarbons to any entity which is effecti vely 
controlled by Japan or by nationals of Japan. No entity may, af ter the 
granting of an authorisation for the prospecting, exploration a nd production 
of hydrocarbons, come under the direct or indirect control of J apan or a 
national of Japan without the prior approval of the Council of Ministers. The 
Council of Ministers may refuse to grant an authorisation for t he pros­
pecting, exploration and production of hydrocarbons to an entit y which is 
effectively controlled by Japan or a third country or by a nati onal of Japan 
or a third country, where Japan or the third country does not g rant entities of 
the Republic of Cyprus or entities of Member States of the Euro pean Union, 
in relation to the access to and exercise of the activities of prospecting, 
exploring for and exploiting hydrocarbons, treatment comparable  to that 
which the Republic of Cyprus or the Member State of the Europea n 
Union grants entities of Japan or that third country (ISIC Rev 3.1 1110).  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
Measures:  
CY: The Hydrocarbons (Prospecting, Exploration and Exploitation L aw) of 
2007, (Law 4(I)/2007) as amended by laws number 126(I) of 2013 and 29(I) 
of 2014.  
In IT (applies also to the regional level of government for explorat ion): 
Mines belonging to the State have specific exploration and mini ng 
rules. Prior to any exploitation activity, a permit for explora tion is needed 
(‘permesso di ricerca’, Article 4 Royal Decree 1447/1927). This  permit has a 
duration, defines exactly the borders of the ground under explo ration and 
more than one exploration permit may be granted for the same ar ea to 
different persons or companies (this type of licence is not nec essarily 
exclusive). In order to cultivate and exploit minerals, an auth orisation 
(‘concessione’, Article 14) from the regional authority is requ ired (ISIC 
Rev. 3.1 10, 3.1 11, 3.1 12, 3.1 13, 3.1 14, CPC 8675, 883).  
Measures  
IT: Exploration services: Royal Decree 1447/1927; and  
Legislative Decree 112/1998, Article 34.  
In SK : For mining, activities related to mining and geological activ ity, 
incorporation in a Member State of the European Union or a Memb er 
State of the EEA is required (no branching). Mining and prospec ting 
activities covered by Act of the Slovak Republic 44/1988 on pro tection 
and exploitation of natural resources are regulated on a non-di scriminatory 
basis, including through public policy measures seeking to ensu re the 
conservation and protection of natural resources and the enviro nment such 
as the authorization or prohibition of certain mining technolog ies. For 
greater certainty, such measures include the prohibition of the  use of 
cyanide leaching in the treatment or refining of minerals, the requirement 
of a specific authorization in the case of fracking for activit ies of pros­
pecting, exploration or extraction of oil and gas, as well as p rior approval 
by local referendum in the case of nuclear/radioactive mineral resources. This 
does not increase the non-conforming aspects of the existing me asure for 
which the reservation is taken. (ISIC Rev. 3.1 10, 3.1 11, 3.1 12, 3.1 13, 3.1 
14, CPC 7131).  
Measures  
SK: Act 51/1988 on Mining, Explosives and State Mining Administra tion; 
and Act 569/2007 on Geological Activity.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 852
 
In UK : A licence is necessary to undertake exploration and productio n 
activities on the UK Continental Shelf (UKCS), and to provide s ervices 
which require direct access to or exploitation of natural resou rces. 
This reservation applies to production licences issued with res pect to the UK 
Continental Shelf. To be a Licensee, a company must have a plac e of 
business within the UK. That means either:  
(i) a staffed presence in the UK;  
(ii) registration of a UK company at Companies House; or  
(iii) registration of a UK branch of a foreign company at Compa nies House.  
This requirement exists for any company applying for a new lice nce and for 
any company seeking to join an existing licence by assignment. It applies to 
all licences and to all enterprises, whether operator or not. T o be a party to a 
Licence that covers a producing field, a company must: (a) be r egistered at 
Companies House as a UK company; or (b) carry on its business t hrough a 
fixed place of business in the UK as defined in section 148 of the Finance 
Act 2003 (which normally requires a staffed presence) (ISIC Rev . 3.1 11, 
CPC 883, 8675).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
Measures  
UK: Petroleum Act 1988.  
In FI: The exploration for and exploitation of mineral resources are  subject 
to a licensing requirement, which is granted by the Government in relation 
to the mining of nuclear material. A permit of redemption for a  mining area 
is required from the Government. Permission may be granted to a  natural 
person resident in the EEA or a juridical person established in  the EEA. An 
economic needs test may apply (ISIC Rev. 3.1 120, CPC 5115, 883 , 8675).  
Measures  
FI: Kaivoslaki (Mining Act) (621/2011); and  
Ydinenergialaki (Nuclear Energy Act) (990/1987).  
In IE: Exploration and mining companies operating in Ireland are req uired 
to have a presence there. In the case of minerals exploration, there is a 
requirement that companies (Irish and foreign) employ either th e services 
of an agent or a resident exploration manager in Ireland while work is being 
undertaken. In the case of mining, it is a requirement that a S tate Mining 
Lease or License be held by a company incorporated in Ireland. There are 
no restrictions as to ownership of such a company (ISIC Rev. 3. 1 10, 3.1 
13, 3.1 14, CPC 883).  
Measures  
IE: Minerals Development Acts 1940 – 2017; and  
Planning Acts and Environmental Regulations.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 853
 
In SI: The exploration for and exploitation of mineral resources, in cluding 
regulated mining services, are subject to establishment in or c itizenship of 
the EEA, the Swiss Confederation or an OECD Member, or of a thi rd 
country on condition of material reciprocity. Compliance with t he 
condition of reciprocity is verified by the Ministry responsibl e for mining 
(ISIC Rev. 3.1 10, ISIC Rev. 3.1 11, ISIC Rev. 3.1 12, ISIC Rev . 3.1 13, 
ISIC Rev. 3.1 14, CPC 883, CPC 8675).  
Measures  
SI: Mining Act 2014.  
(b) Production, transmission and distribution on own account of electricity, 
gas, steam and hot water; pipeline transportation of fuels; storage and 
warehouse of fuels transported through pipelines; services incidental to 
energy distribution (ISIC Rev. 3.1 40, 3.1 401, CPC 63297, 713, 7131, 
part of 742, 74220, 887)  
With respect to Investment liberalisation – Market access:  
In DK: The owner or user intending to establish a pipeline for the t ransport 
of crude or refined petroleum and petroleum products and of nat ural gas 
must obtain a permit from the local authority before commencing  work. The 
number of such permits which are issued may be limited (CPC 713 1). 
Measures:  
DK: Bekendtgørelse nr. 724 af 1. juli 2008 om indretning, etabler ing og 
drift af olietanke, rørsystemer og pipelines (Order on the arra ngement, estab­
lishment and operation of oil tanks, piping systems and pipelin es), no. 724 
of 1 July 2008.  
In MT : EneMalta plc has a monopoly for the provision of electricity (ISIC 
Rev. 3.1 401; CPC 887).  
Measures:  
MT: EneMalta Act Cap. 272 and EneMalta (Transfer of Assets, Right s, 
Liabilities & Obligations) Act Cap. 536.  
In NL: the ownership of the electricity network and the gas pipeline  network 
are exclusively granted to the Dutch government (transmission s ystems) and 
other public authorities (distribution systems) (ISIC Rev. 3.1 040, 
CPC 71310).  
Measures:  
NL: Elektriciteitswet 1998; Gaswet.  
With respect to Investment liberalisation – Market access, Seni or 
management and boards of directors and Cross-border trade in se rvices –  
Market access:  
In AT: With regard to the transportation of gas authorisation is onl y granted 
to nationals of a Member State of the EEA domiciled in the EEA.  Enter­
prises and partnerships must have their seat in the EEA. The op erator of the 
network must appoint a Managing Director and a Technical Direct or who is 
responsible for the technical control of the operation of the n etwork, both of 
whom must be nationals of a Member State of the EEA.  
The competent authority may waive the nationality and domicilia tion 
requirements where the operation of the network is considered t o be in 
the public interest.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 854
 
For the transportation of goods other than gas and water, the f ollowing 
applies:  
(i) with regard to natural persons, authorisation is only grant ed to 
EEA-nationals who must have a seat in Austria; and  
(ii) enterprises and partnerships must have their seat in Austr ia. An 
Economic Needs Test or interest test is applied. Cross border p ipelines 
must not jeopardise Austria's security interests and its status  as a neutral 
country. Enterprises and partnerships have to appoint a managin g 
director who must be a national of a Member State of the EEA. T he 
competent authority may waive the nationality and seat requirem ents if 
the operation of the pipeline is considered to be in the nation al economic 
interest (CPC 713).  
Measures:  
AT: Rohrleitungsgesetz (Law on Pipeline Transport), BGBl. Nr. 411 /1975, § 
5(1) and (2), §§ 5 (1) and (3), 15, 16; and  
Gaswirtschaftsgesetz 2011(Gas Act), BGBl. I Nr. 107/2011, Artic les 43 and 
44, Articles 90 and 93.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of director and Cross-border trade  in services  
– Market access, National treatment (applies only to the region al level of  
government):  
In AT: With regard to transmission and distribution of electricity a uthoris­
ation is only granted to nationals of a Member State of the EEA  domiciled in 
the EEA. If the operator appoints a managing director or a leas eholder, the 
domicile requirement is waived.  
Juridical persons (enterprises) and partnerships must have thei r seat in the 
EEA. They must appoint a managing director or a leaseholder, bo th of whom 
must be nationals of a Member State of the EEA domiciled in the  EEA.  
The competent authority may waive the domicile and nationality 
requirements where the operation of the network is considered t o be in the 
public interest (ISIC Rev. 3.1 40, CPC 887).  
Measures:  
AT: Burgenländisches Elektrizitätswesengesetz 2006, LGBl. Nr. 59/ 2006 as 
amended;  
Niederösterreichisches Elektrizitätswesengesetz, LGBl. Nr. 7800 /2005 as 
amended;  
Landesgesetz, mit dem das Oberösterreichische Elektrizitätswirt schafts- und 
-organisationsgesetz 2006 erlassen wird (Oö. ElWOG 2006), LGBl.  
Nr. 1/2006 as amended;  
Salzburger Landeselektrizitätsgesetz 1999 (LEG), LGBl. Nr. 75/1 999 as 
amended;  
Gesetz vom 16. November 2011 über die Regelung des Elektrizität swesens 
in Tirol (Tiroler Elektrizitätsgesetz 2012 – TEG 2012), LGBl. N r. 134/2011;  
Gesetz über die Erzeugung, Übertragung und Verteilung von elekt rischer 
Energie (Vorarlberger Elektrizitätswirtschaftsgesetz), LGBl. Nr . 59/2003 as 
amended;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 855
 
Gesetz über die Neuregelung der Elektrizitätswirtschaft (Wiener  Elektrizit­
ätswirtschaftsgesetz 2005 – WElWG 2005), LGBl. Nr. 46/2005;  
Steiermärkisches Elektrizitätswirtschafts- und Organisationsges etz(ELWOG), 
LGBl. Nr. 70/2005; and  
Kärntner Elektrizitätswirtschafts-und Organisationsgesetz(ELWOG ), LGBl. 
Nr. 24/2006.  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In CZ : For electricity generation, transmission, distribution, tradi ng, and 
other electricity market operator activities, as well as gas ge neration, trans­
mission, distribution, storage and trading, as well as heat gen eration and 
distribution, authorisation is required. Such authorisation may  only be 
granted to a natural person with a residence permit or a juridi cal person 
established in the European Union. Exclusive rights exist with regard to 
electricity and gas transmission and market operator licences ( ISIC Rev. 
3.1 40, CPC 7131, 62271, 742, 887).  
Measures:  
CZ: Act No. 458/2000 Coll on Business conditions and public admin istra­
tion in the energy sectors (The Energy Act).  
In PL: the following activities are subject to licensing under the E nergy Law 
Act: 
(i) generation of fuels or energy, except for: generation of so lid or gaseous 
fuels; generation of electricity using electricity sources of t he total 
capacity of not more than 50 MW other than renewable energy 
sources; cogeneration of electricity and heat using sources of the total 
capacity of not more than 5 MW other than renewable energy sour ces; 
generation of heat using the sources of the total capacity of n ot more 
than 5 MW;  
(ii) storage of gaseous fuels in storage installations, liquefa ction of natural 
gas and regasification of liquefied natural gas at LNG installa tions, as 
well as the storage of liquid fuels, except for: the local stor age of liquid 
gas at installations of the capacity of less than 1 MJ/s capaci ty and the 
storage of liquid fuels in retail trade;  
(iii) transmission or distribution of fuels or energy, except f or: the 
distribution of gaseous fuels in grids of less than 1 MJ/s capa city 
and the transmission or distribution of heat if the total capac ity 
ordered by customers does not exceed 5 MW;  
(iv) trade in fuels or energy, except for: the trade in solid f uels; the trade in 
electricity using installations of voltage lower than 1 kV owne d by the 
customer; the trade in gaseous fuels if their annual turnover v alue does 
not exceed the equivalent of EUR 100 000€; the trade in liquid gas, if 
the annual turnover value does not exceed EUR 10 000€; and the trade 
in gaseous fuels and electricity performed on commodity exchang es by 
brokerage houses which conduct the brokerage activity on the ex change 
commodities on the basis of the Act of 26 October 2000 on commo dity 
exchanges, as well as the trade in heat if the capacity ordered  by the 
customers does not exceed 5 MW. The limits on turnover do not a pply 
to wholesale trade services in gaseous fuels or liquid gas or t o retail 
services of bottled gas.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 856
 
A licence may only be granted by the competent authority to an applicant 
that has registered their principal place of business or reside nce in the 
territory of a Member State of the EU, Member State of the EEA or the 
Swiss Confederation (ISIC Rev. 3.1 040, CPC 63297, 74220, CPC 8 87). 
Measures:  
PL: Energy Law Act of 10 April 1997, Articles 32 and 33.  
With respect to Cross-border trade in services – Market access:  
In LT : The licences for transmission, distribution, public supply an d 
organizing of trade of electricity may only be issued to legal persons of 
Lithuania or branches of foreign legal person or other organisa tions estab­
lished in Lithuania. This reservation does not apply to consult ancy services 
related to the transmission and distribution on a fee or contra ct basis of 
electricity (ISIC Rev. 3.1 401, CPC 887).  
In the case of fuels, establishment is required. Licences for t ransmission and 
distribution of fuels may only be issued to legal persons of Li thuania or 
branches of foreign legal persons or other organisations (subsi diaries) estab­
lished in Lithuania.  
This reservation does not apply to consultancy services related  to the trans­
mission and distribution on a fee or contract basis of fuels (C PC 713, CPC 
887).  
Measures:  
LT: Law on Natural Gas of the Republic of Lithuania of 10 October  2000 
No VIII-1973; and  
Law on electricity of the Republic of Lithuania of 20 July 2000  No VIII- 
1881.  
In SI: The production, trading, supply to final customers, transmiss ion and 
distribution of electricity and natural gas is subject to estab lishment in the 
European Union (ISIC Rev. 3.1 4010, 4020, CPC 7131, CPC 887).  
Measures:  
SI: Energetski zakon (Energy Act) 2014, Official Gazette RS, nr. 17/2014; 
and 
Mining Act 2014.  
Reservation No. 17 - Agriculture, fishing and manufacturing  
Sector – sub-sector:  Agriculture, hunting, forestry; animal and reindeer 
husbandry, fishing and aquaculture; publishing, 
printing and reproduction of recorded media  
Industry classification:  ISIC Rev. 3.1 011, 012, 013, 014, 015, 1531, 050, 
0501, 0502, 221, 222, 323, 324, CPC 882, 88442  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Level of government:  EU/Member State (unless otherwise specified)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 857
 
Description:  
(a) Agriculture, hunting and forestry (ISIC Rev. 3.1 011, 012, 013, 014, 015, 
1531)  
With respect to Investment liberalisation – Prohibition of perf ormance  
requirements:  
The EU: The intervention agencies designated by the Member States of the 
European Union shall buy cereals which have been harvested in t he 
European Union. No export refund shall be granted on rice impor ted from 
and re-exported to any third country. Only European Union rice producers 
may claim compensatory payments.  
Measures:  
EU: Regulation 2007/1234/EC of 22 October 2007 establishing a com mon 
organisation of agricultural markets and on specific provisions  for certain 
agricultural products (Single CMO Regulation).  
With respect to Investment liberalisation –National treatment a nd 
Cross-border trade in services –Market access:  
In IE: Establishment by foreign residents in flour milling activitie s is subject 
to authorisation (ISIC Rev. 3.1 1531).  
Measures:  
IE: Agriculture Produce (Cereals) Act, 1933.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services –Market access:  
In FI: Only nationals of a Member State of the EEA resident in the r eindeer 
herding area may own reindeer and practice reindeer husbandry. Exclusive 
rights may be granted.  
Measures:  
FI: Poronhoitolaki (Reindeer Husbandry Act) (848/1990), Chapter 1 , s. 4, 
Protocol 3 to the Accession Treaty of Finland.  
In FR: Prior authorisation is required in order to become a member o r act as 
a director of an agricultural cooperative (ISIC Rev. 3.1 011, 0 12, 013, 014, 
015).  
Measures:  
FR: Code rural et de la pêche maritime: Article R331-1 on install ation and 
Article L. 529-2 on agricultural cooperatives.  
In SE: Only Sami people may own and practice reindeer husbandry.  
Measures:  
SE: Reindeer Husbandry Act (1971:437), paragraph 1.  
(b) Fishing and aquaculture (ISIC Rev. 3.1 050, 0501, 0502, CPC 882)  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In FR: A French vessel flying the French flag may be issued a fishin g 
authorisation or may be allowed to fish on the basis of nationa l quotas 
only when a real economic link on the territory of the France i s established 
and the vessel is directed and controlled from a permanent esta blishment 
located on the territory of France (ISIC Rev. 3.1 050, CPC 882) . ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 858
 
Measures:  
FR: Code rural et de la pêche maritime: Article L921-3.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In SE: Professional fishing is fishing with a professional fishing l icence or 
fishing by foreign fishermen holding a specific permit to fish professionally 
in Swedish territorial waters or in the Swedish economic zone. A profes­
sional fishing licence may be given to a fisherman for whom fis hing is 
essential to his living and where the fishing has a connection to the 
Swedish fishing industry. A connection to Swedish fishing indus try could 
for example be demonstrated if the fishermen lands half his cat ch during a 
calendar year (in value) in Sweden, if half the fishing trips d epart from a 
Swedish harbour or half of the fishermen in the fleet are domic iled in 
Sweden.  
For vessels over five meters, a vessel permit is needed togethe r with the 
professional fishing licence. A permit is granted if, among oth er things, the 
vessel is registered in the national registry, the vessel has a  real economic 
connection to Sweden, the permit holder is a fisherman with a p rofessional 
fishing licence and if the commander of the vessel is a fisherm an with a 
professional fishing licence.  
The commander of a fishing vessel over 20 gross tonnages shall be a 
national of a Member State of the EEA. Exemptions may be grante d by 
the Swedish Transport Agency.  
A ship shall be deemed Swedish and can carry the Swedish flag i f more 
than half is owned by Swedish citizens or juridical persons. Th e 
Government may permit foreign vessels to fly the Swedish flag w here 
their operations are under Swedish control or the owner can dem onstrate 
that he has his permanent residency in Sweden. Vessels which ar e 50 per 
cent owned by nationals of a Member State of the EEA or compani es having 
their registered office, central administration or principal pl ace of business in 
the EEA and whose operation is controlled from Sweden, may also  be 
registered in the Swedish register (ISIC Rev. 3.1 0501, 3.1 050 2, CPC 882).  
Measures:  
SE: Maritime Law (1994:1009);  
Fisheries Act (1993:787);  
Ordinance for fishing, aquaculture and the fishing industry (19 94:1716);  
The Fishing Regulations of the National Board of Fisheries (200 4:25); and  
The Ship Security Regulation (2003:438).  
(c) Manufacturing - Publishing, printing and reproduction of recorded 
media (ISIC Rev. 3.1 221, 222, 323, 324, CPC 88442)  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In LV: Only legal persons incorporated in Latvia, and natural person s of 
Latvia have the right to found and publish mass media. Branches  are not 
allowed (CPC 88442).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 859
 
Measures:  
LV: Law on the Press and Other Mass Media, s. 8.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services –Market access:  
In DE  (applies also to the regional level of government): Each publi cly 
distributed or printed newspaper, journal, or periodical must c learly 
indicate a ‘responsible editor’ (the full name and address of a  natural 
person). The responsible editor may be required to be a permane nt 
resident of Germany, the European Union or an EEA country. Exce ptions 
may be allowed by the Federal Minister of the Interior (ISIC Re v. 3.1 223, 
224).  
Measures:  
DE: § 10 Abs. 1 Nr. 4 Landesmediengesetz (LMG) Rheinland-Pfalz v.  
4. Februar 2005, GVBl. S. 23;  
§ 9 Abs. 1 Nr. 1 Gesetz über die Presse Baden-Württemberg (LPG BW) v. 
14 Jan. 1964, GBl. S.11;  
§ 9 Abs. 1 Nr. 1 Pressegesetz für das Land Nordrhein-Westfalen (Land­
espressegesetz NRW) v. 24. Mai 1966 (GV. NRW. S. 340);  
§ 8 Abs. 1 Gesetz über die Presse Schleswig-Holstein (PressG SH ) vom 
25.1.2012, GVOBL. SH S. 266;  
§ 7 Abs. 2 Landespressegesetz für das Land Mecklenburg-Vorpomme rn 
(LPrG M-V) v. 6 Juni 1993, GVOBl. M-V 1993, S. 541;  
§ 8 Abs. 1 Nr. 1 Pressegesetz für das Land Sachsen-Anhalt in de r Neuf­
assung vom 2.5.2013 (GVBl. LSA S. 198);  
§ 7 Abs. 2 Berliner Pressegesetz (BlnPrG) v. 15 Juni 1965, GVBl . S. 744;  
§ 10 Abs. 1 Nr. 1 Brandenburgisches Landspressegesetz (BbgPG) v . 
13. Mai 1993, GVBl. I/93, S. 162;  
§ 9 Abs. 1 Nr.1 Gesetz über die Presse Bremen (BrPrG), Brem. GB l. 1965, 
S. 63;  
§ 7 Abs. 3 Nr. 1 Hessisches Pressegesetz (HPresseG) v. 12. Deze mber 2004, 
GVBl. 2004 I S.2;  
§ 7 Abs. 2 i.V.m § 9 Abs.1 Ziffer 1 Thüringer Pressegesetz (TPG ) v. 
31. Juli 1991, GVBl. 1991 S. 271;  
§ 9 Abs. 1 Nr. 1Hamburgisches Pressegesetz v. 29. Januar 1965, 
HmbGVBl., S. 15;  
§ 6 Abs. 2 Sächsisches Gesetz über die Presse (SächsPresseG) v.  3. April 
1992, SächsGVBl. S. 125;  
§ 8 Abs. 2 Niedersächsisches Pressegesetz v. 22. März 1965, GVb l. S.9;  
§ 9 Abs. 1 Nr. 1 Saarländisches Mediengesetz (SMG) vom 27. Febr uar 2002 
(Amtsbl. S. 498); and  
Article 5 Abs. 2 Bayerisches Pressegesetz in der Fassung der Be kannt­
machung v. 19. April 2000 (GVBl, S. 340).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 860
 
With respect to Investment liberalisation – National treatment,  Market  
access, Most-favoured-nation treatment:  
In IT: In so far as Japan allows Italian nationals and enterprises t o conduct 
these activities, Italy will allow nationals and enterprises of  Japan to conduct 
these activities under the same conditions. In so far as Japan allow Italian 
investors to own more than 49 per cent of the capital and votin g rights in a 
publishing company of Japan, then Italy will allow investors of  Japan to 
own more than 49 per cent of the capital and voting rights in a n Italian 
publishing company under the same conditions (ISIC Rev. 3.1 221 , 222).  
Measures:  
IT: Law 416/1981, Article 1 (and subsequent amendments).  
With respect to Investment liberalisation – Senior management a nd boards  
of directors:  
In PL: Nationality is required for the editor-in-chief of newspapers  and 
journals (ISIC Rev. 3.1 221, 222).  
Measures:  
PL: Act of 26 January 1984 on Press law, Journal of Laws, No. 5, item 24, 
with subsequent amendments.  
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – Market access, National treatm ent: 
In SE: Natural persons who are owners of periodicals that are printe d and 
published in Sweden must reside in Sweden or be nationals of a Member 
State of the EEA. Owners of such periodicals who are juridical persons must 
be established in the EEA. Periodicals that are printed and pub lished in 
Sweden and technical recordings must have a responsible editor,  who 
must be domiciled in Sweden (ISIC Rev. 3.1 22, CPC 88442).  
Measures:  
SE: Freedom of the press act (1949:105);  
Fundamental law on Freedom of Expression (1991:1469); and  
Act on ordinances for the Freedom of the Press Act and the Fund amental 
law on Freedom of Expression (1991:1559).  
Schedule of Japan  
Headnotes  
1. This Schedule sets out, in accordance with Articles 8.12, 8. 18 and 8.24, the 
reservations taken by Japan with respect to existing measures t hat do not 
conform with the obligations imposed by:  
(a) Article 8.7 or 8.15;  
(b) Article 8.8 or 8.16;  
(c) Article 8.9 or 8.17;  
(d) Article 8.10; or  
(e) Article 8.11.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 861
 
2. Each reservation sets out the following elements:  
(a) ‘Sector’ refers to the general sector in which the reservat ion is taken;  
(b) ‘Sub-Sector’ refers to the specific sector in which the res ervation is taken;  
(c) ‘Industry Classification’ refers, where applicable, and onl y for trans­
parency purposes, to the activity covered by the reservation ac cording 
to domestic or international industry classification codes;  
(d) ‘Obligations Concerned’ specifies the obligations referred to in paragraph 
1 for which the reservation is taken;  
(e) ‘Level of Government’ indicates the level of government mai ntaining the 
measure for which the reservation is taken;  
(f) ‘Measures’ identifies the existing laws, regulations or oth er measures for 
which the reservation is taken. A measure cited in the ‘Measure s’ 
element:  
(i) means the measure as amended, continued, or renewed as of t he date 
of entry into force of this Agreement; and  
(ii) includes any subordinate measure adopted or maintained und er the 
authority of and consistent with the measure; and  
(g) ‘Description’ sets out, with regard to the obligations refe rred to in 
paragraph 1, the non-conforming aspects of the existing measure s for 
which the reservation is taken.  
3. In the interpretation of a reservation, all elements of the reservation shall be 
considered. A reservation shall be interpreted in the light of the relevant 
provisions of the Sections against which the reservation is tak en, and the 
‘Measures’ element shall prevail over all the other elements.  
4. With respect to financial services:  
(a) for prudential reasons within the context of Article 8.65, Japan shall not 
be prevented from taking measures such as non-discriminatory li mitations 
on juridical forms of a commercial presence. For the same reaso ns, Japan 
shall not be prevented from applying non-discriminatory limitat ions 
concerning admission to the market of new financial services wh ich 
shall be consistent with a regulatory framework aimed at achiev ing 
those prudential objectives. In this context, securities firms are allowed 
to deal in securities defined in the relevant laws of Japan, an d banks are 
not allowed to deal in those securities unless allowed in accor dance with 
those laws; and  
(b) services supplied in the territory of the European Union to  the service 
consumer in Japan without any active marketing from the service  supplier 
are considered as services supplied under subparagraph (d)(ii) of 
Article 8.2.  
5. With respect to maritime transport services, measures affect ing cabotage in 
maritime transport services are not listed in this Schedule, as  these are 
excluded from the scope of Section B of Chapter 8, pursuant to subpara­
graph 2(a) of Article 8.6 and Section C of Chapter 8, pursuant to subpara­
graph 2(a) of Article 8.14.  
6. Laws and regulations of Japan with regard to spectrum availa bility affecting 
obligations under Articles 8.7 and 8.15 are not included in thi s Schedule of 
Japan, taking into account the Attachment 6 of Guidelines for t he Scheduling 
of Specific Commitments (WTO Document S/L/92, dated 28 March, 2 001). ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 862
 
7. For the purposes of the Schedule of Japan in this Annex, ‘JS IC’ means Japan 
Standard Industrial Classification set out by the Ministry of I nternal Affairs 
and Communications, and revised on 30 October 2013. 
1 Sector:  Agriculture, Forestry and Fisheries, and Related Services (exc ept fisheries 
within the territorial sea, internal waters, exclusive economic  zone and 
continental shelf provided for in the reservation No. 11 in the  Schedule of 
Japan in Annex II to Annex 8-B)  
Sub-Sector:  
Industry Classification:  JSIC 01  Agriculture  
JSIC 02  Forestry  
JSIC 03  Fisheries, except aquaculture  
JSIC 04  Aquaculture  
JSIC 6324  Agricultural cooperatives  
JSIC 6325  Fishery and fishery processing cooperatives  
JSIC 871  Agriculture, forestry and fisheries cooperative associations, 
n.e.c.  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in agriculture, forestry and fis heries, 
and related services (except fisheries within the territorial s ea, internal 
waters, exclusive economic zone and continental shelf provided for in the 
reservation No. 11 in the Schedule of Japan in Annex II to Anne x 8-B) in 
Japan.  
2. The screening is conducted from the viewpoint of whether the  investment 
is likely to cause a situation in which significant adverse eff ect is brought 
to the smooth operation of the Japanese economy (  2 ). 
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
2 Sector:  Automobile Maintenance Business  
Sub-Sector:  Motor Vehicle Disassembling Repair Business  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation. 
( 2 ) For greater certainty, absence of reference in this descripti on to ‘national security’, which is referred to in No. 11, 13, 15, 37, 43, 
44, 52 and 54 in the Schedule of Japan in this Annex, does not mean that Article 1.5 does not apply to the screening or that J apan 
waives its right to invoke Article 1.5 to justify the screening . ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 863
 
Industry Classification:  JSIC 89  Automobile maintenance services  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Road Vehicle Law (Law No. 185 of 1951), Chapter 6  
Description:  Cross-border trade in services  
A person who intends to conduct motor vehicle disassembling rep air busi­
nesses is required to establish a workplace in Japan and to obt ain an 
approval of the Director-General of the District Transport Bure au having 
jurisdiction over the district where the workplace is located.  
3 Sector:  Business Services  
Sub-Sector:  
Industry Classification:  JSIC 9111  Employment services  
JSIC 9121  Worker dispatching services  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Employment Security Law (Law No. 141 of 1947), Chapters 3 and 3-3 
Law Concerning Securing the Proper Operation of Worker Dispatch ing 
Undertakings and Protecting Dispatched Workers (Law No. 88 of 1 985), 
Chapter 2  
Port Labour Law (Law No. 40 of 1988), Chapter 4  
Mariner's Employment Security Law (Law No. 130 of 1948), Chapte r 3 
Law Concerning the Improvement of Employment of Construction Wo rkers 
(Law No. 33 of 1976), Chapters 5 and 6  
Description:  Investment liberalisation and Cross-border trade in services  
1. A person who intends to supply the following services for en terprises in 
Japan is required to have a place of business in Japan and to o btain 
permission from, or to submit notification to, the competent au thority, 
as applicable: 
(a) private job placement services including fee-charging job p lacement 
services for construction workers and job placement services fo r 
seafarers; or 
(b) worker dispatching services including stevedore dispatching  services, 
mariner dispatching services and work opportunities securing se rvices 
for construction workers.  
2. Labour supply services may be supplied only by a labour unio n which 
has obtained permission from the competent authority pursuant t o the 
Employment Security Law or Mariner's Employment Security Law.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 864
 
4 Sector:  Collection Agency Services  
Sub-Sector:  
Industry Classification:  JSIC 6619  Miscellaneous financial auxiliaries  
JSIC 7299  Professional services, n.e.c.  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Special Measures Law Concerning Credit Management and Collecti on 
Business (Law No. 126 of 1998), Articles 3 and 4  
Attorney Law (Law No. 205 of 1949), Articles 72 and 73  
Description:  Investment liberalisation and Cross-border trade in services  
1. A person who intends to supply collection agency services wh ich 
constitute the practice of law in respect of legal cases is req uired to be 
qualified as an attorney-at-law under the laws and regulations of Japan 
(‘Bengoshi’), a legal professional corporation under the laws a nd regu­
lations of Japan (‘Bengoshi-hojin’) or a legal person establish ed under the 
Special Measures Law Concerning Credit Management and Collectio n 
Business and to establish an office in Japan.  
2. No person may take over and recover other person's credits a s business 
except a legal person established under the Special Measures La w 
Concerning Credit Management and Collection Business that handl es 
credits pursuant to provisions of that law.  
5 Sector:  Construction  
Sub-Sector:  
Industry Classification:  JSIC 06  Construction work, general, including public and private 
construction work  
JSIC 07  Construction work by specialist contractor, except equipment 
installation work  
JSIC 08  Equipment installation work  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Construction Business Law (Law No. 100 of 1949), Chapter 2  
Law Concerning Recycling of Construction Materials (Law No. 104  of 
2000), Chapter 5  
Description:  Cross-border trade in services  
1. A person who intends to conduct construction business is req uired to 
establish a place of business in Japan and to obtain permission  from 
the Minister of Land, Infrastructure, Transport and Tourism or from the 
prefectural governor having jurisdiction over the district wher e the place 
of business is located.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 865
 
2. A person who intends to conduct demolition work business is required to 
establish a place of business in Japan and to be registered wit h the 
prefectural governor having jurisdiction over the district wher e the 
place of business is located.  
6 Sector:  Distribution Services  
Sub-Sector:  Wholesale Trade Services, Retailing Services, and Commission A gents' 
Services, Related to Alcoholic Beverages  
Industry Classification:  JSIC 5222  Liquors  
JSIC 5851  Liquor stores  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Liquor Tax Law (Law No. 6 of 1953), Articles 9 to 11  
Description:  Investment liberalisation and Cross-border trade in services  
The number of licences conferred to service suppliers in those Sub-Sectors 
may be limited, where it is necessary to maintain a supply-dema nd balance 
of liquors in order to secure liquor tax revenue (paragraph 11 of Article 10 
of the Liquor Tax Law).  
7 Sector:  Distribution Services  
Sub-Sector:  Wholesale Trade Services Supplied at Public Wholesale Market  
Industry Classification:  JSIC 521  Agricultural, animal and poultry farm and aquatic products  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Wholesale Market Law (Law No. 35 of 1971), Articles 9, 10, 15,  17 and 33  
Description:  Investment liberalisation and Cross-border trade in services  
The number of licences conferred to wholesale trade service sup pliers at 
public wholesale markets may be limited, in cases where the pub lic 
wholesale markets set the maximum number of the suppliers in or der to 
secure a proper and sound operation of the public wholesale mar kets. 
8 Sector:  Education and Learning Support  
Sub-Sector:  Higher Educational Services  
Industry Classification:  JSIC 816  Institution of higher education  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 866
 
Measures:  Fundamental Law of Education (Law No. 120 of 2006), Article 6  
School Education Law (Law No. 26 of 1947), Article 2  
Private School Law (Law No. 270 of 1949), Article 3  
Description:  Investment liberalisation and Cross-border trade in services  
1. Higher educational services supplied as formal education in Japan are 
required to be supplied by formal education institutions. Forma l 
education institutions must be established by school juridical persons.  
2. ‘Formal education institutions’ means elementary schools, lo wer 
secondary schools, secondary schools, compulsory education scho ols, 
upper secondary schools, universities, junior colleges, college s of tech­
nology, schools for special needs education, kindergartens and integrated 
centres for early childhood education and care.  
3. ‘School juridical person’ means a non-profit legal person es tablished for 
the purposes of supplying educational services under the laws a nd regu­
lations of Japan.  
9 Sector:  Financial Services  
Sub-Sector:  Banking and Other Financial Services 
(excluding Insurance and Insurance-Related Services)  
Industry Classification:  JSIC 622  Banks, except central bank  
JSIC 631  Financial institutions for small-businesses  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Deposit Insurance Law (Law No. 34 of 1971), Article 2  
Description:  Investment liberalisation  
The deposit insurance system does not cover deposits taken by b ranches of 
foreign banks.  
10 Sector:  Financial Services  
Sub-Sector:  Insurance and Insurance-Related Services  
Industry Classification:  JSIC 672  Non-life insurance institutions  
JSIC 6742  Non-life insurance agents and brokers  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 867
 
Measures:  Insurance Business Law (Law No.105 of 1995), Articles 185, 186 , 275, 276, 
277, 286 and 287  
Cabinet Order for Enforcement of Insurance Business Law (Cabine t Order 
No. 425 of 1995), Articles 19 and 39-2  
Ministerial Ordinance for Enforcement of Insurance Business Law  (Minis­
terial Ordinance of the Ministry of Finance No. 5 of 1996), Art icles 116 and 
212-6  
Description:  Cross-border trade in services  
Commercial presence is in principle required for insurance cont racts on the 
following items and any liability arising therefrom: 
(a) goods being transported within Japan; and 
(b) ships of Japanese registration which are not used for inter national 
maritime transport.  
11 Sector:  Heat Supply  
Sub-Sector:  
Industry Classification:  JSIC 3511  Heat supply  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in the heat supply industry in J apan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
12 Sector:  Information and Communications  
Sub-Sector:  Telecommunications  
Industry Classification:  JSIC 3700  Head offices primarily engaged in managerial operations  
JSIC 3711  Regional telecommunications, except wired broadcast tele­
phones  
JSIC 3731  Services incidental to telecommunications  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 868
 
Obligations Concerned:  Market access (Article 8.7)  
National treatment (Article 8.8)  
Senior management and boards of directors (Article 8.10)  
Level of Government:  Central Government  
Measures:  Law Concerning Nippon Telegraph and Telephone Corporation, Etc . (Law 
No. 85 of 1984), Articles 6 and 10  
Description:  Investment liberalisation  
1. Nippon Telegraph and Telephone Corporation may not enter the  name 
and address in its register of shareholders if the aggregate of  the ratio of 
the voting rights directly or indirectly held by the persons se t forth in 
subparagraphs (a) to (c) reaches or exceeds one-third: 
(a) a natural person who does not have Japanese nationality; 
(b) a foreign government or its representative; and 
(c) a foreign legal person or a foreign entity.  
2. Any natural person who does not have Japanese nationality ma y not 
assume the office of director or auditor of Nippon Telegraph an d 
Telephone Corporation, Nippon Telegraph and Telephone East 
Corporation and Nippon Telegraph and Telephone West Corporation . 
13 Sector:  Information and Communications  
Sub-Sector:  Telecommunications and Internet Based Services  
Industry Classification (  1 ): JSIC 3711*  Regional telecommunications, except wired broadcast tele­
phones  
JSIC 3712*  Long-distance telecommunications  
JSIC 3719*  Miscellaneous fixed telecommunications  
JSIC 3721*  Mobile telecommunications  
JSIC 401*  Services incidental to Internet  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  2 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
_____________  
( 1 ) An asterisk (*) on the JSIC numbers indicates that the activi ties covered by this reservation under such numbers are limited  to the 
activities which are subject to the registration obligation und er Article 9 of the Telecommunications Business Law (Law No. 86  of 
1984). 
( 2 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 869
 
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in telecommunications business a nd 
internet based services in Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
14 Sector:  Manufacturing  
Sub-Sector:  Shipbuilding and Repairing, and Marine Engines  
Industry Classification:  JSIC 3131  Shipbuilding and repairing  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Shipbuilding Law (Law No. 129 of 1950), Articles 2 to 3-2  
Description:  Investment liberalisation and Cross-border trade in services  
A person who intends to establish or extend docks, which can be  used to 
manufacture or repair vessels of 500 gross tonnage or more or 5 0 metres in 
length or more, is required to obtain permission from the Minis ter of Land, 
Infrastructure, Transport and Tourism. The issuance of a licenc e is subject to 
the requirements of an economic needs test.  
15 Sector:  Manufacturing  
Sub-Sector:  Drugs and Medicines Manufacturing  
Industry Classification:  JSIC 1653  Biological preparations  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 870
 
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in biological preparations manuf ac­
turing industry in Japan. For greater certainty, ‘biological pr eparations 
manufacturing industry’ deals with economic activities in premi ses 
which produce vaccine, serum, toxoid, antitoxin and some prepar ations 
similar to the aforementioned products or blood products.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
16 Sector:  Manufacturing  
Sub-Sector:  Leather and Leather Products Manufacturing  
Industry Classification (  1 ): JSIC 1189*1  Textile apparel and accessories, n.e.c.  
JSIC 1694*2  Gelatine and adhesives  
JSIC 192  Rubber and plastic footwear and its findings  
JSIC 2011  Leather tanning and finishing  
JSIC 2021  Mechanical leather products, except gloves and mittens  
JSIC 2031  Cut stock and findings for boots and shoes  
JSIC 2041  Leather footwear  
JSIC 2051  Leather gloves and mittens  
JSIC 2061  Baggage  
JSIC 207  Handbags and small leather cases  
JSIC 2081  Fur skins  
JSIC 2099  Miscellaneous leather products  
JSIC 3253*1  Sporting and athletic goods  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  2 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
_____________  
( 1 ) An asterisk (*1) on the JSIC numbers indicates that the activ ities covered by this reservation under such numbers are limite d to the 
activities related to leather and leather products manufacturin g. An asterisk (*2) on the JSIC number indicates that the activ ities 
covered by this reservation under such number are limited to th e activities related to animal glue (nikawa) and gelatine 
manufacturing. 
( 2 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 871
 
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in leather and leather products manu­
facturing industry in Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which significant adverse 
effect is brought to the smooth operation of the Japanese econo my (  1 ). 
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
17 Sector:  Matters Related to the Nationality of a Ship  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Level of Government:  Central Government  
Measures:  Ship Law (Law No.46 of 1899), Article 1  
Description:  Investment liberalisation and Cross-border trade in services  
1. Nationality requirement applies to the supply of internation al maritime 
transport services (including services of passenger transportat ion and 
freight transportation) through establishment of a registered c ompany 
operating a fleet flying the flag of Japan.  
2. ‘Nationality requirement’ means that the ship is required to  be owned by 
a Japanese national, or a company established under the laws an d regu­
lations of Japan, of which all the representatives and not less  than 
two-thirds of the executives administering the affairs are Japa nese 
nationals.  
18 Sector:  Measuring Services  
Sub-Sector:  
Industry Classification:  JSIC 7441  Commodity inspection service  
JSIC 745  Surveyor certification  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Measurement Law (Law No. 51 of 1992), Chapters 3, 5, 6 and 8  
Regulations on Measurement Law (Ministerial Ordinance of the Mi nistry of 
International Trade and Industry No. 69 of 1993)  
Ministerial Ordinance for Designated Inspection Body, Designate d Verifi­
cation Body, Designated Measurement Certification Inspection Bo dy and 
Specified Measurement Certification Accreditation Body (Ministe rial 
Ordinance of the Ministry of International Trade and Industry N o. 72 of 
1993)  
_____________  
( 1 ) For greater certainty, absence of reference in this descripti on to ‘national security’, which is referred to in No. 11, 13, 15, 37, 43, 
44, 52 and 54 in the Schedule of Japan in this Annex, does not mean that Article 1.5 does not apply to the screening or that J apan 
waives its right to invoke Article 1.5 to justify the screening . ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 872
 
Description (  1 ): Cross-border trade in services  
1. A person who intends to supply services of conducting the pe riodic 
inspection of specified measuring instruments is required to es tablish a 
legal person in Japan and to be designated by the prefectural g overnor 
having jurisdiction over the district where the person intends to conduct 
that inspection, or by the mayor of a designated city or the ch ief of a 
designated ward or village in case the place where the person i ntends to 
conduct that inspection is located within the district of that designated 
city, ward or village.  
2. A person who intends to supply services of conducting the ve rification 
of specified measuring instruments is required to establish a l egal person 
in Japan and to be designated by the Minister of Economy, Trade  and 
Industry.  
3. A person who intends to conduct measurement certification bu siness, 
including specified measurement certification business, is requ ired to 
have a place of business in Japan and to be registered with the  
prefectural governor having jurisdiction over the district wher e the 
place of business is located.  
4. A person who intends to supply services of conducting the in spection of 
specified measuring instruments used for the measurement certif ication 
is required to establish a legal person in Japan and to be desi gnated by 
the prefectural governor having jurisdiction over the district where the 
person intends to conduct that inspection.  
5. A person who intends to supply services of conducting the ac creditation 
for a person engaged in specified measurement certification bus iness is 
required to establish a legal person in Japan, and to be design ated by the 
Minister of Economy, Trade and Industry.  
6. A person who intends to supply services of conducting the ca libration of 
measuring instruments is required to establish a legal person i n Japan 
and to be designated by the Minister of Economy, Trade and Indu stry. 
_____________  
( 1 ) For the purposes of this reservation: 
(a) ‘measuring instruments’ means appliances, machines or equip ment used for measurement; 
(b) ‘specified measuring instruments’ means measuring instrumen ts used in transactions or certifications, or measuring instrum ents 
principally for use in the life of general consumers, and those  specified by a Cabinet Order as necessary to establish standar ds 
relating to their structure and instrumental error in order to ensure proper execution of measurements; 
(c) ‘measurement certification businesses’ under the requiremen t described in paragraph 3 are listed in the following and the 
registration shall be in accordance with the business classific ation specified by the Ordinance of the Ministry of Economy, 
Trade and Industry: 
(i) the business of measurement certifications of length, weigh t, area, volume or heat concerning goods to be loaded/unloaded 
or entered/dispatched for transportation, deposit or sale or pu rchase (excluding the measurement certifications of mass or 
volume of goods to be loaded on or unloaded from ship); and 
(ii) the business of measurement certifications of concentratio n, sound pressure level or the quantity of other physical 
phenomena specified by a Cabinet Order (excluding what is liste d in (i)); 
however, this requirement does not apply to the case where a pe rson engaged in the measurement certification business is a 
national government, a local government, or an incorporated adm inistrative agency prescribed by paragraph 1 of Article 2 of 
the Law on General Rules for Incorporated Administrative Agency  (Law No. 103 of 1999) who is designated by a Cabinet 
Order as competent to appropriately perform the measurement cer tification business, or where the measurement certification 
business is performed by a person who has been registered or de signated or received any other disposition to conduct that 
business pursuant to the provision of the law specified by that  Cabinet Order; and 
(d) ‘specified measurement certification business’ means the bu siness specified by a Cabinet Order as these requiring high lev els of 
technology to certify measurement of considerably tiny quantiti es of physical phenomena prescribed in subparagraph (c)(ii).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 873
 
19 Sector:  Medical, Health Care and Welfare  
Sub-Sector:  
Industry Classification:  JSIC 8599  Miscellaneous social insurance, social welfare and care 
services  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Law Concerning Collection of Labour Insurance Premium (Law No.  84 of 
1969), Chapter 4  
Enforcement Regulations for the Law Concerning Collection of La bour 
Insurance Premium (Ministerial Ordinance of the Ministry of Lab our No. 
8 of 1972)  
Description:  Investment liberalisation and Cross-border trade in services  
Only an association of business proprietors or a federation of those 
associations approved by the Minister of Health, Labour and Wel fare 
under the laws and regulations of Japan may conduct labour insu rance busi­
nesses entrusted by business proprietors. An association which intends to 
conduct those labour insurance businesses under the laws and re gulations of 
Japan is required to establish an office in Japan, and to obtai n the approval 
of the Minister of Health, Labour and Welfare.  
20 Sector:  Mining and Services incidental to Mining  
Sub-Sector:  
Industry Classification:  JSIC 05  Mining and quarrying of stone and gravel  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Level of Government:  Central Government  
Measures:  Mining Law (Law No. 289 of 1950), Chapters 2 and 3  
Description:  Investment liberalisation and Cross-border trade in services  
Only a Japanese national or an enterprise of Japan may have min ing rights 
or mining lease rights (  1 ). 
21 Sector:  Oil Industry  
Sub-Sector:  
_____________  
( 1 ) Services requiring mining rights or mining lease rights are r equired to be supplied by a Japanese national or an enterprise 
established under the laws and regulations of Japan, in accorda nce with the Chapters 2 and 3 of the Mining Law.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 874
 
Industry Classification (  1 ): JSIC 053  Crude petroleum and natural gas production  
JSIC 1711  Petroleum refining  
JSIC 1721  Lubricating oils and greases (not made in petroleum refineries ) 
JSIC 1741*1  Paving materials  
JSIC 1799*1  Miscellaneous petroleum and coal products  
JSIC 4711*1  Ordinary warehousing, except refrigerated warehousing  
JSIC 4721*1  Refrigerated warehousing  
JSIC 5331  Petroleum  
JSIC 6051  Petrol stations (gasoline service stations)  
JSIC 6052*1  Fuel stores, except gasoline service stations  
JSIC 9299*2  Miscellaneous business services, n.e.c.  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  2 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in the oil industry in Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which significant adverse 
effect is brought to the smooth operation of the Japanese econo my (  3 ). 
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
4. All organic chemicals such as ethylene, ethylene glycol and polycar­
bonates are outside the scope of the oil industry. Therefore, p rior notifi­
cation requirement and screening procedures under the Foreign 
Exchange and Foreign Trade Law do not apply to the investments in 
the manufacture of these products.  
_____________  
( 1 ) An asterisk (*1) on the JSIC numbers indicates that the activ ities covered by this reservation under such numbers are limite d to 
those related to the oil industry. An asterisk (*2) on the JSIC  number indicates that the activities covered by this reservati on under 
such number are limited to those related to the liquefied petro leum gas industry. 
( 2 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation. 
( 3 ) For greater certainty, absence of reference in this descripti on to ‘national security’, which is referred to in No.11, 13, 1 5, 37, 43, 44, 
52 and 54 in the Schedule of Japan in this Annex, does not mean  that Article 1.5 does not apply to the screening or that Japan  
waives its right to invoke Article 1.5 to justify the screening . ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 875
 
22 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7211  Lawyers' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Attorney Law (Law No. 205 of 1949), Chapters 3, 4, 4-2, 5 and 9 
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply legal services is req uired to be 
qualified as an attorney-at-law under the laws and regulations of Japan 
(‘Bengoshi’) and to establish an office within the district of the local bar 
association to which the natural person belongs.  
2. An enterprise which intends to supply legal services is requ ired to 
establish a legal professional corporation under the laws and r egulations 
of Japan (‘Bengoshi-Hojin’).  
23 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7211  Lawyers' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Law on Special Measures Concerning the Handling of Legal Servi ces by 
Foreign Lawyers (Law No. 66 of 1986), Chapters 2, 4 and 5  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply legal advisory servic es 
concerning foreign laws is required to be qualified as a regist ered 
foreign lawyer under the laws and regulations of Japan (‘Gaikok uho- 
Jimu-Bengoshi’) and to establish an office within the district of the local 
bar association to which the natural person belongs.  
2. Gaikokuho-Jimu-Bengoshi under the laws and regulations of Ja pan is 
required to stay in Japan for not less than 180 days per year.  
3. An enterprise which intends to supply legal advisory service s concerning 
foreign laws is required to establish a registered foreign lawy er 
corporation under the laws and regulations of Japan (‘Gaikokuho - 
Jimu-Bengoshi-Hojin’).  
24 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7212  Patent attorneys' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 876
 
Measures:  Patent Attorney Law (Law No. 49 of 2000), Chapters 3, 6 and 8  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply patent attorney servi ces is 
required to be qualified as a patent attorney under the laws an d regu­
lations of Japan (‘Benrishi’).  
2. An enterprise which intends to supply patent attorney servic es is 
required to establish a patent business corporation under the l aws and 
regulations of Japan (‘Tokkyo-Gyomu-Hojin’).  
25 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7221  Notaries public's and judicial scriveners' offices  
Obligations Concerned:  Market access (Article 8.15)  
National treatment (Article 8.16)  
Level of Government:  Central Government  
Measures:  Notary Law (Law No. 53 of 1908), Chapters 2 and 3  
Description:  Cross-border trade in services  
1. Only a Japanese national may be appointed as a notary in Jap an. 
2. The notary is required to establish an office in the place d esignated by 
the Minister of Justice.  
26 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7221  Notaries public's and judicial scriveners' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Judicial Scrivener Law (Law No. 197 of 1950), Chapters 3, 4, 5 , 7 and 10  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply judicial scrivener se rvices is 
required to be qualified as a judicial scrivener under the laws  and 
regulations of Japan (‘Shiho-Shoshi’) and to establish an offic e within 
the district of the judicial scrivener association to which the  natural 
person belongs.  
2. An enterprise which intends to supply judicial scrivener ser vices is 
required to establish a judicial scrivener corporation under th e laws 
and regulations of Japan (‘Shiho-Shoshi-Hojin’).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 877
 
27 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7241  Certified public accountants' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Certified Public Accountant Law (Law No. 103 of 1948), Chapter s 3, 5-2 
and 7  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply certified public acco untants 
services is required to be qualified as a certified public acco untant 
under the laws and regulations of Japan (‘Koninkaikeishi’).  
2. An enterprise which intends to supply certified public accou ntants 
services is required to establish an audit corporation under th e laws 
and regulations of Japan (‘Kansa-Hojin’).  
28 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7242  Certified tax accountants' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Certified Public Tax Accountant Law (Law No. 237 of 1951), Cha pters 3, 4, 
5-2, 6 and 7  
Enforcement Regulation on Certified Public Tax Accountant Law ( Minis­
terial Ordinance of the Ministry of Finance No. 55 of 1951)  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply certified public tax accountant 
services is required to be qualified as a certified public tax accountant 
under the laws and regulations of Japan (‘Zeirishi’) and to est ablish an 
office within the district of the certified public tax accounta nt association 
to which the natural person belongs.  
2. An enterprise which intends to supply certified public tax a ccountant 
services is required to establish a certified public tax accoun tant 
corporation under the laws and regulations of Japan (‘Zeirishi- Hojin’).  
29 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7231  Administrative scriveners' offices  
JSIC 7294  Certified real estate appraisers  
JSIC 7299  Professional services, n.e.c.  
JSIC 7421  Architectural design services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 878
 
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Architect and/or Building Engineer Law (Law No. 202 of 1950), Chapters 1, 
2 and 6  
Description:  Cross-border trade in services  
An architect or building engineer, qualified as an architect or  building 
engineer under the laws and regulations of Japan (‘Kenchikushi’ ), or a 
person employing such an architect or building engineer, who in tends to 
conduct business of design, superintendence of construction wor k, adminis­
trative work related to construction work contracts, supervisio n of building 
construction work, survey and evaluation of buildings, and repr esentation in 
procedures under the laws and regulations of Japan concerning c onstruction, 
upon request from others for remuneration, is required to estab lish an office 
in Japan.  
30 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7251  Certified social insurance and labour consultants' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Certified Social Insurance and Labour Consultant Law (Law No. 89 of 
1968), Chapters 2-2, 4-2, 4-3 and 5  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply social insurance and labour 
consultant services is required to be qualified as a certified social 
insurance and labour consultant under the laws and regulations of 
Japan (‘Shakai-Hoken-Romushi’) and to establish an office in Ja pan. 
2. An enterprise which intends to supply social insurance and l abour 
consultant services is required to establish a certified social  insurance 
and labour consultant corporation under the laws and regulation s of 
Japan (‘Shakai-Hoken-Romushi-Hojin’).  
31 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7231  Administrative scriveners' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Administrative Scrivener Law (Law No. 4 of 1951), Chapters 3 t o 5 and 8  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply administrative scrive ner services 
is required to be qualified as an administrative scrivener unde r the laws 
and regulations of Japan (‘Gyosei-Shoshi’) and to establish an office 
within the district of the administrative scrivener association  to which 
the natural person belongs.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 879
 
2. An enterprise which intends to supply administrative scriven er services 
is required to establish an administrative scrivener corporatio n under the 
laws and regulations of Japan (‘Gyosei-Shoshi-Hojin’).  
32 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7299  Professional services, n.e.c.  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Maritime Procedure Agents Law (Law No. 32 of 1951), Article 17  
Description:  Investment liberalisation and Cross-border trade in services  
Maritime procedure agent services are required to be supplied b y a natural 
person who is qualified as a maritime procedure agent under the  laws and 
regulations of Japan (‘Kaijidairishi’).  
33 Sector:  Professional Services  
Sub-Sector:  
Industry Classification:  JSIC 7222  Land and house surveyors' offices  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Land and House Surveyor Law (Law No. 228 of 1950), Chapters 3,  4, 5, 7 
and 10  
Description:  Investment liberalisation and Cross-border trade in services  
1. A natural person who intends to supply land and house survey or 
services is required to be qualified as a land and house survey or 
under the laws and regulations of Japan (‘Tochi-Kaoku-Chosashi’ ) and 
to establish an office within the district of the land and hous e surveyor 
association to which the natural person belongs.  
2. An enterprise which intends to supply land and house surveyo r services 
is required to establish a land and house surveyor corporation under the 
laws and regulations of Japan (‘Tochi-Kaoku-Chosashi-Hojin’).  
34 Sector:  Real Estate  
Sub-Sector:  
Industry Classification:  JSIC 6811  Sales agents of buildings and houses  
JSIC 6812  Land subdividers and developers  
JSIC 6821  Real estate agents and brokers  
JSIC 6941  Real estate managers  
Obligations Concerned:  Market access (Article 8.15)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 880
 
Level of Government:  Central Government  
Measures:  Building Lots and Buildings Transaction Business Law (Law No. 176 of 
1952), Chapter 2  
Real Estate Syndication Law (Law No. 77 of 1994), Chapters 2, 5 , 6 and 7  
Law Concerning Improving Management of Condominiums (Law No. 14 9 
of 2000), Chapter 3  
Description:  Cross-border trade in services  
1. A person who intends to conduct building lots and buildings transaction 
business is required to establish an office in Japan and to obt ain a 
licence from the Minister of Land, Infrastructure, Transport an d 
Tourism or from the prefectural governor having jurisdiction ov er the 
district where the office is located.  
2. A person who intends to conduct real estate syndication busi ness is 
required to establish an office in Japan and to obtain permissi on from 
or to be registered with the competent Minister or from the pre fectural 
governor having jurisdiction over the district where the office  is located 
or to submit notification to the competent Minister.  
3. A person who intends to conduct condominiums management busi ness 
is required to establish an office in Japan and to be registere d in the list 
maintained by the Ministry of Land, Infrastructure, Transport a nd 
Tourism.  
35 Sector:  Real Estate Appraisal Services  
Sub-Sector:  
Industry Classification:  JSIC 7294  Certified real estate appraisers  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Law Concerning the Appraisal of Real Estate (Law No. 152 of 19 63), 
Chapter 3  
Description:  Cross-border trade in services  
A person who intends to supply real estate appraisal services i s required to 
establish an office in Japan and to be registered in the list m aintained by the 
Ministry of Land, Infrastructure, Transport and Tourism or the prefecture 
having jurisdiction over the district where the office is locat ed. 
36 Sector:  Seafarers  
Sub-Sector:  
Industry Classification:  JSIC 031  Marine fisheries  
JSIC 451  Oceangoing transport  
JSIC 452  Coastwise transport  
Obligations Concerned:  Market access (Article 8.15)  
National treatment (Article 8.16)  
Level of Government:  Central Government  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 881
 
Measures:  Mariners Law (Law No. 100 of 1947), Chapter 4  
Official Notification of the Director General of Seafarers Depa rtment, 
Maritime Technology and Safety Bureau of the Ministry of Transp ort, No. 
115, 1990  
Official Notification of the Director General of Seafarers Depa rtment, 
Maritime Technology and Safety Bureau of the Ministry of Transp ort, No. 
327, 1990  
Official Notification of the Director General of Maritime Burea u of the 
Ministry of Land, Infrastructure and Transport, No. 153, 2004  
Description:  Cross-border trade in services  
Foreign nationals employed by Japanese enterprises except for t he seafarers 
referred to in the relevant official notifications may not work  on vessels 
flying the Japanese flag.  
37 Sector:  Security Guard Services  
Sub-Sector:  
Industry Classification:  JSIC 923  Guard services  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in security guard services in Ja pan. 
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
38 Sector:  Services Related to Occupational Safety and Health  
Sub-Sector:  
Industry Classification:  JSIC 7299  Professional services, n.e.c.  
JSIC 7441  Commodity inspection services  
JSIC 7452  Environmental surveying certification  
JSIC 8222  Vocational guidance centers  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 882
 
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Industrial Safety and Health Law (Law No. 57 of 1972), Chapter s 5 and 8  
Ministerial Ordinance for Registration and Designation related to Industrial 
Safety and Health Law, and Orders based on the Law (Ministerial  Ordinance 
of the Ministry of Labour No. 44 of 1972)  
Working Environment Measurement Law (Law No. 28 of 1975), Chapt ers 2 
and 3  
Enforcement Regulation of the Working Environment Measurement L aw 
(Ministerial Ordinance of the Ministry of Labour No. 20 of 1975 ) 
Description:  Cross-border trade in services  
A person who intends to supply inspection or verification servi ces for 
working machines, skill training courses, and other related ser vices in 
connection with occupational safety and health, or working envi ronment 
measurement services is required to be resident or to establish  an office in 
Japan, and to be registered with the Minister of Health, Labour  and Welfare 
or Director-General of the Prefectural Labour Bureau.  
39 Sector:  Surveying Services  
Sub-Sector:  
Industry Classification:  JSIC 7422  Surveying services  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Survey Law (Law No. 188 of 1949), Chapter 6  
Description:  Cross-border trade in services  
A person who intends to supply surveying services is required t o establish a 
place of business in Japan and to be registered with the Minist er of Land, 
Infrastructure, Transport and Tourism.  
40 Sector:  Business Services  
Sub-Sector:  Registration of Aircraft in the National Register  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Level of Government:  Central Government  
Measures:  Civil Aeronautics Law (Law No. 231 of 1952), Chapter 2  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 883
 
Description:  Investment liberalisation and Cross-border trade in services  
1. An aircraft owned by any of the following natural persons or  entities 
may not be registered in the national register: 
(a) a natural person who does not have Japanese nationality; 
(b) a foreign country, or a foreign public entity or its equiva lent; 
(c) a legal person or other entity constituted under the laws a nd regu­
lations of any foreign country; and 
(d) a legal person represented by the natural persons or entiti es referred 
to in subparagraph (a), (b) or (c); a legal person of which one -third 
or more of the members of the board of directors are composed o f 
the natural persons or entities referred to in subparagraph (a) , (b) or 
(c); or a legal person of which one-third or more of the voting  rights 
are held by the natural persons or entities referred to in subp aragraph 
(a), (b) or (c).  
2. A foreign aircraft may not be registered in the national reg ister.  
41 Sector:  Transport  
Sub-Sector:  Customs Brokerage  
Industry Classification:  JSIC 4899  Services incidental to transport, n.e.c.  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Customs Brokerage Law (Law No. 122 of 1967), Chapter 2  
Description:  Cross-border trade in services  
A person who intends to conduct customs brokerage business is r equired to 
have a place of business in Japan and to obtain permission of t he Minister of 
Finance.  
42 Sector:  Transport  
Sub-Sector:  Freight Forwarding Business 
(excluding freight forwarding business using air transportation ) 
Industry Classification:  JSIC 4441  Collect-and-deliver freight transport  
JSIC 4821  Deliver freight transport, except collect-and-deliver freight 
transport  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Senior management and boards of directors (Article 8.10)  
Level of Government:  Central Government  
Measures:  Freight Forwarding Business Law (Law No. 82 of 1989), Chapters  2 to 4  
Enforcement Regulation of Freight Forwarding Business Law (Mini sterial 
Ordinance of the Ministry of Transport No. 20 of 1990), Chapter s 3 to 5  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 884
 
Description:  Investment liberalisation and Cross-border trade in services  
1. The following natural persons or entities are required to be  registered 
with, or to obtain permission or approval of, the Minister of L and, 
Infrastructure, Transport and Tourism for conducting freight fo rwarding 
business using international shipping. That registration shall be made, or 
that permission or approval shall be granted, on the basis of r eciprocity: 
(a) a natural person who does not have Japanese nationality; 
(b) a foreign country, or a foreign public entity or its equiva lent; 
(c) a legal person or other entity constituted under the laws a nd regu­
lations of any foreign country; and 
(d) a legal person represented by the natural persons or entiti es referred 
to in subparagraph (a), (b) or (c); a legal person of which one -third 
or more of the members of the board of directors are composed o f 
the natural persons or entities referred to in subparagraph (a) , (b) or 
(c); or a legal person of which one-third or more of the voting  rights 
are held by the natural persons or entities referred to in subp aragraph 
(a), (b) or (c).  
2. A person who intends to conduct freight forwarding business is required 
to establish an office in Japan, and to be registered with, or to obtain 
permission or approval of, the Minister of Land, Infrastructure , 
Transport and Tourism.  
43 Sector:  Transport  
Sub-Sector:  Railway Transport  
Industry Classification:  JSIC 421  Railway transport  
JSIC 4851  Railway facilities services  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in railway transport industry in  Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 885
 
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
4. The manufacture of vehicles or parts and components for the railway 
transport industry is not included in railway transport industr y. 
Therefore, the prior notification requirement and screening pro cedures 
under the Foreign Exchange and Foreign Trade Law do not apply t o the 
investments in the manufacture of these products.  
44 Sector:  Transport  
Sub-Sector:  Road Passenger Transport  
Industry Classification:  JSIC 4311  Common omnibus operators  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in the omnibus industry in Japan . 
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
4. The manufacture of vehicles or parts and components for the omnibus 
industry is not included in the omnibus industry. Therefore, th e prior 
notification requirement and screening procedures under the For eign 
Exchange and Foreign Trade Law do not apply to the investments in 
the manufacture of these products.  
45 Sector:  Transport  
Sub-Sector:  Road Transport  
Industry Classification:  JSIC 431  Common omnibus operators  
JSIC 432  Common taxicab operators  
JSIC 433  Contracted omnibus operators  
JSIC 4391  Motor passenger transport (particularly-contracted)  
JSIC 441  Common motor trucking  
JSIC 442  Motor trucking (particularly-contracted)  
JSIC 443  Mini-sized vehicle freight transport  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 886
 
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Road Transport Law (Law No. 183 of 1951), Chapter 2  
Special Measures Law concerning the proper management and revit alisation 
of the taxi business in specified and semi-specified regions (L aw No. 64 of 
2009), Chapters 2 and 7 (hereinafter referred to in this reserv ation as ‘the 
Law’)  
Trucking Business Law (Law No. 83 of 1989), Chapter 2  
Description:  Investment liberalisation and Cross-border trade in services  
1. A person who intends to conduct road passenger transport bus iness or 
road freight transport business is required to establish a plac e of business 
in Japan, and to obtain permission of, or to submit notificatio n to, the 
Minister of Land, Infrastructure, Transport and Tourism.  
2. In respect of common taxicab operators business, the Ministe r of Land, 
Infrastructure, Transport and Tourism may not grant permission to a 
person who intends to conduct the businesses, or may not approv e a 
modification of the business plan of those businesses in the ‘s pecified 
regions’ and in the ‘semi-specified regions’ designated by the Minister 
of Land, Infrastructure, Transport and Tourism. That permission  may be 
granted, or that modification of the business plan may be appro ved with 
respect to ‘semi-specified regions’ when the standards set out in the Law 
are met, including those that the capacity of common taxicab op erators 
businesses in that region does not exceed the volumes of the tr affic 
demand. That designation would be made when the capacity of 
common taxicab transportation businesses in that region exceeds  or is 
likely to exceed the volumes of traffic demand to the extent th at it 
would become difficult to secure the safety of transportation a nd the 
benefits of passengers.  
3. In respect of common motor trucking business or motor trucki ng 
business (particularly-contracted), the Minister of Land, Infra structure, 
Transport and Tourism may not grant permission to a person who 
intends to conduct the businesses, or may not approve a modific ation 
of the business plan of those businesses, in ‘the emergency sup ply/ 
demand adjustment area’ designated by the Minister of Land, Inf ra­
structure, Transport and Tourism. That designation would be mad e 
when the capacity of common motor trucking businesses or motor 
trucking businesses (particularly-contracted) in that area has significantly 
exceeded the volumes of transportation demand to the extent tha t the 
operation of those businesses would become difficult.  
46 Sector:  Transport  
Sub-Sector:  Services Incidental to Transport  
Industry Classification:  JSIC 4852  Fixed facilities for road transport  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Road Transport Law (Law No. 183 of 1951), Chapter 4  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 887
 
Description:  Investment liberalisation and Cross-border trade in services  
A person who intends to conduct motorway businesses is required  to obtain 
a licence from the Minister of Land, Infrastructure, Transport and Tourism. 
The issuance of a licence is subject to an economic needs test,  such as 
whether the proposed motorway is appropriate in scale compared with the 
volume and nature of traffic demand in the proposed area.  
47 Sector:  Transport  
Sub-Sector:  Services Incidental to Transport  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Article 8.16)  
Level of Government:  Central Government  
Measures:  Pilotage Law (Law No. 121 of 1949), Chapters 2 to 4  
Description:  Investment liberalisation and Cross-border trade in services  
1. Only a Japanese national may become a pilot in Japan.  
2. Pilots directing ships in the same pilotage district are req uired to 
establish a pilot association for the pilotage district.  
48 Sector:  Transport  
Sub-Sector:  Water Transport  
Industry Classification:  JSIC 451  Oceangoing transport  
Obligations Concerned:  Market access (Article 8.15)  
National treatment (Article 8.16)  
Most-favoured-nation treatment (Article 8.17)  
Level of Government:  Central Government  
Measures:  Law Concerning Special Measures against Unfavourable Treatment  to 
Japanese Oceangoing Ship Operators by Foreign Government (Law N o. 
60 of 1977)  
Description:  Cross-border trade in services  
Oceangoing ship operators of a Member State of the European Uni on may 
be restricted or prohibited from entering Japanese ports or fro m loading and 
unloading cargoes in Japan in cases where Japanese oceangoing s hip 
operators are prejudiced by the Member State of the European Un ion. 
49 Sector:  Transport  
Sub-Sector:  Water Transport  
Industry Classification:  JSIC 4542  Coastwise ship leasing  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 888
 
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in water transport industry in J apan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which significant adverse 
effect is brought to the smooth operation of the Japanese econo my (  2 ). 
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
4. For the purposes of this reservation, ‘water transport indus try’ refers to 
coastwise ship leasing industry.  
50 Sector:  Transport  
Sub-Sector:  Water Transport  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Level of Government:  Central Government  
Measures:  Ship Law (Law No. 46 of 1899), Article 3  
Description:  Investment liberalisation and Cross-border trade in services  
Unless otherwise specified in the laws and regulations of Japan , or inter­
national agreements to which Japan is a party, ships not flying  the Japanese 
flag are prohibited from entering the ports in Japan which are not open to 
foreign commerce.  
51 Sector:  Vocational Skills Test  
Sub-Sector:  
Industry Classification:  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation. 
( 2 ) For greater certainty, absence of reference in this descripti on to ‘national security’, which is referred to in No. 11, 13, 15, 37, 43, 
44, 52 and 54 in the Schedule of Japan in this Annex, does not mean that Article 1.5 does not apply to the screening or that J apan 
waives its right to invoke Article 1.5 to justify the screening . ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 889
 
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
Level of Government:  Central Government  
Measures:  Human Resources Development Promotion Law (Law No. 64 of 1969) , 
Chapter 5  
Description:  Investment liberalisation and Cross-border trade in services  
Some of specific type of non-profit organisation (the employers ' organi­
sations, their federations, general incorporated associations, general incor­
porated foundations, incorporated labour unions or miscellaneou s incor­
porated non-profit organisations) can supply the service. Those  organisations 
which intend to carry out the vocational skills test for worker s are required 
to establish an office in Japan and to be designated by the Min ister of 
Health, Labour and Welfare.  
52 Sector:  Water Supply and Waterworks  
Sub-Sector:  
Industry Classification:  JSIC 3611  Water for end users, except industrial users  
Obligations Concerned:  National treatment (Article 8.8)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), 
Article 27 (  1 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Article 3  
Description:  Investment liberalisation  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in water supply and waterworks 
industry in Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investor may be required to alter the content of the inv estment or 
discontinue the investment process, depending on the screening result.  
53 Sector:  Wholesale and Retail Trade  
Sub-Sector:  Livestock  
Industry Classification:  JSIC 5219  Miscellaneous agricultural, livestock and aquatic products  
Obligations Concerned:  Market access (Article 8.15)  
Level of Government:  Central Government  
Measures:  Livestock Dealer Law (Law No. 208 of 1949), Article 3  
_____________  
( 1 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 890
 
Description:  Cross-border trade in services  
A person who intends to conduct livestock trading business is r equired to be 
resident in Japan, and to obtain a licence from the prefectural  governor 
having jurisdiction over the place of residence. For greater ce rtainty, 
‘livestock trading’ means the trading or exchange of livestock,  or the 
good offices for that trading or exchange.  
54 Sector:  Aerospace Industry  
Sub-Sector:  Aircraft Manufacturing and Repairing Industry  
Industry Classification (  1 ): JSIC 16*  Manufacture of chemical and allied products  
JSIC 18*  Manufacture of plastics products, except otherwise classified  
JSIC 19*  Manufacture of rubber products  
JSIC 21*  Manufacture of ceramic, stone and clay products  
JSIC 23*  Manufacture of non-ferrous metals and products  
JSIC 24*  Manufacture of fabricated metal products  
JSIC 25*  Manufacture of general purpose machinery  
JSIC 27*  Manufacture of business oriented machinery  
JSIC 28*  Electronic parts, devices and electronic circuits  
JSIC 29*  Manufacture of electrical machinery, equipment and supplies  
JSIC 30*  Manufacture of information and communication electronics 
equipment  
JSIC 31*  Manufacture of transportation equipment  
JSIC 39*  Information services  
JSIC 90*  Machine, etc. repair services, except otherwise classified  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16) 
Prohibition of performance requirements (Article 8.11)  
Level of Government:  Central Government  
Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 
27 and 30 (  2 ) 
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 
1980), Articles 3 and 5  
Aircraft Manufacturing Industry Law (Law No.237 of 1952), Artic les 2 to 5  
_____________  
( 1 ) An asterisk (*) on the JSIC numbers indicates that the activi ties covered by this reservation under such numbers are limited  to those 
related to the aerospace industry. 
( 2 ) For greater certainty, for the purposes of this reservation, the definition of ‘inward direct investment’ provided in Articl e 26 of the 
Foreign Exchange and Foreign Trade Law applies with respect to the interpretation of this reservation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 891
 
Description:  Investment liberalisation and Cross-border trade in services  
1. The prior notification requirement and screening procedures under the 
Foreign Exchange and Foreign Trade Law apply to foreign investo rs 
who intend to make investments in aircraft industry in Japan.  
2. The screening is conducted from the viewpoint of whether the  
investment is likely to cause a situation in which national sec urity is 
impaired, the maintenance of public order is disturbed, or the protection 
of public safety is hindered.  
3. The investors may be required to alter the content of the in vestment or 
discontinue the investment process, depending on the screening result.  
4. A technology introduction contract between a resident and a non- 
resident related to the aircraft industry is subject to the pri or notification 
requirement and screening procedures under the Foreign Exchange  and 
Foreign Trade Law.  
5. The screening is conducted from the viewpoint of whether the  
conclusion of the technology introduction contract is likely to  cause a 
situation in which national security is impaired, the maintenan ce of 
public order is disturbed, or the protection of public safety i s hindered.  
6. The resident may be required to alter the provisions of the technology 
introduction contract or discontinue the conclusion of that con tract, 
depending on the screening result.  
7. The number of licences conferred to manufacturers and servic e suppliers 
in those sectors may be limited.  
8. An enterprise which intends to produce aircraft and supply r epair 
services is required to establish a factory related to manufact ure or 
repair aircraft under the laws and regulations of Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 892
 
ANNEX II  
RESERVATIONS FOR FUTURE MEASURES  
Schedule of the European Union  
Headnotes  
1. The Schedule of the European Union sets out, under Article 8 .12 and 
Article 8.18, the reservations taken by the European Union with  respect to 
future measures that do not conform with obligations imposed by : 
(a) Article 8.7 or 8.15;  
(b) Article 8.8 or 8.16;  
(c) Article 8.9 or 8.17;  
(d) Article 8.10; or  
(e) Article 8.11.  
2. The reservations of a Party are without prejudice to the rig hts and obligations 
of the Parties under GATS.  
3. Each reservation sets out the following elements:  
(a) ‘sector’ refers to the general sector in which the reservat ion is taken;  
(b) ‘sub-sector’ refers to the specific sector in which the res ervation is taken;  
(c) ‘industry classification’ refers, where applicable, to the activity covered 
by the reservation according to the CPC, ISIC Rev. 3.1, or as e xpressly 
otherwise described in a Party's reservation;  
(d) ‘type of reservation’ specifies the obligation referred to in paragraph 1 
for which a reservation is taken;  
(e) ‘description’ sets out the scope of the sector, sub-sector or activities 
covered by the reservation; and  
(f) ‘existing measures’ identifies, for transparency purposes, existing 
measures that apply to the sector, sub-sector or activities cov ered by 
the reservation.  
4. In the interpretation of a reservation, all elements of the reservation shall be 
considered. The ‘description’ element shall prevail over all ot her elements.  
5. A reservation taken at the level of the European Union appli es to a measure 
of the European Union and of a Member State of the European Uni on at the 
central level, as well as a measure of a government within a Me mber State of 
the European Union, unless the reservation excludes a Member St ate of the 
European Union. A reservation taken by a Member State of the Eu ropean 
Union applies to a measure of a government at the central, regi onal or local 
level within that Member State. For the purposes of the reserva tions of 
Belgium, the central level of government covers the federal gov ernment 
and the governments of the Regions and the Communities as each of 
them holds equipollent legislative powers. For the purposes of the reser­
vations of the European Union and its Member States, a regional  level of 
government in Finland means the Åland Islands.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 893
 
6. This schedule applies only to the territories of the Europea n Union in 
accordance with subparagraph 1(a) of Article 1.3 and is only re levant in 
the context of trade relations between the European Union and i ts Member 
States with Japan. It does not affect the rights and obligation s of the Member 
States under European Union law.  
7. The list below does not include measures relating to qualifi cation 
requirements and procedures, technical standards and licensing requirements 
and procedures where they do not constitute a market access or a national 
treatment limitation within the meaning of Articles 8.7, 8.8, 8 .15 and 8.16. 
Those measures (e.g. the need to obtain a licence, universal se rvice obli­
gations, the need to have recognised qualifications in regulate d sectors, the 
need to pass specific examinations, including language examinat ions and any 
non-discriminatory requirements that certain activities may not  be carried out 
in protected zones or areas), even if not listed, apply in any case.  
8. For greater certainty, for the European Union, the obligatio n to grant national 
treatment does not entail the requirement to extend to natural or juridical 
persons of Japan the treatment granted in a Member State, pursu ant to the 
TFEU, or to any measure adopted pursuant to that Treaty, includ ing their 
implementation in the Member States, to:  
(i) natural persons or residents of a Member State of the Europ ean Union; 
or 
(ii) juridical persons constituted or organised under the law o f another 
Member State or of the European Union and having their register ed 
office, central administration or principal place of business i n a 
Member State of the European Union.  
Such national treatment is granted to juridical persons which a re constituted 
or organised under the law of a Member State or the European Un ion and 
have their registered office, central administration or princip al place of 
business in a Member State, including those which are owned or controlled 
by natural or juridical persons of Japan.  
9. For the purposes of this Schedule, ‘ISIC Rev. 3.1’ means the  International 
Standard Industrial Classification of all Economic Activities a s set out in 
Statistical Office of the United Nations, Statistical Papers, S eries M, No. 4, 
ISIC Rev. 3.1, 2002.  
10. For greater certainty, non-discriminatory measures do not c onstitute a market 
access limitation within the meaning of Articles 8.7 and 8.15 f or: 
(a) a measure requiring the separation of the ownership of infr astructure 
from the ownership of the goods or services provided through th at infra­
structure to ensure fair competition, for example in the fields  of energy, 
transportation and telecommunications;  
(b) a measure restricting the concentration of ownership to ens ure fair 
competition;  
(c) a measure seeking to ensure the conservation and protection  of natural 
resources and the environment, including a limitation on the av ailability, 
number and scope of concessions granted, and the imposition of a 
moratorium or ban;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 894
 
(d) a measure limiting the number of authorisations granted bec ause of 
technical or physical constraints, for example telecommunicatio ns 
spectra and frequencies; or  
(e) a measure requiring that a certain percentage of the shareh olders, 
owners, partners, or directors of an enterprise be qualified or  practice 
a certain profession such as lawyers or accountants.  
11. Measures affecting cabotage in maritime transport services are not listed in 
this Schedule as they are excluded from the scope of Section B of Chapter 8, 
pursuant to subparagraph 2(a) of Article 8.6 and Section C of C hapter 8, 
pursuant to subparagraph 2(a) of Article 8.14.  
12. The following abbreviations are used in the list of reserva tions below:  
EU European Union, including all its Member States  
AT Austria  
BE Belgium  
BG Bulgaria  
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK Denmark  
EE Estonia  
EL Greece  
ES Spain  
FI Finland  
FR France  
HR Croatia  
HU Hungary  
IE Ireland  
IT Italy  
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL Netherlands  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 895
 
PL Poland  
PT Portugal  
RO Romania  
SE Sweden  
SI Slovenia  
SK Slovak Republic  
UK United Kingdom  
List of reservations:  
Reservation No. 1 – All sectors  
Reservation No. 2 – Professional services – legal services  
Reservation No. 3 – Professional services – health related and retail of phar­
maceuticals  
Reservation No. 4 – Business services – research and developmen t services  
Reservation No. 5 – Business services – real estate services  
Reservation No. 6 – Business services – rental or leasing servi ces 
Reservation No. 7 – Business services – collection agency servi ces and credit 
reporting services  
Reservation No. 8 – Business services – placement services  
Reservation No. 9 – Business services – security and investigat ion services  
Reservation No. 10 – Business services – other business service s 
Reservation No. 11 – Telecommunication  
Reservation No. 12 – Construction  
Reservation No. 13 – Distribution services  
Reservation No. 14 – Education services  
Reservation No. 15 – Environmental services  
Reservation No. 16 – Financial services  
Reservation No. 17 – Health and social services  
Reservation No. 18 – Tourism and travel related services  
Reservation No. 19 – Recreational, cultural and sporting servic es 
Reservation No. 20 – Transport services and auxiliary transport  services  
Reservation No. 21 – Agriculture, fishing and water  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 896
 
Reservation No. 22 – Energy related activities  
Reservation No. 23 – Other services not included elsewhere  
Reservation No. 1 – All sectors  
Sector:  All sectors  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Commercial presence  
With respect to Investment liberalisation – Market access:  
The EU: Services considered as public utilities at a national or loca l level 
may be subject to public monopolies or to exclusive rights gran ted to private 
operators.  
Public utilities exist in sectors such as related scientific an d technical 
consulting services, research and development (R&D) services on  social 
sciences and humanities, technical testing and analysis service s, environmen­
tal services, health services, transport services and services auxiliary to all 
modes of transport. Exclusive rights on such services are often  granted to 
private operators, for instance operators with concessions from  public 
authorities, subject to specific service obligations. Given tha t public 
utilities often also exist at the sub-central level, detailed a nd exhaustive 
sector-specific scheduling is not practical. This reservation d oes not apply 
to telecommunications and to computer and related services.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In FI: Restrictions on the right for natural persons, who do not enj oy 
regional citizenship in Åland, and for legal persons, to acquir e and hold 
real property on the Åland Islands without obtaining permission  from the 
competent authorities of the Åland Islands. Restrictions on the  right of 
establishment and right to carry out economic activities by nat ural persons, 
who do not enjoy regional citizenship in Åland, or by any enter prise, without 
obtaining permission from the competent authorities of the Ålan d Islands.  
Existing measures:  
FI: Ahvenanmaan maanhankintalaki (Act on land acquisition in Ålan d) 
(3/1975), s. 2; and  
Ahvenanmaan itsehallintolaki (Act on the Autonomy of Åland) (11 44/1991), 
s. 11.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 897
 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Prohibition of performance requirements, Senior management and boards of  
directors:  
In FR: Types of establishment - pursuant to articles L151-1 and R153 -1 of 
the financial and monetary code, foreign investments in France in sectors 
listed in article R153-2 of the financial and monetary code are  subject to 
prior approval from the Minister for the Economy.  
Existing measures:  
FR: Financial and monetary code, articles L151-1, R153-1.  
With respect to Investment liberalisation – National treatment,  Senior  
management and boards of directors:  
In FR : Types of establishment - limiting foreign participation in ne wly 
privatised companies to a variable amount, determined by the go vernment 
of France on a case by case basis, of the equity offered to the  public. For 
establishing in certain commercial, industrial or artisanal act ivities, a specific 
authorisation is needed if the managing director is not a holde r of a 
permanent residence permit.  
With respect to Investment liberalisation – Market access:  
In HU : Commercial presence should take a form of limited liability 
company, joint-stock company or representative office. Initial entry as a 
branch is not permitted except for financial services.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In BG: Certain economic activities related to the exploitation or us e of State 
or public property are subject to concessions granted under the  provisions of 
the Concessions Act.  
In commercial corporations in which the State or a municipality  holds a 
share in the capital exceeding 50 per cent, any transactions fo r disposition 
of fixed assets of the corporation, to conclude any contracts f or acquisition of 
participating interest, lease, joint activity, credit, securing  of receivables, as 
well as incurring any obligations arising under bills of exchan ge, are subject 
to authorisation or permission by the Privatisation Agency or o ther state or 
regional bodies, whichever is the competent authority. This res ervation does 
not apply to mining and quarrying, which are subject to a separ ate reser­
vation in Schedule of the European Union in Annex I to Annex 8- B. 
In IT: The Government may exercise certain special powers in enterpr ises 
operating in the areas of defence and national security, and in  certain 
activities of strategic importance in the areas of energy, tran sport and 
communications. This relates to all juridical persons carrying out activities 
considered of strategic importance in the areas of defence and national 
security, not only to privatised companies.  
If there is a threat of serious injury to the essential interes ts of defence and 
national security, the Government has following special powers to: 
(i) impose specific conditions in the purchase of shares;  
(ii) veto the adoption of resolutions relating to special opera tions such as 
transfers, mergers, splitting up and changes of activity; or  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 898
 
(iii) reject the acquisition of shares, where the buyer seeks t o hold a level of 
participation in the capital that is likely to prejudice the in terests of 
defence and national security.  
Any resolution, act or transaction (such as transfers, mergers,  splitting up, 
change of activity or termination) relating to strategic assets  in the areas of 
energy, transport and communications shall be notified by the c oncerned 
company to the Prime Minister's office. In particular, acquisit ions by any 
natural or juridical person outside the European Union that giv e this person 
control over the company shall be notified.  
The Prime Minister may exercise the following special powers to : 
(i) veto any resolution, act and transaction that constitutes a n exceptional 
threat of serious injury to the public interest in the security  and 
operation of networks and supplies;  
(ii) impose specific conditions in order to guarantee the publi c interest; or  
(iii) reject an acquisition in exceptional cases of risk to the  essential 
interests of the State.  
The criteria on which to evaluate the real or exceptional threa t and 
conditions and procedures for the exercise of the special power s are laid 
down in the law.  
Existing measures:  
IT: Law 56/2012 on special powers in companies operating in the f ield of 
defence and national security, energy, transport and communicat ions; and  
Decree of the Prime Minister DPCM 253 of 30.11.2012 defining th e 
activities of strategic importance in the field of defence and national 
security.  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Most-favoured-nation treatment, Prohibition of perfo rmance  
requirements, Senior management and boards of directors:  
In LT: Enterprises of strategic importance to national security whic h must 
belong to the State by the right of ownership (proportion of ca pital which 
may be held by private national or foreign persons conforming t o national 
security interests, with respect to investment into enterprise,  sectors and 
facilities of strategic importance to national security, and pr ocedure and 
criteria for determination of conformity of potential national investors and 
potential enterprise participants etc.).  
Existing measures:  
LT: Law on Enterprises and Facilities of Strategic Importance for  National 
Security and Other Enterprises of Importance to Ensuring Nation al Security 
of the Republic of Lithuania of 10 October 2002 No. IX-1132 (As  last 
amended on 30 June 2016 by Law No XII-1272).  
With respect to Investment liberalisation – National treatment and Senior  
management and boards of directors:  
In SE: Discriminatory requirements for founders, senior management a nd 
boards of directors when new forms of legal association are inc orporated 
into Swedish law.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 899
 
(b) Acquisition of real estate  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Senior management and boards of directors:  
In HU : The acquisition of state-owned properties.  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In HU : The acquisition of arable land by foreign legal persons and 
non-resident natural persons, including with regard to the auth orisation 
process for the acquisition of arable land.  
Existing measures:  
HU: Act CXXII of 2013 on the circulation of agricultural and fore stry land 
(Chapter II (Paragraph 6-36) and Chapter IV (Paragraph 38-59));  and 
Act CCXII of 2013 on the transitional measures and certain prov isions 
related to Act CXXII of 2013 on the circulation of agricultural  and 
forestry land (Chapter IV (Paragraph 8-20)).  
In LV : The acquisition of rural land by nationals of Japan or of a t hird 
country, including with regard to the authorisation process for  the 
acquisition of rural land.  
Existing measures:  
LV: Law on land privatisation in rural areas, ss. 28, 29, 30.  
In SK: Foreign companies or natural persons may not acquire agricult ural 
and forest land outside the border of the built-up area of a mu nicipality and 
some other land (e.g. natural resources, lakes, rivers, public roads etc.). For 
transparency purposes, the regulation of land use provided for in Act 
No 44/1988 on protection and exploitation of natural resources at the time 
of the signature of this Agreement is not a non-conforming meas ure. 
Existing measures:  
SK: Act No 229/1991 on regulation of the ownership of land and ot her 
agricultural property;  
Act No 460/1992 Constitution of the Slovak Republic;  
Act No 180/1995 on some measures for land ownership arrangement s; 
Act No 202/1995 on Foreign Exchange;  
Act No 503/2003 on restitution of ownership to land;  
Act No 326/2005 on Forests; and  
Act No 140/2014 on the acquisition of ownership of agricultural  land.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 900
 
With respect to Investment liberalisation – National treatment and 
Cross-border trade in services – Market access:  
In BG : Foreign natural and foreign juridical persons (including thro ugh a 
branch) cannot acquire ownership of land in Bulgaria. Juridical  persons of 
Bulgaria with foreign participation cannot acquire ownership of  agricultural 
land. Foreign juridical persons and foreign citizens with perma nent residence 
abroad can acquire ownership of buildings and real estate prope rty rights 
(right to use, right to build, right to raise a superstructure and servitudes). 
Foreign citizens with permanent residence abroad, foreign jurid ical persons 
and companies in which foreign participation ensures a majority  in adopting 
decisions or blocks the adoption of decisions, can acquire real  estate 
property rights in specific geographic regions designated by th e Council 
of Ministers subject to permission.  
Existing measures:  
BG: Constitution of the Republic of Bulgaria, article 22;  
Law on Ownership and Use of Agricultural Land, article 3; and  
Law on Forests, article 10.  
In EE : Non-European Economic Area (EEA), non-Organisation for 
Economic Co-operation and Development natural or legal persons can 
acquire an immovable which contains agricultural and/or forest land only 
with the authorisation of the county governor and the authorisa tion of the 
municipal council, and they must be able to prove in a way pres cribed by 
law that the immovable to be acquired will, according to its in tended 
purpose, be used efficiently, sustainably and purposefully.  
Existing measures:  
EE: Kinnisasja omandamise kitsendamise seadus (Restrictions on 
Acquisition of Immovables Act) Chapters 2 and 3.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services - Market access, National tr eatment:  
In LT: Any measure which is consistent with the commitments taken by  the 
European Union and which are applicable in Lithuania in GATS wi th 
respect to land acquisition. The land plot acquisition procedur e, terms and 
conditions, as well as restrictions shall be established by the  Constitutional 
Law, the Law on Land and the Law on the Acquisition of Agricult ural 
Land. However, local governments (municipalities) and other nat ional 
entities of Members of the Organisation for Economic Co-operati on and 
Development and North Atlantic Treaty Organization conducting 
economic activities in Lithuania, which are specified by the co nstitutional 
law in compliance with the criteria of European Union and other  integration 
which Lithuania has embarked on, are permitted to acquire into their 
ownership non-agricultural land plots required for the construc tion and 
operation of buildings and facilities necessary for their direc t activities.  
Existing measures:  
LT: Constitution of the Republic of Lithuania;  
The Constitutional Law of the Republic of Lithuania on the Impl ementation 
of Paragraph 3 of Article 47 of the Constitution of the Republi c of Lithuania 
of 20 June 1996, No. I-1392 as last amended 20 March 2003, No. IX-1381;  
Law on land, of 27 January 2004, No. IX-1983; and  
Law on acquisition of agricultural land of 24 April 2014, No. X II-854.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 901
 
(c) Recognition  
With respect to Investment liberalisation –National treatment a nd 
Cross-border trade in services – National treatment:  
In EU: The European Union directives on mutual recognition of diplom as 
and other professional qualification only apply to the citizens  of the 
European Union. The right to practise a regulated professional service in 
one Member State of the European Union does not grant the right  to 
practise in another Member State.  
(d) Most-Favoured-Nation Treatment  
With respect to Investment liberalisation – Most-favoured-natio n treatment  
and Cross-border trade in services – Most-favoured-nation treat ment:  
The EU : According differential treatment pursuant to any internationa l 
investment treaties or other trade agreement in force or signed  prior to the 
date of entry into force of this Agreement.  
The EU : According differential treatment to a country pursuant to any  
existing or future bilateral or multilateral agreement which:  
(i) creates an internal market in services and investment;  
(ii) grants the right of establishment; or  
(iii) requires the approximation of legislation in one or more economic 
sectors.  
An internal market on services and establishment means an area without 
internal frontiers in which the free movement of services, capi tal and 
persons is ensured.  
The right of establishment means an obligation to abolish in su bstance all 
barriers to establishment among the parties to the regional eco nomic inte­
gration agreement by the entry into force of that agreement. Th e right of 
establishment shall include the right of nationals of the parti es to the 
regional economic integration agreement to set up and operate e nterprises 
under the same conditions provided for nationals under the law of the 
country where such establishment takes place.  
The approximation of legislation means:  
(i) the alignment of the legislation of one or more of the part ies to the 
regional economic integration agreement with the legislation of  the other 
Party or parties to that agreement; or  
(ii) the incorporation of common legislation into the law of th e parties to 
the regional economic integration agreement.  
Such alignment or incorporation shall take place, and shall be deemed to 
have taken place, only at such time that it has been enacted in  the law of the 
Party or parties to the regional economic integration agreement . 
Existing measures:  
EU: European Economic Area;  
Stabilisation Agreements;  
EU-Swiss Confederation bilateral agreements; and  
Deep and Comprehensive Free Trade Agreements.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 902
 
The EU : According differential treatment relating to the right of est ab­
lishment to nationals or enterprises through existing or future  bilateral 
agreements between the following Member States of the European Union: 
BE, DE, DK, EL, ES, FR, IE, IT, LU, NL, PT, UK, and any of the 
following countries or principalities: Andorra, Monaco, San Mar ino and 
the Vatican City State.  
In DK, FI, SE: Measures taken by Denmark, Sweden and Finland aimed at 
promoting Nordic cooperation, such as:  
(i) financial support to research and development projects (the  Nordic 
Industrial Fund);  
(ii) funding of feasibility studies for international projects (the Nordic Fund 
for Project Exports); and  
(iii) financial assistance to companies (  1 ) utilizing environmental technology 
(the Nordic Environment Finance Corporation).  
This reservation is without prejudice to the exclusion of procu rement by a 
Party or subsidies in paragraphs 5 and 6 of Article 8.12, and s ubparagraphs 
2(c) and (e) of Article 8.14.  
In PL: Preferential conditions for establishment or the cross-border  supply 
of services, which may include the elimination or amendment of certain 
restrictions embodied in the list of reservations applicable in  Poland, may 
be extended through commerce and navigation treaties.  
In PT: Waiving nationality requirements for the exercise of certain activities 
and professions by natural persons supplying services for count ries in which 
Portuguese is the official language (Angola, Brazil, Cape Verde , 
Guinea-Bissau, Mozambique and São Tomé & Principe).  
(e) Arms, ammunitions and war material  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Most-favoured-nation treatment, Senior management and boards of  directors,  
Prohibition of performance requirements and Cross-border trade in services –  
Market access, National treatment, Most-favoured-nation treatme nt: 
In EU: Production or distribution of, or trade in, arms, munitions a nd war 
material. War material is limited to any product which is solel y intended and 
made for military use in connection with the conduct of war or defence 
activities.  
Reservation No. 2 – Professional services – legal services  
Sector:  Professional services - legal services: services of 
notaries and by bailiffs; accounting and bookkeeping 
services; auditing services, taxation advisory services; 
architecture and urban planning services, engineering 
services, and integrated engineering services  
Industry classification:  Part of CPC 861, part of 87902, 862, 863, 8671, 
8672, 8673, 8674, part of 879  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 903  
( 1 ) This applies to East European companies, which are cooperatin g with one or more 
Nordic companies.
 Description:  
The EU reserves the right to adopt or maintain any measure with  respect to the 
following:  
(a) Legal services  
The EU, with the exception of  SE: Reserves the right to adopt or maintain 
any measure with respect to the supply of legal advisory and le gal author­
isation, documentation, and certification services provided by legal profes­
sionals entrusted with public functions, such as notaries, ‘ huissiers de justice ’ 
or other ‘ officiers publics et ministériels ’, and with respect to services 
provided by bailiffs who are appointed by an official act of go vernment 
(part of CPC 861, part of 87902).  
With respect to Investment liberalisation – Most-favoured-natio n treatment  
and Cross-border trade in services – Most-favoured-nation treat ment:  
In BG : Full national treatment on the establishment and operation of  
companies, as well as on the supply of services, may be extende d only to 
companies established in, and citizens of, the countries with w hom prefer­
ential arrangements have been or will be concluded (part of CPC  861).  
In LT: Attorneys from foreign countries can participate as advocates  in court 
only in accordance with bilateral agreements on legal assistanc e (part of CPC 
861).  
(b) Accounting and bookkeeping services (CPC 8621 other than auditing 
services, 86213, 86219, 86220)  
With respect to Cross-border trade in services – Market access:  
In HU : Cross-border activities for accounting and bookkeeping.  
Existing measures:  
HU: Act C of 2000; and  
Act LXXV of 2007.  
(c) Auditing services (CPC – 86211, 86212 other than accounting and book ­
keeping services)  
With respect to Cross-border trade in services - National treat ment:  
In BG : An independent financial audit shall be implemented by regist ered 
auditors who are members of the Institute of the Certified Publ ic 
Accountants. Subject to reciprocity, the Institute of the Certi fied Public 
Accountants shall register an audit entity of Japan or of a thi rd country 
upon the latter furnishing proof that:  
(i) three-fourths of the members of the management bodies and t he 
registered auditors carrying out audit on behalf of the entity meet 
requirements equivalent to those for Bulgarian auditors and hav e 
passed successfully the examinations for it;  
(ii) the audit entity carries out independent financial audit i n accordance 
with the requirements for independence and objectivity; and  
(iii) the audit entity publishes on its website an annual trans parency report or 
performs other equivalent requirements for disclosure in case i t audits 
public-interest entities.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 904
 
Existing measures:  
BG: Independent Financial Audit Act.  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Senior management and boards of directors:  
In CZ: Only an enterprise in which at least 60 per cent of capital i nterests or 
voting rights are reserved to nationals of the Czech Republic o r of the 
Member States of the European Union may be authorised to carry out 
audits in the Czech Republic.  
Existing measures:  
CZ: Law of 26 March 2009 no. 93/2009 Coll., on Auditors.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In UK : Cross-border supply of auditing services.  
Existing measures:  
UK: Companies Act 2006.  
With respect to Cross-border trade in services – Market access:  
In HU : Cross-border supply of auditing services.  
Existing measures:  
HU: Act C of 2000; and  
Act LXXV of 2007.  
In PT: Cross-border supply of auditing services.  
(d) Architecture and urban planning services (CPC 8674)  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In HR : The cross-border supply of urban planning.  
Reservation No. 3 - Professional services – health related and retail of phar ­
maceuticals  
Sector:  Health related professional services and retail sales of 
pharmaceutical, medical and orthopaedic goods, other 
services provided by pharmacists  
Industry classification:  CPC 63211, 85201, 9312, 9319, 93121  
Type of reservation:  Market access  
National treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 905
 
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Medical and dental services; services provided by midwives, nurses, 
physiotherapists, psychologists and paramedical personnel (CPC 63211, 
85201, 9312, 9319, CPC 932)  
In FI: The supply of all health-related professional services, wheth er publicly 
or privately funded, including medical and dental services, ser vices provided 
by midwives, physiotherapists and paramedical personnel and ser vices 
provided by psychologists, excluding services provided by nurse s (CPC 
9312, 93191).  
Existing measures:  
FI: Laki yksityisestä terveydenhuollosta (Act on Private Health C are) 
(152/1990).  
In BG : The supply of all health-related professional services, inclu ding 
medical and dental services, services provided by nurses, midwi ves, physio­
therapists and paramedical personnel and services provided by p sychologists 
(CPC 9312, part of 9319).  
Existing measures:  
BG: Law for Medical Establishment, Professional Organisation of M edical 
Nurses, Midwives and Associated Medical Specialists Guild Act.  
With respect to Investment liberalisation – Market access:  
In UK : Establishment for doctors under the National Health Service i s 
subject to medical manpower planning (CPC 93121, 93122).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access and National  treatment:  
In CZ, MT : The supply of all health-related professional services, inclu ding 
the services provided by professionals such as medical doctors,  dentists, 
midwives, nurses, physiotherapists, paramedics, psychologists, as well as 
other related services (CPC 9312, part of 9319).  
Existing measures:  
CZ: Act No 296/2008 Coll., on Safeguarding the Quality and Safety  of 
Human Tissues and Cells Intended for Use in Man (‘Act on Human 
Tissues and Cells’);  
Act No 378/2007 Coll., on Pharmaceuticals and on Amendments to Some 
Related Acts (Act on Pharmaceuticals);  
Act. 123/2000 Coll., on Medical Devices; and  
Act. 285/2002 Coll., on the Donating, Taking and Transplanting of Tissues 
and Organs and on Amendment to Certain Acts (Transplantation Ac t). 
With respect to Cross-border trade in services – Market access,  National  
treatment:  
The EU, with the exception of  NL and SE: The supply of all health-related 
professional services, including the services provided by profe ssionals such 
as medical doctors, dentists, midwives, nurses, physiotherapist s, paramedics, 
and psychologists, requires residency. These services may only be provided 
by natural persons physically present in the territory of the E uropean Union 
(CPC 9312, part of 93191).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 906
 
In BE , UK : The cross-border supply of medical, dental and midwives 
services and services provided by nurses, physiotherapists, psy chologists 
and paramedical personnel (part of CPC 85201, 9312, part of 931 91, in 
addition part of 85201 in BE).  
In UK: For service suppliers not physically present in the territory  of the UK 
(part of CPC 85201, 9312, part of 93191).  
(b) Veterinary services (CPC 932)  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG: A veterinary medical establishment may be established by a na tural 
or a legal person.  
The practice of veterinary medicine is subject to a condition o f nationality of 
a Member State of the European Union or the EEA, otherwise a pe rmanent 
residence permit is required for foreign nationals (physical pr esence is 
required).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BE, LV: Cross-border supply of veterinary services.  
(c) Retail sales of pharmaceutical, medical and orthopaedic goods, other 
services provided by pharmacists (CPC 63211)  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
The EU, with the exception of  EL, IE, LU, LT, NL, and  UK: For restricting 
the number of suppliers entitled to provide a particular servic e in a specific 
local zone or area on a non-discriminatory basis in order to pr event 
oversupply in areas of limited demand. An economic needs test m ay 
therefore be applied, taking into account such factors as the n umber of 
and impact on existing establishments, transport infrastructure , population 
density or geographic spread.  
The EU, with the exception of  BE, BG, CZ, EE, and  IE: Mail order is only 
possible from Member States of the EEA, thus establishment in a ny of those 
countries is required for the retail of pharmaceuticals and spe cific medical 
goods to the general public in the European Union.  
In BE: Mail order is only authorised for pharmacies open to the publ ic, thus 
establishment in Belgium is required for the retail of pharmace uticals and 
specific goods to the general public.  
In BG, EE and ES: The mail order of pharmaceuticals is prohibited.  
In CZ : Mail order is only possible from Member States of the Europea n 
Union.  
In IE and LT: The mail order of pharmaceuticals requiring a prescription is  
prohibited.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
In FI: Retail sales of pharmaceutical products.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 907
 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In SE: Retail sales of pharmaceutical goods and the supply of pharma ceutical 
goods to the general public.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In UK : The cross-border retail sales of pharmaceuticals and of medic al and 
orthopaedic goods, and other services supplied by pharmacists.  
Existing measures:  
AT: Arzneimittelgesetz (Medication Act), BGBl. Nr. 185/1983 as am ended, 
§§ 57, 59, 59a; and  
Medizinproduktegesetz (Medical Products Law), BGBl. Nr. 657/199 6 as 
amended, § 99.  
BE: Arrêté royal du 21 janvier 2009 portant instructions pour les  phar­
maciens; and Arrêté royal du 10 novembre 1967 relatif à l'exerc ice des 
professions des soins de santé.  
FI: Lääkelaki (Medicine Act) (395/1987).  
SE: Law on trade with pharmaceuticals (2009:336);  
Regulation on trade with pharmaceuticals (2009:659); and  
The Swedish Medical Products Agency has adopted further regulat ions, the 
details can be found at (LVFS 2009:9).  
Reservation No. 4 – Business services – research and development services  
Sector:  Business services - research and development services  
Industry classification:  CPC 851, 852, 853  
Type of reservation:  Market access  
National treatment  
Section:  Cross-border trade in services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
In RO : With regard to the cross-border supply of research and develo pment 
services.  
Existing measures:  
RO: Governmental Ordinance no. 6 / 2011;  
Order of Minister of Education and Research no. 3548 / 2006; an d 
Governmental Decision no. 134 / 2011.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 908
 
Reservation No. 5 – Business services – real estate services  
Sector:  Business services – Real estate services  
Industry classification:  CPC 821, 822  
Type of reservation:  Market access  
National treatment  
Section:  Cross-border trade in services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
In CZ and HU : Cross-border supply of real estate services.  
Reservation No. 6 – Business services – rental or leasing services  
Sector:  Business services - rental or leasing services without 
operators  
Industry classification:  CPC 832  
Type of reservation:  Market access  
National treatment  
Section:  Cross-border trade in services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
In BE and FR: Cross-border supply of leasing or rental services without ope rator 
concerning personal and household goods.  
Reservation No. 7 – Business services – collection agency services and credit 
reporting services  
Sector:  Business services - collection agency services, credit 
reporting services  
Industry classification:  CPC 87901, 87902  
Type of reservation:  Market access  
National treatment  
Section:  Cross-border trade in services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 909
 
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
The EU, with the exception of  ES, LV and  SE, with regard to the supply of 
collection agency services and credit reporting services.  
Reservation No. 8 – Business services – placement services  
Sector:  Business Services – placement services  
Industry classification:  CPC 87201, 87202, 87203, 87204, 87205, 87206, 
87209  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
With the exception of  HU and SE: The supply of placement services of domestic 
help personnel, other commercial or industrial workers, nursing  and other 
personnel (CPC 87204, 87205, 87206, 87209).  
With the exception of  BE, HU and SE: To require establishment and to prohibit 
the cross-border supply of placement services of office support  personnel and 
other workers.  
In AT, BG, CY, CZ, EE, FI, MT , PL, PT, RO, SI and SK: The establishment 
of placement services of office support personnel and other wor kers.  
In LT and  LV: The supply of placement services of office support personnel.  
In DE and IT: To restrict the number of suppliers of placement services.  
In FR: These services can be subject to a state monopoly.  
In DE: The Federal Ministry of Labour and Social Affairs may issue a  regulation 
concerning the placement and recruitment of non-European Union and non-EEA 
personnel for specified professions (CPC 87202).  
In AT, BG, CY, CZ, DE, EE, FI, MT , LT, LV, PL, PT, RO, SI and SK: The 
supply of supply services of office support personnel.  
In FR, IE, IT and NL: To require establishment and to prohibit the cross-border 
supply of supply services of office personnel.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 910
 
In IT: To restrict the number of suppliers of supply services of off ice personnel 
(87203).  
In BG , CY , CZ, DE, EE, FI, MT , LT, LV, PL, PT, RO , SI and  SK: The 
supply of executive search services.  
In IE: To require establishment and to prohibit the cross-border sup ply of the 
supply of executive search services (87201).  
With respect to Investment liberalisation –Market access:  
In ES: To restrict the number of suppliers of executive search servi ces, and to 
restrict the number of suppliers of placement services (CPC 872 01, 87202).  
Existing measures:  
AT: §§97 and 135 of the Austrian Trade Act (Gewerbeordnung), Fede ral Law 
Gazette Nr. 194/1994 as amended; and  
Temporary Employment Act (Arbeitskräfteüberlassungsgesetz/AÜG),  Federal 
Law Gazette Nr. 196/1988 as amended.  
BG: Law for Promotion of the Employability, articles 26, 27, 27a and 28.  
CY: Private Employment Agency Law 150(I)/2013 issued on the 6/12/ 2013; and  
Private Employment Agency Law N. 126(I)/2012.  
CZ: Act on Employment (435/2004).  
DE: Sec. 38 Employment Regulation (Beschäftigungsverordnung); and  
Sec. 292 Social Code No. III Employment Promotion (Drittes Buch  Sozialge­
setzbuch, SGB III).  
DK: §§ 8a – 8f in law decree no. 73 of 17th of January 2014 and s pecified in 
decree no. 228 of 7th of March 2013 (employment of seafarers); and 
Employment Permits Act 2006. S1(2) and (3).  
EL: Law 4052/2012 (Official Government Gazette 41 Α) as amended t o some of 
its provision by the law Ν.4093/2012 (Official Government Gazet te 222 Α).  
ES: Real Decreto-ley 8/2014, de 4 de julio, de aprobación de medi das urgentes 
para el crecimiento, la competitividad y la eficiencia, artícul o 117 (tramitado 
como Ley 18/2014, de 15 de octubre).  
FI: Laki julkisesta työvoima-ja yrityspalvelusta (Act on Public E mployment and 
Enterprise Service) (916/2012).  
HR: Act on Employment Mediation and Unemployment Rights (OG 80/08 , 
121/10, 118/12 and 153/13);  
Ordinance on performance of activities related to employment (O G 8/14);  
Labour Act (OG 93/14) articles 44 to 47; and  
Aliens Act (OG 130/11 and 74/12) for employment of aliens in Cr oatia.  
IE: Employment Permits Act 2006. S1(2) and (3).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 911
 
IT: Legislative Decree 276/2003 articles 4, 5.  
LT: Lithuanian Labour Code, Law of the Republic of Lithuania on T emporal 
Employment Agencies of 19 of May 2011 No. XI-1379 Last amendmen t 11 of 
April 2013 No XII-230  
LU: Loi du 18 janvier 2012 portant création de l'Agence pour le d éveloppement 
de l'emploi (Law of 18 January 2012 concerning the creation of an agency for 
employment development – ADEM).  
MT: Employment and Training Services Act, (Cap 343) (Articles 23 to 25); and  
Employment Agencies Regulations (S.L. 343.24).  
PL: Article 18 of the Act of 20 April 2004 on the promotion of em ployment and 
labour market institutions (Dz. U. of 2015, Item. 149, as amend ed). 
PT: Decree-Law No 260/2009 of 25 September, as amended by Law No.  5/2014 
of 12 February (access and provision of services by placement a gencies).  
RO: Law no. 156/2000 on the protection of Romanian citizens worki ng abroad, 
republished, and Government Decision no. 384/2001 for approving  the metho­
dological norms for applying the Law no. 156/2000, with subsequ ent 
amendments;  
Ordinance of the Government no. 277/2002, as modified by Govern ment 
Ordinance No. 790/2004 and Government Ordinance No. 1122/2010; and 
Law no.53/2003 - Labour Code, republished, with subsequent amen dments and 
supplement and the Government Decision no 1256/2011 on the oper ating 
conditions and authorization procedure for temporary work agenc y. 
SI: Labour market regulation act (Official Gazette of RS, No. 80/ 2010, 21/2013, 
63/2013); and  
Employment, Self-employment and Work of Aliens Act – ZZSDT (Off icial 
Gazette of RS, No. 47/2015).  
SK: Act No 5/2004 on Employment Services; and  
Act No 455/1991on Trade Licensing.  
Reservation No. 9 – Business services – security and investigation services  
Sector:  Business services – security and investigation services  
Industry classification:  CPC 87301, 87302, 87303, 87304, 87305, 87309  
Type of reservation:  Market access  
National treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 912
 
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Security services (CPC 87302, 87303, 87304, 87305, 87309)  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
In BG , CY , CZ, EE, LT, LV, MT , PL, RO , SI and  SK: The supply of 
security services.  
In DK, HR and HU: The supply of the following subsectors: guard services 
(87305) in HR and HU, security consultation services (87302) in  HR, airport 
guard services (part of 87305) in DK and armoured car services (87304) in 
HU. 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In BE: The European Union nationality is required for boards of dire ctors of 
companies providing guard and security services (87305) as well  as 
consultancy and training relating to security services (87302).  The senior 
management of companies providing guard and security consultanc y 
services are also required to be resident nationals of a Member  State of 
the European Union.  
In FI: Licences to provide security services may be granted only to natural 
persons resident in the EEA or juridical persons established in  the EEA.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BE, ES, FI, FR and  PT: The supply of security services by a foreign 
provider on a cross-border basis is not allowed. Nationality re quirements 
exist for specialised personnel in PT, for private security per sonnel in ES 
and for managing directors and directors in FR.  
Existing measures:  
BG: Private Security Business Act.  
CZ: Trade Licensing Act.  
DK: Regulation on aviation security.  
FI: Laki yksityisistä turvallisuuspalveluista 282/2002 (Private S ecurity 
Services Act).  
LT: Law on security of Persons and Assets 8 July 2004 No. IX-2327 . 
LV: Security Guard Activities Law (Sections 6, 7, 14).  
PL: Act of 22 August 1997 on the protection of persons and proper ty 
(Journal of Laws of 2016, item 1432 as amended).  
PT: Law 34/2013; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 913
 
Ordinance 273/2013.  
SI: Zakon o zasebnem varovanju (Law on private security).  
(b) Investigation services (CPC 87301)  
The EU , with the exception of  AT  and  SE: The supply of investigation 
services.  
With respect to Investment liberalisation - Market access and C ross-border  
trade in services – Market access:  
In LT and PT: Investigation services are a monopoly reserved to the State.  
Reservation No. 10 – Business services – other business services  
Sector:  Business services – other business services (trans­
lation and interpretation services, duplicating 
services, services incidental to energy distribution 
and services incidental to manufacturing)  
Industry classification:  CPC 87905, 87904, 884, 887  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Translation and interpretation services (CPC 87905)  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In HR : Cross-border supply of translation and interpretation of offi cial 
documents.  
(b) Duplicating services (CPC 87904)  
With respect to Cross-border trade in services – Market access:  
In HU : Requiring establishment for the supply of duplicating service s. 
(c) Services incidental to energy distribution and services incidental to 
manufacturing (part of CPC 884, 887 other than advisory and consulting 
services)  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In HU : Services incidental to energy distribution, and to the cross- border 
supply of services incidental to manufacturing, with the except ion of 
advisory and consulting services relating to these sectors.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 914
 
(d) Maintenance and repair of vessels, rail transport equipment and aircraft 
and parts thereof (part of CPC 86764, CPC 86769, CPC 8868)  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In EU, with the exception of  DE, EE and HU : To require establishment or 
physical presence in its territory and prohibiting the cross-bo rder supply of 
maintenance and repair services of transport equipment from out side its 
territory.  
In EU, with the exception of  CZ, EE, HU , LU and SK: To require estab­
lishment or physical presence in its territory and prohibiting the cross-border 
supply of maintenance and repair services of internal waterways  transport 
vessels from outside its territory.  
In EU, with the exception of  EE, HU  and LV: To require establishment or 
physical presence in its territory and prohibiting the cross-bo rder supply of 
maintenance and repair services of maritime vessels from outsid e its territory.  
In EU, with the exception of  AT, EE, HU , LV, and  PL: To require estab­
lishment or physical presence in its territory and prohibiting the cross-border 
supply of maintenance and repair services of aircraft and parts  thereof from 
outside its territory (part of CPC 86764, CPC 86769, CPC 8868).  
In EU: Only recognised organisations authorised in the European Unio n may 
carry out statutory surveys and certification of ships on behal f of Member 
States of the European Union. Establishment may be required.  
Existing measures:  
EU: Regulation (EC) 391/2009 of the European Parliament and the C ouncil 
of 23 April 2009 on common rules and standards for ship inspect ion and 
survey organisations.  
(e) Other business services related to aviation  
With respect to Investment liberalisation - Most-favoured-natio n treatment  
and Cross-border trade in services – Most-favoured-nation treat ment:  
The EU : According differential treatment to a third country pursuant to 
existing or future bilateral agreements relating to the followi ng services:  
(i) the selling and marketing of air transport services;  
(ii) computer reservation system (CRS) services;  
(iii) maintenance and repair of aircrafts and parts; or  
(iv) rental or leasing of aircraft without crew.  
Reservation No. 11 – Telecommunication  
Sector:  Telecommunication services  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 915
 
Description:  
The EU  reserves the right to adopt or maintain any measure with respe ct to 
broadcast transmission services. Broadcasting is defined as the  uninterrupted 
chain of transmission required for the distribution of TV and r adio programme 
signals to the general public, but does not cover contribution links between 
operators.  
Reservation No. 12 – Construction  
Sector:  Construction services  
Industry classification:  CPC 51  
Type of reservation:  Market access  
National treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
In LT: The right to prepare design documentation for construction wo rks of 
exceptional significance is only given to a design enterprise r egistered in 
Lithuania or a foreign design enterprise which has been approve d by an insti­
tution authorised by the Government for those activities. The r ight to perform 
technical activities in the main areas of construction may be g ranted to a non- 
Lithuanian person who has been approved by an institution autho rised by the 
Government of Lithuania.  
Reservation No. 13 – Distribution services  
Sector:  Distribution services  
Industry classification:  CPC 62117, 62251, 8929, part of 62112, 62226, 
63107  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Distribution of pharmaceuticals  
In BG: Cross-border wholesale distribution of pharmaceuticals (CPC 6 2251).  
In FI: Distribution of pharmaceutical products (CPC 62117, 62251, 89 29). 
Existing measures:  
BG: Law on Medicinal Products in Human Medicine.  
FI: Lääkelaki (Medicine Act) (395/1987).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 916
 
(b) Distribution of alcoholic beverages  
In FI: Distribution of alcoholic beverages (part of CPC 62112, 62226 , 
63107, 8929).  
Existing measures:  
FI: Alkoholilaki (Alcohol Act) (1143/1994).  
(c) Other distribution (part of CPC 621, CPC 62228, CPC 62251, CPC 
62271, part of CPC 62272, CPC 62276, CPC 63108, part of CPC 6329)  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BG : Wholesale distribution of chemical products, precious metals and 
stones, medical substances and products and objects for medical  use; 
tobacco and tobacco products and alcoholic beverages.  
Bulgaria reserves the right to adopt or maintain any measure wi th respect to 
the services provided by commodity brokers.  
Existing measures:  
In BG: Law on Medicinal Products in Human Medicine;  
Law of Veterinary Activity;  
Law for Prohibition of Chemical Weapons and for Control over To xic 
Chemical Substances and Their Precursors;  
Law for Tobacco and Tobacco Products;  
Law on excise duties and tax warehouses; and  
Law on wine and spirits.  
Reservation No. 14 – Education services  
Sector:  Education services  
Industry classification:  CPC 92  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
The EU: All educational services which receive public funding or Stat e support 
in any form, and are therefore not considered to be privately f unded. Where the 
supply of privately funded education services by a foreign prov ider is permitted, 
participation of private operators in the education system may be subject to 
concession allocated on a non-discriminatory basis.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 917
 
The EU, with the exception of  CZ, NL, SE and SK: With respect to the supply 
of privately funded other education services, which means other  than those 
classified as being primary, secondary, higher and adult educat ion services 
(CPC 92).  
In BG, IT and SI: To restrict the cross-border supply of privately funded prima ry 
education services (CPC 921).  
In BG and IT: To restrict the cross-border supply of privately funded secon dary 
education services (CPC 922).  
In AT: To restrict the cross-border supply of privately funded adult  education 
services by means of radio or television broadcasting (CPC 924) . 
In CY, FI, MT  and RO: The supply of privately funded primary, secondary, and 
adult education services (CPC 921, 922, 924).  
In AT , BG , CY , FI, MT  and  RO : The supply of privately funded higher 
education services (CPC 923).  
In CZ and  SK: The majority of the members of the board of directors of an 
establishment providing privately funded education services mus t be nationals of 
that country (CPC 921, 922, 923 for SK other than 92310, 924).  
In SI: The majority of the members of the board of directors of an e stablishment 
providing privately funded secondary or higher education servic es must be 
Slovenian nationals (CPC 922, 923).  
In SE: Educational services suppliers that are approved by public au thorities to 
provide education. This reservation applies to privately funded  educational 
services suppliers with some form of State support,  inter alia  educational 
service suppliers recognised by the State, educational services  suppliers under 
State supervision or education which entitles to study support (CPC 92).  
In SK: EEA residency is required for providers of all privately fund ed education 
services other than post-secondary technical and vocational edu cation services. An 
economic needs test may apply and the number of schools being e stablished may 
be limited by local authorities (CPC 921, 922, 923 other than 9 2310, 924).  
Existing measures:  
BG: Public Education Act, article 12;  
Law for the Higher Education, paragraph 4 of the additional pro visions; and  
Vocational Education and Training Act, article 22.  
FI: Perusopetuslaki (Basic Education Act) (628/1998);  
Lukiolaki (General Upper Secondary Schools Act) (629/1998);  
Laki ammatillisesta koulutuksesta (Vocational Training and Educ ation Act) 
(630/1998);  
Laki ammatillisesta aikuiskoulutuksesta (Vocational Adult Educa tion Act) 
(631/1998);  
Ammattikorkeakoululaki (Polytechnics Act) (351/2003); and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 918
 
Yliopistolaki (Universities Act) (558/2009).  
IT: Royal Decree 1592/1933 (Law on secondary education);  
Law 243/1991 (Occasional public contribution for private univer sities);  
Resolution 20/2003 of CNVSU (Comitato nazionale per la valutazi one del 
sistema universitario); and  
Decree of the President of the Republic (DPR) 25/1998.  
SK: Act 245/2008 on education;  
Act 131/2002 on Universities, Articles 2, 47, 49a; and  
Act 596/2003 on State Administration in Education and School Se lf-government, 
Article 16.  
Reservation No. 15 – Environmental services  
Sector:  Environmental services: waste and soil management  
Industry classification:  CPC 9401, 9402, 9403, 94060  
Type of reservation:  Market access  
Section:  Cross-border trade in services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
In DE: The supply of waste management services other than advisory s ervices, 
and with respect to services relating to the protection of soil  and the management 
of contaminated soils, other than advisory services.  
Reservation No. 16 – Financial services  
Sector:  Financial services  
Industry classification:  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 919
 
(a) All financial services  
With respect to Investment liberalisation – Market access:  
The EU: To require a financial institution, other than a branch, when  estab­
lishing in a Member State of the European Union to adopt a spec ific legal 
form, on a non-discriminatory basis.  
(b) Insurance and insurance-related services  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
The EU, with the exception of  CY, LV, LT, MT  and PL: For the supply of 
insurance and insurance-related services except for:  
(i) direct insurance services (including co-insurance) and dire ct insurance 
intermediation for the insurance of risks relating to:  
— maritime transport and commercial aviation and space launchin g and 
freight (including satellites), with such insurance to cover an y or all 
of the following: the goods being transported, the vehicle tran s­
porting the goods, and any liability deriving therefrom; and  
— goods in international transit;  
(ii) Reinsurance and retrocession; and  
(iii) Services auxiliary to insurance.  
In BG: Transport insurance, covering goods, insurance of vehicles as  such 
and liability insurance regarding risks located in the Bulgaria  may not be 
underwritten by foreign insurance companies directly.  
In CY : For the supply of insurance and insurance-related services ex cept 
for: 
(i) direct insurance services (including co-insurance) for the insurance of 
risks relating to:  
— maritime transport and commercial aviation and space launchin g 
and freight (including satellites), with such insurance to cove r any 
or all of the following: the goods being transported, the vehic le 
transporting the goods, and any liability deriving therefrom; a nd 
— goods in international transit;  
(ii) Insurance intermediation;  
(iii) Reinsurance and retrocession; and  
(iv) Services auxiliary to insurance.  
In FR: Insurance of risks relating to ground transport may be underw ritten 
only by insurance firms established in the European Union.  
Existing measures:  
FR: Article L 310-10 du code des assurances.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 920
 
In IT: Transport insurance of goods, insurance of vehicles as such a nd 
liability insurance regarding risks located in Italy may be und erwritten 
only by insurance companies established in the European Union, except 
for international transport involving imports into Italy.  
Existing measures:  
IT: Article 29 of the code of private insurance (Legislative decr ee no. 209 
of 7 September 2005).  
In IT: Requiring establishment and prohibiting the cross-border supp ly of 
actuarial services.  
Existing measures:  
IT: Law 194/1942 on the actuarial profession.  
In MT , LT, and  LV : For the supply of insurance and insurance-related 
services except for:  
(i) direct insurance services (including co-insurance) for the insurance of 
risks relating to:  
— maritime transport and commercial aviation and space launchin g 
and freight (including satellites), with such insurance to cove r any 
or all of the following: the goods being transported, the vehic le 
transporting the goods, and any liability deriving therefrom; a nd 
— goods in international transit;  
(ii) reinsurance and retrocession; and  
(iii) services auxiliary to insurance.  
In PL: For the supply of insurance and insurance-related services ex cept for:  
(i) direct insurance services (including co-insurance) for the insurance of 
risks relating to goods in international trade; and  
(ii) reinsurance and retrocession of risks relating to goods in  international 
trade.  
In PT: Air and maritime transport insurance, covering goods, aircraf t, hull 
and liability can be underwritten only by firms established in the European 
Union.  
Only persons or companies established in the European Union may  act as 
intermediaries for such insurance business in Portugal.  
Existing measures:  
PT: Article 7 of Decree-Law 94-B/98; and  
article 7 of Decree-Law 144/2006.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In DE: If a foreign insurance company has established a branch in Ge rmany, 
it may conclude insurance contracts in Germany relating to inte rnational 
transport only through the branch established in Germany.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 921
 
Existing measures:  
DE: § 43 Abs. 2 Luftverkehrsgesetz (LuftVG); and  
§ 105 Abs. 1 Luftverkehrszulassungsordnung (LuftVZO).  
In ES : Residence is required, or alternatively to have two years of 
experience, for the actuarial profession.  
In HU : The supply of direct insurance in the territory of Hungary by  
insurance companies not established in the European Union is al lowed 
only through a branch office registered in Hungary.  
Existing measures:  
HU: Act LX of 2003.  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Senior management and board of directors and Cross-b order  
trade in services – Market access, National treatment  
In FI: The supply of insurance broker services is subject to a perma nent 
place of business in the European Union.  
Only insurers having their head office in the European Union or  having their 
branch in Finland may offer direct insurance services, includin g 
co-insurance.  
At least one half of the members of the board of directors and the super­
visory board, the managing director of an insurance company pro viding 
statutory pension insurance shall have their place of residence  in the 
EEA, unless the competent authorities have granted an exemption . 
Foreign insurers cannot obtain a licence in Finland as a branch  to carry 
on statutory pension insurance. At least one auditor shall have  his permanent 
residence in the EEA.  
For other insurance companies, residency in the EEA is required  for at least 
one member of the board of directors, the supervisory board and  the 
managing director. At least one auditor shall have his permanen t 
residence in the EEA.  
The general agent of an insurance company of Japan must have hi s place of 
residence in Finland, unless the company has its head office in  the European 
Union.  
Existing measures:  
FI: Laki ulkomaisista vakuutusyhtiöistä (Act on Foreign Insurance  
Companies) (398/1995);  
Vakuutusyhtiölaki (Insurance Companies Act) (521/2008);  
Laki vakuutusedustuksesta (Act on Insurance Mediation) (570/200 5); and  
Laki työeläkevakuutusyhtiöistä (Act on Companies providing stat utory 
pension insurance) (354/1997).  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In SK: Foreign nationals may establish an insurance company in the f orm of 
a joint stock company or may conduct insurance business through  their 
branches having a registered office in the Slovak Republic. The  authoris­
ation in both cases is subject to the evaluation of the supervi sory authority.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 922
 
Existing measures:  
SK: Act 39/2015 on Insurance.  
(c) Banking and other financial services  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In the  EU: Only firms having their registered office in the European Uni on 
can act as depositories of the assets of investment funds. The establishment 
of a specialised management company, having its head office and  registered 
office in the same Member State of the European Union, is requi red to 
perform the activities of management of common funds, including  unit 
trusts, and where allowed under national law, investment compan ies. 
Existing measures:  
EU: Directive 2009/65/EC of the European Parliament and of the Co uncil of 
13 July 2009 on the coordination of laws, regulations and admin istrative 
provisions relating to undertakings for collective investment i n transferable 
securities (UCITS), as amended by: Directives 2010/78/EU, 2011/ 61/EU, 
2013/14/EU, and 2014/91/EU of the European Parliament and of th e 
Council; and  
Directive 2011/61/EU of the European Parliament and of the Coun cil of 
8 June 2011 on Alternative Investment Fund Managers, as amended  by 
Directive 2013/14/EU and Directive 2014/65/EU of the European P arliament 
and of the Council of 15 May 2014 on markets in financial instr uments.  
SK: Investment services in the Slovak Republic can be provided by  
management companies which have the legal form of joint-stock c ompany 
with equity capital according to the law (no branches).  
Existing measures:  
SK: Act 566/2001 on Securities and Investment Services; and  
Act 483/2001 on Banks.  
With respect to Investment liberalisation – National treatment,  Senior  
management and boards of directors and Cross-border trade in se rvices –  
Market access, National treatment:  
In EE : For acceptance of deposits, requirement of authorisation by t he 
Estonian Financial Supervision Authority and registration under  Estonian 
law as a joint-stock company, a subsidiary or a branch.  
Existing measures:  
EE: Krediidiasutuste seadus (Credit Institutions Act) § 206 and § 21. 
In FI: At least one of the founders, the members of the board of dir ectors, 
the supervisory board, the managing director of banking service s providers 
and the person entitled to sign the name of the credit institut ion shall have 
their permanent residence in the EEA. At least one auditor shal l have his 
permanent residence in the EEA. For payment services, residency  or 
domicile in Finland may be required.  
Existing measures:  
FI: Laki liikepankeista ja muista osakeyhtiömuotoisista luottolai toksista (Act 
on Commercial Banks and Other Credit Institutions in the Form o f a Limited 
Company) (1501/2001);  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 923
 
Säästöpankkilaki (1502/2001) (Savings Bank Act);  
Laki osuuspankeista ja muista osuuskuntamuotoisista luottolaito ksista 
(1504/2001) (Act on Cooperative Banks and Other Credit Institut ions in 
the Form of a Cooperative Bank);  
Laki hypoteekkiyhdistyksistä (936/1978) (Act on Mortgage Societ ies); 
Maksulaitoslaki (297/2010) (Act on Payment Institutions);  
Laki ulkomaisen maksulaitoksen toiminnasta Suomessa (298/2010) (Act on 
the Operation of Foreign Payment Institution in Finland); and  
Laki luottolaitostoiminnasta (Act on Credit Institutions) (121/ 2007).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access:  
In IT: Services of ‘consulenti finanziari’ (financial consultant).  
Existing measures:  
IT: Articles 91-111 of Consob Regulation on Intermediaries (no. 1 6190 of 
29 October 2007).  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In LT: Only banks having their registered office or branch in Lithua nia and 
authorised to provide investment services in the EEA may act as  the deposi­
tories of the assets of pension funds. At least one head of a b ank's admin­
istration must speak the Lithuanian language and permanently re side in 
Lithuania.  
Existing measures:  
LT: Law on Banks of the Republic of Lithuania of 30 March 2004 No  IX- 
2085;  
Law on Collective Investment Undertakings of the Republic of Li thuania of 
4 July 2003 No IX-1709; and  
Law on Supplementary Voluntary Pension Accumulation of the Repu blic of 
Lithuania of 3 June 1999 No VIII-1212.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
The EU, with the exception of  BE, CY, EE, LT, LV, MT , RO and SI: For 
the supply of banking and other financial services, except for:  
(i) the provision and transfer of financial information, and fi nancial data 
processing and related software by suppliers of other financial  services; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 924
 
(ii) advisory and other auxiliary financial services relating t o banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that sub-paragraph.  
In BE: For the supply of banking and other financial services except  for the 
provision and transfer of financial information, and financial data processing 
and related software by suppliers of other financial services;  
In CY : For the supply of banking and other financial services except  for:  
(i) the trading for own account or for the account of customers , whether on 
an exchange or an over-the-counter market or otherwise of trans ferrable 
securities;  
(ii) the provision and transfer of financial information, and f inancial data 
processing and related software by suppliers of other financial  services; 
and 
(iii) advisory and other auxiliary financial services, relating  to banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that subparagraph.  
In EE and LT: for the supply of banking and other financial services except  
for: 
(i) acceptance of deposits;  
(ii) lending of all types;  
(iii) financial leasing;  
(iv) all payment and money transmission services; guarantees an d 
commitments;  
(v) trading for own account or for account of customers, whethe r on an 
exchange, in an over-the-counter market;  
(vi) participation in issues of all kinds of securities, includ ing underwriting 
and placement as agent (whether publicly or privately) and prov ision 
of services related to such issues;  
(vii) money broking;  
(viii) asset management, such as cash or portfolio management, all forms of 
collective investment management, custodial, depository and tru st 
services;  
(ix) settlement and clearing services for financial assets, inc luding 
securities, derivative products, and other negotiable instrumen ts; 
(x) provision and transfer of financial information, and financ ial data 
processing and related software; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 925
 
(xi) advisory and other auxiliary financial services relating t o banking and 
other financial services as described in subparagraph (a)(ii) o f the 
definition of banking and other financial services (excluding i nsurance) 
in Article 8.59 of the Sub-Section 5 of Section E but not inter ­
mediation as described in that subparagraph.  
In LV: For the supply of banking and other financial services, excep t for:  
(i) participation in issues of all kinds of securities, includi ng underwriting 
and placement as agent (whether publicly or privately) and prov ision of 
services related to such issues;  
(ii) the provision and transfer of financial information, and f inancial data 
processing and related software by suppliers of other financial  services; 
and 
(iii) advisory and other auxiliary financial services relating to banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that subparagraph.  
In MT : For the supply of banking and other financial services, excep t for:  
(i) the acceptance of deposits;  
(ii) lending of all types;  
(iii) the provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial  services; 
and 
(iv) advisory and other auxiliary financial services relating t o banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that subparagraph.  
In RO : For the supply of banking and other financial services, excep t for:  
(i) acceptance of deposits;  
(ii) lending of all types;  
(iii) guarantees and commitments;  
(iv) money broking;  
(v) provision and transfer of financial information, and financ ial data 
processing and related software; and  
(vi) advisory and other auxiliary financial services relating t o banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that subparagraph.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 926
 
In SI: For the supply of banking and other financial services, excep t for:  
(i) lending of all types;  
(ii) the acceptance of guarantees and commitments from foreign credit insti­
tutions by domestic legal entities and sole proprietors;  
(iii) the provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial  services; 
and 
(iv) advisory and other auxiliary financial services relating t o banking and 
other financial services as described in subparagraph (a)(ii) o f the defi­
nition of banking and other financial services (excluding insur ance) in 
Article 8.59 of the Sub-Section 5 of Section E, but not interme diation as 
described in that subparagraph.  
Reservation No. 17 – Health and social services  
Sector:  Health and social services  
Industry classification:  CPC 93, 931, other than 9312, part of 93191, 9311, 
93192, 93193, 93199  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Senior management and boards of directors  
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Health services – hospital, ambulance, residential health services (CPC 
93, 931, other than 9312, part of 93191, 9311, 93192, 93193, 93199)  
With respect to Investment liberalisation - Market access, Nati onal treatment,  
Prohibition of performance requirements, Senior management and boards of  
directors:  
The EU: For the supply of all health services which receive public fu nding 
or State support in any form, and are therefore not considered to be privately 
funded.  
The EU: For all privately funded health services, other than privatel y funded 
hospital, ambulance, and residential health facilities services  other than 
hospital services. The participation of private operators in th e privately 
funded health network may be subject to concession on a non-dis criminatory 
basis. An economic needs test may apply. Main criteria: number of and 
impact on existing establishments, transport infrastructure, po pulation 
density, geographic spread, and creation of new employment.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 927
 
This reservation does not relate to the supply of all health-re lated profes­
sional services, including the services supplied by professiona ls such as 
medical doctors, dentists, midwives, nurses, physiotherapists, paramedics, 
and psychologists, which are covered by other reservations (CPC  931 
other than 9312, part of 93191).  
In AT, PL and SI: The supply of privately funded ambulance services (CPC 
93192).  
In BE and  UK : the establishment of privately funded ambulance and resi­
dential health facilities services other than hospital services  (CPC 93192, 
93193).  
In BG, CY, CZ, FI, MT  and SK: The supply of privately-funded hospital, 
ambulance, and residential health services other than hospital services (CPC 
9311, 93192, 93193).  
In FI: Supply of other human health services (CPC 93199).  
Existing measures:  
CZ: Act No. 372/2011 Sb. on Health Care Services and Conditions o f Their 
Provision.  
FI: Laki yksityisestä terveydenhuollosta (Act on Private Health C are) 
(152/1990).  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Most-favoured-nation treatment, Senior management and boards of  directors,  
Prohibition of performance requirements:  
In DE : The supply of the Social Security System of Germany, where 
services may be provided by different companies or entities inv olving 
competitive elements which are thus not ‘Services carried out e xclusively 
in the exercise of governmental authority’. To accord better tr eatment in the 
context of a bilateral trade agreement with regard to the suppl y of health and 
social services (CPC 93).  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In DE : The ownership of privately funded hospitals run by the German  
Forces.  
To nationalise other key privately funded hospitals (CPC 93110) . 
In FR: To the supply of privately funded laboratory analysis and tes ting 
services.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In FR : The supply of privately funded laboratory analysis and testin g 
services (part of CPC 9311).  
Existing measures:  
FR: Article L 6213-1 à 6213-6 du Code de la Santé Publique.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 928
 
(b) Health and social services, including pension insurance  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
The EU , with the exception of  HU : Requiring establishment or physical 
presence in its territory of suppliers and restricting the cros s-border supply 
of health services from outside their territory, the cross-bord er supply of 
social services from outside their territory, as well as activi ties or services 
forming part of a public retirement plan or statutory system of  social 
security. This reservation does not relate to the supply of all  health-related 
professional services, including the services provided by profe ssionals such 
as medical doctors, dentists, midwives, nurses, physiotherapist s, paramedics, 
and psychologists, which are covered by other reservations (CPC  931 other 
than 9312, part of 93191).  
In HU : The cross-border supply from outside its territory of all hos pital, 
ambulance, and residential health services other than hospital services, which 
receive public funding (CPC 9311, 93192, 93193).  
(c) Social services, including pension insurance  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements:  
The EU: The supply of all social services which receive public fundin g or 
State support in any form, and are therefore not considered to be privately 
funded, and activities or services forming part of a public ret irement plan or 
statutory system of social security. The participation of priva te operators in 
the privately funded social network may be subject to concessio n on a non- 
discriminatory basis. An economic needs test may apply. Main cr iteria: 
number of and impact on existing establishments, transport infr astructure, 
population density, geographic spread, and creation of new empl oyment.  
In BE, CY , DE, DK , EL, ES, FR, IE, IT, PT, and  UK : The supply of 
privately funded social services other than services relating t o convalescent 
and rest houses and old people's homes.  
In CZ, FI, HU , MT , PL, RO , SK, and  SI: The supply of privately funded 
social services.  
In DE: The Social Security System of Germany, where services are pro vided 
by different companies or entities involving competitive elemen ts and might 
therefore not fall under the definition of the ‘Services carrie d out exclusively 
in the exercise of governmental authority’.  
Existing measures:  
FI: Laki yksityisistä sosiaalipalveluista (Private Social Service s Act) 
(922/2011).  
IE: Health Act 2004 (S. 39); and  
Health Act 1970 (as amended –S.61A).  
IT: Law 833/1978 Institution of the public health system;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 929
 
Legislative Decree 502/1992 Organisation and discipline of the health field; and  
Law 328/2000 Reform of social services.  
Reservation No. 18 – Tourism and travel related services  
Sector:  Tourist guides services, health and social services  
Industry classification:  CPC 7472  
Type of reservation:  National treatment  
Most-favoured-nation treatment  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
With respect to Investment liberalisation –National treatment a nd Cross-border  
trade in services – National treatment:  
In FR: To require nationality of a Member State of the European Unio n for the 
supply of tourist guide services in its territory.  
With respect to Investment liberalisation –Most-favoured-nation  treatment and  
Cross-border trade in services – Most-favoured-nation treatment : 
In LT: In so far as Japan allows nationals of Lithuania to provide t ourist guide 
services, Lithuania will allow nationals of Japan to provide to urist guide services 
under the same conditions.  
Reservation No. 19 – Recreational, cultural and sporting services  
Sector:  Recreational, cultural and sporting services  
Industry classification:  CPC 962, 963, 9619, 964  
Type of reservation:  Market access  
National treatment  
Senior management and boards of directors  
Prohibition of performance requirements  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 930
 
(a) Libraries, archives, museums and other cultural services (CPC963)  
The EU, with the exception of  AT and, for investment, in  LT: The supply of 
library, archive, museum and other cultural services.  
In AT and LT: A licence or concession may be required for establishment.  
(b) Entertainment services, theatre, live bands and circus services (CPC 
9619, 964 other than 96492)  
The EU , with the exception of  AT  and  SE: The cross-border supply of 
entertainment services, including theatre, live bands, circus a nd discotheque 
services.  
In CY , CZ, FI, MT , PL, RO , SI and  SK: With respect to the supply of 
entertainment services, including theatre, live bands, circus a nd discotheque 
services.  
In BG : The supply of the following entertainment services: circus, 
amusement park and similar attraction services, ballroom, disco theque and 
dance instructor services, and other entertainment services.  
In EE: The supply of other entertainment services except for cinema theatre 
services.  
In LT and LV: The supply of all entertainment services other than cinema 
theatre operation services.  
In CY, CZ, LV, PL, RO  and SK: The cross-border supply of sporting and 
other recreational services.  
(c) News and press agencies (CPC 962)  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In FR: Foreign participation in existing companies publishing public ations in 
the French language may not exceed 20 per cent of the capital o r of voting 
rights in the company. The establishment of press agencies of J apan is 
subject to conditions set out in domestic regulation. The estab lishment of 
press agencies by foreign investors is subject to reciprocity.  
Existing measures:  
FR: Ordonnance n  o 45-2646 du 2 novembre 1945 portant règlementation 
provisoire des agences de presse; and  
Loi n  o 86-897 du 1 août 1986 portant réforme du régime juridique de la  
presse.  
With respect to Cross-border trade in services – Market access:  
In HU : For supply of news and press agencies services.  
(d) Gambling and betting services (CPC 96492)  
The EU, with the exception of  MT : The supply of gambling activities, which 
involve wagering a stake with pecuniary value in games of chanc e, including 
in particular lotteries, scratch cards, gambling services offer ed in casinos, 
gambling arcades or licensed premises, betting services, bingo services and 
gambling services operated by and for the benefit of charities or non-profit- 
making organisations.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 931
 
This reservation does not apply to games of skill, gambling mac hines that do 
not give prizes or that give prizes only in the form of free ga mes, and 
promotional games, whose exclusive purpose is to encourage the sale of 
goods or services which are not covered by this exclusion.  
Reservation No. 20 – Transport services and auxiliary transport services  
Sector:  Transport services  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Maritime transport – any other commercial activity undertaken from a 
ship 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
The EU: The nationality of the crew on a seagoing or non-seagoing ves sel. 
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Most-favoured-nation treatment, Senior management and boards of  directors:  
The EU, except  LV and  MT : For the purpose of registering a vessel and 
operating a fleet under the national flag of the state of estab lishment (all 
commercial marine activity undertaken from a seagoing ship, inc luding 
fishing, aquaculture, and services incidental to fishing; inter national 
passenger and freight transportation (CPC 721); and services au xiliary to 
maritime transport).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
The EU: With respect to Japan when action undertaken or officially de cided 
by Japan restricts or prohibits European Union shipping operato rs from 
entering Japanese ports, or from loading and unloading cargoes in Japan.  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In MT : Exclusive rights exist for the maritime link to mainland Euro pe 
through Italy with Malta (CPC 7213, 7214, part of 742, 745, par t of 749).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 932
 
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In SK : Foreign investors must have their principal office in the Slo vak 
Republic in order to apply for a licence enabling them to provi de a service 
(CPC 722).  
(b) Auxiliary services to maritime transport  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
The EU: The supply of pilotage and berthing services. For greater cer tainty, 
regardless of the criteria which may apply to the registration of ships in a 
Member State of the European Union, the European Union reserves  the right 
to require that only ships registered on the national registers  of Member 
States of the European Union may provide pilotage and berthing services 
(CPC 7452).  
The EU, with the exception of  LT and LV: Only vessels carrying the flag of 
a Member State of the European Union may provide pushing and to wing 
services (CPC 7214).  
In LT: Only juridical persons of Lithuania or juridical persons of a  Member 
State of the European Union with branches in Lithuania that hav e a Certifi­
cate issued by the Lithuanian Maritime Safety Administration ma y provide 
pilotage and berthing, pushing and towing services (CPC 7214).  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In BE: Cargo handling services can only be operated by accredited wo rkers, 
eligible to work in port areas designated by royal decree (CPC 741).  
Existing measures:  
BE: Loi du 8 juin 1972 organisant le travail portuaire;  
Arrêté royal du 12 janvier 1973 instituant une Commission parit aire des ports 
et fixant sa dénomination et sa compétence;  
Arrêté royal du 4 septembre 1985 portant agrément d'une organis ation 
d'employeur (Anvers);  
Arrêté royal du 29 janvier 1986 portant agrément d'une organisa tion 
d'employeur (Gand);  
Arrêté royal du 10 juillet 1986 portant agrément d'une organisa tion 
d'employeur (Zeebrugge);  
Arrêté royal du 1  er mars 1989 portant agrément d'une organisation 
d'employeur (Ostende); and  
Arrêté royal du 5 juillet 2004 relatif à la reconnaissance des ouvriers 
portuaires dans les zones portuaires tombant dans le champ d'ap plication 
de la loi du 8 juin 1972 organisant le travail portuaire, tel q ue modifié.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 933
 
(c) Inland waterways transport and auxiliary services to inland waterways 
transport  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Most-favoured-nation treatment, Senior management and boards of  directors,  
Prohibition of performance requirements and Cross-border trade in services –  
Market access, National treatment, Most-favoured-nation treatme nt: 
The EU: Inland waterways passenger and freight transportation (CPC 72 2); 
and services auxiliary to inland waterways transportation.  
For greater certainty this reservation also covers the supply o f cabotage 
transport on inland waterways (CPC 722).  
(d) Rail transport and auxiliary services to rail transport  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In EU: Railway passenger and freight transportation (CPC 711).  
In FI: For cross-border supply of rail transport. With regard to est ablishment 
of rail passenger transport services, currently, there are excl usive rights 
(granted to VR-Group Ltd that is 100 per cent owned by the Stat e) until 
2017 in Helsinki Metropolitan Area and elsewhere until 2019 in this field, 
which may be renewed (CPC 7111, 7112).  
In LT : Maintenance and repair services of rail transport equipment a re 
subject to a state monopoly (CPC 86764, 86769, part of 8868).  
In SE (with respect only to Market access): Maintenance and repair s ervices 
of rail transport equipment are subject to an economic needs te st when an 
investor intends to establish its own terminal infrastructure f acilities. Main 
criteria: space and capacity constraints (CPC 86764, 86769, par t of 8868).  
Existing measures:  
FI: Rautatielaki (Railway Act) (304/2011).  
SE: Planning and Building Act (2010:900).  
(e) Road transport (passenger transportation, freight transportation, inter ­
national truck transport services) and services auxiliary to road 
transport  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
The EU: 
(i) to require establishment and to limit the cross-border supp ly of road 
transport services (CPC 712).  
(ii) to limit the supply of cabotage within a Member State of t he European 
Union by foreign investors established in another Member State of the 
European Union (CPC 712).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 934
 
(iii) an economic needs test may apply to taxi services in the European 
Union setting a limit on the number of service suppliers. Main 
criteria: Local demand as provided in applicable laws (CPC 7122 1). 
With respect to Investment liberalisation – Market access:  
In BE: A maximum number of licences can be fixed by law (CPC 71221).  
Existing measures:  
EU: Regulation (EC) No 1071/2009 of the European Parliament and o f the 
Council of 21 October 2009 establishing common rules concerning  the 
conditions to be complied with to pursue the occupation of road  transport 
operator and repealing Council Directive 96/26/EC;  
Regulation (EC) No 1072/2009 of the European Parliament and of the 
Council of 21 October 2009 on common rules for access to the in ternational 
road haulage market; and  
Regulation (EC) No 1073/2009 of the European Parliament and of the 
Council of 21 October 2009 on common rules for access to the in ternational 
market for coach and bus services, and amending Regulation (EC)  
No 561/2006.  
In IT: An economic needs test is applied to limousine services. Main  
criteria: number of and impact on existing establishments, popu lation 
density, geographical spread, impact on traffic conditions and creation of 
new employment.  
An economic needs test is applied to intercity bussing services . Main 
criteria: number of and impact on existing establishments, popu lation 
density, geographical spread, impact on traffic conditions and creation of 
new employment.  
An economic needs test is applied to the supply of freight tran sportation 
services. Main criteria: local demand (CPC 712).  
Existing measures:  
IT: Legislative decree 285/1992 (Road Code and subsequent amendme nts) 
article 85;  
Legislative Decree 395/2000 article 8 (road transport of passen gers);  
Law 21/1992 (Framework law on non-scheduled public road transpo rt of 
passengers);  
Law 218/2003 article 1 (transport of passenger through rented b uses with 
driver); and  
Law 151/1981 (framework law on public local transport).  
In PT: For passenger transportation, an economic needs test is appli ed to the 
supply of limousine services. Main criteria: number of and impa ct on 
existing establishments, population density, geographical sprea d, impact on 
traffic conditions and creation of new employment (CPC 712).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In LV: For passenger and freight transportation services, an authori sation is 
required, which is not extended to foreign registered vehicles.  Established 
entities are required to use nationally registered vehicles (CP C 712).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 935
 
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG : For passenger and freight transportation, exclusive rights or  auth­
orisations may only be granted to nationals of a Member State o f the 
European Union and to juridical persons of the European Union h aving 
their headquarters in the European Union. Incorporation is requ ired. 
Condition of nationality of a Member State of the European Unio n for 
natural persons (CPC 712).  
In MT : For public bus service: The entire network is subject to a co ncession 
which includes a Public Service Obligation agreement to cater f or certain 
social sectors (such as students and the elderly) (CPC 712).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, and Cross-border trade in services – Market access, National  
treatment:  
In FI: Authorisation is required to provide road transport services,  which is 
not extended to foreign registered vehicles (CPC 712).  
With respect to Investment liberalisation – Market access, Nati onal 
treatment:  
In FR: Non-European Union investors are not allowed to provide inter city 
bussing services (CPC 712).  
With respect to Investment liberalisation – Market access:  
In ES: For passenger transportation, an economic needs test applies to 
services provided under CPC 7122. Main criteria: local demand. An 
economic needs test applies for intercity bussing services. Mai n criteria: 
number of and impact on existing establishments, population den sity, 
geographical spread, impact on traffic conditions and creation of new 
employment.  
In SE: Maintenance and repair services of road transport equipment a re 
subject to an economic needs test when an investor intends to e stablish 
its own terminal infrastructure facilities. Main criteria: spac e and capacity 
constraints (CPC 6112, 6122, 86764, 86769, part of 8867).  
In SK: For freight transportation, an economic needs test is applied . Main 
criteria: local demand (CPC 712).  
With respect to Cross-border trade in services – Market access:  
In BG : To require establishment for supporting services to road tran sport 
(CPC 744).  
Existing measures:  
EU: Regulation (EC) No 1071/2009 of the European Parliament and o f the 
Council of 21 October 2009 establishing common rules concerning  the 
conditions to be complied with to pursue the occupation of road  transport 
operator and repealing Council Directive 96/26/EC;  
Regulation (EC) No 1072/2009 of the European Parliament and of the 
Council of 21 October 2009 on common rules for access to the in ternational 
road haulage market; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 936
 
Regulation (EC) No 1073/2009 of the European Parliament and of the 
Council of 21 October 2009 on common rules for access to the in ternational 
market for coach and bus services, and amending Regulation (EC)  
No 561/2006.  
FI: Laki kaupallisista tavarankuljetuksista tiellä (Act on Commer cial Road 
Transport) 693/2006; and  
Ajoneuvolaki (Vehicles Act) 1090/2002.  
SE: Planning and Building Act (2010:900).  
(f) Space transport and rental of space craft  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Prohibition of performance requirements, Senior mana gement  
and boards of directors and Cross-border trade in services – Ma rket 
access, National treatment:  
The EU: The transportation services via space and the rental of space  craft 
(CPC 733, part of 734).  
(g) Most-favoured-nation exemptions  
With respect to Investment liberalisation –Most-favoured-nation  treatment,  
and Cross-border trade in services –Most-favoured-nation treatm ent: 
(i) Transport (cabotage) other than maritime transport  
In FI: According differential treatment to a country pursuant to 
existing or future bilateral agreements exempting foreign regis tered 
vehicles from the general prohibition from providing cabotage 
transport (including combined transport, road and rail) in Finl and 
on the basis of reciprocity (part of CPC 711, part of 712, part  of 
722).  
(ii) Supporting services for maritime transport  
In BG: In so far as Japan allows service suppliers from Bulgaria to 
supply cargo-handling services and storage and warehouse servic es 
in sea and river harbours, including services relating to conta iners 
and goods in containers, Bulgaria will allow service suppliers from 
Japan to supply cargo-handling services and storage and warehou se 
services in sea and river harbours, including services relating  to 
containers and goods in containers under the same conditions (p art 
of CPC 741, part of 742).  
(iii) Rental or leasing of vessels  
In DE : Chartering-in of foreign ships by consumers resident in 
Germany may be subject to a condition of reciprocity (CPC 7213,  
7223, 83103).  
(iv) Road and rail transport  
The EU: To accord differential treatment to a country pursuant to 
existing or future bilateral agreements relating to internation al road 
haulage (including combined transport – road or rail) and passe nger 
transport, concluded between the European Union or the Member 
States of the European Union and a third country (CPC 7111, 
7112, 7121, 7122, 7123). That treatment may:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 937
 
— reserve or limit the supply of the relevant transport service s 
between the contracting Parties or across the territory of the 
contracting Parties to vehicles registered in each contracting 
Party (  1 ); or 
— provide for tax exemptions for such vehicles.  
(v) Road transport  
In BG : Measures taken under existing or future agreements, which 
reserve or restrict the supply of these kinds of transportation  services 
and specify the terms and conditions of this supply, including transit 
permits or preferential road taxes, in the territory of Bulgari a or 
across the borders of Bulgaria (CPC 7121, 7122, 7123).  
In CZ: Measures that are taken under existing or future agreements, 
and which reserve or limit the supply of transport services and  
specify operating conditions, including transit permits or pref erential 
road taxes of a transport services into, in, across and out of the 
Czech Republic to the contracting parties concerned (CPC 7121, 
7122, 7123).  
In ES: Authorisation for the establishment of a commercial presence 
in Spain may be refused to service suppliers whose country of o rigin 
does not accord effective market access to service suppliers of  Spain 
(CPC 7123).  
Existing measures:  
Ley 16/1987, de 30 de julio, de Ordenación de los Transportes 
Terrestres.  
In HR : Measures applied under existing or future agreements on 
international road transport and which reserve or limit the sup ply 
of transport services and specify operating conditions, includi ng 
transit permits or preferential road taxes of transport service s into, 
in, across and out of Croatia to the parties concerned (CPC 712 1, 
7122, 7123).  
In LT: Measures that are taken under bilateral agreements and which 
set the provisions for transport services and specify operating  
conditions, including bilateral transit and other transport per mits for 
transport services into, through and out of the territory of Li thuania 
to the contracting parties concerned, and road taxes and levies  (CPC 
7121, 7122, 7123).  
In SK: Measures that are taken under existing or future agreements, 
and which reserve or limit the supply of transport services and  
specify operating conditions, including transit permits or pref erential 
road taxes of a transport services into, in, across and out of the 
Slovak Republic to the contracting parties concerned (CPC 7121,  
7122, 7123).  
(vi) Rail transport  
In BG , CZ and  SK: For existing or future agreements, and which 
regulate traffic rights and operating conditions, and the suppl y of 
transport services in the territory of Bulgaria, the Czech Repu blic 
and Slovakia and between the countries concerned. (CPC 7111, 
7112).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 938  
( 1 ) With regard to Austria the part of the most-favoured-nation t reatment exemption 
regarding traffic rights covers all countries with whom bilater al agreements on road 
transport or other arrangements relating to road transport exis t or may be considered 
in future.
 (vii) Air transport - Services auxiliary to air transport  
The EU: According differential treatment to a third country pursuant 
to existing or future bilateral agreements relating to ground-h andling 
services.  
(viii) Road and rail transport  
In EE: when according differential treatment to a country pursuant t o 
existing or future bilateral agreements on international road t ransport 
(including combined transport-road or rail), reserving or limit ing the 
supply of a transport services into, in, across and out of Esto nia to 
the contracting Parties to vehicles registered in each contract ing 
Party, and providing for tax exemption for such vehicles (part of 
CPC 711, part of 712, part of 721).  
(ix) All passenger and freight transport services other than ma ritime and 
air transport  
In PL: In so far as Japan allows the supply of transport services in to 
and across the territory of Japan by passenger and freight tran sport 
suppliers of Poland, Poland will allow the supply of transport 
services by passenger and freight transport suppliers of Japan into 
and across the territory of Poland under the same conditions.  
Reservation No. 21 – Agriculture, fishing and water  
Sector:  Agriculture, hunting, forestry; fishing, aquaculture, 
services incidental to fishing; collection, purification 
and distribution of water  
Industry classification:  ISIC Rev. 3.1 011, ISIC Rev. 3.1 012, ISIC Rev. 3.1 
013, ISIC Rev. 3.1 014, ISIC Rev. 3.1 015, CPC 
8811, 8812, 8813 other than advisory and consultancy 
services; ISIC Rev. 3.1 0501, 0502, CPC 882  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Agriculture, hunting and forestry  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In HR : Agricultural and hunting activities.  
In HU: Agricultural activities (ISIC Rev. 3.1 011, 3.1 012, 3.1 013,  3.1 014, 
3.1 015, CPC 8811, 8812, 8813 other than advisory and consultan cy 
services).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 939
 
Existing measures:  
HR: Law on Agricultural Land (Official Gazette no. 152/08, 25/09,  153/09, 
21/10, 39/11 and 63/11), article 2.  
(b) Fishing, aquaculture and services incidental to fishing (ISIC Rev. 3.1 
0501, 0502, CPC 882)  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements, Most-favoured-nation treatment and Cross-border t rade in  
services – Market access, National treatment, Most-favoured-nat ion 
treatment:  
The EU: In particular within the framework of the Common Fisheries Po licy, 
and of fishing agreements with a third country, access to and u se of the 
biological resources and fishing grounds situated in maritime w aters coming 
under the sovereignty or within the jurisdiction of Member Stat es of the 
European Union, including:  
(i) regulating the landing of catches performed in the sub-quot as allocated 
to vessels of Japan or of a third country in European Union por ts; 
(ii) determining a minimum size for a company in order to prese rve both 
artisanal and coastal fishing vessels; or  
(iii) according differential treatment to Japan or a third coun try pursuant to 
existing or future bilateral agreements relating to fisheries.  
A commercial fishing licence granting the right to fish in the territorial 
waters of a Member State of the European Union may only be gran ted to 
vessels flying the flag of a Member State of the European Union . 
The nationality of the crew of a fishing vessel flying the flag  of a Member 
State of the European Union.  
The establishment of marine or inland aquaculture facilities.  
In FR: Nationals of non-European Union countries cannot participate in 
French maritime State property for fish, shellfish or algae far ming.  
With respect to Investment liberalisation – Market access, Nati onal 
treatment, Most-favoured-nation treatment and Cross-border trad e in  
services – Market access, National treatment:  
In BG : The taking of marine and river-living resources, performed by  
vessels in the internal marine waters, and the territorial sea of Bulgaria, 
shall be performed by vessels flying the flag of Bulgaria. A fo reign ship 
may not engage in commercial fishing in the exclusive economic zone save 
on the basis of an agreement between Bulgaria and the flag stat e. While 
passing through the exclusive economic zone, foreign fishing sh ips may not 
maintain their fishing gear in operational mode.  
(c) Collection, purification and distribution of water  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
The EU: For activities, including services relating to the collection , purifi­
cation and distribution of water to household, industrial, comm ercial or other 
users, including the supply of drinking water, and water manage ment.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 940
 
Reservation No. 22 – Energy related activities  
Sector:  Production of energy and related services  
Industry classification:  ISIC Rev. 3.1 10, 1110, 12, 120, 1200, 13, 14, 232, 
233, 2330, 40, 401, 4010, 402, 4020, part of 4030, 
CPC 613, 62271, 63297, 7131, 71310, 742, 7422, 
part of 88, 887.  
Type of reservation:  Market access  
National treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Energy services – general (ISIC Rev. 3.1 10, 1110, 13, 14, 232, 40, 401, 
402, part of 403, 41; CPC 613, 62271, 63297, 7131, 742, 7422, 887 (other 
than advisory and consulting services))  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
The EU : Where a Member State of the European Union permits foreign 
ownership of a gas or electricity transmission system, or an oi l and gas 
pipeline transport system, with respect to enterprises of Japan  controlled 
by natural persons or enterprises of a third country which acco unts for 
more than 5 per cent of the European Union's oil, natural gas o r electricity 
imports, in order to guarantee the security of the energy suppl y of the 
European Union as a whole, or of an individual Member State of the 
European Union. This reservation does not apply to advisory and  
consultancy services provided as services incidental to energy distribution.  
This reservation does not apply to  HR , HU  and  LT (for  LT, only CPC 
7131) with regard to the pipeline transport of fuels, nor to LV  with regard to 
services incidental to energy distribution, nor to SI with rega rd to services 
incidental to the distribution of gas (ISIC Rev. 3.1 401, 402, CPC 7131, 887 
other than advisory and consultancy services).  
In CY: For the manufacture of refined petroleum products in so far a s the 
investor is controlled by a natural or juridical person of a no n-European 
Union country which accounts for more than 5 per cent of the Eu ropean 
Union's oil or natural gas imports, as well as to the manufactu re of gas, 
distribution of gaseous fuels through mains on own account, the  production, 
transmission and distribution of electricity, the pipeline tran sportation of 
fuels, services incidental to electricity and natural gas distr ibution other 
than advisory and consulting services, wholesale services of el ectricity, 
retailing services of motor fuel, electricity and non-bottled g as (ISIC Rev. 
3.1 232, 4010, 4020, CPC 613, 62271, 63297, 7131, and 887 other  than 
advisory and consulting services).  
In FI: The transmission and distribution networks and systems of ene rgy and 
of steam and hot water.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 941
 
In FI: The quantitative restrictions in the form of monopolies or ex clusive 
rights for the importation of natural gas, and for the producti on and 
distribution of steam and hot water. Currently, natural monopol ies and 
exclusive rights exist (ISIC Rev. 3.1 40, CPC 7131, 887 other t han 
advisory and consultancy services).  
In FR: The electricity and gas transmission systems and oil and gas pipeline 
transport (CPC 7131).  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In BE: The energy distribution services, and services incidental to energy 
distribution (CPC 887 other than consultancy services).  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BE: For energy transmission services, regarding the types of lega l entities 
and to the treatment of public or private operators to whom BE has conferred 
exclusive rights. Establishment is required within the European  Union (ISIC 
Rev. 3.1 4010, CPC 71310).  
In BG: For services incidental to energy distribution (part of CPC 8 8). 
In PT: For the production, transmission and distribution of electric ity, the 
manufacturing of gas, the pipeline transportation of fuels, who lesale services 
of electricity, retailing services of electricity and non-bottl ed gas, and 
services incidental to electricity and natural gas distribution . Concessions 
for electricity and gas sectors are assigned only to limited co mpanies with 
their headquarters and effective management in PT (ISIC Rev. 3. 1 232, 4010, 
4020, CPC 7131, 7422, 887 other than advisory and consulting se rvices).  
In SK: An authorisation is required for the production, transmission  and 
distribution of electricity, manufacture of gas and distributio n of gaseous 
fuels, production and distribution of steam and hot water, pipe line trans­
portation of fuels, wholesale and retail of electricity, steam and hot water, 
and services incidental to energy distribution, including servi ces in the area 
of energy efficiency, energy savings and energy audit. An econo mic needs 
test is applied and the application may be denied only if the m arket is 
saturated. For all those activities, an authorisation may only be granted to 
a natural person with permanent residency in a Member State of the 
European Union or the EEA or a juridical person established in the 
European Union or the EEA (ISIC Rev. 3.1 4010, 4020, 4030, CPC 7131).  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In BE: With the exception of the mining of metal ores and other mini ng and 
quarrying, foreign enterprises controlled by natural persons or  enterprises of 
a third country which accounts for more than 5 per cent of the European 
Union's oil or natural gas or electricity imports may be prohib ited from 
obtaining control of the activity. Incorporation is required (n o branching) 
(ISIC Rev. 3.1 10, 1110, 13, 14, 232, part of 4010, part of 402 0, part of 
4030).  
Existing measures:  
EU: Directive 2009/72/EC of the European Parliament and of the Co uncil of 
13 July 2009 concerning common rules for the internal market in  electricity 
and repealing Directive 2003/54/EC; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 942
 
Directive 2009/73/EC of the European Parliament and of the Coun cil of 
13 July 2009 concerning common rules for the internal market in  natural 
gas and repealing Directive 2003/55/EC.  
BG: Energy Act.  
CY: The Regulation of the Electricity Market Laws of 2003 Law 
122(I)/2003 as amended by Laws 239(I)/2004, 143(I)/2005, 173(I) /2006, 
92(I)/2008, 211(I)/2012, 206(I)/2015 and 18(I)/2017;  
The Regulation of the Gas Market Laws of 2004 to 2007;  
The Petroleum (Pipelines) Law, Chapter 273 of the Constitution of the 
Republic of Cyprus;  
The Petroleum Law L.64(I)/1975; and  
The Petroleum and Fuel Specifications Laws of 2003 to 2009.  
FI: Maakaasumarkkinalaki (Natural Gas Market Act) (508/2000); and  
Sähkömarkkinalaki (Electricity Market Act) (386/1995).  
FR: Energy Code (L111-5, L111-53).  
PT: Decree-Law 230/2012 and Decree-Law 231/2012, 26 October - Nat ural 
Gas; 
Decree-Law 215-A/2012, and Decree-Law 215-B/2012, 8 October – E lec­
tricity; and  
Decree-Law 31/2006, 15 February – Crude oil/Petroleum products.  
SK: Act 51/1988 on Mining, Explosives and State Mining Administra tion; 
Act 569/2007 on Geological Activity, Article 5;  
Act 251/2012 on Energy, Articles 6 and 7; and  
Act 657/2004 on Thermal Energy, Article 5.  
(b) Electricity (ISIC Rev. 3.1 40, 401; CPC 62271, 887 (other than advisory 
and consulting services))  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
In FI: The importation of electricity. With respect to cross-border trade, the 
wholesale and retail of electricity.  
In FR: Only companies where 100 per cent of the capital is held by t he 
French State, by another public sector organisation or by Elect ricité de 
France (EDF), may own and operate electricity transmission or d istribution 
systems.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BG: For the production of electricity and the production of heat.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 943
 
In PT: The activities of electricity transmission and distribution a re carried 
out through exclusive concessions of public service.  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In BE : An individual authorisation for the production of electricity  of a 
capacity of 25 MW requires establishment in the European Union,  or in 
another State which has a similar regime to that enforced by Di rective 
96/92/EC of the European Parliament and of the Council of 19 De cember 
1996 concerning common rules for the internal market in electri city in place, 
and where the company has an effective and continuous link with  the 
economy.  
The offshore production of electricity within the offshore terr itory of BE is 
subject to concession and a joint venture obligation with a com pany from a 
Member State of the European Union, or a foreign company from a  country 
having a similar regime to that of Directive 2003/54/EC of the European 
Parliament and of the Council of 26 June 2003 concerning common  rules for 
the internal market in electricity and repealing Directive 96/9 2/EC, particu­
larly with regard to conditions relating to the authorisation a nd selection. 
Additionally, the company should have its central administratio n or its 
head office in a Member State of the European Union or a countr y 
meeting the above criteria, where it has an effective and conti nuous link 
with the economy.  
The construction of electrical power lines which link offshore production to 
the transmission network of Elia requires authorisation and the  company 
must meet the previously specified conditions, except for the j oint venture 
requirement.  
With respect to Cross-border trade in services – National treat ment:  
In BE : An authorisation is necessary for the supply of electricity b y an 
intermediary having customers established in BE who are connect ed to the 
national grid system or to a direct line whose nominal voltage is higher than 
70,000 volts. That authorisation may only be granted to a natur al or juridical 
person established in the EEA.  
With respect to Investment liberalisation – Market access:  
In FR: For the production of electricity.  
Existing measures:  
BE: Arrêté Royal du 11 octobre 2000 fixant les critères et la pro cédure 
d'octroi des autorisations individuelles préalables à la constr uction de 
lignes directes;  
Arrêté Royal du 20 décembre 2000 relatif aux conditions et à la  procédure 
d'octroi des concessions domaniales pour la construction et l'e xploitation 
d'installations de production d'électricité à partir de l'eau, des courants ou 
des vents, dans les espaces marins sur lesquels la Belgique peu t exercer sa 
juridiction conformément au droit international de la mer; and  
Arrêté Royal du 12 mars 2002 relatif aux modalités de pose de c âbles 
d'énergie électrique qui pénètrent dans la mer territoriale ou dans le territoire 
national ou qui sont installés ou utilisés dans le cadre de l'e xploration du 
plateau continental, de l'exploitation des ressources minérales  et autres 
ressources non vivantes ou de l'exploitation d'îles artificiell es, d'installations 
ou d'ouvrages relevant de la juridiction belge.  
FI: Maakaasumarkkinalaki (Natural Gas Market Act) (508/2000); and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 944
 
Sähkömarkkinalaki (Electricity Market Act) 588/2013.  
FR: Energy Code (L111-5, L111-53).  
PT: Decree-Law 215-A/2012; and  
Decree-Law 215-B/2012, 8 October – Electricity.  
(c) Fuels, gas, crude oil or petroleum products (ISIC Rev. 3.1 232, 40, 402; 
CPC 613, 62271, 63297, 7131, 71310, 742, 7422, part of 88, 887 (other 
than advisory and consulting services))  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
In FI: To prevent control or ownership of a liquefied natural gas (L NG) 
terminal (including those parts of the LNG terminal used for st orage or 
re-gasification of LNG) by foreign persons or enterprises for e nergy 
security reasons.  
In FR: Only companies where 100 per cent of the capital is held by t he 
French State, by another public sector organisation or by ENGIE , may own 
and operate gas transmission or distribution systems for reason s of national 
energy security.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In BE: For bulk storage services of gas, regarding the types of lega l entities 
and the treatment of public or private operators to whom Belgiu m has 
conferred exclusive rights. Establishment is required within th e European 
Union for bulk storage services of gas (part of CPC 742).  
In BG : For pipeline transportation, storage and warehousing of petro leum 
and natural gas, including transit transmission (CPC 71310, par t of CPC 
742).  
In PT: For the cross-border supply of storage and warehousing servic es of 
fuels transported through pipelines (natural gas). Also, conces sions relating to 
the transmission, distribution and underground storage of natur al gas and the 
reception, storage and regasification terminal of LNG are award ed through 
contracts concession, following public calls for tenders (CPC 7 131, CPC 
7422).  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In BE: The pipeline transport of natural gas and other fuels is subj ect to an 
authorisation requirement. An authorisation may only be granted  to a natural 
or juridical person established in a Member State of the Europe an Union (in 
accordance with Article 3 of the AR of 14 May 2002).  
Where the authorisation is requested by a company:  
(i) the company must be established in accordance with Belgian law, or 
the law of another Member State of the European Union, or the l aw of 
a third country, which has undertaken commitments to maintain a  
regulatory framework similar to the common requirements specifi ed 
in Directive 98/30/EC of the European Parliament and the Counci l of 
22 June 1998 concerning common rules for the internal market in  
natural gas; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 945
 
(ii) the company must hold its administrative seat, its princip al estab­
lishment or its head office within a Member State of the Europe an 
Union, or a third country, which has undertaken commitments to 
maintain a regulatory framework similar to the common requireme nts 
specified in Directive 98/30/EC of the European Parliament and the 
Council of 22 June 1998 concerning common rules for the interna l 
market in natural gas, provided that the activity of this estab lishment 
or head office represents an effective and continuous link with  the 
economy of the country concerned (CPC 7131).  
In BE: In general the supply of natural gas to customers (customers being 
both distribution companies and consumers whose overall combine d 
consumption of gas arising from all points of supply attains a minimum 
level of one million cubic metres per year) established in Belg ium is 
subject to an individual authorisation provided by the minister , except 
where the supplier is a distribution company using its own dist ribution 
network. Such an authorisation may only be granted to a natural  or 
juridical person established in a Member State of the European Union.  
In CY: For the cross-border supply of storage and warehousing servic es of 
fuels transported through pipelines, and the retail sales of fu el oil and bottled 
gas other than by mail order (CPC 613, CPC 62271, CPC 63297, CP C 7131, 
CPC 742).  
With respect to Investment liberalisation – Market access and C ross-border  
trade in services – Market access:  
In HU : The supply of pipeline transport services requires establishm ent. 
Services may be provided through a Contract of Concession grant ed by 
the state or the local authority. The supply of this service is  regulated by 
the Hungarian Concession Law (CPC 7131).  
With respect to Cross-border trade in services – Market access:  
In LT: For pipeline transportation of fuels and services auxiliary t o pipeline 
transport of goods other than fuel.  
Existing measures:  
BE: Arrêté Royal du 14 mai 2002 relatif à l'autorisation de trans port de 
produits gazeux et autres par canalisations; and  
Loi du 12 avril 1965 relative au transport de produits gazeux e t autres par 
canalisations (article 8.2).  
BG: Energy Act.  
CY: The Regulation of the Electricity Market Law of 2003 Law 122( I)/2003 
as amended by Laws 239(I)/2004, 143(I)/2005, 173(I)/2006, 92(I) /2008, 
211(I)/2012, 206(I)/2015 and 18(I)/2017;  
The Regulating of the Gas Market Laws of 2004 to 2007;  
The Petroleum (Pipelines) Law, Chapter 273 of the Constitution of the 
Republic of Cyprus;  
The Petroleum Law L.64(I)/1975; and  
The Petroleum and Fuel Specifications Laws of 2003 to 2009.  
FI: Maakaasumarkkinalaki (Natural Gas Market Act) (508/2000).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 946
 
FR: Energy Code (L111-5, L111-53).  
HU: Act XVI of 1991 about Concessions.  
LT: Law on Natural Gas of the Republic of Lithuania of 10 October  2000 
No VIII-1973.  
PT: Decree-Law 230/2012 and Decree-Law 231/2012, 26 October - Nat ural 
Gas; 
Decree-Law 215-A/2012, and Decree-Law 215-B/2012, 8 October – E lec­
tricity; and  
Decree-Law 31/2006, 15 February – Crude oil/Petroleum products.  
(d) Nuclear (ISIC Rev. 3.1 12, 3.1 23, 120, 1200, 233, 2330, 40, part of 4010, 
CPC 887))  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In DE: For the production, processing or transportation of nuclear m aterial 
and generation or distribution of nuclear-based energy.  
With respect to Investment liberalisation – Market access, Nati onal treatment  
and Cross-border trade in services – Market access, National tr eatment:  
In AT and  FI: for the production, processing or transportation of nuclear 
material and generation or distribution of nuclear-based energy . 
In BE: For the production, processing or transportation of nuclear m aterial 
and generation or distribution of nuclear-based energy.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements:  
In HU  and  SE: For the processing of nuclear fuel and nuclear-based elec­
tricity generation.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors:  
In BG : For the processing of fissionable and fusionable materials or  the 
materials from which they are derived, as well as to the trade therewith, to 
the maintenance and repair of equipment and systems in nuclear energy 
production facilities, to the transportation of those materials  and the refuse 
and waste matter of their processing, to the use of ionising ra diation, and on 
all other services relating to the use of nuclear energy for pe aceful purposes 
(including engineering and consulting services and services rel ating to 
software etc.).  
With respect to Investment liberalisation – Market access, Nati onal treatment:  
In FR: These activities must respect the obligations of the Euratom- Japan 
Agreement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 947
 
Existing measures:  
AT: Bundesverfassungsgesetz für ein atomfreies Österreich (Consti tutional 
Act for a Nonnuclear Austria) BGBl. I Nr. 149/1999.  
BG: Safe Use of Nuclear Energy Act.  
FI: Ydinenergialaki (Nuclear Energy Act) (990/1987).  
HU: Act CXVI of 1996 on Nuclear Energy; and  
Government Decree Nr. 72/2000 on Nuclear Energy.  
SE: The Swedish Environmental Code (1998:808); and  
Law on Nuclear Technology Activities (1984:3).  
Reservation No. 23 – Other services not included elsewhere  
Sector:  Other services not included elsewhere  
Industry classification:  CPC 9703, part of CPC 612, part of CPC 621, part of 
CPC 625, part of 85990  
Type of reservation:  Market access  
National treatment  
Most-favoured-nation treatment  
Prohibition of performance requirements  
Senior management and boards of directors  
Section:  Investment liberalisation and Cross-border trade in 
services  
Description:  
The EU reserves the right to adopt or maintain any measure with respe ct to the 
following:  
(a) Funeral, cremation services and undertaking services (CPC 9703)  
With respect to Investment liberalisation – Market access:  
In FI: Cremation services and operation/maintenance of cemeteries an d 
graveyards can only be performed by the state, municipalities, parishes, 
religious communities or non-profit foundations or societies.  
In PT: Commercial presence is required to provide funeral and undert aking 
services. EEA nationality is required in order to become a tech nical manager 
for entities providing funeral and undertaking services.  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors and Cross-border trad e in  
services – Market access, National treatment:  
In DE: Only juridical persons established under public law may opera te a 
cemetery. The creation and operation of cemeteries and services  related to 
funerals are carried out as governmental services.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 948
 
In SE: Church of Sweden or local authority monopoly on cremation and  
funeral services.  
In SI: Funeral, cremation and undertaking services.  
Existing measures:  
FI: Hautaustoimilaki (Act on Burial Service) (457/2003).  
PT: Decree-Law 10/2015, of 16 January.  
SE: Begravningslag (1990:1144).  
(b) Other business-related services  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In CZ: Auction services in the Czech Republic are subject to licence . To 
obtain a licence (for the supply of voluntary public auctions),  a company 
must be incorporated in the Czech Republic and a natural person  is required 
to obtain a residency permit, and the company, or natural perso n must be 
registered in the Commercial Register of the Czech Republic (pa rt of CPC 
612, part of CPC 621, part of CPC 625, part of 85990).  
Existing measures:  
CZ: Act no.455/1991 Coll., Trade Licence Act; and  
Act no. 26/2000 Coll., on public auctions.  
With respect to Cross-border trade in services – Market access,  National  
treatment:  
In LT: State enterprise ‘Infostruktura’ has exclusive rights to prov ide the 
following services: data transmission through secure state data  transmission 
networks, granting of internet addresses ending ‘gov.lt’, certi fication of elec­
tronic cash-registers.  
Existing measures:  
LT: Government Resolution of 28 May 2002 No. 756 on the approval of the 
standard procedure for setting prices and tariffs of goods and services of a 
monopolistic nature provided by state owned enterprises and pub lic insti­
tutions established by ministries, governmental institutions an d county 
governors and assigned to them.  
With respect to Cross-border trade in services – Market access:  
In FI: Require establishment in Finland or elsewhere in the EEA in o rder to 
provide electronic identification services.  
Existing measures:  
FI: Laki vahvasta sähköisestä tunnistamisesta ja sähköisistä luot tamuspalve­
luista 617/2009 (Act on Strong Electronic Identification and El ectronic Trust 
Services 617/2009).  
(c) New services  
With respect to Investment liberalisation – Market access, Nati onal treatment,  
Senior management and boards of directors, Prohibition of perfo rmance  
requirements and Cross-border trade in services – Market access , National  
treatment:  
The EU: For the provision of new services other than those classified  in the 
United Nations Provisional Central Product Classification (CPC) , 1991.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 949
 
Schedule of Japan  
Headnotes  
1. This Schedule sets out, in accordance with Articles 8.12, 8. 18 and 8.24, the 
reservations taken by Japan with respect to specific sectors, s ub-sectors or 
activities for which it may maintain existing, or adopt new or more 
restrictive, measures that do not conform with obligations impo sed by:  
(a) Article 8.7 or 8.15;  
(b) Article 8.8 or 8.16;  
(c) Article 8.9 or 8.17;  
(d) Article 8.10; or  
(e) Article 8.11.  
2. Each reservation sets out the following elements:  
(a) ‘Sector’ refers to the general sector in which the reservat ion is taken;  
(b) ‘Sub-Sector’ refers to the specific sector in which the res ervation is 
taken;  
(c) ‘Industry Classification’ refers, where applicable, and onl y for trans­
parency purposes, to the activity covered by the reservation ac cording 
to domestic or international industry classification codes;  
(d) ‘Obligations Concerned’ specifies the obligations referred to in paragraph 
1 for which the reservation is taken;  
(e) ‘Description’ sets out the scope of the sectors, sub-sector s or activities 
covered by the reservation; and  
(f) ‘Existing Measures’ identifies, for transparency purposes, existing 
measures that apply to the sectors, sub-sectors or activities c overed by 
the reservation.  
3. In the interpretation of a reservation, all elements of the reservation shall be 
considered. The ‘Description’ element shall prevail over all th e other 
elements.  
4. With respect to financial services:  
(a) for prudential reasons within the context of Article 8.65, Japan shall not 
be prevented from taking measures such as non-discriminatory li mi­
tations on juridical forms of a commercial presence. For the sa me 
reasons, Japan shall not be prevented from applying non-discrim inatory 
limitations concerning admission to the market of new financial  services 
which shall be consistent with a regulatory framework aimed at 
achieving those prudential objectives. In this context, securit ies firms 
are allowed to deal in securities defined in the relevant laws of Japan, 
and banks are not allowed to deal in those securities unless al lowed in 
accordance with those laws; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 950
 
(b) services supplied in the territory of the European Union to  the service 
consumer in Japan without any active marketing from the service  
supplier are considered as services supplied under subparagraph  (d)(ii) 
of Article 8.2.  
5. With respect to maritime transport services, measures affect ing cabotage in 
maritime transport services are not listed in this Schedule, as  these are 
excluded from the scope of Section B of Chapter 8, pursuant to subparagraph 
2(a) of Article 8.6 and Section C of Chapter 8, pursuant to sub paragraph 2(a) 
of Article 8.14.  
6. Laws and regulations of Japan with regard to spectrum availa bility affecting 
obligations under Articles 8.7 and 8.15 are not included in thi s Schedule of 
Japan, taking into account the Attachment 6 of Guidelines for t he Scheduling 
of Specific Commitments (WTO Document S/L/92, dated 28 March 20 01). 
7. For the purposes of the Schedule of Japan in this Annex, ‘JS IC’ means Japan 
Standard Industrial Classification set out by the Ministry of I nternal Affairs 
and Communications, and revised on 30 October 2013. 
1 Sector:  All Sectors  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Article 8.7)  
National treatment (Article 8.8)  
Senior management and boards of directors (Article 8.10)  
Description:  Investment liberalisation  
1. When transferring or disposing of its equity interests in, o r the assets of, a 
state enterprise or a governmental entity, Japan reserves the r ight to: 
(a) prohibit or impose limitations on the ownership of those in terests or 
assets by entrepreneurs of the European Union or their investme nt; 
(b) impose limitations on the ability of entrepreneurs of the E uropean Union 
or their investment as owners of those interests or assets to c ontrol any 
resulting enterprise; or 
(c) adopt or maintain any measure relating to the nationality o f executives, 
managers or members of the board of directors of any resulting 
enterprise.  
2. Notwithstanding paragraph 1, the central level of the Govern ment of Japan 
shall not adopt any prohibition, limitation or measure referred  to in paragraph 
1 by new laws or regulations following the initial transfer fro m the central 
level of the Government of Japan to an entrepreneur of the Euro pean Union 
or to its investment of the interests or assets referred to in paragraph 1. (  1 ) 
_____________  
( 1 ) For greater certainty, the central level of the Government of  Japan can maintain such prohibition, limitation or measure tha t is 
adopted or maintained at the initial transfer.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 951
 
Existing Measures:  
2 Sector:  All Sectors  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure relat ing to investments 
in or the supply of telegraph services, betting and gambling se rvices, manufacture 
of tobacco products, manufacture of Bank of Japan notes, mintin g and sale of 
coinage and postal services in Japan. (  1 ) 
Existing Measures:  Telecommunications Business Law (Law No. 86 of 1984)  
Supplementary Provisions, Article 5  
Postal Law (Law No. 165 of 1947), Article 2  
Law Concerning Correspondence Delivery Provided by Private Oper ators (Law 
No. 99 of 2002)  
Horse Racing Law (Law No. 158 of 1948), Article 1-2  
Law relating to Motorboat Racing (Law No. 242 of 1951), Article  2 
Bicycle Racing Law (Law No. 209 of 1948), Article 1  
Auto Racing Law (Law No. 208 of 1950), Article 3  
Lottery Law (Law No. 144 of 1948), Article 4  
Bank of Japan Act (Law No. 89 of 1997), Articles 46 and 49  
The Law relating to Unit of Currency and Issue of Coin (Law No.  42 of 1987), 
Articles 4 and 10  
Sports Promotion Lottery Law (Law No. 63 of 1998), Article 3  
3 Sector:  All Sectors (Unrecognised or Technically Unfeasible Services)  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
_____________  
( 1 ) For the purposes of this reservation, ‘postal services’ means  delivery of other persons' correspondence (tanin-no-shinsho-no -sotatsu) 
specified in paragraph 2 of Article 4 of Postal Law (Law No. 16 5 of 1947) and correspondence delivery service (shinshobin-no- 
ekimu) within the meaning of the Law Concerning Correspondence Delivery Provided by Private Operators (Law No. 99 of 2002), 
but does not include special correspondence delivery services ( tokutei-shinshobin-ekimu) within the meaning of the latter Law.  
Services not included in this definition include delivery of pa rcels, packages, goods, direct mail and periodicals.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 952
 
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure re lating to services 
other than those recognised or other than those that should hav e been 
recognised by the Government of Japan owing to the circumstance s at the 
time of entry into force of this Agreement.  
2. Any services classified positively and explicitly in JSIC or  CPC, at the time of 
entry into force of this Agreement should have been recognised by the 
Government of Japan at that time.  
3. Japan reserves the right to adopt or maintain any measure re lating to the 
supply of services in any mode of supply in which those service s were not 
technically feasible at the time of entry into force of this Ag reement.  
Existing Measures:  
4 Sector:  Aerospace Industry  
Sub-Sector:  Space Industry  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure re lating to 
investments in space industry.  
2. Japan reserves the right to adopt or maintain any measure re lating to the 
supply of services in space industry, including: 
(a) services based on technological inducement contracts for im porting tech­
nology for development, production or use; 
(b) production services on fee or contract basis; 
(c) repair and maintenance services; and 
(d) space transportation services.  
Existing Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 
and 30  
5 Sector:  Arms and Explosives Industry  
Sub-Sector:  Arms Industry  
Explosives Manufacturing Industry  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 953
 
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure re lating to 
investments in arms industry and explosives manufacturing indus try. 
2. Japan reserves the right to adopt or maintain any measure re lating to the 
supply of services in arms industry and explosives manufacturin g industry, 
including: 
(a) services based on technological inducement contracts for im porting tech­
nology for development, production or use; 
(b) production services on fee or contract basis; and 
(c) repair and maintenance services.  
Existing Measures:  Ordnance Manufacturing Law (Law No. 145 of 1953), Article 5  
Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), A rticles 27 
and 30  
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 1980), 
Articles 3 and 5  
6 Sector:  Information and Communications  
Sub-Sector:  Broadcasting Industry  
Industry Classification:  JSIC 380  Establishments engaged in administrative or ancillary economic  
activities  
JSIC 381  Public broadcasting, except cablecasting  
JSIC 382  Private-sector broadcasting, except cablecasting  
JSIC 383  Cablecasting  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure re lating to 
investments or the supply of services in broadcasting industry.  
2. For the purposes of this reservation, ‘broadcasting’ means t he transmission of 
telecommunications with the aim of direct reception by the publ ic (paragraph 
1 of Article 2 of the Broadcast Law) and does not include on-de mand services 
including those services provided over the internet.  
Existing Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27  
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 1980), 
Article 3  
Radio Law (Law No. 131 of 1950), Chapter 2  
Broadcast Law (Law No. 132 of 1950), Chapters 2 and 5 to 8  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 954
 
7 Sector:  Education and Learning Support  
Sub-Sector:  Primary and Secondary Educational Services  
Industry Classification:  JSIC 811  Kindergartens  
JSIC 812  Elementary schools  
JSIC 813  Lower secondary schools  
JSIC 814  Upper secondary schools, secondary schools  
JSIC 815  School for special needs education  
JSIC 819  Integrated centres for early childhood education and care  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure relat ing to investments 
or the supply of primary and secondary educational services.  
Existing Measures:  Fundamental Law of Education (Law No. 120 of 2006), Article 6  
School Education Law (Law No. 26 of 1947), Article 2  
Private School Law (Law No. 270 of 1949), Article 3  
Law Concerning Advancement of Comprehensive Service Related to Education, 
Child Care, etc. of Preschool Children (Law No.77 of 2006)  
8 Sector:  Energy  
Sub-Sector:  Electricity Utility Industry  
Gas Utility Industry  
Nuclear Energy Industry  
Industry Classification (  1 ): JSIC 0519*1  Miscellaneous metal mining  
JSIC 2391  Nuclear fuel  
JSIC 281*2  Electronic devices  
JSIC 282*2  Electronic parts  
JSIC 289*2  Miscellaneous electronic parts, devices and electronic circuit s 
JSIC 291*2  Electrical generating, transmission and distribution apparatus  
JSIC 292*2  Industrial electrical apparatus  
_____________  
( 1 ) An asterisk (*1) on the JSIC number indicates that the activi ties covered by the reservation under such number are limited t o nuclear 
materials. An asterisk (*2) on the JSIC numbers indicates that the activities covered by the reservation under such numbers ar e 
limited to the activities related to nuclear energy industry.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 955
 
JSIC 2952*2  Primary batteries (dry and wet)  
JSIC 296*2  Electronic equipment  
JSIC 297*2  Electric measuring instruments  
JSIC 299*2  Miscellaneous electrical machinery equipment and supplies  
JSIC 30*2  Manufacture of information and communication electronics 
equipment  
JSIC 313*2  Shipbuilding and repairing, and marine engines  
JSIC 3159*2  Miscellaneous industrial trucks and parts and accessories  
JSIC 3199*2  Transportation equipment, n.e.c.  
JSIC 33  Production, transmission and distribution of electricity  
JSIC 34  Production and distribution of gas  
JSIC 8899*2  Waste disposal business, n.e.c.  
JSIC 9011*2  General machine repair shops, except construction and mining 
machinery  
JSIC 902*2  Electrical machinery, apparatus, appliances and supplies repai r shop  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11) (  1 ) 
Most-favoured-nation treatment (Article 8.17)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure relat ing to investments 
or the supply of services in the energy industry listed in the ‘sub-sector’ element.  
Existing Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Articles 27 
and 30  
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 1980), 
Articles 3 and 5  
Electricity Business Law (Law No.170 of 1964), Chapter 2  
Gas Business Law (Law No.51 of 1954), Chapter 3  
Specified Radioactive Waste Final Disposal Law (Law No. 117 of 2000), Chapter 5  
_____________  
( 1 ) With respect to the obligation under Article 8.11, this reser vation applies only to measures which are not inconsistent with  the 
obligations under the Agreement on Trade-Related Investment Mea sures. ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 956
 
9 Sector:  Financial Services  
Sub-Sector:  Banking and Other Financial Services (excluding insurance)  
Industry Classification:  
Obligations Concerned:  Market access (Article 8.15)  
National treatment (Article 8.16)  
Description:  Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure with respect to 
cross-border trade in financial services for banking and other financial services, 
other than the following services set out in subparagraphs (a) to (d) through the 
mode of supply defined in subparagraph (d)(i) of Article 8.2 an d the following 
service set out in subparagraph (e) through the mode of supply defined in sub­
paragraph (d)(ii) of Article 8.2: (  1 ) 
(a) securities-related transactions with financial institutions  and other entities in 
Japan as prescribed by the relevant laws and regulations of Jap an; 
(b) sales of a beneficiary certificate of an investment trust a nd an investment 
security, through securities firms in Japan; (  2 ) 
(c) the following services to a collective investment scheme: 
(i) investment advice; and 
(ii) portfolio management services, excluding: 
(A) trustee services; and 
(B) custodial services and execution services that are not rela ted to 
managing a collective investment scheme (  3 ). 
(d) provision and transfer of financial information and financi al data processing 
as referred to in subparagraph (a)(ii)(K) of Article 8.59 and a dvisory and 
other auxiliary services, excluding intermediation, relating to  banking and 
other financial services as referred to in subparagraph (a)(ii) (L) of 
Article 8.59; and 
(e) the services as referred to in subparagraph (a)(ii) of Arti cle 8.59.  
Existing Measures:  Financial Instruments and Exchange Law (Law No. 25 of 1948), A rticles 29, 29- 
2 and 61  
10 Sector:  Financial Services  
Sub-Sector:  Insurance and Insurance-related Services  
Industry Classification:  
Obligations Concerned:  Market access (Article 8.15)  
National treatment (Article 8.16)  
_____________  
( 1 ) With respect to subparagraphs (a) to (d) of this reservation,  Japan may require the registration or authorisation of cross-b order 
financial service suppliers of the European Union and of financ ial instruments. 
( 2 ) Solicitation is required to be conducted by securities firms in Japan. 
( 3 ) The term ‘collective investment scheme’ in this reservation i s construed as a financial instruments business operator engage d in 
investment management business under the Financial Instruments and Exchange Law (Law No. 25 of 1948).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 957
 
Description:  Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure with respect to 
cross-border trade in financial services for insurance and insu rance-related 
services, other than the following services, whether supplied b y a financial 
service supplier of the European Union established in the terri tory of European 
Union as a principal, through an intermediary or as an intermed iary through the 
modes of supply defined in subparagraphs (d)(i) and (d)(ii) of Article 8.2: (  1 ) 
(a) insurance of risks relating to: 
(i) maritime shipping and commercial aviation and space launchi ng and 
freight (including satellites), with such insurance to cover an y or all of 
the following: the goods being transported, the vehicle transpo rting the 
goods and any liability arising therefrom; and 
(ii) goods in international transit; and 
(b) reinsurance, retrocession and the services auxiliary to ins urance as referred to 
in subparagraph (a)(i)(D) of Article 8.59.  
Existing Measures:  Insurance Business Law (Law No. 105 of 1995), Articles 185, 18 6, 275, 276, 
277, 286 and 287  
Cabinet Order for Enforcement of Insurance Business Law (Cabine t Order No. 
425 of 1995), Articles 19 and 39-2  
Ministerial Ordinance for Enforcement of Insurance Business Law  (Ministerial 
Ordinance of the Ministry of Finance No. 5 of 1996), Articles 1 16 and 212-6  
11 Sector:  Fisheries and Services Incidental to Fisheries  
Sub-Sector:  Fisheries within the Territorial Sea, Internal Waters, Exclusi ve Economic Zone 
and Continental Shelf  
Industry Classification:  JSIC 031  Marine fisheries  
JSIC 032  Inland water fisheries  
JSIC 041  Marine aquaculture  
JSIC 042  Inland water aquaculture  
JSIC 8093  Recreational fishing guide business  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  
_____________  
( 1 ) Insurance intermediation services may be supplied only for in surance contracts allowed to be supplied in Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 958
 
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure re lating to 
investments or the supply of services in fisheries in the terri torial sea, 
internal waters, exclusive economic zone and continental shelf of Japan.  
2. For the purposes of this reservation, the term ‘fisheries’ m eans the work of 
taking and cultivation of aquatic resources, including the foll owing fisheries 
related services: 
(a) investigation of aquatic resources without taking those res ources; 
(b) luring of aquatic resources; 
(c) preservation and processing of fish catches; 
(d) transportation of fish catches and fish products; and 
(e) provision of supplies to other vessels used for fisheries.  
Existing Measures:  Foreign Exchange and Foreign Trade Law (Law No. 228 of 1949), Article 27  
Cabinet Order on Foreign Direct Investment (Cabinet Order No. 2 61 of 1980), 
Article 3  
Law for Regulation of Fishing Operation by Foreign Nationals (L aw No. 60 of 
1967), Articles 3, 4 and 6  
Law Concerning the Exercise of Sovereign Rights concerning Fish eries in the 
Exclusive Economic Zones (Law No. 76 of 1996), Articles 4, 5, 7 , 8, 9, 10, 11, 
12 and 14  
12 Sector:  Land Transaction  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Article 8.7)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Description:  Investment liberalisation and Cross-border trade in services  
1. With respect to the acquisition or lease of land properties in Japan, 
prohibitions or restrictions may be imposed by Cabinet Order on  foreign 
nationals or legal persons, where Japanese nationals or legal p ersons are 
placed under identical or similar prohibitions or restrictions in the foreign 
country.  
2. Japan reserves the right to adopt or maintain any measure re lating to the 
acquisition of agricultural land properties in Japan. (  1 ) 
Existing Measures:  Alien Land Law (Law No. 42 of 1925), Article 1  
Agricultural Land Act (Law No. 229 of 1952), Articles 2, 3, 6 a nd 7  
_____________  
( 1 ) The obligation under Article 8.7 is stipulated in this reserv ation for the sole purpose of reserving the right to adopt or m aintain any 
measure relating to the acquisition of agricultural land proper ties in Japan. With regard to the acquisition of agricultural l and 
properties in Japan, only measures that do not conform with the  obligation under Article 8.7 may be imposed.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 959
 
13 Sector:  Public Law Enforcement and Correctional Services and Social Se rvices  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure relat ing to investments 
or the supply of services in public law enforcement and correct ional services, and 
in social services established or maintained for a public purpo se: income security 
or insurance, social security or insurance, social welfare, pub lic training, health, 
child care and public housing.  
Existing Measures:  
14 Sector:  Security Guard Services  
Sub-Sector:  
Industry Classification:  JSIC 923  Guard Services  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Article 8.16)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure relat ing to the supply 
of security guard services.  
Existing Measures:  Security Business Law (Law No. 117 of 1972), Articles 4 and 5  
15 Sector:  All Sectors  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Description:  Investment liberalisation and Cross-border trade in services  
1. Japan reserves the right to adopt or maintain any measure th at accords less 
favourable treatment to services, service suppliers, covered en terprises or 
entrepreneurs of the European Union to any extent than any trea tment that 
Japan accords to services, service suppliers, enterprises or en trepreneurs of a 
third country, provided that Japan is obliged to accord any tre atment to 
services, service suppliers, enterprises or entrepreneurs of th e third country 
under any bilateral or multilateral agreement in force on, or s igned prior to, 
the date of entry into force of this Agreement except for the T PP 
Agreement (  1 ) (hereinafter, such bilateral or multilateral agreement is 
referred to in this reservation as ‘the pre-existing agreement’ ). 
_____________  
( 1 ) For the purposes of this reservation, ‘the TPP Agreement’ mea ns the Trans-Pacific Partnership Agreement signed in Auckland o n 
February 4, 2016 or any other international agreement related t o services and investments which:  
(a) provides services, service suppliers, enterprises or entrep reneurs with the substantially equivalent liberalisation 
and protection to those of the Trans-Pacific Partnership Agreem ent signed in Auckland on February 4, 2016; and 
(b) is signed by all of the following states: Japan, Australia,  New Zealand, Peru, Singapore, Malaysia, Viet Nam, 
Canada, Mexico, Brunei Darussalam and Chile.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 960
 
2. To the extent that Japan's right provided for in paragraph 1  is not prejudiced, 
provided that the TPP Agreement is in force on, or prior to, th e date of entry 
into force of this Agreement, with respect to the treatment tha t is accorded to 
services, service suppliers, enterprises or entrepreneurs of a TPP member (  1 ) 
by the TPP Agreement irrespective of whether Japan has become, remains or 
ceases to be a party to any of the pre-existing agreement, no l ess favourable 
treatment than that treatment is accorded by Japan to services,  service 
suppliers, covered enterprises or entrepreneurs of the European  Union in 
like circumstances. (  2 ) 
3. Japan reserves the right to adopt or maintain any measure th at accords 
differential treatment to countries under any bilateral or mult ilateral 
agreement, other than the pre-existing agreement and the TPP Ag reement, 
involving: 
(a) fisheries; or 
(b) maritime matters, including salvage.  
Existing Measures:  
16 Sector:  Agriculture  
Sub-Sector:  Dairy Cattle Farming  
Beef Cattle Farming  
Industry Classification:  JSIC 0121  Dairy Cattle Farming  
JSIC 0122  Beef Cattle Farming  
Obligations Concerned:  Market access (Article 8.7)  
Description:  Investment liberalisation  
Japan reserves the right to adopt or maintain any measure relat ing to investments 
in dairy cattle farming and beef cattle farming.  
Existing Measures:  Law Concerning Dairy and Beef Cattle Production Promotion (Law  No. 182 of 
1954), Article 10  
17 Sector:  Transport/Business Services  
Sub-Sector:  Air Transport  
Industry Classification:  
Obligations Concerned:  Most-favoured-nation treatment (Articles 8.9 and 8.17)  
_____________  
( 1 ) For the purposes of this reservation, ‘the TPP member’ means any state or separate customs territory for which the TPP Agree ment 
enters into force. 
( 2 ) For greater certainty, this reservation does not include subs equent reviews, amendments or liberalisation under the framewor k of 
those agreements, to the extent that any treatment to services,  service suppliers, enterprises or entrepreneurs of a third cou ntry under 
the pre-existing agreement referred to in paragraph 1 is newly accorded as a result of those subsequent reviews, amendments or  
liberalisation.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 961
 
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure under  any bilateral 
or multilateral agreement involving aviation relating to the se rvices referred to 
in subparagraphs 2(b)(i) to (iv) of Article 8.6 and subparagrap hs 2(b)(i) to (iv) 
of Article 8.14.  
Existing Measures:  
18 Sector:  Transport  
Sub-Sector:  
Industry Classification:  
Obligations Concerned:  Market access (Articles 8.7 and 8.15)  
National treatment (Articles 8.8 and 8.16)  
Most-favoured-nation treatment (Articles 8.9 and 8.17)  
Senior management and boards of directors (Article 8.10)  
Prohibition of performance requirements (Article 8.11)  
Description:  Investment liberalisation and Cross-border trade in services  
Japan reserves the right to adopt or maintain any measure on wa ter transport 
services including cabotage, on ship leasing or rental services  for water transport 
services and on auxiliary services for water transport services . 
For the purposes of this reservation, oceangoing transport (JSI C 451) and 
coastwise transport (JSIC 452) are excluded from water transpor t services.  
Existing Measures:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 962
 
ANNEX III  
BUSINESS VISITORS FOR ESTABLISHMENT PURPOSES, INTRA-CORPORATE 
TRANSFEREES, INVESTORS AND SHORT-TERM BUSINESS VISITORS  
Schedule of the European Union  
1. Articles 8.25 and 8.27 do not apply to any existing non-conf orming measure 
listed in this Schedule, to the extent of the non-conformity.  
2. A measure listed in this Schedule may be maintained, continu ed, promptly 
renewed, or amended, provided that the amendment does not decre ase the 
conformity of the measure with Article 8.25 or 8.27 as it exist ed immediately 
before the amendment. (  1 ) 
3. For greater certainty, for the European Union, the obligatio n to grant national 
treatment does not entail the requirement to extend to natural or juridical 
persons of Japan the treatment granted in a Member State, pursu ant to the 
TFEU, or to any measure adopted pursuant to that Treaty, includ ing their 
implementation in the Member States, to:  
(i) natural persons or residents of a Member State or  
(ii) juridical persons constituted or organised under the law o f another 
Member State or of the European Union and having their register ed 
office, central administration or principal place of business i n a 
Member State.  
Such treatment is granted to juridical persons which are consti tuted or 
organised under the law of a Member State or the European Union  and 
have their registered office, central administration or princip al place of 
business in a Member State, including those which are owned or controlled 
by natural or juridical persons of Japan.  
4. Commitments for business visitors for establishment purposes , 
intra-corporate transferees, investors and short term business visitors do 
not apply in cases where the intent or effect of their temporar y presence is 
to interfere with, or otherwise affect the outcome of, any labo ur or 
management dispute or negotiation.  
5. The following abbreviations are used in the list below:  
EU European Union, including all its Member States  
AT Austria  
BE Belgium  
BG Bulgaria  
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK Denmark  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 963  
( 1 ) This paragraph does not apply to reservations of the United K ingdom.
 EE Estonia  
EL Greece  
ES Spain  
FI Finland  
FR France  
HR Croatia  
HU Hungary  
IE Ireland  
IT Italy  
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL Netherlands  
PL Poland  
PT Portugal  
RO Romania  
SE Sweden  
SI Slovenia  
SK Slovak Republic  
UK United Kingdom  
6. The permissible length of stay shall be as follows:  
(a) business visitors for establishment purposes: up to 90 days  in any six 
month period;  
(b) intra-corporate transferees: up to three years, with possib le extension by 
discretion of the European Union and its Member States;  
(c) investors: up to one year; and  
(d) short term business visitors: up to 90 days within any six month period.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 964
 
7. Business visitors for establishment purposes 
All sectors:  AT : Business visitor needs to be employed by an enterprise other than a non-profit 
organisation, otherwise: Unbound.  
CY, UK : Permissible length of stay: up to 90 days in any 12 month per iod. Business 
visitor needs to be employed by an enterprise other than a non- profit organisation, 
otherwise: Unbound.  
CZ: Business visitor for establishment purposes needs to be emplo yed by an enterprise 
other than a non-profit organisation, otherwise: Unbound.  
SK: Business visitor for establishment purposes needs to be emplo yed by an enterprise 
other than a non-profit organisation, otherwise: Unbound. Work permit required, 
including economic needs test.  
8. Intra-corporate transferees (managers and specialists) 
All sectors:  AT , CZ, SK, UK: Intra-corporate transferees need to be employed by an enterpr ise other 
than a non-profit organisation, otherwise: Unbound.  
BG: The number of foreign natural persons employed within a Bulga rian enterprise may 
not exceed ten per cent of the average annual number of citizen s of the European Union 
employed by the respective Bulgarian enterprise. If less than 1 00 persons are employed, 
the number may, subject to authorisation, exceed ten per cent.  
CY: The number of foreign natural persons employed within a Cypri ot enterprise may 
not exceed ten per cent of the average annual number of citizen s of the European Union 
employed by the respective Cypriot enterprise. For small and me dium enterprises the 
number of foreign personnel under this category may be subject to authorisation.  
FI: Senior personnel needs to be employed by an enterprise other than a non-profit 
organisation.  
HU: Natural persons who have been a partner in an enterprise do n ot qualify to be 
transferred as intra-corporate transferees.  
LT: Maximum length of stay is three years.  
9. Investors 
All sectors:  AT : Economic needs test.  
CY: Maximum stay of 90 days within any six month period.  
CZ, SK: Work permit, including economic needs test, required in case of investors 
employed by an enterprise.  
DK: Maximum stay of 90 days within any six month period. If inves tors wish to 
establish a business in Denmark as self-employed, a work permit  is required.  
FI: Investors need to be employed by an enterprise other than a n on-profit organisation, 
in a position of middle or top management.  
HU: Maximum length of stay 90 days if the investor is not employe d by an enterprise in 
Hungary. Economic needs test required where the investor is emp loyed by an enterprise 
in Hungary.  
IT: Economic needs test required if the investor is not employed by an enterprise.  
LT, NL, PL: The category of investors is not recognised with regard to na tural persons 
representing the investor.  
LV: For pre-investment phase maximum length of stay is limited to  90 days within any 
six months period. Extension in post-investment phase to one ye ar, subject to criteria in 
national legislation such as field and amount of investment mad e. 
SE: Work permit required if investor considered to be employed.  
UK: The category of investors is not recognised: Unbound.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 965
 
10. Short-term business visitors 
All activities referred to 
in paragraph 11:  CY, DK , HR : Work permit, including economic needs test, required in case the 
short-term business visitor provides a service in the territory  of Cyprus, Denmark or 
Croatia, respectively.  
LV: Work permit required for operations or activities to be perfo rmed on the basis of a 
contract.  
MT: Work permit required. No economic needs tests performed.  
SI: A single residency and work permit is required for the provis ion of services 
exceeding 14 days at a time and for certain activities (researc h and design; training 
seminars; purchasing; commercial transactions; translation and interpretation). An 
economic needs test is not required.  
SK: In case of providing a service in the territory of Slovakia, a work permit, including 
economic needs test, is required beyond seven days in a month o r 30 days in calendar 
year.  
UK: The category of short-term business visitors is not recognise d: Unbound.  
Research and design:  AT : Work permit, including economic needs test, required, except for research activities 
of scientific and statistical researchers.  
Marketing research:  AT : Work permit required, including economic needs test. Economic  needs test is 
waived for research and analysis activities for up to seven day s in a month or 30 
days in a calendar year. University degree required.  
CY: Work permit required, including economic needs test.  
Trade fairs and 
exhibitions:  AT, CY : Work permit, including economic needs test, required for acti vities beyond 
seven days in a month or 30 days in a calendar year.  
After-sales or after-lease 
service:  AT: Work permit required, including economic needs test. Economic  needs test is 
waived for natural persons training workers to perform services  and possessing 
uncommon knowledge.  
CY, CZ: Work permit is required beyond seven days in a month or 30 da ys in calendar 
year.  
FI: Depending on the activity, a residence permit may be required . 
SE: Work permit required, except for (i) people who participate i n training, testing, 
preparation or completion of deliveries, or similar activities within the framework of a 
business transaction, or (ii) fitters or technical instructors in connection with urgent 
installation or repair of machinery for up to two months, in th e context of an emergency. 
No economic needs test performed.  
Commercial 
transactions:  AT, CY : Work permit, including economic needs test, required for acti vities beyond 
seven days in a month or 30 days in a calendar year.  
FI: The natural person needs to be providing services as an emplo yee of an enterprise 
located in Japan.  
Tourism personnel:  CY , PL: Unbound.  
FI: The natural person needs to be providing services as an emplo yee of an enterprise 
located in Japan.  
SE: Work permit required, except for drivers and staff of tourist  buses. No economic 
needs test performed.  
Translation and 
interpretation:  AT: Work permit required, including economic needs test.  
CY, PL: Unbound.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 966
 
11. Activities of short-term business visitors are:  
(a) meetings and consultations: natural persons attending meeti ngs or 
conferences, or engaged in consultations with business associat es; 
(b) research and design: technical, scientific and statistical researchers 
conducting independent research or research for an enterprise l ocated 
in Japan;  
(c) marketing research: market researchers and analysts conduct ing research 
or analysis for an enterprise located in Japan;  
(d) training seminars: personnel of an enterprise who enter the  European 
Union to receive training in techniques and work practices whic h are 
utilised by companies or organisations in the European Union, p rovided 
that the training received is confined to observation, familiar isation and 
classroom instruction;  
(e) trade fairs and exhibitions: personnel attending a trade fa ir for the 
purpose of promoting their company or its products or services;  
(f) sales: representatives of a supplier of services or goods t aking orders or 
negotiating the sale of services or goods or entering into agre ements to 
sell services or goods for that supplier, but not delivering go ods or 
supplying services themselves. Short-term business visitors do not 
engage in making direct sales to the general public;  
(g) purchasing: buyers purchasing goods or services for an ente rprise, or 
management and supervisory personnel, engaging in a commercial trans­
action carried out in Japan;  
(h) after-sales or after-lease service: installers, repair and maintenance 
personnel and supervisors, possessing specialised knowledge ess ential 
to a seller's contractual obligation, performing services or tr aining 
workers to perform services pursuant to a warranty or other ser vice 
contract incidental to the sale or lease of commercial or indus trial 
equipment or machinery, including computer software, purchased or 
leased from an enterprise located outside the European Union in to 
which temporary entry is sought, throughout the duration of the  
warranty or service contract;  
(i) commercial transactions: management and supervisory personn el and 
financial services personnel (including insurers, bankers and i nvestment 
brokers) engaging in a commercial transaction for an enterprise  located 
in Japan;  
(j) tourism personnel: tour and travel agents, tour guides or t our operators 
attending or participating in conventions or accompanying a tou r that has 
begun in Japan; and  
(k) translation and interpretation: translators or interpreters  performing 
services as employees of an enterprise located in Japan.  
Schedule of Japan  
Business visitors for establishment purposes  
1. The permissible length of stay in Japan for business visitor s for estab­
lishment purposes of the European Union shall be a period of up  to 90 days.  
2. The permissible length of stay in Japan for business visitor s for estab­
lishment purposes of the European Union is without prejudice to  the rights 
granted by Japan to nationals or citizens of the European Union  under 
bilateral visa waivers.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 967
 
Intra-corporate transferees  
3. With respect to specialists defined in subparagraph(d)(i)(B)  of Article 8.21, 
‘specialised knowledge’ means technology or knowledge at an adv anced 
level pertinent to natural sciences, including physical science s and engin­
eering, or to human sciences, including jurisprudence, economic s, business 
management and accounting, or ideas and sensitivity based on cu lture of a 
country other than Japan, recognised under the status of reside nce of 
‘Engineer/Specialist in Humanities/International Services’ prov ided for in 
the Immigration Control and Refugee Recognition Act (Cabinet Or der 
No.319 of 1951).  
4. The ‘technology or knowledge at an advanced level pertinent to natural or 
human sciences’ referred to in paragraph 3 means specialised te chnology or 
knowledge of natural or human sciences acquired by that person,  in 
principle, by completing college education (i.e. bachelor's deg ree, associate's 
degree awarded through graduating from a junior college, or the ir 
equivalents) or higher education.  
5. The permissible length of stay in Japan for intra-corporate transferees of the 
European Union shall be a period of up to five years.  
Investors  
6. The permissible length of stay in Japan for investors of the  European Union 
shall be a period of up to five years.  
Short-term business visitors  
7. Short-term business visitors of the European Union are allow ed to participate 
in business contacts, including negotiations for the sale of go ods or supply of 
services, or other similar activities which comply with the con ditions set out 
in Article 8.27 during their temporary stay in Japan.  
8. The permissible length of stay in Japan for short-term busin ess visitors of the 
European Union shall be a period of up to 90 days.  
9. The permissible length of stay in Japan for short-term busin ess visitors of the 
European Union is without prejudice to the rights granted by Ja pan to 
nationals or citizens of the European Union under bilateral vis a waivers.  
Accompanying spouse and children  
10. Entry and temporary stay in Japan shall be granted to a spo use and children 
accompanying a natural person of the European Union who has bee n granted 
entry and temporary stay in Japan pursuant to paragraphs 3 to 5  or paragraph 
6, in principle for the same period as the period of the tempor ary stay in 
Japan granted to that natural person, provided that those spous e and children 
concerned obtain maintenance from that natural person and engag e in daily 
activities recognised under the status of residence of ‘Depende nt’ provided 
for in the Immigration Control and Refugee Recognition Act.  
11. A spouse who has been granted the entry and temporary stay in Japan 
pursuant to paragraph 10 may, upon application, have his or her  status of 
residence changed to that under which he or she is allowed to w ork, subject 
to the approval of the Government of Japan in accordance with t he Immi­
gration Control and Refugee Recognition Act.  
12. For the purposes of this Schedule, ‘spouse’ or ‘children’ m eans a spouse or 
children recognised as such in accordance with the laws and reg ulations of 
Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 968
 
ANNEX IV  
CONTRACTUAL SERVICE SUPPLIERS AND INDEPENDENT PROFESSIONALS  
Schedule of the European Union  
1. The European Union shall allow the supply of services in its  territory by 
contractual service suppliers or independent professionals of J apan through 
the presence of natural persons in accordance with Article 8.26  for the 
sectors listed in this Schedule, subject to the relevant limita tions listed in 
paragraph 16.  
2. The list of reservations in paragraph 16 is composed of the following 
elements:  
(a) the first column indicating the sector or sub-sector for wh ich the 
category of contractual service suppliers and independent profe ssionals 
are liberalised; and  
(b) the second column describing the applicable limitations.  
3. In addition to the list of reservations in this Schedule, th e European Union 
may adopt or maintain a measure relating to qualification requi rements, 
qualification procedures, technical standards, licensing requir ements or 
licensing procedures that does not constitute a limitation with in the 
meaning of Article 8.26. Those measures, which include requirem ents to 
obtain a licence, to obtain recognition of qualifications in re gulated sectors 
or to pass specific examinations, such as language examinations , even if not 
listed in this Schedule, apply in any case to contractual servi ce suppliers or 
independent professionals of Japan.  
4. The European Union does not undertake any commitment for con tractual 
service suppliers and independent professionals in economic act ivities which 
are not listed.  
5. Commitments for contractual service suppliers and independen t professionals 
do not apply in cases where the intent or effect of their tempo rary presence is 
to interfere with, or otherwise affect the outcome of, any labo ur or 
management dispute or negotiation.  
6. In the sectors where economic needs tests are applied, their  main criteria will 
be the assessment of the relevant market situation in the Membe r State of the 
European Union or the region where the service is to be provide d, including 
with respect to the number of, and the impact on, existing serv ice suppliers.  
7. This Schedule applies only to the territories in which the T FEU applies in 
accordance with subparagraph 1(a) of Article 1.3 and is only re levant in the 
context of trade relations between the European Union and its M ember 
States with Japan. It does not affect the rights and obligation s of the 
Member States under European Union law.  
8. For greater certainty, for the European Union, the obligatio n to grant national 
treatment does not entail the requirement to extend to natural or juridical 
persons of Japan the treatment granted in a Member State, pursu ant to the 
TFEU, or to any measure adopted pursuant to that Treaty, includ ing their 
implementation in the Member States, to:  
(i) natural persons or residents of a Member State or  
(ii) juridical persons constituted or organised under the law o f another 
Member State or of the European Union and having their register ed 
office, central administration or principal place of business i n a 
Member State.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 969
 
Such treatment is granted to juridical persons which are consti tuted or 
organised under the law of a Member State or the European Union  and 
have their registered office, central administration or princip al place of 
business in a Member State, including those which are owned or controlled 
by natural or juridical persons of Japan.  
9. The following abbreviations are used in the list below:  
EU European Union, including all its Member States  
AT Austria  
BE Belgium  
BG Bulgaria  
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK Denmark  
EE Estonia  
EL Greece  
ES Spain  
FI Finland  
FR France  
HR Croatia  
HU Hungary  
IE Ireland  
IT Italy  
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL Netherlands  
PL Poland  
PT Portugal  
RO Romania  
SE Sweden  
SI Slovenia  
SK Slovak Republic  
UK United Kingdom  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 970
 
CSS Contractual service suppliers  
IP Independent professionals  
Contractual service suppliers  
10. Subject to the conditions in paragraph 12 and the list of r eservations in 
paragraph 16, the European Union makes commitments in accordanc e with 
Article 8.26 with respect to the category of contractual servic e suppliers in 
the following sectors or sub-sectors:  
(a) legal advisory services in respect of public international law and foreign 
law (  1 ); 
(b) accounting and bookkeeping services;  
(c) taxation advisory services;  
(d) architectural services and urban planning and landscape arc hitectural 
services;  
(e) engineering services and integrated engineering services;  
(f) medical (including psychologists) and dental services;  
(g) veterinary services;  
(h) midwives services;  
(i) services provided by nurses, physiotherapists and paramedic al 
personnel;  
(j) computer and related services;  
(k) research and development services;  
(l) advertising services;  
(m) market research and opinion polling services;  
(n) management consulting services;  
(o) services related to management consulting;  
(p) technical testing and analysis services;  
(q) related scientific and technical consulting services;  
(r) mining;  
(s) maintenance and repair of vessels;  
(t) maintenance and repair of rail transport equipment;  
(u) maintenance and repair of motor vehicles, motorcycles, snow mobiles 
and road transport equipment;  
(v) maintenance and repair of aircrafts and parts thereof;  
(w) maintenance and repair of metal products, of (non office) m achinery, of 
(non transport and non office) equipment and of personal and 
household goods;  
(x) translation and interpretation services;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 971  
( 1 ) A reservation for legal services described in Annexes I and I I to Annex 8-B by 
a Member State for ‘domestic law’ as covering ‘law of the Europ ean Union and of its 
Member States’ applies to this Schedule.
 (y) telecommunication services;  
(z) postal and courier services;  
(aa) construction and related engineering services;  
(bb) site investigation work;  
(cc) higher education services;  
(dd) Agriculture, hunting and forestry related services advisor y and 
consulting services;  
(ee) environmental services;  
(ff) insurance and insurance related services advisory and cons ulting 
services;  
(gg) other financial services advisory and consulting services;  
(hh) transport advisory and consulting services;  
(ii) travel agencies and tour operators' services;  
(jj) tourist guides services; and  
(kk) manufacturing advisory and consulting services.  
11. The contractual service suppliers shall comply with the fol lowing conditions:  
(a) the natural persons are engaged in the supply of a service on a temporary 
basis as employees of a juridical person which has obtained a s ervice 
contract not exceeding 12 months;  
(b) the natural persons entering the European Union have been o ffering such 
services as employees of the juridical person supplying the ser vices for 
at least the year immediately preceding the date of submission of an 
application for entry into the European Union and possess, at t he date of 
submission of an application for entry into the European Union at least 
three years professional experience (  1 ) in the sector of activity which is 
the subject of the contract;  
(c) the natural persons entering the European Union shall posse ss: 
(i) a university degree or a qualification demonstrating knowle dge of an 
equivalent level; (  2 ) and  
(ii) the professional qualifications to exercise an activity wh ere this is 
required pursuant to the laws, regulations or legal requirement s of 
the Member State of the European Union where the service is 
supplied;  
(d) the natural person does not receive remuneration for the pr ovision of 
services in the territory of the European Union other than the remuner­
ation paid by the juridical person employing the natural person ; 
(e) the access accorded relates only to the service activity wh ich is the 
subject of the contract and does not confer entitlement to exer cise the 
professional title of the Member State of the European Union wh ere the 
service is provided; and  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 972  
( 1 ) Professional experience shall be obtained after having reache d the age of majority. 
( 2 ) Where the degree or qualification has not been obtained in th e Member State of the 
European Union where the service is supplied, that Member State  of the European Union 
may evaluate whether this is equivalent to a university degree required in its territory.
 (f) the number of persons covered by the service contract shall  not be larger 
than necessary to fulfil the contract, as it may be requested b y the laws, 
regulations or other legal requirements of the Member State of the 
European Union where the service is supplied.  
12. The permissible length of stay of contractual service suppl iers is for a 
cumulative period of not more than 12 months, with possible ext ensions at 
the discretion of the European Union and its Member States, in any 
24 month period or for the duration of the contract, whichever is less.  
Independent professionals  
13. Subject to the conditions in paragraph 15 and the list of r eservations in 
paragraph 17, the European Union makes commitments in accordanc e with 
Article 8.26 with respect to the category of independent profes sionals in the 
following sectors or sub-sectors:  
(a) legal advisory services in respect of public international law and foreign 
law; (  1 ) 
(b) architectural services and urban planning and landscape arc hitectural 
services;  
(c) engineering services and integrated engineering services;  
(d) computer and related services;  
(e) research and development services;  
(f) market research and opinion polling services;  
(g) management consulting services;  
(h) services related to management consulting;  
(i) mining;  
(j) translation and interpretation services;  
(k) telecommunication services;  
(l) postal and courier services;  
(m) higher education services;  
(n) insurance related services advisory and consulting services ; 
(o) other financial services advisory and consulting services;  
(p) transport advisory and consulting services; and  
(q) manufacturing advisory and consulting services.  
14. The independent professionals shall comply with the followi ng conditions:  
(a) the natural persons are engaged in the supply of a service on a temporary 
basis as self-employed persons established in Japan and have ob tained a 
service contract for a period not exceeding twelve months;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 973  
( 1 ) A reservation for legal services described in Annexes I and I I to Annex 8-B by 
a Member State for ‘domestic law’ as covering ‘law of the Europ ean Union and of its 
Member States’ applies to this Schedule.
 (b) the natural persons entering the European Union possess, at  the date of 
submission of an application for entry into the European Union at least 
six years professional experience in the sector of activity whi ch is the 
subject of the contract;  
(c) the natural persons entering the European Union possess:  
(i) a university degree or a qualification demonstrating knowle dge of an 
equivalent level; (  1 ) and  
(ii) the professional qualifications to exercise an activity wh ere this is 
required pursuant to the law, regulations or other legal requir ements 
of the Member State of the European Union where the service is 
supplied; and  
(d) the access accorded relates only to the service activity wh ich is the 
subject of the contract and does not confer entitlement to exer cise the 
professional title of the Member State of the European Union wh ere the 
service is provided.  
15. The permissible length of stay of independent professionals  is for a cumu­
lative period of not more than 12 months, with possible extensi ons at the 
discretion of the European Union and its Member States, in any 24 month 
period or for the duration of the contract, whichever is less.  
16. The European Union lists the following reservations referre d to in 
paragraph 1:  
Sector or sub-sector  Description of reservations  
EU –all sectors  Length of stay  
AT, UK: Maximum stay for CSS and IP shall be for a cumulative period of not 
more than six months in any 12 month period or for the duration  of the contract, 
whichever is less.  
BE, CZ, MT , PT: Maximum stay for CSS and IP shall be for a period of not 
more than 12 consecutive months or for the duration of the cont ract, whichever is 
less. 
CY, LT:  Maximum stay for CSS and IP shall be for a period of six month s 
renewable once for an additional period of six months, or for t he duration of the 
contract, whichever is less.  
Legal advisory services in 
respect of public international 
law and foreign law 
(part of CPC 861)  CSS:  
AT, BE, CY, DE, EE, EL, ES, FR, HR , IE, IT, LU, NL, PL, PT, SE, UK : 
None.  
BG, CZ, DK , FI, HU , LT, LV, MT , RO , SI, SK: Economic needs test.  
IP: 
AT, CY, DE, EE, FR, HR , IE, LU, LV, NL, PL, PT, SE, UK : None.  
BE, BG, CZ, DK, EL, ES, FI, HU, IT, LT, MT , RO, SI, SK: Economic needs 
tests.  
Accounting and bookkeeping 
services 
(CPC 86212 other than 
‘auditing services’, 86213, 
86219 and 86220)  CSS:  
AT, BE, DE , EE, ES, HR , IE, IT, LU , NL , PL, PT, SE, SI, UK : None.  
BG, CY, CZ, DK , EL, FI, FR, HU , LT, LV, MT , RO , SK: Economic needs 
test. 
IP: 
EU: Unbound.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 974  
( 1 ) Where the degree or qualification has not been obtained in th e Member State of the 
European Union where the service is supplied, that Member State  of the European Union 
may evaluate whether this is equivalent to a university degree required in its territory.
 Sector or sub-sector  Description of reservations  
Taxation advisory services 
(CPC 863) (  1 ) CSS:  
AT, BE, DE , EE, ES, FR, HR , IE, IT, LU , NL , PL, SE, SI, UK : None.  
BG, CY, CZ, DK , EL, FI, HU , LT, LV, MT , RO , SK: Economic needs test.  
PT: Unbound.  
IP: 
EU: Unbound.  
Architectural services 
and 
Urban planning and landscape 
architectural services 
(CPC 8671 and 8674)  CSS:  
AT: Planning services only, where: Economic needs test.  
BE, CY , EE, EL, ES, FR, HR , IE, IT, LU, MT , NL, PL, PT, SE, SI, UK : 
None.  
BG, CZ, DE, HU , LT, LV, RO , SK: Economic needs test.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
FI: None, except: The natural person must demonstrate that he or she possesses 
special knowledge relevant to the service being supplied.  
IP: 
AT: Planning services only, where: Economic needs test.  
BE, BG, CZ, DK , ES, HU , IT, LT, RO , SK: Economic needs test.  
CY, DE, EE, EL, FR, HR, IE, LU, LV, MT , NL, PL, PT, SE, SI, UK: None.  
FI: None, except: The natural person must demonstrate that he or she possesses 
special knowledge relevant to the service being supplied.  
Engineering services 
and 
Integrated engineering services 
(CPC 8672 and 8673)  CSS:  
AT: Planning services only, where: Economic needs test.  
BE, CY, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK : 
None.  
BG, CZ, DE, LT, LV, RO, SK : Economic needs test.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
FI: None, except: The natural person must demonstrate that he or she possesses 
special knowledge relevant to the service being supplied.  
HU: Economic needs test.  
IP: 
AT: Planning services only, where: Economic needs test.  
BE, BG, CZ, DK, ES, IT, LT, RO, SK : Economic needs test.  
CY, DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
FI: None, except: The natural person must demonstrate that he or she possesses 
special knowledge relevant to the service being supplied.  
HU: Economic needs test.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 975  
( 1 ) Taxation advisory services does not include legal advisory an d legal representational services on tax matters, which are und er legal 
advisory services in respect of public international law and fo reign law.
 Sector or sub-sector  Description of reservations  
Medical (including psycho­
logists) and dental services 
(CPC 9312 and part of 85201)  CSS:  
AT: Unbound, except for psychologists and dental services, where:  Economic 
needs test.  
BE, BG, EL, FI, HR, HU, LT, LV, SK, UK : Unbound.  
CY, CZ, DE, DK, EE, ES, IE, IT, LU, MT, NL, PL, PT, RO, SI : Economic 
needs test.  
FR: Economic needs test, except for psychologists, where: Unbound . 
SE: None.  
IP: 
EU: Unbound.  
Veterinary services 
(CPC 932)  CSS:  
AT, BE, BG, HR, HU, LV, SK, UK : Unbound.  
CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LT, LU, MT, NL, PL, PT, 
RO, SI : Economic needs test.  
SE: None.  
IP: 
EU: Unbound.  
Midwives services 
(part of CPC 93191)  CSS:  
AT, CY, CZ, DE, DK, EE, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL, 
PT, RO, SI : Economic needs test.  
BE, BG, FI, HR, HU, SK, UK : Unbound.  
SE: None.  
IP: 
EU: Unbound.  
Services provided by nurses, 
physiotherapists and para­
medical personnel 
(part of CPC 93191)  CSS:  
AT, CY, CZ, DE, DK, EE, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL, 
PT, RO, SI : Economic needs test.  
BE, BG, FI, HR, HU, SK, UK : Unbound.  
SE: None.  
IP: 
EU: Unbound.  
Computer and related services 
(CPC 84)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test except for CSS stays of up to three month s. 
FI: None, except: The natural person must demonstrate special kno wledge 
relevant to the service being supplied.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 976
 
Sector or sub-sector  Description of reservations  
IP: 
AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, RO, SK : Economic needs test.  
DE, EE, EL, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
FI: None, except: The natural person must demonstrate special kno wledge 
relevant to the service being supplied.  
HR: Unbound.  
Research and development 
Services 
(CPC 851, 852 excluding 
psychologists services (  1 ), and 
853) CSS:  
EU except in  CZ, DK, SK : None  
EU except in  NL, SE : A hosting agreement with an approved research organis­
ation is required. (  2 ) 
CZ, DK, SK : Economic needs test.  
IP: 
EU except in  BE, CZ, DK, IT, SK : None  
EU except in  NL, SE : A hosting agreement with an approved research organis­
ation is required. (  3 ) 
BE, CZ, DK, IT, SK : Economic needs test.  
Advertising services 
(CPC 871)  CSS:  
AT, BG, CY, CZ, DK, EL, FI, HU, LT, LV, MT, RO, SK : Economic needs 
test. 
BE, DE, EE, ES, FR, HR, IE, IT, LU, NL, PL, PT, SE, SI, UK : None.  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Market research and opinion 
polling services 
(CPC 864)  CSS:  
AT, BG, CY, CZ, DK, EL, FI, HR, LV, MT, RO, SI, SK : Economic needs 
test. 
BE, DE, EE, ES, FR, IE, IT, LU, NL, PL, SE, UK : None.  
HU, LT : Economic needs test, except for public opinion polling servic es 
(CPC 86402), where: Unbound.  
PT: None, except for public opinion polling services (CPC 86402),  where: 
Unbound.  
IP: 
AT, BE, BG, CY, CZ, DK, EL, ES, FI, HR, IT, LV, MT, RO, SI, SK : 
Economic needs test.  
DE, EE, FR, IE, LU, NL, PL, SE, UK : None.  
HU, LT : Economic needs test, except for public opinion polling servic es 
(CPC 86402), where: Unbound.  
PT: None, except for public opinion polling services (CPC 86402),  where: 
Unbound.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 977  
( 1 ) Part of CPC 85201, which is under medical and dental services . 
( 2 ) For all Member States of the European Union except UK and DK,  the approval of the research organisation and the hosting 
agreement must meet the conditions set pursuant to Council Dire ctive 2005/71/EC of 12 October 2005 on a specific procedure 
for admitting third-country nationals for the purposes of scien tific research. 
( 3 ) For all Member States of the European Union except the UK and  DK, the approval of the research organisation and the hosting 
agreement must meet the conditions set pursuant to Council Dire ctive 2005/71/EC of 12 October 2005 on a specific procedure for  
admitting third-country nationals for the purposes of scientifi c research.
 Sector or sub-sector  Description of reservations  
Management consulting 
services 
(CPC 865)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, 
UK: None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BE, BG, CZ, DK, ES, HR, HU, IT, LT, RO, SK : Economic needs test.  
CY, DE, EE, EL, FI, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK:  None.  
Services related to 
management consulting 
(CPC 866)  CSS:  
AT, BG, CY, CZ, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, 
UK: None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
HU: Economic needs test, except for arbitration and conciliation services 
(CPC 86602), where: Unbound.  
IP: 
AT, BE, BG, CZ, DK, ES, HR, IT, LT, RO, SK : Economic needs test.  
CY, DE, EE, EL, FI, FR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
HU: Economic needs test, except for arbitration and conciliation services 
(CPC 86602), where: Unbound.  
Technical testing and analysis 
services 
(CPC 8676)  CSS:  
AT, BG, CY, CZ, FI, HU, LT, LV, MT, PT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, NL, PL, SE, SI, UK : None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
EU: Unbound, except  NL. 
NL: None.  
Related scientific and 
technical consulting services 
(CPC 8675)  CSS:  
AT, CY, CZ, DK, FI, HU, LT, LV, MT, PT, RO, SK : Economic needs test.  
BE, EE, EL, ES, HR, IE, IT, LU, NL, PL, SE, SI, UK : None.  
DE: Unbound for publicly appointed surveyors. Otherwise, Economic  needs test.  
FR: None, except for ‘surveying’ operations relating to the estab lishment of 
property rights and to land law, where: Unbound.  
IP: 
EU: Unbound, except  NL. 
NL: None.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 978
 
Sector or sub-sector  Description of reservations  
Mining (CPC 883, advisory 
and consulting services only)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, 
UK: None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, PL, RO, SK : Economic needs 
test. 
DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK : None.  
Maintenance and repair of 
vessels 
(part of CPC 8868)  CSS:  
AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK : Economic needs 
test. 
BE, EE, EL, ES, FR, HR, IT, LU, LV, NL, PL, PT, SE, SI, UK : None  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Maintenance and repair of rail 
transport equipment 
(part of CPC 8868)  CSS:  
AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, RO, SK : Economic needs test.  
BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Maintenance and repair of 
motor vehicles, motorcycles, 
snowmobiles and road 
transport equipment 
(CPC 6112, 6122, part of 
8867 and part of 8868)  CSS:  
AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK : Economic needs 
test. 
BE, EE, EL, ES, FR, HR, IT, LU, LV, NL, PL, PT, SE, SI, UK : None.  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Maintenance and repair of 
aircraft and parts thereof 
(part of CPC 8868)  CSS:  
AT, BG, CY, CZ, DE, DK, FI, HU, IE, LT, RO, SK : Economic needs test.  
BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
IP: 
EU: Unbound, except  NL. 
NL: None.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 979
 
Sector or sub-sector  Description of reservations  
Maintenance and repair of 
metal products, of (non 
office) machinery, of (non 
transport and non office) 
equipment and of personal 
and household goods (  1 ) 
(CPC 633, 7545, 8861, 8862, 
8864, 8865 and 8866)  CSS:  
AT, BG, CY, CZ, DE, DK, HU, IE, LT, RO, SK : Economic needs test.  
BE, EE, EL, ES, FR, HR, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
FI: Unbound, except in the context of an after-sales or after-lea se contract, where: 
the length of stay is limited to six months; for maintenance an d repair of personal 
and household goods (CPC 633): Economic needs test.  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Translation and interpretation 
services 
(CPC 87905, excluding 
official or certified activities)  CSS:  
AT, BG, CZ, DK, FI, HU, IE, LT, LV, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IT, LU, MT, NL, PL, PT, SE, SI, UK : None.  
IP: 
AT, BE, BG, CZ, DK, EL, ES, FI, HU, IE, IT, LT, RO, SK : Economic needs 
test. 
CY, DE, EE, FR, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
HR: Unbound.  
Telecommunication services 
(CPC 7544, advisory and 
consulting services only)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, 
UK: None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, RO, SK : Economic needs test.  
DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  
Postal and courier services 
(CPC 751, advisory and 
consulting services only)  CSS:  
AT, BG, CY, CZ, FI, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BE, BG, CY, CZ, DK, ES, FI, HU, IT, LT, RO, SK : Economic needs test.  
DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PL, PT, SE, SI, UK : None.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 980  
( 1 ) Maintenance and repair services of office machinery and equip ment including computers (CPC 845) are under computer services.
 Sector or sub-sector  Description of reservations  
Construction and related 
engineering services 
(CPC 511, 512, 513, 514, 515, 
516, 517 and 518. BG: CPC 
512, 5131, 5132, 5135, 514, 
5161, 5162, 51641, 51643, 
51644, 5165 and 517)  CSS:  
EU: Unbound except in  BE, CZ, DK, ES, FR, NL  and SE. 
BE, DK, ES, NL, SE : None.  
CZ: Economic needs test.  
FR: Unbound, except for technicians, where: the work permit is de livered for a 
period not exceeding six months. Compliance with an economic ne eds test is 
required.  
IP: 
EU: Unbound, except  NL. 
NL: None.  
Site investigation work 
(CPC 5111)  CSS:  
AT, BG, CY, CZ, FI, HU, LT, LV, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
EU: Unbound.  
Higher education services 
(CPC 923)  CSS:  
EU except in  LU, SE : Unbound.  
LU: Unbound, except for university professors, where: None.  
SE: None, except for publicly funded and privately funded educati onal services 
suppliers with some form of State support, where: Unbound.  
IP: 
EU except in  SE: Unbound.  
SE: None, except for publicly funded and privately funded educati onal services 
suppliers with some form of State support, where: Unbound.  
Agriculture, hunting and 
forestry related services (CPC 
881, advisory and consulting 
services only)  CSS:  
EU except in  BE, DE, DK, ES, FI, HR  and SE: Unbound  
BE, DE, ES, HR, SE : None  
DK: Economic needs test.  
FI: Unbound, except for advisory and consulting services relating  to forestry, 
where: None.  
IP: 
EU: Unbound.  
Environmental services 
(CPC 9401, 9402, 9403, 9404, 
part of 94060, 9405, part of 
9406 and 9409)  CSS:  
AT, BG, CY, CZ, DE, DK, EL, HU, LT, LV, RO, SK : Economic needs test.  
BE, EE, ES, FI, FR, HR, IE, IT, LU, MT, NL, PL, PT, SE, SI, UK : None.  
IP: 
EU: Unbound.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 981
 
Sector or sub-sector  Description of reservations  
Insurance and insurance 
related services (advisory and 
consulting services only)  CSS:  
AT, BG, CY, CZ, FI, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test except for CSS stays of up to three month s. 
HU: Unbound.  
IP: 
AT, BE, BG, CY, CZ, DK, ES, FI, IT, LT, PL, RO, SK : Economic needs test.  
DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK : None.  
HU: Unbound.  
Other financial services 
(advisory and consulting 
services only)  CSS:  
AT, BG, CY, CZ, FI, LT, RO, SK : Economic needs test.  
BE, DE, ES, EE, EL, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test, except for CSS that stays of up to three  months.  
HU: Unbound.  
IP: 
AT, BE, BG, CY, CZ, DK, ES, FI, IT, LT, PL, RO, SK : Economic needs test.  
DE, EE, EL, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK : None.  
HU: Unbound.  
Transport (CPC 71, 72, 73, 
and 74, advisory and 
consulting services only)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE: Unbound.  
DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, UK : 
None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BG, CZ, DK, ES, HU, IT, LT, RO, SK : Economic needs test.  
BE: Unbound.  
CY, DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK : None.  
PL: Economic needs test, except for air transport, where: None.  
Travel agencies and tour 
operators services (including 
tour managers (  1 )) 
(CPC 7471)  CSS:  
AT, CY, CZ, DE, EE, ES, FR, HR, IT, LU, NL, PL, SE, SI, UK : None.  
BE, IE : Unbound, except for tour managers, where: None.  
BG, EL, FI, HU, LT, LV, MT, PT, RO, SK : Economic needs test.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 982  
( 1 ) Services suppliers whose function is to accompany a tour grou p of a minimum of 10 natural persons, without acting as guides in 
specific locations.
 Sector or sub-sector  Description of reservations  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
EU: Unbound.  
Tourist guides services 
(CPC 7472)  CSS:  
AT, BE, BG, CY, CZ, DE, DK, EE, FI, FR, EL, HU, IE, IT, LU, LV, MT, 
RO, SI, SK : Economic needs test.  
ES, HR, LT, PL, PT : Unbound.  
NL, SE, UK : None.  
IP: 
EU: Unbound.  
Manufacturing (CPC 884, and 
885, advisory and consulting 
services only)  CSS:  
AT, BG, CY, CZ, HU, LT, RO, SK : Economic needs test.  
BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, SE, SI, 
UK: None.  
DK: Economic needs test, except for CSS stays of up to three mont hs. 
IP: 
AT, BE, BG, CY, CZ, DK, ES, HU, IT, LT, PL, RO, SK : Economic needs 
test. 
DE, EE, EL, FI, FR, HR, IE, LU, LV, MT, NL, PT, SE, SI, UK : None.  
Schedule of Japan  
Contractual service suppliers and independent professionals  
1. Contractual service suppliers and independent professionals of the European 
Union are allowed to engage in business activities of supplying  services 
during their temporary stay in Japan which correspond to:  
(a) activities which require technology or knowledge at an adva nced level 
pertinent to natural sciences, including physical sciences and engin­
eering, or to human sciences, including jurisprudence, economic s, 
business management and accounting, or activities which require  ideas 
and sensitivity based on culture of a country other than Japan,  
recognised under the status of residence of ‘Engineer/Specialis t in 
Humanities/International Services’ provided for in the Immigrat ion 
Control and Refugee Recognition Act (Cabinet Order No.319 of 19 51); 
(b) activities for research, guidance of research, or education  at a university 
in Japan, an equivalent educational institution in Japan, or a college of 
technology in Japan, recognised under the status of residence o f 
‘Professor’ provided for in the Immigration Control and Refugee  Recog­
nition Act;  
(c) legal services supplied by the following persons, who must be qualified 
as specified under the laws and regulations of Japan:  
(i) a lawyer qualified as ‘Bengoshi’;  
(ii) a patent attorney qualified as ‘Benrishi’;  
(iii) a maritime procedure agent qualified as ‘Kaijidairishi’;  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 983
 
(iv) a judicial scrivener qualified as ‘Shiho-Shoshi’;  
(v) an administrative scrivener qualified as ‘Gyosei-Shoshi’;  
(vi) a certified social insurance and labour consultant qualifi ed as 
‘Shakai-Hoken-Romushi’; or  
(vii) a land and house surveyor qualified as ‘Tochi-Kaoku-Chosa shi’; 
(d) legal advisory services on law of jurisdiction where the se rvice supplier 
is a qualified lawyer and is qualified as ‘Gaikokuho-Jimu-Bengo shi’ 
under the laws and regulations of Japan;  
(e) accounting, auditing and bookkeeping services supplied by a n accountant 
qualified as ‘Koninkaikeishi’ under the laws and regulations of  Japan; or  
(f) taxation services supplied by a tax accountant qualified as  ‘Zeirishi’ 
under the laws and regulations of Japan.  
2. The ‘activities which require technology or knowledge at an advanced level 
pertinent to natural or human sciences’ referred to in subparag raph 1(a) 
means activities in which the natural person may not be able to  engage 
without the application of specialised technology or knowledge of natural 
or human sciences acquired by that person, in principle, by com pleting 
college education (i.e. bachelor's degree, associate's degree a warded 
through graduating from a junior college, or their equivalents)  or higher 
education.  
3. The limitations of business activities referred to in paragr aph 1 are specified 
in Appendix IV.  
4. The permissible length of stay in Japan for contractual serv ice suppliers and 
independent professionals of the European Union shall be a peri od of up to 
five years.  
Accompanying spouse and children  
5. Entry and temporary stay in Japan shall be granted to a spou se and children 
accompanying a natural person of the European Union who has bee n granted 
entry and temporary stay in Japan pursuant to paragraphs 1 to 4 , in principle 
for the same period as the period of the temporary stay in Japa n granted to 
that natural person, provided that those spouse and children co ncerned obtain 
maintenance from the natural person and engage in daily activit ies 
recognised under the status of residence of ‘Dependent’ provide d for in 
the Immigration Control and Refugee Recognition Act.  
6. A spouse who has been granted the entry and temporary stay i n Japan 
pursuant to paragraph 5 may, upon application, have his or her status of 
residence changed to that under which he or she is allowed to w ork, subject 
to the approval of the Government of Japan in accordance with t he Immi­
gration Control and Refugee Recognition Act.  
7. For the purposes of this Schedule, ‘spouse’ or ‘children’ me ans a spouse or 
children recognised as such in accordance with the laws and reg ulations of 
Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 984
 
APPENDIX IV  
LIMITATIONS OF BUSINESS ACTIVITIES OF CONTRACTUAL SERVICE 
SUPPLIERS AND INDEPENDENT PROFESSIONALS IN JAPAN (  1 ) 
Sector or subsector  Limitations  
Legal services, as referred to in subparagraph 1(c) of 
the Schedule of Japan of Annex IV 
(CPC 861**)  None  
Legal advisory services, as referred to in subparagraph 
1(d) of the Schedule of Japan of Annex IV 
(CPC 861**)  None  
Accounting, auditing and bookkeeping services, as 
referred to in subparagraph 1(e) of the Schedule of 
Japan of Annex IV 
(CPC 862**)  None  
Taxation services, as referred to in subparagraph 1(f) 
of the Schedule of Japan of Annex IV 
(CPC 863**)  None  
Architectural services 
(CPC 8671)  None  
Engineering services 
(CPC 8672)  None  
Integrated engineering services 
(CPC 8673)  None  
Urban planning services and landscape architectural 
services 
(CPC 8674)  None  
Computer and related services 
(CPC 84)  None  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 985  
( 1 ) Alphabets indicated against individual sectors or sub-sectors  and numbers in brackets are 
references to the Services Sectoral Classification List (WTO Do cument MTN.GNS/ 
W/120, dated 10 July 1991) and the CPC. These alphabetical and numerical divisions 
are indicated to enhance the clarity of the description of spec ific commitments, but shall 
not be construed as being a part of the specific commitments. T he use of ‘**’ against 
individual CPC codes indicates that the specific commitment for  that code does not 
extend to the total range of services covered under that code. This list of sectors or 
subsectors is based on the categories of the statuses of reside nce under the Immigration 
Control and Refugee Recognition Act of Japan (Cabinet Order No 319 of 1951).
 Sector or subsector  Limitations  
Research and experimental development services on 
natural sciences and engineering 
(CPC 8510)  None  
Research and experimental development services on 
social sciences and humanities 
(CPC 8520)  None  
Interdisciplinary research and experimental develop­
ment services 
(CPC 8530)  None  
Sale or leasing services of advertising space or time 
(CPC 8711)  None  
Planning, creating and placement services of adver­
tising 
(CPC 8712)  None  
Other advertising services 
(CPC 8719)  None  
Market research and public opinion polling services 
(CPC 8640)  None  
Management consulting services 
(CPC 8650)  None  
Services related to management consulting 
(CPC 8660)  None  
Technical testing and analysis services 
(CPC 8676)  None  
Engineering related scientific and technical consulting 
services 
(CPC 8675)  None  
Maintenance and repair of equipment (excluding 
vessels, aircrafts and other transport equipment) 
(CPC 633, 8861-8866)  None  
Trade fair and exhibition organisation services 
(CPC 87909**)  None  
Translation and interpretation services 
(CPC 87905)  None  
Specialty design services 
(CPC 87907)  None  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 986
 
Sector or subsector  Limitations  
Radio and television transmission services 
(CPC 7524**)  For greater certainty, 
activities recognised 
under the status of 
residence of ‘Enter­
tainer’ are not included.  
General construction work for buildings 
(CPC 512)  None  
General construction work for civil engineering 
(CPC 513)  None  
Installation and assembly work 
(CPC 514, 516)  None  
Building completion and finishing work 
(CPC 517)  None  
Other construction related services 
— Pre-erection work at construction sites 
(CPC511) 
— Special trade construction work 
(CPC515) 
— Renting services related to equipment for 
construction or demolition of buildings or civil 
engineering works, with operator 
(CPC518)  None  
Adult education services 
(CPC 924**)  Limited to language 
instruction education in 
private enterprises  
Other education services 
(CPC 929**)  Limited to language 
instruction education in 
private enterprises  
Sewage services 
(CPC 9401)  None  
Refuse disposal services 
(CPC 9402)  None  
Cleaning services of exhaust gases 
(CPC 9404)  None  
Noise abatement services 
(CPC 9405)  None  
Nature and landscape protection services 
(CPC 9406)  None  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 987
 
Sector or subsector  Limitations  
Other environmental protection services 
(CPC 9409)  None  
Travel agency and tour operator services 
(CPC 7471)  None  
Tourist guide services 
(CPC 7472)  None  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 988
 
ANNEX 8-C  
UNDERSTANDING ON MOVEMENT OF NATURAL PERSONS FOR 
BUSINESS PURPOSES  
Procedural commitments related to entry and temporary stay  
1. The Parties should ensure that the processing of application s for entry and 
temporary stay pursuant to their respective commitments in this  Agreement 
follows good administrative practice. To that effect:  
(a) the Parties shall ensure that fees charged by competent aut horities for the 
processing of applications for the entry and temporary stay do not unduly 
impair or delay trade in goods or services or establishment or operation 
under this Agreement;  
(b) subject to the competent authorities' discretion, documents  required from 
the applicant for applications for the grant of entry and tempo rary stay of 
short-term visitors for business purposes should be commensurat e with the 
purpose for which they are collected;  
(c) complete applications for the grant of entry and temporary stay shall be 
processed as expeditiously as possible;  
(d) the competent authorities of a Party shall endeavour to pro vide, without 
undue delay, information in response to any reasonable request from an 
applicant concerning the status of an application;  
(e) if the competent authorities of a Party require additional information from 
the applicant in order to process the application, they shall e ndeavour to 
notify, without undue delay, the applicant of the required addi tional 
information;  
(f) the competent authorities of a Party shall notify the appli cant of the 
outcome of the application promptly after a decision has been t aken; if 
the application is approved, the competent authorities of a Par ty shall 
notify the applicant of the period of stay and other relevant t erms and 
conditions; if the application is denied, the competent authori ties of a 
Party shall, upon request or upon their own initiative, make av ailable to 
the applicant information on any available review or appeal pro cedures; 
and 
(g) the Parties shall endeavour to accept and process applicati ons in electronic 
format.  
Additional procedural commitments applying to intra-corporate t ransferees and 
their family members (  1 ) 
2. The competent authorities in the European Union shall adopt a decision on the 
application for entry and temporary stay of an intra-corporate transferee, or a 
renewal of it, and shall notify the decision to the applicant i n writing, in 
accordance with the notification procedures under the relevant laws and regu­
lations, as soon as possible but not later than 90 days from th e date on which 
the complete application was submitted.  
3. To the extent practicable, the competent authorities of Japa n shall adopt a 
decision on the application for an entry visa of an intra-corpo rate transferee, 
or for an extension permit of an intra-corporate transferee, an d shall notify the 
decision to the applicant in writing within a period of time no t exceeding 
90 days after the submission of a complete application or, wher e applicable, 
after the submission of a complete application relating to the entry and 
temporary stay prior to the application requesting entry visa a s defined in 
paragraph 4. Where it is not practicable for a decision to be m ade within 
90 days, the competent authorities of Japan shall endeavour to make the 
decision within a reasonable period of time thereafter.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 989  
( 1 ) Paragraphs 2, 5 and 6 do not apply to the Member States of th e European Union that are 
not subject to the application of Directive 2014/66/EU of the E uropean Parliament and of 
the Council of 15 May 2014 on the conditions of entry and resid ence of third-country 
nationals in the framework of an intra-corporate transfer (here inafter referred to in this 
Annex as ‘the ICT Directive’).
 4. For the purposes of this Annex, ‘application relating to the  entry and 
temporary stay prior to the application requesting entry visa’ means an appli­
cation requesting a Certificate of Eligibility. The period betw een the date 
when the Certificate of Eligibility is issued and the date of t he applicant's 
request for an entry visa is not included within the period of 90 days 
mentioned above.  
5. Where the information or documentation for the application i s incomplete, the 
competent authorities shall endeavour to notify the applicant w ithin a 
reasonable period of time of the additional information that is  required and 
set a reasonable deadline for providing it. The period referred  to in 
paragraphs 2 and 3 shall be suspended until the competent autho rities have 
received the required additional information.  
6. The European Union shall:  
(a) extend to family members of a Japanese national who is an i ntra-corporate 
transferee to the European Union the rights granted to family m embers of 
an intra-corporate transferee pursuant to Article 19 of the ICT  Directive; 
and 
(b) grant a Japanese national who is an intra-corporate transfe ree to the 
European Union a right of intra-European Union mobility, in acc ordance 
with the ICT Directive.  
Cooperation on return and readmission  
7. The Parties acknowledge that the enhanced movement of natura l persons 
following from paragraphs 1 to 6 requires full cooperation on r eturn and 
readmission of natural persons staying in a Party in contravent ion of its 
rules for entry and temporary stay.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 990
 
ANNEX 10  
GOVERNMENT PROCUREMENT  
PART 1  
Relevant provisions of the GPA referred to in Article 10.2  
Article I (Definitions)  
Article II (Scope and Coverage)  
Article III (Security and General Exceptions)  
Article IV (General Principles)  
Article VI (Information on the Procurement System)  
Article VII (Notices)  
Article VIII (Conditions for Participation)  
Article IX (Qualification of Suppliers)  
Article X (Technical Specifications and Tender Documentation)  
Article XI (Time-Periods)  
Article XII (Negotiation)  
Article XIII (Limited Tendering)  
Article XIV (Electronic Auctions)  
Article XV (Treatment of Tenders and Awarding of Contracts)  
Paragraphs 1 to 3 of Article XVI (Transparency of Procurement I nformation)  
Article XVII (Disclosure of Information)  
Article XVIII (Domestic Review Procedures)  
PART 2  
Scope of application  
SECTION A  
European Union  
In accordance with Articles 10.2 and 10.3, Chapter 10 applies, in addition to the 
procurement covered by the annexes of the European Union to App endix I to the 
GPA, to the procurement covered by this Section other than proc urement by the 
entities set out in paragraph 2 which are subject to the rules specified in Note (b) 
to that paragraph.  
The Notes in Annexes 1 to 7 of the European Union to Appendix I  to the GPA 
also apply to the procurement covered by this Section, unless o therwise provided 
for in this Section.  
1. Central government authorities  
Procurement of goods and services as set out in Annexes 4 to 6 of the 
European Union to Appendix I to the GPA, and in paragraphs 4 an d 5 of 
this Section, by the following central government entities of t he Member 
States of the European Union:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 991
 
(1) National office ‘Fire Safety and Protection of the Populati on’ 
(Bulgaria)  
(2) Agence pour la garantie du droit des mineurs (France)  
(3) Ecole du Louvre (France)  
(4) Agence française de lutte contre le dopage (France)  
(5) Autorité de sûreté nucléaire (France)  
(6) Commission d'accès aux documents administratifs (France)  
(7) Commission nationale du débat public (France)  
(8) Commission des Participations et des transferts (France)  
(9) Commission de la sécurité des consommateurs (France)  
(10) Commission des sondages (France)  
(11) Conseil supérieur de l'audiovisuel (France)  
(12) Ministère d'État (Luxembourg)  
(13) Úrad jadrového dozoru Slovenskej republiky (Slovakia)  
with regard to procurement equal to or above the following thre sholds:  
(i) 130,000 SDR for procurement of goods and services  
(ii) 5,000,000 SDR for procurement of construction services (CP C 51)  
2. Sub-central government authorities  
Local administrative units as defined in Annex III to Regulatio n (EC) 
No 1059/2003 of the European Parliament and of the Council of 2 6 May 
2003 on the establishment of a common classification of territo rial units for 
statistics (NUTS), with a population of between 200,000 and 499 ,999 
inhabitants  
Procurement of goods and services as set out in Annexes 4 and 5  of the 
European Union to the Appendix I to the GPA, and in paragraphs 4 and 5 
of this Section by the entities referred to in the previous sen tence equal to 
or above the following thresholds:  
(i) 200,000 SDR for procurement of goods and services  
(ii) 400,000 SDR for procurement of goods and services listed i n paragraph 
4 of this Section  
Notes to paragraph 2:  
(a) The number of inhabitants of a local administrative unit is  determined 
through the data transmitted annually by each Member State to t he 
European Commission pursuant to Article 4 of Regulation (EC) 
No 1059/2003, which are published by EUROSTAT on the following 
website: http://ec.europa.eu/eurostat/web/nuts/local-administra tive-units . 
(b) The commitment with regard to procurement covered by this p aragraph, 
applies solely to the application of the general principles as set out in 
paragraphs 1 and 2 of Article IV of the GPA, as well as to the appli­
cation of provisions relating to the access to domestic review procedures 
in Article XVIII of the GPA and Articles 10.3 to 10.12.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 992
 
3. Bodies governed by public law that are hospitals or universi ties 
Procurement of goods and services as set out in Annexes 4 to 6 of the 
European Union to Appendix I to the GPA, and in paragraphs 4 an d 5 of 
this Section, by bodies governed by public law, as defined in p aragraph 2.a 
of Annex 2 of the European Union to Appendix I to the GPA, that  are 
hospitals or universities provided that the value of those proc urements 
equals or exceeds the following thresholds:  
(i) 200,000 SDR for procurement of goods and services  
(ii) 5,000,000 SDR for procurement of construction services (CP C 51)  
The bodies governed by public law that are hospitals or univers ities and 
qualify as covered entities are described for each Member State  of the 
European Union as body or by category in the following indicati ve list:  
BELGIUM  
— Centre hospitalier de Mons  
— Centre hospitalier de Tournai  
— Centre hospitalier universitaire de Liège  
— Fonds de Construction d'Institutions hospitalières et médico- sociales de la 
Communauté française  
— Het Gemeenschapsonderwijs  
— Institutions universitaires de droit public relevant de la Co mmunauté 
flamande – Universitaire instellingen van publiek recht afangen de van 
de Vlaamse Gemeenschap  
— Institutions universitaires de droit public relevant de la Co mmunauté 
française – Universitaire instellingen van publiek recht afhang ende van 
de Franse Gemeenschap  
— Openbaar psychiatrisch Ziekenhuis-Geel  
— Openbaar psychiatrisch Ziekenhuis-Rekem  
— Universitair Ziekenhuis Gent  
— Vlaamse Hogescholenraad  
— Vlaamse interuniversitaire Raad  
BULGARIA  
(1) State Universities, established pursuant to Article 13 of t he ‘Закона за 
висшето образование’ (обн., ДВ, бр.112/27.12.1995):  
— Аграрен университет – Пловдив (Agricultural University – Plov div) 
— Великотърновски университет ‘Св. св. Кирил и Методий’ (St. Cy ril 
and St. Methodius University of Veliko Tarnovo)  
— Висше военноморско училище ‘Н. Й. Вапцаров’ – Варна (N. Y. 
Vaptsarov Naval Academy – Varna)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 993
 
— Висше строително училище ‘Любен Каравелов’ – София (Civil 
Engineering Higher School ‘Lyuben Karavelov’ – Sofia)  
— Висше транспортно училище ‘Тодор Каблешков’ – София (Higher 
School of Transport ‘Todor Kableshkov’ – Sofia)  
— Икономически университет – Варна (University of Economics – 
Varna)  
— Лесотехнически университет - София (University of Forestry – Sofia)  
— Медицински университет ‘Проф. д-р Параскев Иванов Стоянов’ – 
Варна (Medical University ‘Prof. D-r Paraskev Stoyanov’ – Varna ) 
— Медицински университет – Плевен (Medical University – Pleven)  
— Медицински университет – Пловдив (Medical University – Plovdi v) 
— Медицински университет – София (Medical University – Sofia)  
— Минно-геоложки университет ‘Св. Иван Рилски’ – София (Univers ity 
of Mining and Geology ‘St. Ivan Rilski’ – Sofia)  
— Национален военен университет ‘Васил Левски’ – Велико Търново  
(National Military University ‘Vasil Levski’ – Veliko Tarnovo)  
— Пловдивски университет ‘Паисий Хилендарски’ (Plovdiv Universi ty 
‘Paisiy Hilendarski’)  
— Русенски университет ‘Ангел Кънчев’ (Ruse University ‘Angel 
Kanchev’)  
— Софийски университет ‘Св. Климент Охридски’ (Sofia University  ‘St. 
Kliment Ohridski’)  
— Специализирано висше училище по библиотекознание и инфо­ 
рмационни технологии – София (Specialised Higher School on 
Library Science and Information Technologies – Sofia)  
— Технически университет – Варна (Technical University – Varna)  
— Технически университет – Габрово (Technical University – Gabr ovo) 
— Технически университет – София (Technical University – Sofia)  
— Тракийски университет - Стара Загора (Trakia University – Sta ra 
Zagora)  
— Университет ‘Проф. д-р Асен Златаров’ – Бургас (University ‘P rof. 
D-r Asen Zlatarov’ – Burgas)  
— Университет за национално и световно стопанство – София 
(University of National and World Economy – Sofia)  
— Университет по архитектура, строителство и геодезия – София 
(University of Architecture, Civil Engineering and Geodesy – So fia) ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 994
 
— Университет по хранителни технологии – Пловдив (University of  
Food Technologies – Plovdiv)  
— Химико-технологичен и металургичен университет - София 
(University of Chemical Technology and Metallurgy – Sofia)  
— Шуменски университет ‘Епископ Константин Преславски’ (Shumen 
University ‘Konstantin Preslavski’)  
— Югозападен университет ‘Неофит Рилски’ – Благоевград (South-W est 
University ‘Neofit Rilski’ – Blagoevgrad)  
(2) State or municipal medical institutions referred to in Arti cle 3(1) of the 
‘Закона за лечебните заведения’ (обн., ДВ, бр.62/9.7.1999)  
(3) Medical institutions referred to in Article 5(1) of the ‘За кона за лечебните 
заведения’ (обн., ДВ, бр.62/9.7.1999):  
— Болница ‘Лозенец’ (Hospital ‘Lozenets’)  
— Лечебни заведения към Министерството на правосъдието (Medical  
institutions to the Ministry of Justice)  
— Лечебни заведения към Министерството на транспорта (Medical i nsti­
tutions to the Ministry of Transport)  
(4) Legal persons of a non-commercial character established for  the purpose of 
meeting needs of general interest providing health services or higher 
education services or carrying out research activities pursuant  to the 
‘Закона за юридическите лица с нестопанска цел’ (обн., ДВ, 
бр.81/6.10.2000), and satisfying the conditions of paragraph 1,  item 21 of 
the ‘Закона за обществените поръчки’ (обн., ДВ, бр. 28/6.4.2004 ) 
CZECH REPUBLIC  
Universities and other legal entities established by a special Act which for their 
operation and in compliance with budget regulations use money f rom the state 
budget, state funds, contributions of international institution s, district authority 
budget, or budgets of self- governing territorial divisions, an d providing health 
services or higher education services or carrying out research activities.  
DENMARK  
Categories:  
(1) Andre forvaltningssubjekter (other public administrative bo dies) providing 
health services or higher education services or carrying out re search activities  
(2) Universiteterne, jf. lovbekendtgørelse nr. 1368 af 7. decem ber 2007 af lov 
om universiteter (Universities, see Consolidation Act nr. 1368 of 7 December 
2007 on universities)  
GERMANY  
Categories:  
Authorities, establishments and foundations governed by public law and created 
by federal, state or local authorities providing health service s or higher education 
services or carrying out research activities:  
(1) Authorities  
— Wissenschaftliche Hochschulen – (universities)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 995
 
(2) Establishments and foundations  
Non-industrial and non-commercial establishments subject to sta te control 
and providing health services or higher education services or c arrying out 
research activities:  
— Rechtsfähige Bundesanstalten – (Federal institutions having l egal 
capacity)  
— Wohlfahrtsstiftungen – (welfare foundations)  
ESTONIA  
— Eesti Kunstiakadeemia  
— Eesti Muusika- ja Teatriakadeemia  
— Eesti Maaülikool  
— Keemilise ja Bioloogilise Füüsika Instituut  
— Tallinna Ülikool  
— Tallinna Tehnikaülikool  
— Tartu Ülikool  
IRELAND  
Categories:  
(1) Hospitals and similar institutions of a public character  
(2) Colleges and educational institutions of a public character  
(3) Agencies established to provide health services or higher e ducation services 
or carry out research activities e.g. Institute of Public Admin istration, 
Economic and Social Research Institute, etc.  
(4) Other public bodies falling within the definition of a body  governed by 
public law and providing health services or higher education se rvices or 
carrying out research activities.  
GREECE  
Categories:  
(1) Public entities providing health services or higher educati on services or 
carrying out research activities  
(2) Legal persons governed by private law which are State-owned  or which 
regularly receive at least 50 per cent of their annual budget i n the form of 
State subsidies, pursuant to the applicable rules, or in which the State has a 
capital holding of at least 51 per cent and providing health se rvices or higher 
education services or carrying out research activities  
(3) Legal persons governed by private law which are owned by le gal persons 
governed by public law, by local authorities of any level, by l ocal 
associations of ‘communes’ (local administrative areas) or by p ublic enter­
prises or entities, or by legal persons as referred to in point  2 or which 
regularly receive at least 50 per cent of their annual budget i n the form of 
subsidies from such legal persons, pursuant to the applicable r ules or to their 
own articles of association, or legal persons as referred to ab ove which have 
a capital holding of at least 51 per cent in such legal persons  governed by 
public law and providing health services or higher education se rvices or 
carrying out research activities  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 996
 
SPAIN  
Categories:  
(1) Bodies and entities governed by public law which are subjec t to the ‘Ley 
30/2007, de 30 de octubre, de Contratos del sector público’, (S panish State 
legislation on procurement), in accordance with its Article 3, other than those 
which are part of the Administración General del Estado (genera l national 
administration), the Administración de las Comunidades Autónoma s (admin­
istration of the autonomous regions) and the Corporaciones Loca les (local 
authorities) and providing health services or carrying out rese arch activities  
(2) Entidades Gestoras y los Servicios Comunes de la Seguridad Social (admin­
istrative entities and common services of the health and social  services)  
FRANCE  
Categories:  
(1) National public bodies:  
— Écoles d'architecture  
— Groupements d'intérêt public, for example: Agence EduFrance, ODIT 
France (observation, développement et ingénierie touristique), Agence 
nationale de lutte contre l'illettrisme  
(2) Administrative public bodies at regional, departmental and local level:  
— Établissements publics hospitaliers, for example: l'Hôpital D épartemental 
Dufresne-Sommeiller  
CROATIA  
(1) Higher education public institutions  
(2) Clinical hospitals  
(3) Clinical hospital centres  
(4) Clinics  
(5) National and University Library  
(6) General hospitals  
(7) Polyclinics  
(8) Special hospitals  
(9) University Computing Centre  
ITALY  
Categories:  
(1) Università statali, gli istituti universitari statali, i co nsorzi per i lavori inter­
essanti le università (State universities, State university ins titutes, consortia 
for university development work)  
(2) Istituti superiori scientifici e culturali, osservatori ast ronomici, astrofisici, 
geofisici o vulcanologici (higher scientific and cultural insti tutes, astro­
nomical, astrophysical, geophysical or vulcanological oberserva tories)  
(3) Enti preposti a servizi di pubblico interesse (organisation s providing health 
services or higher education services or carrying out research activities 
services in the public interest)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 997
 
CYPRUS  
— Ανοικτό Πανεπιστήμιο Κύπρου  
— Πανεπιστήμιο Κύπρου  
— Τεχνολογικό Πανεπιστήμιο Κύπρου  
— Ογκολογικό Κέντρο της Τράπεζας Κύπρου  
— Ινστιτούτο Γενετικής και Νευρολογίας  
— Ίδρυμα Κρατικών Υποτροφιών Κύπρου  
— Ευρωπαϊκό Ινστιτούτο Κύπρου  
— Ίδρυμα Τεχνολογίας Κύπρου  
— Ίδρυμα Προώθησης Έρευνας  
— Ίδρυμα Ενέργειας Κύπρου  
LATVIA  
Subjects of private law which make purchases according to ‘Publ isko iepirkumu 
likuma prasībām’ and provide health services or higher educatio n services or 
carry out research activities  
LITHUANIA  
(1) Establishments of research and education (higher education institutions, 
establishments of scientific research, research and technology parks as well 
as other establishments and institutions, the activity of which  pertains to 
evaluation or organisation of research and education)  
(2) Higher education establishments  
(3) National establishments of the Lithuanian health care syste m (individual 
health care protection establishments, public health protection  establishments, 
establishments of pharmaceutical activities and other health ca re estab­
lishments, etc.)  
(4) Other public and private persons in accordance with the con ditions provided 
for in Article 4 (2) of the Law on Public Procurement (‘Valstyb ės 
žinios’(Official Gazette) No. 84-2000, 1996; No 4-102, 2006) pr oviding 
health services or higher education services or carrying out re search activities  
LUXEMBOURG  
Établissements publics placés sous la surveillance des communes . 
HUNGARY  
Bodies:  
— Egyes költségvetési szervek (certain budgetary organs providi ng health 
services or higher education services or carrying out research activities)  
— Az elkülönített állami pénzalapok kezelője (managing bodies o f the separate 
state funds providing health services or higher education servi ces or carrying 
out research activities)  
— A közalapítványok (public foundations providing health servic es or higher 
education services or carrying out research activities)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 998
 
Categories:  
(1) Organisations established for the purpose of meeting needs in the general 
interest, not having an industrial or commercial character, and  controlled by 
public entities, or financed, for the most part, by public enti ties (from public 
budget) and providing health services or higher education servi ces or 
carrying out research activities  
(2) Organisations established by law determining their public t asks and 
operation, controlled by public entities, or financed, for the most part, by 
public entities from public budget and providing health service s or higher 
education services or carrying out research activities  
(3) Organisations established by public entities for the purpos e of providing 
health services or higher education services or carrying out re search activities 
and controlled by the public entities  
MALTA  
— Institutions under Ministeru tal-Edukazzjoni, Żgħażagħ u Impj iegi (Ministry 
of Education, Youth and Employment)  
— Junior College  
— Kulleġġ Malti għall-Arti, Xjenza u Teknoloġija (Malta College  of Arts 
Science and Technology)  
— Università' ta' Malta (University of Malta)  
— Fondazzjoni għall-Istudji Internazzjonali (Foundation for Int ernational 
Studies)  
— Institutions under Ministeru tas-Saħħa, l-Anzjani u Kura fil- Komunità 
(Ministry of Health, the Elderly and Community Care)  
— Sptar Zammit Clapp (Zammit Clapp Hospital)  
— Sptar Mater Dei (Mater Dei Hospital)  
— Sptar Monte Carmeli (Mount Carmel Hospital)  
— Awtorità dwar il-Mediċini (Medicines Authority)  
NETHERLANDS  
Bodies:  
— Institutions under the Ministry of Agriculture, Nature and Fo od Quality  
— Universiteit Wageningen – (Wageningen University and Research  Centre)  
— Stichting DLO – (Agricultural Research Department)  
— Institutions under the Ministerie van Onderwijs, Cultuur en W etenschap 
(Ministry of Education, Culture and Science)  
The competent authorities of:  
(1) Public or publicly funded public private institutions withi n the meaning of 
the ‘Wet Educatie en Beroepsonderwijs’ (Law on Education and Vo cational 
Education)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 999
 
(2) Publicly funded universities and higher education instituti ons, the Open 
University, and the university hospitals, within the meaning of  the ‘Wet op 
het hoger onderwijs en wetenschappelijk onderzoek’ (Law on High er 
Education and Scientific Research)  
AUSTRIA  
All bodies under the budgetary control of ‘the Rechnungshof’ (C ourt of 
Auditors), except those of an industrial or commercial nature, and providing 
health services or higher education services or carrying out re search activities.  
POLAND  
(1) Public universities and academic schools:  
— Uniwersytet w Białymstoku  
— Uniwersytet w Gdańsku  
— Uniwersytet Śląski  
— Uniwersytet Jagielloński w Krakowie  
— Uniwersytet Kardynała Stefana Wyszyńskiego  
— Katolicki Uniwersytet Lubelski  
— Uniwersytet Marii Curie-Skłodowskiej  
— Uniwersytet Łódzki  
— Uniwersytet Opolski  
— Uniwersytet im. Adama Mickiewicza  
— Uniwersytet Mikołaja Kopernika  
— Uniwersytet Szczeciński  
— Uniwersytet Warmińsko-Mazurski w Olsztynie  
— Uniwersytet Warszawski  
— Uniwersytet Rzeszowski  
— Uniwersytet Wrocławski  
— Uniwersytet Zielonogórski  
— Uniwersytet Kazimierza Wielkiego w Bydgoszczy  
— Akademia Techniczno-Humanistyczna w Bielsku-Białej  
— Akademia Górniczo-Hutnicza im. St Staszica w Krakowie  
— Politechnika Białostocka  
— Politechnika Częstochowska  
— Politechnika Gdańska  
— Politechnika Koszalińska  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1000
 
— Politechnika Krakowska  
— Politechnika Lubelska  
— Politechnika Łódzka  
— Politechnika Opolska  
— Politechnika Poznańska  
— Politechnika Radomska im. Kazimierza Pułaskiego  
— Politechnika Rzeszowska im. Ignacego Łukasiewicza  
— Politechnika Szczecińska  
— Politechnika Śląska  
— Politechnika Świętokrzyska  
— Politechnika Warszawska  
— Politechnika Wrocławska  
— Akademia Morska w Gdyni  
— Wyższa Szkoła Morska w Szczecinie  
— Akademia Ekonomiczna im. Karola Adamieckiego w Katowicach  
— Akademia Ekonomiczna w Krakowie  
— Akademia Ekonomiczna w Poznaniu  
— Szkoła Główna Handlowa  
— Akademia Ekonomiczna im. Oskara Langego we Wrocławiu  
— Akademia Pedagogiczna im. KEN w Krakowie  
— Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej  
— Akademia Podlaska w Siedlcach  
— Akademia Świętokrzyska im. Jana Kochanowskiego w Kielcach  
— Pomorska Akademia Pedagogiczna w Słupsku  
— Akademia Pedagogiczna im. Jana Długosza w Częstochowie  
— Wyższa Szkoła Filozoficzno-Pedagogiczna ‘Ignatianum’ w Krakow ie 
— Wyższa Szkoła Pedagogiczna w Rzeszowie  
— Akademia Techniczno-Rolnicza im. J. J. Śniadeckich w Bydgoszc zy 
— Akademia Rolnicza im. Hugona Kołłątaja w Krakowie  
— Akademia Rolnicza w Lublinie  
— Akademia Rolnicza im. Augusta Cieszkowskiego w Poznaniu  
— Akademia Rolnicza w Szczecinie  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1001
 
— Szkoła Główna Gospodarstwa Wiejskiego w Warszawie  
— Akademia Rolnicza we Wrocławiu  
— Akademia Medyczna w Białymstoku  
— Akademia Medyczna im. Ludwika Rydygiera w Bydgoszczy  
— Akademia Medyczna w Gdańsku  
— Śląska Akademia Medyczna w Katowicach  
— Collegium Medicum Uniwersytetu Jagiellońskiego w Krakowie  
— Akademia Medyczna w Lublinie  
— Uniwersytet Medyczny w Łodzi  
— Akademia Medyczna im. Karola Marcinkowskiego w Poznaniu  
— Pomorska Akademia Medyczna w Szczecinie  
— Akademia Medyczna w Warszawie  
— Akademia Medyczna im. Piastów Śląskich we Wrocławiu  
— Centrum Medyczne Kształcenia Podyplomowego  
— Chrześcijańska Akademia Teologiczna w Warszawie  
— Papieski Fakultet Teologiczny we Wrocławiu  
— Papieski Wydział Teologiczny w Warszawie  
— Instytut Teologiczny im. Błogosławionego Wincentego Kadłubka w 
Sandomierzu  
— Instytut Teologiczny im. Świętego Jana Kantego w Bielsku-Biał ej 
— Akademia Marynarki Wojennej im. Bohaterów Westerplatte w Gdyn i 
— Akademia Obrony Narodowej  
— Wojskowa Akademia Techniczna im. Jarosława Dąbrowskiego w 
Warszawie  
— Wojskowa Akademia Medyczna im. Gen. Dyw. Bolesława Szareckieg o 
w Łodzi  
— Wyższa Szkoła Oficerska Wojsk Lądowych im. Tadeusza Kościuszk i we 
Wrocławiu  
— Wyższa Szkoła Oficerska Wojsk Obrony Przeciwlotniczej im. Rom ualda 
Traugutta  
— Wyższa Szkoła Oficerska im. gen. Józefa Bema w Toruniu  
— Wyższa Szkoła Oficerska Sił Powietrznych w Dęblinie  
— Wyższa Szkoła Oficerska im. Stefana Czarnieckiego w Poznaniu  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1002
 
— Wyższa Szkoła Policji w Szczytnie  
— Szkoła Główna Służby Pożarniczej w Warszawie  
— Akademia Muzyczna im. Feliksa Nowowiejskiego w Bydgoszczy  
— Akademia Muzyczna im. Stanisława Moniuszki w Gdańsku  
— Akademia Muzyczna im. Karola Szymanowskiego w Katowicach  
— Akademia Muzyczna w Krakowie  
— Akademia Muzyczna im. Grażyny i Kiejstuta Bacewiczów w Łodzi  
— Akademia Muzyczna im. Ignacego Jana Paderewskiego w Poznaniu  
— Akademia Muzyczna im. Fryderyka Chopina w Warszawie  
— Akademia Muzyczna im. Karola Lipińskiego we Wrocławiu  
— Akademia Wychowania Fizycznego i Sportu im. Jędrzeja Śniadeck iego w 
Gdańsku  
— Akademia Wychowania Fizycznego w Katowicach  
— Akademia Wychowania Fizycznego im. Bronisława Czecha w Krakow ie 
— Akademia Wychowania Fizycznego im. Eugeniusza Piaseckiego w 
Poznaniu  
— Akademia Wychowania Fizycznego Józefa Piłsudskiego w Warszawi e 
— Akademia Wychowania Fizycznego we Wrocławiu  
— Akademia Sztuk Pięknych w Gdańsku  
— Akademia Sztuk Pięknych Katowicach  
— Akademia Sztuk Pięknych im. Jana Matejki w Krakowie  
— Akademia Sztuk Pięknych im. Władysława Strzemińskiego w Łodzi  
— Akademia Sztuk Pięknych w Poznaniu  
— Akademia Sztuk Pięknych w Warszawie  
— Akademia Sztuk Pięknych we Wrocławiu  
— Państwowa Wyższa Szkoła Teatralna im. Ludwika Solskiego w Kra kowie  
— Państwowa Wyższa Szkoła Filmowa, Telewizyjna i Teatralna im. Leona 
Schillera w Łodzi  
— Akademia Teatralna im. Aleksandra Zelwerowicza w Warszawie  
— Państwowa Wyższa Szkoła Zawodowa im. Jana Pawła II w Białej 
Podlaskiej  
— Państwowa Wyższa Szkoła Zawodowa w Chełmie  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1003
 
— Państwowa Wyższa Szkoła Zawodowa w Ciechanowie  
— Państwowa Wyższa Szkoła Zawodowa w Elblągu  
— Państwowa Wyższa Szkoła Zawodowa w Głogowie  
— Państwowa Wyższa Szkoła Zawodowa w Gorzowie Wielkopolskim  
— Państwowa Wyższa Szkoła Zawodowa im. Ks, Bronisława Markiewic za 
w Jarosławiu  
— Kolegium Karkonoskie w Jeleniej Górze  
— Państwowa Wyższa Szkoła Zawodowa im. Prezydenta Stanisława 
Wojciechowskiego w Kaliszu  
— Państwowa Wyższa Szkoła Zawodowa w Koninie  
— Państwowa Wyższa Szkoła Zawodowa w Krośnie  
— Państwowa Wyższa Szkoła Zawodowa im. Witelona w Legnicy  
— Państwowa Wyższa Szkoła Zawodowa im. Jana Amosa Kodeńskiego w  
Lesznie  
— Państwowa Wyższa Szkoła Zawodowa w Nowym Sączu  
— Państwowa Wyższa Szkoła Zawodowa w Nowym Targu  
— Państwowa Wyższa Szkoła Zawodowa w Nysie  
— Państwowa Wyższa Szkoła Zawodowa im. Stanisława Staszica w Pi le 
— Państwowa Wyższa Szkoła Zawodowa w Płocku  
— Państwowa Wyższa Szkoła Wschodnioeuropejska w Przemyślu  
— Państwowa Wyższa Szkoła Zawodowa w Raciborzu  
— Państwowa Wyższa Szkoła Zawodowa im. Jana Gródka w Sanoku  
— Państwowa Wyższa Szkoła Zawodowa w Sulechowie  
— Państwowa Wyższa Szkoła Zawodowa im. Prof. Stanisława 
Tarnowskiego w Tarnobrzegu  
— Państwowa Wyższa Szkoła Zawodowa w Tarnowie  
— Państwowa Wyższa Szkoła Zawodowa im. Angelusa Silesiusa w 
Wałbrzychu  
— Państwowa Wyższa Szkoła Zawodowa we Włocławku  
— Państwowa Medyczna Wyższa Szkoła Zawodowa w Opolu  
— Państwowa Wyższa Szkoła Informatyki i Przedsiębiorczości w Ło mży 
— Państwowa Wyższa Szkoła Zawodowa w Gnieźnie  
— Państwowa Wyższa Szkoła Zawodowa w Suwałkach  
— Państwowa Wyższa Szkoła Zawodowa w Wałczu  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1004
 
— Państwowa Wyższa Szkoła Zawodowa w Oświęcimiu  
— Państwowa Wyższa Szkoła Zawodowa w Zamościu  
(2) Public research institutions, research and development inst itutions and other 
research institutions  
(3) Public Autonomous Health Care Management Units whose foundi ng body is 
a regional or local self-government or association thereof  
PORTUGAL  
(1) Institutos públicos sem carácter comercial ou industrial – (Public institutions 
without commercial or industrial character) providing health se rvices or 
higher education services or carrying out research activities  
(2) Serviços públicos personalizados – (Public services having legal personality) 
providing health services or higher education services or carry ing out 
research activities  
(3) Fundações públicas – (Public foundations) providing health services or 
higher education services or carrying out research activities  
(4) Estabelecimentos públicos de ensino, investigação científic a e saúde – 
(Public institutions for education, scientific research and hea lth) 
ROMANIA  
— Academia Română (Romanian Academy)  
— Scoala Superioară de Aviaţie Civilă (Superior School of Civil  Aviation)  
— Centrul de Pregătire pentru Personalul din Industrie Bușteni (Training Centre 
for Industry Personnel Busteni)  
— Centrul de Formare și Management București (Management and Fo rmation 
Centre for Commerce Bucharest)  
— Universităţi de Stat (State Universities)  
— Spitale, Sanatorii, Policlinici, Dispensare, Centre Medicale,  Institute 
medico-Legale, Staţii Ambulanţă (hospitals, sanatoriums, clinic s, medical 
units, legal-medical institutes, ambulance stations)  
SLOVENIA  
(1) Javni zavodi s področja vzgoje, izobraževanja ter športa (P ublic institutes in 
the area of child care, education and sport)  
(2) Javni zavodi s področja zdravstva (Public institutes in the  area of health care)  
(3) Javni zavodi s področja raziskovalne dejavnosti (Public ins titutes in the area 
of science and research)  
SLOVAKIA  
Any legal person providing health services or higher education services or 
carrying out research activities that is constituted or establi shed by a particular 
legal regulation or administrative measure to the purpose of me eting needs in 
general interest, not having industrial or commercial character , and at the same 
time satisfying at least one of the following conditions:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1005
 
(a) it is fully or partially financed by a contracting authorit y, i. e. a government 
authority, municipality, Self-government Region or another lega l person, 
which satisfies at the same time conditions referred to in para graph 1, 
points (4) (a), (b) and (c) of Article 2 of Directive 2014/24/E U of the 
European Parliament and of the Council of 26 February 2014 on p ublic 
procurement and repealing Directive 2004/18/EC;  
(b) it is managed or controlled by a contracting authority, i. e. by a government 
authority, municipality, Self-government Region or another body  governed 
by public law, which satisfies at the same time conditions refe rred to in 
paragraph 1, points (4) (a), (b) and (c) of Article 2 of Direct ive 2014/24/EU 
of the European Parliament and of the Council of 26 February 20 14 on 
public procurement and repealing Directive 2004/18/EC; or  
(c) it is a contracting authority, i. e. a government authority , municipality, 
Self-government Region or another legal person, which satisfies  at the 
same time the conditions referred to in paragraph 1, points (4)  (a), (b) and 
(c) of Article 2 of Directive 2014/24/EU of the European Parlia ment and of 
the Council of 26 February 2014 on public procurement and repea ling 
Directive 2004/18/EC, appoints or elects more than one half of the 
members of its managerial or supervisory board.  
FINLAND  
Public or publicly controlled bodies and undertakings, except t hose of an 
industrial or commercial nature, and providing health services or higher 
education services or carrying out research activities.  
SWEDEN  
All non-commercial bodies whose public contracts are subject to  supervision by 
the Swedish Competition Authority and providing health services  or higher 
education services or carrying out research activities.  
UNITED KINGDOM  
Categories:  
(1) Universities and colleges financed for the most part by oth er contracting 
authorities  
(2) Research Councils  
(3) National Health Service Strategic Health Authorities  
4. Procurement of railway-related goods and services  
(a) Procurement of railway facilities (CPV 3494) by procuring e ntities 
whose procurement is covered by Directive 2014/25/EU of the 
European Parliament and of the Council of 26 February 2014 on 
procurement by entities operating in the water, energy, transpo rt and 
postal services sectors and repealing Directive 2004/17/EC, whi ch are 
contracting authorities covered by Annexes 1 and 2 of the Europ ean 
Union to Appendix I to the GPA, or public undertakings as defin ed in 
Annex 3 of the European Union to Appendix I to the GPA, and whi ch 
provide or operate networks providing a service to the public i n the field 
of transport by railways  
(b) Procurement of goods falling under CPV 3462 by procuring en tities 
whose procurement is covered by the Directive 2014/25/EU, which  are 
contracting authorities covered by Annexes 1 and 2 of the Europ ean 
Union to Appendix I to the GPA, or public undertakings as defin ed in 
Annex 3 of the European Union to Appendix I to the GPA, and whi ch 
provide or operate networks providing a service to the public i n the field 
of transport by urban railway, automated systems, tramway, trol ley bus, 
bus or cable  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1006
 
(c) Indicative lists of procuring entities and public undertaki ngs referred to 
in subparagraphs (a) and (b) are provided for in Annex 3 of the  European 
Union to Appendix I to the GPA  
(d) The commitments referred to in subparagraphs (a) and (b) ap ply if the 
value of the procurement is equal to or above the following thr esholds:  
(i) 400,000 SDR for procurement of goods and services  
(ii) 5,000,000 SDR for procurement of construction services (CP C 51)  
These commitments shall enter into force one year after the dat e of entry into 
force of this Agreement, or on 6 July 2019, whichever date is t he later.  
Note to paragraph 4:  
CPV refers to the Common Procurement Vocabulary of the European  Union, 
as defined by Regulation (EC) No 2195/2002 of the European Parl iament 
and of the Council of 5 November 2002 on the Common Procurement  
Vocabulary (CPV), last amended by Commission Regulation (EC) 
No 213/2008 of 28 November 2007.  
CPV 3494 (Railway equipment) comprises: 
34941 Rails and accessories  349411 Rods  
349412 Track rails  
349413 Tramline  
349415 Crossheads  
349416 Crossovers  
349418 Railway points  
34942 Signalling equipment  349421 Signal posts  
349422 Signalling boxes  
34943 Train-monitoring system  
34944 Points heating system  
34945 Track-alignment 
machinery  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1007
 
34946 Railway-track 
construction materials 
and supplies  349461 Railway-track 
construction 
materials  3494611 Rails  
3494612 Railway materials  34946121 Fishplates and sole 
plates  
34946122 Check rails  
349462 Railway-track 
construction supplies  3494621 Current-conducting 
rails 
3494622 Switch blades, 
crossing frogs, 
point rods and 
crossing pieces  34946221 Switch blades  
34946222 Crossing frogs  
34946223 Point rods  
34946224 Crossing pieces  
3494623 Rail clips, bedplates 
and ties  34946231 Rail clips  
34946232 Bedplates and ties  
3494624 Chairs and chair 
wedges  
34947 Sleepers and parts of 
sleepers  349471 Sleepers  
349472 Parts of sleepers  
CPV 3462 (Rolling stock) comprises: 
34621 Railway maintenance or 
service vehicles, and 
railway freight wagons  346211 Railway freight 
wagons  
346212 Railway maintenance 
or service vehicles  
34622 Railway and tramway 
passenger coaches, and 
trolleybuses  346221 Tramway passenger 
coaches  
346222 Railway passenger 
coaches  
346223 Trolleybuses  
346224 Railway carriages  
346225 Luggage vans and 
special-purpose vans  
5. Services  
Procurement of the following services, in addition to the servi ces listed under 
Annex 5 of the European Union to Appendix I to the GPA:  
(a) for entities covered under Annex 1 of the European Union to  Appendix I 
to the GPA or under paragraph 1 of this Section:  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1008
 
— Food serving services and Beverage serving services (CPC 642,  643)  
— Telecommunications related services (CPC 754)  
— Photographic services (CPC 87501 to 87503, 87505, 87507, 8750 9) 
— Packaging services (CPC 876)  
— Other business services (CPC 87901, 87903, 87905 to 87907)  
(b) for entities covered under Point 1 of Annex 2 of the Europe an Union to 
Appendix I to the GPA or under paragraph 2 of this Section:  
— Beverage serving services (CPC 643)  
— General management consulting services (CPC 86501)  
— Financial management consulting services (except business tax ) (CPC 
86502)  
— Marketing management consulting services (CPC 86503)  
— Human resources management consulting services (CPC 86504)  
— Production management consulting services (CPC 86505)  
— Other management consulting services (CPC 86509)  
(c) for all covered entities:  
— Real estate services on a fee or contract basis (CPC 8220)  
Note to paragraph 5:  
Food serving services (CPC 642) and beverage serving services ( CPC 643) 
contracts are covered by the national treatment regime for the suppliers and 
service providers of Japan, provided that their value equals or  exceeds 
EUR 750,000 when they are awarded by procuring entities covered  under 
Annexes 1 and 2 of the European Union to Appendix I to the GPA or under 
paragraphs 1 and 2 of this Section, and that their value equals  or exceeds 
EUR 1,000,000 when they are awarded by procuring entities cover ed under 
Annex 3 of the European Union to Appendix I to the GPA.  
SECTION B  
Japan  
In accordance with Articles 10.2 and 10.3, Chapter 10 applies, in addition to the 
procurement covered by Japan's annexes to Appendix I to the GPA , to the 
procurement covered by this Section other than procurement by t he entities set 
out in paragraph 2 which are subject to special rules specified  in that paragraph.  
The Notes in Japan's Annexes 1 to 7 to Appendix I to the GPA al so apply to the 
procurement covered by this Section, unless otherwise provided for in this 
Section.  
1. Procurement in relation to Japan's Annex 2 to Appendix I to the GPA (the 
Sub-Central Government Entities)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1009
 
In addition to procurement by the entities listed in Japan's An nex 2 to 
Appendix I to the GPA:  
(a) Procurement by Kumamoto-shi of goods and services specified  in Japan's 
Annexes 4 to 6 to Appendix I to the GPA. The thresholds for the  
procurement are those set out in Japan's Annex 2 to Appendix I to the 
GPA.  
(b) Procurement of goods and services specified in Japan's Anne xes 4 to 6 to 
Appendix I to the GPA by the local independent administrative 
agencies. The thresholds for the procurement are as those set o ut in 
Japan's Annex 2 to Appendix I to the GPA.  
Note to subparagraph (b)  
In order to ensure the implementation of commitments by the loc al 
independent administrative agencies in this subparagraph, the 
Government of Japan, in tandem with local governments, shall ta ke 
measures under the laws and regulations of Japan.  
For the purpose of this subparagraph, ‘local independent admini strative 
agency’ means a local independent administrative agency which i s 
covered by the Local Independent Administrative Agency Act (Law  
No. 118 of 2003), and established by a single entity listed in Japan's 
Annex 2 to Appendix I to the GPA or Kumamoto-shi under the Act.  
For reference purposes, the list of local independent administr ative 
agencies covered by this subparagraph as of 1 February 2018 is as 
follows:  
(1) Hokkaido Research Organization  
(2) Sapporo Medical University  
(3) Aomori Prefectural Industrial Technology Research Center  
(4) Aomori University of Health and Welfare  
(5) Iwate Industrial Research Institute  
(6) Iwate Prefectural University  
(7) Miyagi Children's Hospital  
(8) Miyagi Prefectural Hospital Organization  
(9) Miyagi University  
(10) Akita International University  
(11) Akita Prefectural Organization on Development and Disabili ty 
(12) Akita Prefectural Hospital Organization  
(13) Akita Prefectural University  
(14) Yamagata Prefectural Public University Corporation  
(15) Yamagata Prefectural University of Health Sciences  
(16) Fukushima Medical University  
(17) The University of Aizu  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1010
 
(18) Tochigi Cancer Center  
(19) Saitama Prefectural University  
(20) Tokyo Metropolitan Geriatric Hospital and Institute of Ger ontology  
(21) Tokyo Metropolitan Industrial Technology Research Institut e 
(22) Tokyo Metropolitan University  
(23) Kanagawa Institute of Industrial Science and Technology  
(24) Kanagawa Prefectural Hospital Organization  
(25) Niigata College of Nursing  
(26) University of Niigata Prefecture  
(27) Toyama Prefectural University  
(28) Ishikawa Prefectural Public University Corporation  
(29) Fukui Prefectural University  
(30) Yamanashi Prefectural Hospital Organization  
(31) Yamanashi Prefectural University  
(32) Nagano Prefectural Hospital Organization  
(33) Gifu College of Nursing  
(34) Gifu Prefectural General Medical Center  
(35) Gifu Prefectural Gero Hospital  
(36) Gifu Prefectural Tajimi Hospital  
(37) Shizuoka Prefectural Hospital Organization  
(38) Shizuoka Prefectural University Corporation  
(39) Shizuoka University of Art and Culture  
(40) Aichi Public University Corporation  
(41) Mie Prefectural College of Nursing  
(42) Mie Prefectural General Medical Center  
(43) The University of Shiga Prefecture  
(44) Kyoto Prefectural Public University Corporation  
(45) Osaka Prefectural Hospital Organization  
(46) Osaka Prefecture University  
(47) Research Institute of Environment, Agriculture and Fisheri es, Osaka 
Prefecture  
(48) University of Hyogo  
(49) Nara Medical University  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1011
 
(50) Nara Prefectural Hospital Organization  
(51) Nara Prefectural University  
(52) Wakayama Medical University  
(53) Tottori Institute of Industrial Technology  
(54) The University of Shimane  
(55) Okayama Prefectural University  
(56) Okayama Psychiatric Medical center  
(57) Prefectural University of Hiroshima  
(58) Yamaguchi Prefectural Hospital Organization  
(59) Yamaguchi Prefectural Industrial Technology Institute  
(60) Yamaguchi Prefectural University  
(61) Tokushima Prefecture Naruto Hospital  
(62) Ehime Prefectural University of Health Sciences  
(63) Kochi Prefectural Public University Corporation  
(64) Fukuoka Prefectural University  
(65) Fukuoka Women's University  
(66) Kyushu Dental University  
(67) Saga-Ken Medical Centre Koseikan  
(68) Nagasaki Prefectural University Corporation  
(69) Prefectural University of Kumamoto  
(70) Oita Prefectural College of Arts and Culture  
(71) Oita University of Nursing and Health Sciences  
(72) Miyazaki Prefectural Nursing University  
(73) Osaka City Hospital Organization  
(74) Osaka City University  
(75) Nagoya City University  
(76) Kyoto City Hospital Organization  
(77) Kyoto City University of Arts  
(78) Kyoto Municipal Institute of Industrial Technology and Cul ture 
(79) Yokohama City University  
(80) Kobe City Hospital Organization  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1012
 
(81) Kobe City University of Foreign Studies  
(82) The University of Kitakyushu  
(83) Sapporo City University  
(84) Fukuoka City Hospital Organization  
(85) Hiroshima City Hospital Organization  
(86) Hiroshima City University  
(87) Shizuoka City Shizuoka Hospital  
(88) Sakai City Hospital Organization  
(89) Okayama City General Medical Center  
(c) Notwithstanding Note 5 to Japan's Annex 2 to Appendix I to the GPA, 
for the purposes of Chapter 10, procurement related to the prod uction, 
transport or distribution of electricity by the sub-central gov ernment 
entities listed in Japan's Annex 2 to Appendix I to the GPA and  by 
Kumamoto-shi shall be covered. The thresholds for the procureme nt 
are those set out in Japan's Annex 2 to Appendix I to the GPA.  
For reference purposes, the list of sub-central government enti ties who 
produce, transport or distribute electricity as of 1 February 2 018 is as 
follows:  
(1) Hokkaido  
(2) Iwate-ken  
(3) Akita-ken  
(4) Yamagata-ken  
(5) Tochigi-ken  
(6) Gunma-ken  
(7) Tokyo-to  
(8) Kanagawa-ken  
(9) Niigata-ken  
(10) Toyama-ken  
(11) Yamanashi-ken  
(12) Nagano-ken  
(13) Mie-ken  
(14) Kyoto-fu  
(15) Hyogo-ken  
(16) Tottori-ken  
(17) Shimane-ken  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1013
 
(18) Okayama-ken  
(19) Yamaguchi-ken  
(20) Tokushima-ken  
(21) Ehime-ken  
(22) Kochi-ken  
(23) Fukuoka-ken  
(24) Kumamoto-ken  
(25) Oita-ken  
(26) Miyazaki-ken  
(27) Yokohama-shi  
(28) Kitakyushu-shi  
Note to paragraph 1:  
Japan's Annex 2 to Appendix I to the GPA and this paragraph ref er to all 
prefectural governments entitled ‘To’, ‘Do’, ‘Fu’ and ‘Ken’, an d all 
designated cities entitled ‘Shitei-toshi’, covered by the Local  Autonomy 
Law (Law No. 67 of 1947) of Japan as of 1 February 2018.  
2. Procurement by Core Cities  
With regard to the procurements in the process of open tenderin g by Core 
Cities of Japan, suppliers of the European Union shall be accor ded treatment 
no less favorable than that accorded to locally established sup pliers, 
including, if and where such exist, access to any review proced ures 
available to locally established suppliers. Any obligations in Chapter 10 
other than this paragraph do not apply to Core Cities of Japan.  
Notes to paragraph 2:  
(a) ‘Core City’ means a city defined by paragraph 1 of Article 252-22 of the 
Local Autonomy Law (Law No. 67 of 1947) of Japan.  
(b) For the purpose of this paragraph, ‘locally established sup plier’ means a 
supplier who is qualified with respect to the location of an es tablishment 
in accordance with Article 167-5-2 of the Cabinet Order of the Local 
Autonomy Law of Japan (Cabinet Order No. 16 of 1947).  
(c) The same thresholds and coverage of goods and services as t hose for the 
entities listed in Japan's Annex 2 to Appendix I to the GPA, in cluding 
the Notes to that Annex, apply to procurement covered by this 
paragraph. However, procurement of goods and services related t o the 
operational safety of transportation shall be open to suppliers  of the 
European Union one year after the date of the entry into force of this 
Agreement or on 6 July 2019, whichever date is the later.  
(d) This paragraph does not apply to the procurement of constru ction 
services (CPC 51).  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1014
 
(e) For the purpose of this paragraph, ‘supplier of the Europea n Union’ 
means, in case of a juridical person, a juridical person of the  European 
Union. In case where the supplier is a juridical person owned o r 
controlled by a natural or juridical person of a third country or Japan, 
and that person would substantively benefit from this paragraph  and 
undermine the attainment of the objectives of Chapter 10, Japan  may 
deny the benefits of this paragraph to that supplier. For the p urpose of 
this paragraph, the definitions contained in subparagraphs (l) to (n) of 
Article 8.2 apply.  
(f) This paragraph does not prevent Core Cities of Japan from e stablishing 
their policy plan to encourage local small and medium-sized ent erprises 
to participate in procurement procedures.  
3. Procurement in relation to Japan's Annex 3 to Appendix I to the GPA (Other 
Entities)  
(a) With regard to the procurement of goods and services by the  entities 
listed in Group B of Japan's Annex 3 to Appendix I to the GPA, the 
following thresholds apply:  
(i) 100,000 SDR for goods  
(ii) 100,000 SDR for services specified in Japan's Annex 5 to A ppendix 
I to the GPA other than architectural, engineering and other te chnical 
services related to construction services  
(b) In addition to the procurement by entities listed in Group B of Japan's 
Annex 3 to Appendix I to the GPA, procurement of goods and serv ices 
specified in Japan's Annexes 4 to 6 to Appendix I to the GPA by  the 
following entities:  
(1) Agriculture, Forestry and Fisheries Credit Foundations  
(2) Information-technology Promotion Agency  
(3) Japan Community Health care Organization  
(4) National Agency for Automotive Safety and Victims' Aid  
(5) Organization for Environment Improvement around Internation al 
Airport  
(6) Pharmaceutical and Medical Devices Agency  
Note to paragraph 3:  
With regard to procurement of goods and services by the entitie s referred to 
in subparagraph (b), the thresholds set out in subparagraph (a)  apply.  
4. Procurement of goods and services related to the operational  safety of trans­
portation  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1015
 
Procurement of goods and services related to the operational sa fety of trans­
portation by the entities listed in Japan's Annex 2 to Appendix  I to the GPA 
covered by Note 4 to that Annex and the entities listed in Japa n's Annex 3 to 
Appendix I to the GPA covered by Note 3.a. to that Annex (Hokka ido 
Railway Company, Japan Freight Railway Company, Japan Railway 
Construction, Transport and Technology Agency, Shikoku Railway 
Company and Tokyo Metro Co., Ltd.) shall be open to suppliers o f the 
European Union. This commitment shall enter into force one year  after the 
date of the entry into force of this Agreement or on 6 July 201 9, whichever 
date is the later.  
For the purpose of this paragraph, the thresholds for the procu rement by the 
entities listed in Japan's Annex 2 to Appendix I to the GPA are  those set out 
in that Annex, while the thresholds for the procurement of good s and 
services (other than construction services and architectural, e ngineering and 
other technical services) by the five entities referred to in t he first sentence of 
this paragraph are 400,000 SDR.  
5. Services  
In addition to the services listed in Japan's Annex 5 to Append ix I to the 
GPA, Chapter 10 applies to the following services, which are id entified in 
accordance with CPC:  
(a) for procurement by entities listed in Japan's Annex 1 to Ap pendix I to 
the GPA:  
754 Telecommunications related services  
812 Insurance (including reinsurance) and pension fund services , 
except compulsory social security services  
87201 Executive search services  
87202 Placement services of office support personnel and other workers  
87204 Supply services of domestic help personnel  
87205 Supply services of other commercial or industrial workers  
87206 Supply services of nursing personnel  
87209 Supply services of other personnel  
87501 Portrait photography services  
87502 Advertising and related photography services  
87503 Action photography services  
87505 Photography processing services  
87506 Motion picture processing services not related to the mot ion 
picture and television industries  
87507 Restoration, copying and retouching services of photograp hy 
87509 Other photographic services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1016
 
87901 Credit reporting services  
87902 Collection agency services  
87903 Telephone answering services  
87905 Translation and interpretation services  
87906 Mailing list compilation and mailing services  
87907 Specialty design services  
(b) for procurement by entities listed in Japan's Annex 2 to Ap pendix I to 
the GPA and Kumamoto-shi:  
643 Beverage serving services  
83106  
to 83108 Leasing or rental services concerning agricultural 
machinery and equipment without operator  
83203 Leasing or rental services concerning furniture and other  
household appliances  
83204 Leasing or rental services concerning pleasure and leisur e 
equipment  
83209 Leasing or rental services concerning other personal or 
household goods  
86501 General management consulting services  
86502 Financial management consulting services (except business  
tax) 
86503 Marketing management consulting services  
86504 Human resources management consulting services  
86505 Production management consulting services  
86509 Other management consulting services  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1017
 
ANNEX 14-A  
LAWS AND REGULATIONS OF THE PARTIES RELATED TO 
GEOGRAPHICAL INDICATIONS  
PART 1  
Laws and regulations of the European Union  
— Regulation (EU) No 251/2014 of the European Parliament and of  the Council 
of 26 February 2014 on the definition, description, presentatio n, labelling and 
the protection of geographical indications of aromatised wine p roducts and 
repealing Council Regulation (EEC) No 1601/91  
— Regulation (EU) No 1308/2013 of the European Parliament and o f the 
Council of 17 December 2013 establishing a common organisation of the 
markets in agricultural products and repealing Council Regulati ons (EEC) 
No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/ 2007  
— Regulation (EU) No 1151/2012 of the European Parliament and o f the 
Council of 21 November 2012 on quality schemes for agricultural  products 
and foodstuffs  
— ►M1 Regulation (EU) 2019/787 of the European Parliament and of the  
Council of 17 April 2019 on the definition, description, presen tation and 
labelling of spirit drinks, the use of the names of spirit drin ks in the pres­
entation and labelling of other foodstuffs, the protection of g eographical 
indications for spirit drinks, the use of ethyl alcohol and dis tillates of agri­
cultural origin in alcoholic beverages, and repealing Regulatio n (EC) 
No 110/2008. ◄  
PART 2  
Laws and regulations of Japan  
— The Act on Securing of Liquor Tax and on Liquor Business Asso ciations 
(Law No. 7 of 1953) and the Notice on Establishing Indication S tandards 
Concerning Geographical Indications for Liquor (National Tax Ag ency 
Notice No. 19 of 2015) issued under the Act  
— The Act on Protection of the Names of Specific Agricultural, Forestry and 
Fishery Products and Foodstuffs (Law No. 84 of 2014)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1018
 
ANNEX 14-B  
LIST OF GEOGRAPHICAL INDICATIONS (  1 ) 
PART 1  
Geographical indications for agricultural products  
SECTION A  
The European Union (  2 ) 
AUSTRIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Steirischer Kren
  Fruit, vegetables and cereals, fresh or 
processed [horseradish]  
Steirisches Kürbiskernöl
  Oils and fats (butter, margarine, oil, etc.) 
[pumpkin seed oil]  
Tiroler Speck
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
▼M1 
Vorarlberger Bergkäse  ファアアールベルガー・ベルクケーゼ  Cheese  
▼B 
BELGIUM  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Beurre d'Ardenne
  Oils and fats (butter, margarine, oil, etc.) 
[butter]  
Jambon d'Ardenne
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
▼M1 
BULGARIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Българско pозово масло 
(Transliteration into latin 
Alphabet: Bulgarsko 
rozovo maslo)  バルガルスコ・ロゾヴォ・マスロ  Essential oils  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1019  
( 1 ) Where a geographical indication is presented as follows: ‘Sze gedi téliszalámi / Szegedi szalámi’, this means that both terms  can be 
used together, or each one on its own. 
( 2 ) Agricultural products listed in this Section are categorised under Regulation (EU) No 1151/2012 of the European Parliament a nd of 
the Council of 21 November 2012 on quality schemes for agricult ural products and foodstuffs.
 Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Странджански манов 
мед/Maнов мед от 
Странджа (Transliteration 
into latin Alphabet: 
Strandzhanski manov 
med/Manov med ot 
Strandzha)  ストランジャンスキ・マノフ・メッド/ 
マノフ・メッド・オット・ストランジャ  Other products of animal origin (eggs, 
honey, various dairy products except butter, 
etc.) [honey]  
CROATIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Baranjski kulen  バラニュスキ・クレン  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Dalmatinski pršut  ダルマティンスキ・ 
プロシュート  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Drniški pršut  ドゥルニシュキ・プロシュート  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Međimursko meso `z 
tiblice  メジムルスコ・メソ・ 
ズ・ティブリツェ  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Slavonski med  スラヴォンスキ・メド  Other products of animal origin (eggs, 
honey, various dairy products except butter, 
etc.) [honey]  
▼B 
CYPRUS  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Λουκούμι Γεροσκήπου 
(Transliteration into Latin 
alphabet: Loukoumi 
Geroskipou)
  Bread, pastry, cakes, confectionery, biscuits 
and other baker's wares [confectionery]  
CZECH REPUBLIC  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Žatecký chmel
  Other products of Annex I to the TFEU 
(spices etc.) [hops]  
DENMARK  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Danablu
  Cheeses [blue cheese]  ▼M1 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1020
 
FRANCE  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Brie de Meaux (  1 )
 Cheeses [soft cow milk cheese]  
Camembert de 
Normandie (  2 )
 Cheeses [soft cow milk cheese]  
Canard à foie gras du 
Sud-Ouest (Chalosse, 
Gascogne, Gers, Landes, 
Périgord, Quercy)
  Meat products (cooked, salted, smoked, etc.) 
[duck meat and fresh liver]  
Comté (  3 )
 Cheeses [hard cow milk cheese]  
Emmental de Savoie (  4 )
 Cheeses [hard cow milk cheese]  
Huile essentielle de lavande 
de Haute-Provence / Essence 
de lavande de Haute- 
Provence
  Essential oils  
Huîtres Marennes Oléron
  Fresh fish, molluscs, and crustaceans and 
products derived therefrom [non processed 
molluscs /oysters]  
Jambon de Bayonne
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Pruneaux d'Agen / 
Pruneaux d'Agen mi-cuits
  Fruit, vegetables and cereals, fresh or 
processed [dried plums/prunes]  
Reblochon / Reblochon de 
Savoie
  Cheeses [hard cow milk cheese]  
_____________  
( 1 ) For greater certainty, the protection of the individual compo nent ‘brie’ of the multi-component geographical indication ‘Bri e de 
Meaux’ is not sought. 
( 2 ) For greater certainty, the protection of the individual compo nent ‘camembert’ of the multi-component geographical indication  
‘Camembert de Normandie’ is not sought. 
( 3 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 4 ) For greater certainty, the protection of the individual compo nent ‘emmental’ of the multi-component geographical indication 
‘Emmental de Savoie’ is not sought.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1021
 
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Roquefort (  1 )
 Cheeses [blue sheep milk cheese]  
▼M1 
Beurre Charentes-Poitou/ 
Beurre des Charentes/ 
Beurre des Deux-Sèvres  ブール・シャラント・ポワトゥー / 
ブール・デ・シャラント / 
ブール・デ・ドゥー・セーヴル  Oils and fats (butter, margarine, oil, etc.) 
[butter]  
Laguiole  ライオル  Cheese  
▼B 
GERMANY  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Hopfen aus der Hallertau
  Other products of Annex I to the TFEU 
(spices etc.) [hops]  
Lübecker Marzipan
  Bread, pastry, cakes, confectionery, biscuits 
and other baker's wares [confectionery]  
Nürnberger Bratwürste / 
Nürnberger Rostbrat­
würste (  2 )
 Meat products (cooked, salted, smoked, etc.) 
[preparations from pork / sausage]  
Nürnberger Lebkuchen
  Bread, pastry, cakes, confectionery, biscuits 
and other baker's wares [biscuits]  
▼M1 
Aachener Printen  アーヘナー・プリンテン  Bread, pastry, cakes, confectionery, biscuits 
and other baker’s wares [biscuits]  
▼B 
GREECE  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Φέτα 
(Transliteration into Latin 
alphabet: Feta)
  Cheeses [soft mixed milk cheese]  
_____________  
( 1 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 2 ) The protection of the geographical indication ‘Nürnberger Bra twürste / Nürnberger Rostbratwürste’ under this Agreement is so ught 
in respect of the compound geographical indication name and not  in respect of individual terms.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1022
 
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Ελιά Καλαμάτας 
(Transliteration into Latin 
Alphabet: Elia Kalamatas) (  1 )
 Fruit, vegetables and cereals, fresh or 
processed [table olives]  
Μαστίχα Χίου 
(Transliteration into Latin 
Alphabet: Masticha 
Chiou)
  Natural gums and resins [natural gum]  
Σητεία Λασιθίου Κρήτης 
(Transliteration into Latin 
alphabet: Sitia Lasithiou 
Kritis)
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
▼M1 
Καλαμάτα 
(Transliteration into latin 
Alphabet: Kalamata)  カラマタ  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Κασέρι 
(Transliteration into latin 
Alphabet: Kasseri)  カセリ  Cheese  
Κεφαλογραβιέρα 
(Transliteration into latin 
Alphabet: Kefalograviera)  ケファログラヴィエラ  Cheese  
▼B 
HUNGARY  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Szegedi szalámi / Szegedi 
téliszalámi
  Meat products (cooked, salted, smoked, etc.) 
[other cured meats/salamis]  
ITALY  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Aceto Balsamico di 
Modena
  Other products of Annex I to the TFEU 
(spices etc.) [wine vinegar]  
_____________  
( 1 ) For greater certainty, varietal names containing or consistin g of ‘Kalamata’ may continue to be used on similar goods, provi ded that 
the consumer is not misled on the nature of such term or the pr ecise origin of the good.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1023
 
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Aceto balsamico trad­
izionale di Modena
  Other products of Annex I to the TFEU 
(spices etc.) [wine vinegar]  
Asiago (  1 )/ ( 2 )
 Cheeses [hard cow milk cheese]  
Bresaola della Valtellina
  Meat products (cooked, salted, smoked, etc.) 
[dry cured beef meat]  
Fontina (  3 )/ ( 4 )
 Cheeses [hard cow milk cheese]  
Gorgonzola (  5 )
 Cheeses [blue cow milk cheese]  
Grana Padano (  6 )/ ( 7 )
 Cheeses [hard cow milk cheese]  
Mela Alto Adige / 
Südtiroler Apfel
  Fruit, vegetables and cereals, fresh or 
processed [apples]  
Mortadella Bologna (  8 )
 Meat products (cooked, salted, smoked, etc.) 
[preparations from pork/sausage]  
Mozzarella di Bufala 
Campana (  9 )/ ( 10 )
 Cheeses [soft buffalo milk cheese]  
Parmigiano Reggiano (  11 )/ 
( 12 )
 Cheeses [hard cow milk cheese]  
Pecorino Romano (  13 )
 Cheeses [hard sheep milk cheese]  
_____________  
( 1 ) For greater certainty, varietal names containing or consistin g of ‘Kalamata’ may continue to be used on similar goods, provi ded that 
the consumer is not misled on the nature of such term or the pr ecise origin of the good.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1024  
( 1 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 2 ) The existence of the prior use referred to in paragraph 1 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018. 
( 3 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 4 ) The existence of the prior use referred to in paragraph 1 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018. 
( 5 ) The existence of the prior use referred to in paragraph 1 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018. 
( 6 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 7 ) The protection of the individual component ‘grana’ of the mul ti-component geographical indication ‘Grana Padano’ is not soug ht. 
( 8 ) The protection of the geographical indication ‘Mortadella Bol ogna’ under this Agreement is sought in respect of the compound  
geographical indication name and not in respect of individual t erms. 
( 9 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 10 ) For greater certainty, the protection of the components ‘mozz arella’ and ‘mozzarella di bufala’ of the multi-component geogr aphical 
indication ‘Mozzarella di Bufala Campana’ is not sought. 
( 11 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 12 ) The provisions of Sub-Section 3 of Section B of Chapter 14 sh all in no way prejudice the right of any person to use or to re gister 
in Japan a trademark containing or consisting of the term ‘parm esan’ in respect of hard cheeses. This does not apply in respec t of 
any use that would mislead the public as to the geographical or igin of the good. 
( 13 ) The protection of the geographical indication ‘Pecorino Roman o’ under this Agreement is sought in respect of the compound 
geographical indication name and not in respect of individual t erms.
 Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Pecorino Toscano (  1 )/ ( 2 )
 Cheeses [hard sheep milk cheese]  
Prosciutto di Parma (  3 )
 Meat products (cooked, salted, smoked, etc.) 
[dry cured pork ham]  
Prosciutto di San Daniele
  Meat products (cooked, salted, smoked, etc.) 
[dry cured pork ham]  
Prosciutto Toscano
  Meat products (cooked, salted, smoked, etc.) 
[dry cured pork ham]  
Provolone Valpadana (  4 )
 Cheeses [soft cow milk cheese]  
Taleggio (  5 )
 Cheeses [soft cow milk cheese]  
Zampone Modena
  Meat products (cooked, salted, smoked, etc.) 
[preparations from pork]  
▼M1 
Culatello di Zibello  クラテッロ・ディ・ジベッロ  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Toscano  トスカーノ  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
▼B 
NETHERLANDS  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Edam Holland (  6 )/ ( 7 )
 Cheeses [hard cow milk cheese]  
Gouda Holland (  8 )/ ( 9 )
 Cheeses [hard cow milk cheese]  
_____________  
( 1 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 2 ) The protection of the individual component ‘pecorino’ of the multi-component geographical indication ‘Pecorino Toscano’ is n ot 
sought. 
( 3 ) Sub-Section 3 of Section B of Chapter 14 does not apply to th e protection of this geographical indication, while it has been  
registered by Japan in accordance with the law of Japan listed in Annex 14-A. 
( 4 ) For greater certainty, the protection of the individual compo nent ‘provolone’ of the multi-component geographical indication  
‘Provolone Valpadana’ is not sought. 
( 5 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 6 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 7 ) For greater certainty, the protection of the individual compo nent ‘edam’ of the multi-component geographical indication ‘Eda m 
Holland’ is not sought. 
( 8 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication. 
( 9 ) For greater certainty, the protection of the individual compo nent ‘gouda’ of the multi-component geographical indication ‘Go uda 
Holland’ is not sought.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1025
 
PORTUGAL  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Pêra Rocha do Oeste (  1 )
 Fruit, vegetables and cereals, fresh or 
processed [pears]  
Queijo S. Jorge
  Cheeses [hard cow milk cheese]  
▼M1 
ROMANIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Magiun de prune Topo­
loveni  マジュン・デ・プルネ・トポロヴェニ  Fruit, vegetables and cereals fresh or 
processed [plum jam]  
Salam de Sibiu  サラム・デ・シビウ  Meat products (cooked, salted, smoked, etc.) 
[pork salami]  
Telemea de Ibănești  テレメア・デ・イバネシュティ  Cheese  
SLOVENIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Kranjska klobasa  クランスカ・クロバサ  Meat products (cooked, salted, smoked, etc.) 
[pork sausage]  
▼B 
SPAIN  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Aceite del Bajo Aragón
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Antequera
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Azafrán de la Mancha
  Other products of Annex I to the TFEU 
(spices etc.) [saffron]  
Baena
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
_____________  
( 1 ) For greater certainty, varietal names containing or consistin g of ‘Rocha’ may continue to be used on similar goods, provided  that the 
consumer is not misled on the nature of such term or the precis e origin of the good.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1026
 
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Cítricos Valencianos / 
Cítrics Valencians (  1 )
 Fruit, vegetables and cereals, fresh or 
processed [oranges, clementines, lemons]  
Guijuelo
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Idiazabal
  Cheeses [hard sheep milk cheese]  
Jabugo
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Jamón de Teruel / Paleta 
de Teruel
  Meat products (cooked, salted, smoked, etc.) 
[pork ham]  
Jijona
  Bread, pastry, cakes, confectionery, biscuits 
and other baker's wares [confectionery]  
Mahón-Menorca
  Cheeses [hard mixed milk cheese]  
Priego de Córdoba
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Queso Manchego (  2 )
 Cheeses [hard sheep milk cheese]  
Sierra de Cazorla
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Sierra de Segura
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Sierra Mágina
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Siurana
  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
Turrón de Alicante
  Bread, pastry, cakes, confectionery, biscuits 
and other baker's wares [confectionery]  
▼M1 
Estepa  エステパ  Oils and fats (butter, margarine, oil, etc.) 
[olive oil]  
_____________  
( 1 ) For greater certainty, varietal names containing or consistin g of ‘Valencia’ may continue to be used on similar goods, provi ded that 
the consumer is not misled on the nature of such term or the pr ecise origin of the good. 
( 2 ) Paragraph 5 of Article 14.25 applies to this geographical ind ication.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1027
 
UNITED KINGDOM  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Scottish Farmed Salmon
  Fresh fish, molluscs, and crustaceans and 
products derived therefrom [salmon]  
West Country farmhouse 
Cheddar cheese (  1 )
 Cheeses [hard cow milk cheese]  
White Stilton cheese / 
Blue Stilton cheese
  Cheeses [blue cow milk cheese]  
SECTION B  
Japan (  2 ) 
Name to be protected  Transcription into Latin alphabet (for 
information purposes)  Category of good and short 
description [in square brackets, for 
information purpose]
  
Aomori Cassis  Fruit [black currant]
  
Tajima Gyu / Tajima Beef  Fresh Meat [beef]
  
/KOBE BEEF  Kobe Beef / Kobe Niku / Kobe 
Gyu Fresh Meat [beef]
  
/YUBARI MELON  Yubari Melon  Vegetables [melon]
  
/Traditional Authentic 
YAME GYOKURO  Yame Dentou Hongyokuro  Beverages other than Alcoholic 
Beverages [tea leaves]
  
Kagoshima no Tsubozukuri 
Kurozu  Seasonings and Soups [black 
vinegar]
  
/KUMAMOTO- 
IGUSA / KUMAMOTO-RUSH  Kumamoto Kensan Igusa  Other Products of Agricultural 
Origin (including industrial 
crops) [rush]
  
Tottori Sakyu Rakkyo / Fukube 
Sakyu Rakkyo  Vegetables [raw scallion]  
_____________  
( 1 ) For greater certainty, the protection of the individual compo nent ‘cheddar’ of the multi-component geographical indication ‘ West 
Country farmhouse Cheddar cheese’ is not sought. 
( 2 ) Agricultural products listed in this Section are categorised under the Act on Protection of the Names of Specific Agricultur al, 
Forestry and Fishery Products and Foodstuffs (Law No. 84 of 201 4) of Japan.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1028
 
Name to be protected  Transcription into Latin alphabet (for 
information purposes)  Category of good and short 
description [in square brackets, for 
information purpose]
  
Miwa Somen  Processed Grains [uncooked 
somen noodles]
  
/ICHIDA GAKI  Ichida Gaki  Processed Fruit [dried Japanese 
persimmon]
  
/KAGAMARUIMO  Kaga Maruimo  Vegetables [Japanese yam]
  
/MISHIMA BAREISHO  Mishima Bareisho  Vegetables [potato]
  
/Shimonoseki Fuku  Shimonoseki Fuku  Fish [pufferfish and filefish]
  
/NOTO-SHIKA 
KOROGAKI  Noto Shika Korogaki  Processed Fruit [dried Japanese 
persimmon]
  
/TOKACHI 
KAWANISHI NAGAIMO  Tokachi Kawanishi Nagaimo  Vegetables [Japanese yam]
  
/Jusankosan 
Yamato Shijimi  Jusankosan Yamato Shijimi  Shellfish [freshwater clam]
  
/TURAJIMA GOBOU  Tsurajima Gobou  Vegetables [burdock]
  
/TOKUSAN MATSUSAKA 
USHI  Tokusan Matsusaka Ushi  Fresh Meat [beef]
  
/YONEZAWAGYU  Yonezawa Gyu  Fresh Meat [beef]  
►M1 __________  ◄ Nishio no Matcha  Beverages other than Alcohol 
Beverages [green powdered tea]
  
/MAESAWA BEEF  Maesawa Gyu  Fresh Meat [beef]
  
Kurosaki Chamame  Vegetables [edamame (green 
soybean)]
  
/HIGASHINE 
CHERRY  Higashine Sakuranbo  Fruit [cherry]
  
/MIYAGI SALMON  Miyagi Salmon  Fish [coho salmon]
  
Odate Tonburi  Processed Vegetables [processed 
kochia seeds ]
  
Oita Kabosu  Fruit [Kabosu (citrus)]
  
Sunki  Processed Vegetables [pickled 
leaves of red turnip]
  
Tagonoura Shirasu  Fish [whitebait]  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1029
 
Name to be protected  Transcription into Latin alphabet (for 
information purposes)  Category of good and short 
description [in square brackets, for 
information purpose]
  
Manganji Amatou  Vegetables [green pepper]
  
Iinuma Kuri  Fruit [chestnut]
  
Kisyu Kinzanji Miso  Seasonings and Soups [miso 
paste]
  
Mitou Gobou  Vegetables [burdock]
  
Kitou Yuzu  Fruit [Yuzu (citrus)]
  
Kamisho Satoimo  Vegetables [taro]
  
Ryukyu Moromisu  Beverages other than Alcohol 
Beverages [rice malt vinegar]
  
Wakasaobama Kodai Sasazuke  Processed Fish [preserved sea 
bream]
  
Sakurajima Komikan  Fruit [mandarin (citrus)]
  
Iwatenodamura Araumi Hotate  Shellfish [scallop]
  
Okuhida Yamanomura Kanboshi 
Daikon  Processed Vegetables [dried 
radish]
  
Hatcho Miso  Seasonings and Soups [miso 
paste]
  
Dojo Hachiya Gaki  Processed Fruit [dried Japanese 
persimmon]
  
/Lake 
Ogawara Brackish Water Clam  Ogawarako-san Yamato Shijimi  Shellfish [freshwater clam]
  
/NYUZEN 
JUMBO WATERMELON  Nyuzen Jumbo Suika  Vegetables [watermelon]
  
Kagawa Obara Beniwase Mikan  Fruit [mandarin (citrus)]
  
/Miyazaki Wagyu / Miyazaki Beef  Miyazaki Gyu  Fresh Meat [beef]
  
/OMI BEEF  Omi Gyu  Fresh Meat [beef]
  
Hetsuka Daidai  Fruit [citrus]
  
/KAGOSHIMA WAGYU  Kagoshima Kuroushi  Fresh Meat [beef]  
▼M1 
水戸の柔甘ねぎ  Mito no Yawaraka Negi  Agricultural product [green 
onion]  
松館しぼり大根  Matsudate Shibori Daikon  Agricultural product [Japanese 
white radish (daikon)]  
対州そば  Taisyu Soba  Agricultural product [buckwheat] 
Processed agricultural product 
[buckwheat flour]  
山形セルリー/ 
Yamagata Celery  Yamagata Celery  Agricultural product [celery]  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1030
 
Name to be protected  Transcription into Latin alphabet (for 
information purposes)  Category of good and short 
description [in square brackets, for 
information purpose]  
南郷トマト  Nango Tomato  Agricultural product [tomato]  
ヤマダイかんしょ /
  かんしょ  Yamadai Kansho  Agricultural product [sweet 
potato]  
岩出山凍り豆腐/ 
岩出山名産凍り豆腐  Iwadeyama Koridofu/ 
Iwadeyama Meisan Koridofu  Processed agricultural product 
[freeze dried bean curd]  
くまもとあか牛  Kumamoto Akaushi  Fresh meat[beef]  
二子さといも/二子いものこ  Futago Satoimo/ 
Futago Imonoko  Agricultural product [taro]  
越前がに/越前かに  Echizen Gani/Echizen Kani  Marine product [snow crab] 
Processed marine product [boiled 
snow crab]  
大山ブロッコリー/ 
Daisen Broccoli  Daisen Broccoli  Agricultural product [broccoli]  
奥久慈しゃも/ 
Okukuji Shamo Chicken  Okukuji Shamo  Fresh meat [chicken, offal meat]  
こおげ花御所柿/ 
Koge Hanagoshogaki  Koge Hanagoshogaki  Agricultural product [Japanese 
persimmon]  
菊池水田ごぼう/ 
Kikuchi Suiden Gobo  Kikuchi Suiden Gobo  Agricultural product [burdock]  
つるたスチューベン / 
Tsuruta Steuben (  1 ) Tsuruta Steuben  Agricultural product [grapes]  
小笹うるい/Ozasa Urui  Ozasa Urui  Agricultural product [hosta]  
東京しゃも/ 
Tokyo Shamo  Tokyo Shamo  Fresh meat [chicken, offal meat]  
佐用もち大豆/ 
Sayo Mochidaizu  Sayo Mochidaizu  Agricultural product 
[soy beans]  
いぶりがっこ/Iburigakko  Iburigakko  Processed agricultural product 
[pickles]  
大栄西瓜/Daiei Suika  Daiei Suika  Agricultural product [watermelon]  
津南の雪下にんじん/ 
Tsunan no Yukishita Ninjin  Tsunan no Yukishita Ninjin  Agricultural product [carrot]  
善通寺産四角スイカ/Zentsujisan 
Shikakusuika  Zentsujisan Shikakusuika  Agricultural product [watermelon]  
比婆牛/Hiba Gyu  Hiba Gyu  Fresh meat [beef]  
伊吹そば/Ibuki Soba/伊吹在来そば/Ibuki 
Zairaisoba  Ibuki Soba/Ibuki Zairaisoba  Agricultural product [buckwheat]  
東出雲の
  ほし柿/Higashiizumo no 
Maruhata Hoshigaki/Higashiizumo no 
Maruhata Hoshikaki  Higashiizumo no Maruhata 
Hoshigaki  Processed agricultural product 
[dried Japanese persimmon]  
▼B 
( 1 ) For greater certainty, varietal names containing or consistin g of ‘Steuben’ may continue to be used on similar goods, provid ed that 
the consumer is not misled on the nature of such term or the pr ecise origin of the good.  ▼M1 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1031
 
PART 2  
Geographical indications for wine, spirits and other alcoholic beverages  
SECTION A  
The European Union (  1 ) 
AUSTRIA  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Inländerrum
  Spirits  
Jägertee / Jagertee / 
Jagatee
  Spirits  
Korn / Kornbrand (  2 )
 Spirits  
BELGIUM  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Genièvre / Jenever / 
Genever (  3 )
 Spirits  
Korn / Kornbrand (  4 )
 Spirits  
BULGARIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Тракийска низина 
(Transliteration into Latin 
Alphabet: Trakijska nizina)
  Wine  
Дунавска равнина 
(Transliteration into Latin 
alphabet: Dunavska ravnina)
  Wine  
_____________  
( 1 ) Goods listed in this Section are categorised under Regulation  (EU) No 1151/2012 of the European Parliament and of the Counci l of 
21 November 2012 on quality schemes for agricultural products a nd foodstuffs, Regulation (EU) No 1308/2013 of the European Par liament 
and of the Council of 17 December 2013 establishing a common or ganisation of the markets in agricultural products and repealin g Council 
Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001  and (EC) No 1234/2007,  ►M1 Regulation (EU) 2019/787 of the 
European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit d rinks, the use of 
the names of spirit drinks in the presentation and labelling of  other foodstuffs, the protection of geographical indications f or spirit drinks, the 
use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008 ◄ and 
Regulation (EU) No 251/2014 of the European Parliament and the Council of 26 February 2014 on the definition, description, pre sentation, 
labelling and the protection of geographical indications of aro matised wine products and repealing Council Regulation (EEC) No  1601/91. 
( 2 ) Product of Austria, Belgium (German-Speaking Community) or Ge rmany. 
( 3 ) Product of Belgium, Germany, France or the Netherlands. 
( 4 ) Product of Austria, Belgium (German-Speaking Community) or Ge rmany.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1032
 
CYPRUS  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Ζιβανία / Τζιβανία / 
Ζιβάνα / Zivania
  Spirits  
Κουμανδαρία 
(Transliteration into 
Latin alphabet: 
Commandaria)
  Wine  
Ούζο / Ouzo (  1 )
 Spirits  
CZECH REPUBLIC  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Budějovické pivo
  Beers  
Budějovický 
měšťanský var
  Beers  
České pivo
  Beers  
Českobudějovické 
pivo
 Beers  
▼M1 
ESTONIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Estonian vodka  エストニアン・ウォッカ  Spirits  
▼B 
FINLAND  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Suomalainen 
Marjalikööri / 
Suomalainen Hedel­
mälikööri / Finsk 
Bärlikör / Finsk 
Fruktlikör / Finnish 
berry liqueur / 
Finnish fruit liqueur
  Spirits  
_____________  
( 1 ) Product of Cyprus or Greece.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1033
 
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Suomalainen Vodka 
/ Finsk Vodka / 
Vodka of Finland
  Spirits  
FRANCE  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Alsace / Vin 
d'Alsace
  Wine  
Armagnac
  Spirits  
Beaujolais
  Wine  
Bergerac
  Wine  
Bordeaux
  Wine  
Bourgogne
  Wine  
Calvados (  1 )
 Spirits  
Chablis
  Wine  
Champagne
  Wine  
Châteauneuf-du- 
Pape
  Wine  
Cognac / Eau-de-vie 
de Cognac / 
Eau-de-vie des 
Charentes (  2 )
 Spirits  
Corbières
  Wine  
Coteaux du Lang- 
uedoc / Languedoc
  Wine  
Côtes de Provence
  Wine  
_____________  
( 1 ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018. 
( 2 ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1034
 
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Côtes du Rhône
  Wine  
Côtes du Roussillon
  Wine  
Genièvre / Jenever / 
Genever (  1 )
 Spirits  
Graves
  Wine  
Haut-Médoc
  Wine  
Margaux
  Wine  
Médoc
  Wine  
Minervois
  Wine  
Pauillac
  Wine  
Pays d'Oc
  Wine  
Pessac-Léognan
  Wine  
Pomerol
  Wine  
Rhum de la 
Martinique
  Spirits  
Saint-Emilion
  Wine  
Saint-Julien
  Wine  
Sancerre
  Wine  
Saumur
  Wine  
Sauternes (  2 )
 Wine  
Val de Loire
  Wine  
▼M1 
Cassis de Dijon  カシス・ドゥ・ディジョン  Spirits  
_____________  
( 1 ) Product of Belgium, Germany, France or the Netherlands. 
( 2 ) Prior use of this geographical indication falls under the exc eption provided by paragraph 4 of Article 24 of the TRIPS Agree ment as 
referred to in paragraph 2 of Article 14.29.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1035
 
GERMANY  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Bayerisches Bier
  Beers  
Franken
  Wine  
Genièvre / Jenever / 
Genever (  1 )
 Spirits  
Korn / 
Kornbrand (  2 )
 Spirits  
Mittelrhein
  Wine  
Mosel
  Wine  
Münchener Bier (  3 )
 Beers  
Rheingau
  Wine  
Rheinhessen
  Wine  
▼M1 
Pfalz ファルツ  Wine  
▼B 
GREECE  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Ρετσίνα Αττικής 
(Transliteration into Latin 
Alphabet: Retsina Attikis)
  Wine  
Σάμος 
(Transliteration into Latin 
alphabet: Samos)
  Wine  
_____________  
( 1 ) Product of Belgium, Germany, France or the Netherlands. 
( 2 ) Product of Austria, Belgium (German-Speaking Community) or Ge rmany. 
( 3 ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1036
 
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Ούζο / Ouzo (  1 )
 Spirits  
HUNGARY  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Békési Szil­
vapálinka
  Spirits  
Gönci Barack­
pálinka
  Spirits  
Kecskeméti Barack­
pálinka
  Spirits  
Szabolcsi Alma­
pálinka
  Spirits  
Szatmári Szil­
vapálinka
  Spirits  
Törkölypálinka
  Spirits  
Újfehértói meggy­
pálinka
  Spirits  
Tokaj / Tokaji
  Wine  
IRELAND  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Irish Cream
  Spirits  
Irish Whiskey / 
Uisce Beatha 
Eireannach / Irish 
Whisky
  Spirits  
▼M1 
Irish Poteen/Irish 
Poitín  アイリッシュポティーン / 
アイリッシュポッチーン  Spirits  
_____________  
( 1 ) Product of Cyprus or Greece.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1037
 
ITALY  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Asti
 Wine  
Barbaresco
  Wine  
Bardolino
  Wine  
Bardolino Superiore
  Wine  
Barolo
  Wine  
Bolgheri / Bolgheri 
Sassicaia
  Wine  
Brachetto d'Acqui / 
Acqui
  Wine  
Brunello di Monta- 
lcino
  Wine  
Campania
  Wine  
Chianti
  Wine  
Chianti Classico
  Wine  
Conegliano - Pros- 
ecco / Conegliano 
Valdobbiadene - 
Prosecco / Valdob- 
biadene - Prosecco
  Wine  
Dolcetto d'Alba
  Wine  
Franciacorta
  Wine  
Grappa (  1 )
 Spirits  
Lambrusco di 
Sorbara
  Wine  
_____________  
( 1 ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1038
 
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Lambrusco Gras­
parossa di 
Castelvetro
  Wine  
Marsala
  Wine  
Montepulciano 
d'Abruzzo
  Wine  
Prosecco
  Wine  
Sicilia
  Wine  
Soave
  Wine  
Toscana / Toscano
  Wine  
Valpolicella
  Wine  
Vernaccia di San 
Gimignano
  Wine  
Vino Nobile di 
Montepulciano
  Wine  
LITHUANIA  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Originali lietuviška 
degtinė / Original 
Lithuanian vodka
  Spirits  
NETHERLANDS  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Genièvre / Jenever / 
Genever (  1 )
 Spirits  
_____________  
( 1 ) Product of Belgium, Germany, France or the Netherlands.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1039
 
POLAND  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Polska Wódka / 
Polish vodka
  Spirits  
Herbal vodka from 
the North Podlasie 
Lowland aromatised 
with an extract of 
bison grass / 
Wódka ziołowa z 
Niziny Północno­
podlaskiej aromaty­
zowana ekstraktem 
z trawy żubrowej
  Spirits  
PORTUGAL  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Alentejo
  Wine  
Bairrada
  Wine  
Dão
 Wine  
Douro
  Wine  
Lisboa
  Wine  
Madeira / Vinho da 
Madeira / Vin de 
Madère / Madère / 
Madera / Madeira 
Wijn / Vino di 
Madera / Madeira 
Wein / Madeira 
Wine
  Wine  
Oporto / Port / Port 
Wine / Porto / 
Portvin / Portwein / 
Portwijn / vin de 
Porto / vinho do 
Porto (  1 )
 Wine  
_____________  
( 1 ) The existence of the prior use referred to in paragraph 2 of Article 14.29 of this geographical indication has been confirme d on 
16 February 2018. Some of the prior use of this geographical in dication fall under the exception provided by paragraph 4 of 
Article 24 of the TRIPS Agreement as referred to in paragraph 2  of Article 14.29.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1040
 
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Tejo
 Wine  
Vinho Verde
  Wine  
ROMANIA  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Cotești
  Wine  
Cotnari
  Wine  
Dealu Mare
  Wine  
Murfatlar
  Wine  
Odobești
  Wine  
Panciu
  Wine  
Recaș
  Wine  
SLOVAKIA  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Vinohradnícka 
oblasť Tokaj
  Wine  
SLOVENIA  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Vipavska dolina
  Wine  
▼M1 
Goriška Brda  ゴリシュカ・ブルダ  Wine  
Štajerska Slovenija  シュタイエルスカ・スロヴェニア  Wine  
▼B 
SPAIN  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Alicante
  Wine  
Bierzo
  Wine  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1041
 
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Brandy de Jerez
  Spirits  
Cataluña
  Wine  
Cava
  Wine  
Empordà
  Wine  
Jerez / Xérès 
/Sherry
  Wine  
Jumilla
  Wine  
La Mancha
  Wine  
Málaga
  Wine  
Manzanilla-Sanlúcar 
de Barrameda
  Wine  
Navarra
  Wine  
Pacharán navarro
  Spirits  
Penedès
  Wine  
Priorat
  Wine  
Rías Baixas
  Wine  
Ribera del Duero
  Wine  
Rioja
  Wine  
Rueda
  Wine  
Somontano
  Wine  
Toro
  Wine  
Utiel-Requena
  Wine  
Valdepeñas
  Wine  
Valencia
  Wine  
▼M1 
Cariñena  カリニェナ  Wine  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1042
 
SWEDEN  
Name to be protected  Transcription into Japanese (for information purposes)  Category of good and short description [in 
square brackets, for information purpose]  
Svensk Vodka / 
Swedish Vodka
  Spirits  
UNITED KINGDOM  
Name to be protected  Transcription into Japanese (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]  
Scotch Whisky (  1 )
 Spirits  
SECTION B  
Japan (  2 ) 
Name to be protected  Transcription into Latin alphabet (for information 
purposes)  Category of good and short description [in square 
brackets, for information purpose]
  
Iki Spirits
  
Kuma  Spirits
  
Ryukyu  Spirits
  
Satsuma  Spirits
  
Hakusan  Seishu (Sake)
  
Yamanashi  Wine
  
(Translation into English: 
Japanese Sake)  Nihonshu  Seishu (Sake)
  
Yamagata  Seishu (Sake)  
▼M1 
北海道  Hokkaido  Wine  
灘五郷  Nadagogo  Seishu (Sake)  
はりま  Harima  Seishu (Sake)  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1043
 
ANNEX 23  
JOINT DECLARATION  
The European Union recalls the obligations of third countries t hat have estab­
lished a customs union with the European Union to align their t rade regimes to 
that of the European Union and, for some of them, to conclude p referential 
agreements with countries that have entered into preferential a greements with 
the European Union.  
In this context, the Parties note that Japan has already starte d negotiations with 
one of those countries which have established a customs union w ith the European 
Union and whose products do not benefit from the tariff concess ions under this 
Agreement, with a view to concluding a bilateral agreement esta blishing a free 
trade area in accordance with Article XXIV of GATT 1994.  
The European Union invites Japan to conclude negotiations as so on as possible 
with a view to having the above mentioned preferential agreemen ts enter into 
force as soon as possible after the entry into force of this Ag reement.  ▼B 02018A1227(01) — EN — 01.02.2021 — 001.001 — 1044